An incubator for photographers
Photograph without the bureaucracy — settle shoots, reportage and stock without a sole proprietorship (JDG)
How does the FDK incubator work for photographers?
A photographer's work is not a permanent job — it is projects, seasons and commissions. The wedding season runs from May to September, product and advertising work is irregular, and stock photography brings passive income spread over time. A classic sole proprietorship (JDG) with ZUS of over 1 825 zł a month plus paperwork means high fixed costs even when your camera is sitting on the shelf.
The FDK incubator works differently: you join the Foundation and operate under its legal personality. The Foundation issues invoices to your clients — advertising agencies, the bride and groom, stock platforms or publishers. You receive your remuneration with only 6% PIT and the 400 zł subscription deducted. You pay no ZUS, you do not set up a company and you have no accounting books to worry about.
This solution is particularly attractive for photographers with seasonal income: in months without commissions your only fixed cost is the subscription. No permanent ZUS, no minimum tax. Complete flexibility — just like your work schedule.
Benefits for photographers in the FDK incubator
No ZUS
You save over 1 825 zł a month. In the off season you bear no fixed insurance costs.
PIT of just 6%
Instead of the 8.5% lump sum or the 12%–32% tax scale, you pay a flat 6% on your actual revenue, with no thresholds.
Seasonal flexibility
Wedding season, an advertising project, a winter break — your costs adapt to your working rhythm.
B2B invoice handling
FDK issues VAT invoices to your clients — agencies, wedding couples, publishers and stock platforms.
Start in 15 minutes
Instead of registering a JDG with CEIDG and ZUS, you sign a contract with the Foundation and can invoice straight away.
Legal and IP support
Help with copyright agreements, licences and assignments — our lawyers know the specifics of the creative industry.
The cooperation process — 4 steps
From first contact to issuing your first invoice — the whole process usually takes 2–3 working days.
Contact
Write or call. Tell us about your projects — wedding shoots, stock, advertising. We will answer every question.
Consultation
A free conversation about your working model. We will discuss how best to settle your commissions — with VAT, without VAT, licences, contracts.
Contract
You sign a contract with the Foundation. You gain access to the Foundation's NIP and REGON numbers — you can invoice clients immediately.
Start
You take the photographs, we issue the invoices and keep the accounts. You focus on your creative work.
Comparison of settlement forms for photographers
Example for revenue of 8 000 zł/month (PKWiU 74.20 — photographic services)
| Item | Employment contract (UoP) |
JDG lump sum (8.5%) |
JDG tax scale (12%) |
FDK (incubator) |
|---|---|---|---|---|
| Gross revenue | 8 000 zł | 8 000 zł | 8 000 zł | 8 000 zł |
| ZUS (contributions) | ~1 100 zł (the employer adds twice as much) |
1 825 zł | 1 825 zł | 0 zł |
| Health contribution | ~720 zł | ~556 zł | ~556 zł | 0 zł |
| Income tax | ~600 zł (12% after reliefs) |
680 zł (8.5% lump sum) |
~742 zł (12% tax scale) |
480 zł (6%) |
| Accounting / subscription | — | ~400 zł | ~400 zł | 400 zł |
| Total costs | ~2 420 zł | ~3 461 zł | ~3 523 zł | 880 zł |
| Take-home pay (net) | ~5 580 zł (employer's gross cost ~11 000 zł) |
~4 539 zł | ~4 477 zł | ~7 120 zł |
Calculator: JDG vs FDK
Move the slider and check your savings
JDG lump sum 8.5%
FDK incubator
* The calculator shows estimated values. Actual savings depend on your individual situation. Full calculator on the home page.
Why is FDK the ideal solution for photographers?
The seasonal nature of photographic work
Photography is one of the most seasonal professions. The wedding season is concentrated in 5–6 months of the year, and product photography tends to peak before the holidays and the sales seasons. With a traditional JDG you pay ZUS every month — regardless of whether you have any commissions. At FDK your only fixed cost is the 400 zł subscription. Throughout the winter break you bear no additional burdens — and all without suspending your business or dealing with bureaucratic formalities.
Investment in equipment
A full-frame camera, lenses, lights, drones, post-processing software — a photographer's investments are substantial. Thanks to the lower taxation (6% vs the 8.5% lump sum or the 12% tax scale) you keep considerably more from every shoot. You can reinvest those savings in equipment, without a loan and without compromising on quality.
Project and commission work
Photographers rarely have a single employer — you work for dozens of clients a year. FDK handles all your commissions under one subscription: advertising agencies, wedding studios, e-commerce companies, publishers and stock portals. Each commission gets its own invoice, in one system, with zero chaos.
Stock photography and licences
Selling photographs on Shutterstock, Getty or Adobe Stock, or licensing directly to the media — this is income from copyright, which has its own specific tax rules. FDK has experience in handling such transactions and will help you classify each type of income correctly, including income from abroad, taking into account withholding tax (WHT) and double taxation treaties.
Foreign clients
More and more photographers work with agencies from Germany, Scandinavia, the UK and the USA. FDK handles invoices in foreign currencies and settles cross-border B2B transactions in line with EU regulations, including VAT OSS and the reverse charge procedure. You can serve foreign clients without your own registered business.
Take the photographs. We will take care of the rest.
Settle wedding shoots, advertising work and stock photography legally and cheaply. No ZUS, with 6% PIT — more money for equipment and development.
Frequently asked questions
Sales of photographs on stock platforms (Shutterstock, Getty Images, Adobe Stock) are settled as the granting of a licence to a work. Within FDK we issue an invoice for the transfer of copyright or the granting of a licence — this is a legal and tax-efficient form of settlement. The tax amounts to 6% of revenue, with no ZUS.
In the case of regular payments from foreign platforms (e.g. monthly settlements from Shutterstock), FDK issues consolidated settlement documents and ensures that income from abroad is recognised correctly for tax purposes.
At FDK you operate on the basis of a contract with the Foundation — you do not run your own sole proprietorship (JDG), so you do not deduct costs as you would with a JDG. This is offset by a far lower tax rate (6% vs the 8.5% lump sum or the 12% tax scale) and the absence of ZUS (savings of over 1 825 zł per month).
With revenue of 8 000 zł a month, your net take-home pay at FDK is ~7 120 zł, whereas with a JDG on the lump sum it is ~4 539 zł — a difference of ~2 581 zł a month, i.e. over 30 000 zł a year. That is enough to buy a good lens or camera every year.
Wedding, reception and outdoor shoots are invoiced as a photographic service or as an authorial work (the production and delivery of a photographic reportage). FDK issues a VAT invoice or a debit note on your behalf — you provide the client's details and the amount, and we take care of the document.
This applies both to advance payments and to the final invoice. Proforma invoices and advance invoices can also be issued. We also help draft contracts with clients for wedding shoots that protect the rights of both parties.
Yes. We work with photographers who cooperate with clients from the EU and outside the EU. We issue invoices in euros, dollars and other currencies. For services provided to EU companies we apply the VAT reverse charge procedure, which simplifies settlements and often removes the need to register for VAT abroad.
For licences sold to foreign agencies or media outlets we advise on withholding tax (WHT) and on the double taxation treaties between Poland and the country concerned. You can work with clients from Germany, the UK, the USA or the Scandinavian countries with complete peace of mind.
The copyright to your photographs, reportage and other completed works is governed by the terms of the contract for specific work that has been concluded. As part of the remuneration, the Contractor transfers to the Ordering Party the economic copyright and derivative rights to the completed work, without time or territorial limits, on the terms set out in the contract.
The contract also defines the fields of exploitation on which the Ordering Party may use the work, including its recording, reproduction, placing on the market and dissemination.
FDK provides formal and accounting support for the cooperation in accordance with the terms of the contract for specific work that has been concluded.
Get in touch with us
Contact details
📞 +48 575 594 500 (PL)
🎧 +48 794 731 000 (EN/UA/RU)
✉️ b2b@firmadlakazdego.pl (for Contractors)
Address
Fundacja Firma Dla Każdego
ul. Lwowska 17/4
00-660 Warszawa
NIP: 5252625624