Business incubator for developers
Write code and settle your IT projects without the paperwork — the FDK incubator
How does the incubator for developers work?
As a B2B developer, your value lies in your skills — not in filling in VAT-7 returns, filing ZUS DRA forms or explaining deducted expenses to tax officials. The FDK business incubator for developers takes over the entire formal layer, so that you can focus solely on coding and building your portfolio.
The model is simple: instead of registering a sole proprietorship (JDG), you operate under the legal personality of the Firma Dla Każdego Foundation. You issue B2B invoices on behalf of the foundation, clients pay for the service in line with the details shown on the invoice, transferring the funds to a dedicated sub-account you receive at the Foundation, and FDK handles all the bookkeeping, tax settlements and legal support. You receive your remuneration on the basis of a contract for specific work with 50% tax-deductible costs (KUP) — hence the effective PIT of only 6%.
This is the ideal solution for IT freelancers working with platforms such as Upwork, Toptal, Deel, Fiverr or ClickMeeting, as well as for developers cooperating directly with Polish and foreign companies on a B2B basis. Whether you specialise in backend (Java, Python, Go, Node.js), frontend (React, Vue, Angular), mobile (iOS, Android, Flutter) or DevOps and cloud — the FDK incubator works for every developer profile.
The key advantage is the absence of ZUS contributions. With a JDG you pay over 1 800 zł in contributions alone every month — even when you have no work at all. In the FDK incubator you pay no ZUS whatsoever. If you want health insurance, you can pay for it voluntarily or use insurance through an employer (if you are also employed on a contract of employment).
Benefits of the FDK incubator for developers
Concrete reasons why thousands of IT freelancers choose the incubator model instead of a JDG or employment.
Maximising your net income
With revenue of 15 000 zł a month you save as much as 3 900 zł compared with a JDG on the 12% lump-sum tax. That is over 46 000 zł of savings a year.
Zero registration formalities
You do not have to register with CEIDG, file VAT-R applications, choose a form of taxation or open a business bank account. The whole onboarding takes 1 day.
Foreign clients without the hassle
We issue invoices in foreign currencies (EUR, USD, GBP, CHF). We handle SWIFT and SEPA payments and payments via platforms such as Wise, Payoneer or Deel.
No legal or tax risk
You do not have to worry about a tax inspection or mistakes in your returns.
Flexibility without commitments
You can work on a contract of employment and settle additional projects through FDK at the same time. Comprehensive support in the areas of accounting, taxes, formal and legal matters and administration.
Expert support at every step
Access to a tax adviser, a lawyer and an IT contracts specialist. An answer to your question within 24 business hours.
The cooperation process — 4 steps to your first invoice
From the first contact to issuing a B2B invoice to your IT client — the whole thing takes literally a few business days.
Contact and initial consultation
Write to us or give us a call. Tell us about your IT projects — we will discuss your situation and answer all your questions about the settlement model, tax rates and invoicing.
Signing the contract for specific work
We sign a framework contract for specific work with 50% tax-deductible costs. We define the scope of cooperation, the way invoices are issued and the payment schedule. It can be signed online (e-signature).
Your individual bank account
You receive a dedicated FDK bank account number assigned exclusively to you. Your clients pay what they owe into that account — the money goes directly to you once the tax and the subscription have been settled.
Start — you issue your first invoice
That is it — you can issue B2B invoices to your IT clients. FDK takes care of all the rest: records, PIT settlement, reporting. You focus on coding.
Comparison: FDK vs your own business
Check what each way of settling development services really costs — and choose wisely.
Lump-sum tax 12%
PKWiU 62.0 — IT services. The most popular form among developers.
| Full ZUS (social insurance) | 1 825 zł |
| Health contribution (4,9% under the lump-sum tax → min. ~1185 zł) | 1 185 zł |
| Lump-sum tax 12% × (15 000 − ZUS social ins.) | 1 581 zł |
| Bookkeeping / accounting office | 400 zł |
Tax scale 12% / 32%
The progressive tax scale. Tax-deductible costs can be deducted.
| Full ZUS (social insurance) | 1 825 zł |
| Health contribution (9% of income) | ~1 185 zł |
| PIT 12% (after deducting ZUS and costs) | ~1 100 zł |
| Bookkeeping / accounting office | 400 zł |
Flat tax 19%
A fixed rate of 19%. Worthwhile with high income (around 120 000 zł+ a year).
| Full ZUS (social insurance) | 1 825 zł |
| Health contribution (4,9% of income) | ~595 zł |
| Flat PIT 19% (on income after ZUS and costs) | ~2 470 zł |
| Bookkeeping / accounting office | 400 zł |
FDK incubator
PIT 6% (contract for specific work, 50% KUP). No ZUS, no registration, no risk.
| ZUS (compulsory) | 0 zł |
| PIT of 6% on revenue | 900 zł |
| FDK subscription (bookkeeping, support) | 400 zł |
| Registration, CEIDG, VAT-R | 0 zł |
Comparison table — 4 ways of settling development services
| Criterion | UoP Contract of employment |
JDG Your own business |
Sp. z o.o. Limited company |
FDK incubator Recommended |
|---|---|---|---|---|
| ZUS contributions | Yes — about 35% of the employer's costs; the employee loses ~22% net | Yes — about 1 825 zł/month (full ZUS) + health contribution | Yes — depending on the form of payout (dividend / remuneration) | No ZUS — 0 zł |
| Income tax | PIT 12% or 32% (tax scale) — after the tax-free allowances | Lump sum 12% (IT) / scale 12%/32% / flat 19% | CIT 9% or 19% + 19% PIT on the dividend = effectively ~26–35% | PIT 6% contract for specific work, 50% KUP |
| Bookkeeping | None — handled by the employer | Accounting office: 300–600 zł/month | Full accounting: 600–1 500 zł/month | Included in the FDK subscription (400 zł) |
| Company registration | Not applicable | Registration with CEIDG required, choice of a form of taxation, VAT notification | KRS, notary, share capital of at least 5 000 zł, time: about 2–4 weeks | No registration — onboarding in 15 min. |
| Risk of a tax inspection | Minimal — the employer is responsible for PIT | Full responsibility of the entrepreneur (errors in returns, VAT) | High — full accounting, risk of errors in CIT/VAT | FDK takes responsibility for the settlements |
| Flexibility of assignments | Low — restrictions arising from the Labour Code, non-compete clauses | High — you can have many clients, but fixed ZUS costs apply even with no work | High, but heavy administrative costs make small-scale operation difficult | The highest — can be combined with employment |
| Foreign clients (EUR/USD) | Not applicable (the employer settles it) | Possible, but VAT and currency conversions are complex | Yes, but it requires legal and tax support | Yes — we handle EUR, USD, GBP, SWIFT, Wise, Deel |
| Time from start → invoice | Signing a contract of employment: 1–5 days | Registering a JDG + choosing the tax form: about 1–2 weeks | Registering a Sp. z o.o.: 2–4 weeks | 15 minutes — contract online, invoicing straight away |
| Net from 15 000 zł of revenue | ~10 500 zł (at a gross figure of about 17 500 zł) |
~10 009 zł (12% lump-sum tax) |
~9 500–10 500 zł (depends on the structure) |
~13 700 zł savings of ~3 700 zł/month |
How do you settle development services through FDK? The model is based on a contract for specific work with 50% tax-deductible costs (KUP). Under tax law, creative development work (building software, applications, websites) qualifies for 50% KUP, which effectively halves the taxable base, and at a PIT rate of 12% gives effective taxation of revenue at a level of only 6%.
The above calculations are illustrative and do not take into account the tax-free allowance, individual reliefs or every possible cost. Contact us to get a precise calculation for your situation. You can also check the exact figures in the JDG vs FDK calculator.
The 12% lump-sum tax for developers — facts and myths
The 12% lump-sum tax for developers (PKWiU 62.0) is often advertised as "low tax". In practice, with an income of 15 000 zł a month, the total burden (ZUS + health contribution + lump-sum tax + bookkeeping) reaches almost 5 000 zł.
The lump-sum tax does not allow you to deduct tax-deductible costs — a laptop you buy, a programming course or subscriptions to IT tools do not reduce the taxable base. That is another hidden drawback of this form.
Why is PIT of 6% through FDK legal?
A contract for specific work with 50% tax-deductible costs is expressly regulated in Article 22(9)(3) of the PIT Act. We apply it to creative development work — writing code, applications, algorithms and websites. A PIT rate of 12% × a base reduced by 50% KUP = an effective 6% of gross revenue.
FDK has been using this model for many years, consulting it on an ongoing basis with tax advisers and the tax authorities.
The advantages of FDK for developers — in detail
Here are the specific features of the FDK incubator that make thousands of programmers and developers choose this settlement model rather than setting up their own business:
- No obligation to register a JDG — you avoid CEIDG, ZUS, the tax office and VAT-R. This matters particularly to B2B developers without a business who want to start issuing invoices quickly.
- Full support for creative projects — we handle settlements for building software, APIs, databases, mobile applications, games, SaaS tools, automations, AI scripts and machine learning.
- Employment + B2B assignments at the same time — you can combine a contract of employment with invoicing through FDK. No clash with your job, no double ZUS.
- Support for freelance platforms — we integrate with Upwork, Toptal, Deel, Fiverr, Turing and Remote.com. We help you set up your account and receive payments in foreign currencies.
- VAT invoices and invoices without VAT — depending on the client's status (PL vs EU vs outside the EU) we issue the appropriate invoice. For foreign clients we apply the reverse charge procedure.
- Fast transfers and no delays — once the client pays, the money appears in your sub-account and is paid out on the agreed date. No delays caused by bureaucratic procedures.
- Legal advice on contracts with IT clients — we help you review, negotiate and draft B2B contracts. This matters particularly in projects where clauses on copyright (IP), NDAs and non-compete obligations are crucial.
- Flexible terms of cooperation — the Beneficiary may terminate the Cooperation Agreement with a 1-month notice period taking effect at the end of the following month.
- Complete transparency of costs — you know exactly how much you give up (PIT of 6% + a subscription of 400 zł) and how much you keep. No hidden charges, commissions or "handling fees". A monthly fee, taxes and contributions in line with the applicable form of contract (PIT/ZUS), with no additional commission of any kind.
Developers' most frequent questions
Answers to the questions most often asked by developers considering a move to the FDK incubator.
Yes — this is one of our specialities. We handle settlements with foreign clients from within and outside the EU. We issue invoices in EUR, USD, GBP, CHF and other currencies. For EU clients we apply the VAT reverse charge mechanism; for clients outside the EU — export of services at a 0% VAT rate or without VAT.
We also help you set up accounts on freelance platforms — in particular with correctly completing the tax details (W-8BEN or W-8BEN-E in the case of US clients), so that the platform does not withhold 30% tax at source.
You pay PIT calculated on a contract for specific work with 50% tax-deductible costs (KUP). Specifically: if your revenue is 15 000 zł, the taxable base is 15 000 − 7 500 (50% KUP) = 7 500 zł. PIT at the 12% scale rate on 7 500 zł = 900 zł. The effective rate on gross revenue is precisely 6%.
The 50% KUP is available under Article 22(9)(3) of the PIT Act for work of a creative nature — and building software, code, applications and algorithms meets that condition. The 50% KUP limit is 120 000 zł a year (revenue above that amount is taxed in the standard way).
Yes — this is a very popular model among our clients. Many people work full time as a developer at a company (contract of employment) and at the same time carry out freelance projects for which they issue invoices through FDK. There is no clash whatsoever — legally these are two independent relationships: an employment relationship with the employer and a contract for specific work with FDK.
One important point: if you are employed, you already have health insurance by virtue of your contract of employment — you do not have to pay an additional health contribution for your activity through FDK. That is another saving compared with a JDG, where the health contribution is compulsory regardless of employment. Just make sure that your contract of employment does not contain a non-compete clause that could restrict you from taking on outside assignments.
The whole process and all the formalities can be dealt with in as little as a single day, so you can quickly start providing services to your clients. Once you have contacted us and agreed the terms of cooperation, you sign the contract (either online with an e-signature or in the traditional way). Immediately after signing you can ask us to issue the first invoice to your client.
You do not have to wait for registration with CEIDG, for a business NIP to be issued, for choosing a PKD code or for opening a business account. You operate straight away under the NIP and REGON of the Firma Dla Każdego Foundation. If you have an urgent assignment and your client is waiting for an invoice — we can issue it on the same business day.
In the FDK model you do not pay the compulsory health contribution — which means you do not have automatic health insurance on that basis. There are, however, three popular solutions:
- You are also employed (UoP) — you have health insurance by virtue of your contract of employment. You do not need anything extra.
- You are the spouse or child of an insured person — you can be registered under their health insurance as a family member.
- Voluntary health insurance with the NFZ — you can pay the contribution voluntarily. The cost is about 800–1 000 zł a month in 2026.
Alternatively, you can use the medical packages offered by FDK, which give you access to private healthcare at an affordable price. In every case, even taking the cost of health insurance into account, the FDK model remains considerably cheaper than a JDG.
Do you have another question? Write to us or book a free consultation.
Ask a questionReady to code without the paperwork?
Join the thousands of developers who already settle their IT assignments through the FDK incubator. Zero ZUS, PIT of just 6%, full bookkeeping included in the subscription, up and running in 15 minutes.
- No ZUS — savings of over 1 800 zł/month
- PIT of only 6% of revenue (contract for specific work, 50% KUP)
- Invoices for Polish and foreign clients
- Up and running in 15 minutes — no JDG registration
Get in touch with us
Contact details
📞 +48 575 594 500 (PL)
🎧 +48 794 731 000 (EN/UA/RU)
✉️ b2b@firmadlakazdego.pl (business partners)
Address
Fundacja Firma Dla Każdego
ul. Lwowska 17/4
00-660 Warszawa
NIP: 5252625624
Social media
A quick reply: We answer messages within 24 business hours. In urgent matters call us directly — we will pick up or call you back as soon as possible.