Online psychology on a B2B basis — without a sole proprietorship, without ZUS
Run online psychological consultations on a B2B basis — legally, without a company, with 6% tax
How does the FDK incubator work for a psychologist?
Online psychology is developing rapidly — video consultations, psychoeducational webinars, developmental workshops and corporate wellbeing programmes are increasingly popular ways of working. Many psychologists start a private practice alongside full-time employment, and a sole proprietorship (JDG) with ZUS contributions of over 1 825 zł per month is far too big a cost at the outset.
The FDK incubator lets you run online psychological consultations on a B2B basis without your own company. You join the Foundation and operate under its legal personality. FDK issues invoices to your clients — companies ordering wellbeing workshops, psychological platforms, organisations in need of psychological support. You receive your remuneration less 6% PIT and the 400 zł subscription.
Original therapeutic programmes, psychoeducational materials, diagnostic tools and workbooks may qualify as works within the meaning of copyright law. This makes it possible to apply 50% tax-deductible costs (KUP), which results in an effective tax rate of just 6%.
Which services do we support?
Psychological counselling, psychoeducation and training — online and in person
Online psychological consultations
Psychological counselling, developmental consultations, support in a crisis — one-to-one sessions by video.
Wellbeing workshops for companies
Stress management, work-life balance, resilience and mindfulness programmes — original workshops for organisations.
Psychoeducation
Webinars, online courses, e-books, educational materials — creative content in the field of psychology.
EAP programmes
Employee Assistance Programmes — psychological support for employees commissioned by companies and corporations.
Psychological coaching
Coaching grounded in psychological knowledge — personal development, career, relationships, managing emotions.
Training and supervision
Training for specialists, group supervision, mentoring for psychologists at the start of their career.
Benefits for a psychologist in the FDK incubator
No ZUS
You save over 1 825 zł per month. At the start of a private practice that is an enormous difference.
Only 6% PIT
Instead of a 12% lump sum or the 12%–32% tax scale — an effective 6% thanks to 50% tax-deductible costs for original materials.
50% KUP — original programmes
Creative therapeutic programmes, workbooks and psychoeducational materials covered by 50% tax-deductible costs.
B2B invoices without your own company
FDK issues VAT invoices to companies, psychological platforms and organisations. Without setting up a sole proprietorship (JDG).
Start in 15 minutes
You sign an agreement with the Foundation and can invoice straight away — instead of spending weeks at public offices.
Legal and GDPR support
Help with contracts, terms and conditions, GDPR consents and the protection of clients' personal data.
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 services — consultations, workshops, psychoeducation. We will answer every question.
Consultation
A free conversation about the way you work. We will discuss how your original materials qualify, 50% KUP and the form of settlement.
Agreement
You sign an agreement with the Foundation. You receive a NIP and REGON — you can invoice clients immediately.
Start
You help your clients, we issue the invoices and keep the books. You focus on working with people.
A comparison of settlement forms for a psychologist
An example for revenue of 8 000 zł/month (consultations with original materials, 50% KUP)
| Item | Employment contract (UoP) |
JDG lump sum (12%) |
JDG tax scale (12%) |
FDK (incubator) |
|---|---|---|---|---|
| Gross revenue | 8 000 zł | 8 000 zł | 8 000 zł | 8 000 zł |
| ZUS (contributions) | ~1 097 zł | 1 825 zł | 1 825 zł | 0 zł |
| Health contribution | ~720 zł | ~533 zł | ~533 zł | 0 zł |
| Income tax | ~600 zł | 960 zł | ~778 zł | 480 zł (6% with 50% KUP) |
| Accounting / subscription | — | ~400 zł | ~400 zł | 400 zł |
| Total costs | ~2 417 zł | ~3 718 zł | ~3 536 zł | 880 zł |
| Take-home pay (net) | ~5 583 zł | ~4 282 zł | ~4 464 zł | ~7 120 zł |
Calculator: JDG vs FDK
Move the slider and see how much you can save
JDG lump sum 12%
FDK incubator
* The calculator shows estimated values. Actual savings depend on your individual situation. Full calculator on the home page.
Why is FDK a good solution for a psychologist?
Original programmes and materials — 50% KUP
A psychologist who creates their own therapeutic programmes, psychoeducational materials, diagnostic questionnaires, workbooks or online courses is creating copyrighted works. Original studies in the field of psychology — with their own methodology, exercises and structure — qualify as works, which gives the right to 50% tax-deductible costs and an effective tax rate of 6%.
Online counselling vs clinical practice
FDK supports online psychological counselling — developmental consultations, psychoeducation, psychological coaching, support in a crisis. These are advisory and educational services that do not require entry in the register of healthcare providers. If you run online consultations of a developmental and psychoeducational nature, FDK is the ideal solution. Clinical practice (psychotherapy provided within healthcare providers) is subject to separate regulations.
Wellbeing workshops and EAP programmes for companies
Companies are investing more and more in their employees' mental health. Stress management workshops, resilience programmes, communication training, mindfulness sessions — these are all B2B services that companies pay for against an invoice. FDK issues VAT invoices to corporations and handles framework agreements with HR departments.
Clients abroad — psychology without borders
Online psychology knows no geographical borders. Many Polish psychologists run consultations for the Polish community abroad or for English-speaking clients. FDK handles invoices in foreign currencies and tax procedures for clients from the EU and outside it. You can build an international practice without your own sole proprietorship (JDG).
You help people. We will take care of the rest.
Settle your psychological consultations, workshops and psychoeducation legally and cheaply. Without ZUS, with 6% PIT — focus on helping people.
Frequently asked questions
Yes — provided that the psychologist creates original therapeutic programmes, psychoeducational materials, questionnaires or diagnostic tools. Creative development of a methodology for working with a client provides grounds for applying 50% KUP.
This applies to online psychological counselling, developmental consultations and psychoeducation — not to clinical practice within healthcare providers. At FDK we assess every assignment individually and advise on the optimal form of settlement.
Yes. Many psychologists run wellbeing workshops, employee assistance programmes (EAP), and stress management or communication training for companies. These are typical B2B services that companies pay for against a VAT invoice.
FDK issues invoices to corporations and organisations. Original training programmes qualify for 50% KUP. We support both one-off workshops and long-term wellbeing programmes.
FDK supports online psychological counselling, developmental consultations, psychoeducation and psychological coaching — advisory and educational services that do not require entry in the register of healthcare providers.
Clinical practice — psychotherapy provided within a healthcare provider, clinical diagnostics, the treatment of mental disorders — is subject to separate regulations and requires registration. If you are not sure which category your services fall into, get in touch with us — we will advise you free of charge.
Yes. Online psychology knows no borders — your clients can be in any country. Many Polish psychologists run consultations for the Polish community abroad or for English-speaking clients.
FDK issues invoices in foreign currencies and applies the reverse charge procedure for clients from the EU. You can build an international psychological practice without your own sole proprietorship (JDG) in Poland.
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