Video editing on a B2B basis — no sole proprietorship, no ZUS, no red tape
Edit films, create animations and post-production on a B2B basis — legally, without a company, with 6% tax
How does the FDK incubator work for video editors?
Video editing is project-based work — today you are editing a commercial, tomorrow a YouTube vlog, and next week a corporate training film. Every project means a different client, a different budget and a different deadline. Setting up a sole proprietorship (JDG) with fixed ZUS contributions of over 1 825 zł a month is simply not worth it, especially when commissions are seasonal or irregular.
The FDK incubator lets you operate on a B2B basis without your own company. You join the Foundation and make use of its legal personality. FDK issues invoices to your clients — advertising agencies, production houses, YouTubers and companies that need video material. You receive your remuneration with only 6% PIT and the 400 zł subscription deducted. No ZUS, no bookkeeping, no CEIDG.
Video editing is creative audiovisual work — the choice of shots, the rhythm of the edit, the colour palette, special effects and sound all combine into a unique work. Thanks to this, a video editor can take advantage of 50% tax-deductible costs (KUP), which means that the tax base is only half of the remuneration. Combined with the 12% rate on the tax scale, this gives an effective burden of just 6%.
Which services do we handle?
Every form of audiovisual creativity — from editing to motion design
Editing films and commercials
Advertising spots, corporate films, event material, product films — full post-production from raw footage to the finished work.
Editing for YouTubers
Vlogs, tutorials, video podcasts, shorts and reels — editing tailored to the algorithms and the specifics of each platform.
Motion design and animation
2D/3D animation, intros/outros, lower thirds, animated infographics and explainer videos in After Effects and Cinema 4D.
Colour grading
Colour correction and artistic grading in DaVinci Resolve — giving your material a consistent visual aesthetic.
Sound design and audio post-production
Developing the soundtrack, mixing, foley, dialogue synchronisation and sound effects for films and commercials.
Subtitles and video localisation
SRT/VTT subtitles, hardcoded subtitles and localisation of video material for foreign markets.
Benefits for video editors in the FDK incubator
No ZUS
You save over 1 825 zł a month. More funds for equipment, software and developing your editing skills.
PIT of only 6%
Thanks to 50% tax-deductible costs for audiovisual creators — instead of the 12% lump sum or the 12%–32% tax scale.
50% KUP — audiovisual creativity
Video editing is an authorial work — just like graphic design, music or programming. 50% KUP is your right as a creator.
B2B invoices without your own company
FDK issues VAT invoices to production houses, agencies, YouTubers and companies. You do not set up a sole proprietorship.
Start in 15 minutes
You sign a contract with the Foundation and can start invoicing immediately — no weeks spent at CEIDG and government offices.
Legal support and contracts
Help with contracts for specific work, copyright clauses covering video material and licences for fields of exploitation.
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 — commercials, vlogs, animations. We will answer every question.
Consultation
A free conversation about how you work. We will discuss the qualification of editing as a creative work, 50% KUP and the optimal form of settlement.
Contract
You sign a contract with the Foundation. You receive access to its NIP and REGON numbers — you can invoice clients straight away.
Start
You edit films while we issue invoices and handle the accounting. You focus on creating.
A comparison of settlement forms for video editors
An example for revenue of 8 000 zł/month (creative editing, 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 check your savings
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 the ideal solution for video editors?
Video editing as a creative work — 50% KUP
Film editing is recognised as creative audiovisual work. An editor makes dozens of creative decisions: the selection of shots, the pace of the narrative, transitions, colour grading and sound — all of which add up to a unique work. Under the Copyright Act, audiovisual material constitutes a work, and its creator is entitled to 50% tax-deductible costs. Combined with the 12% tax rate, this gives an effective PIT of 6%.
Working with agencies and production houses
Production houses, advertising agencies and post-production studios expect VAT invoices from their subcontractors. FDK meets all of these requirements — it issues invoices, prepares framework agreements and makes sure documents are delivered on time. You do not need your own company in order to serve corporate clients professionally.
Editing for YouTubers and online creators
The market for editing for online creators is growing rapidly. YouTubers, TikTokers, podcasters — they all need regular editors. FDK lets you invoice these clients on a B2B basis, even if they are natural persons running a business. We handle both one-off commissions and ongoing monthly cooperation.
Motion design and visual effects
Motion design, animation, VFX and compositing are highly creative forms of work that unambiguously qualify as works. If, in addition to editing, you also create animations, intros/outros, lower thirds or animated infographics — all of this can be settled with 50% KUP within FDK.
Foreign clients
Video editing is fully remote work — your clients can be anywhere in the world. FDK handles invoices in foreign currencies, applies the reverse charge procedure for EU clients and advises on settling payments from freelance platforms. You can work for clients from the USA, Germany, the UK or Scandinavia without your own sole proprietorship.
You edit. We will take care of the rest.
Settle film editing, motion design and post-production legally and cheaply. No ZUS, with 6% PIT — invest in equipment and software instead of red tape.
Frequently asked questions
Yes — video editing is a creative form of audiovisual work. An editor makes authorial choices: the selection of shots, the pace of the narrative, transitions, colour grading and sound design. Each of these elements shapes the final form of the work, making the edit an original work within the meaning of copyright law.
At FDK we qualify video editing as an authorial work, which makes it possible to apply 50% tax-deductible costs and an effective tax rate of 6%.
Yes. Motion design, 2D/3D animation, intros/outros, lower thirds, data visualisations and explainer videos are creative works of an individual character. They qualify as audiovisual or visual arts works, which makes it possible to apply 50% KUP.
If you combine editing with motion design in a single project, the whole can be settled as a creative work — provided that the dominant character of the work is creative.
FDK issues VAT invoices to your clients — advertising agencies, production houses, YouTubers and companies that need video material. The client receives the invoice as a cost, while you receive your remuneration less 6% PIT and the 400 zł subscription.
There is no monthly limit on invoices. We handle both one-off projects (a single commercial) and ongoing cooperation (monthly editing for a YouTube channel). FDK also prepares framework agreements for large clients.
Yes. Video editing is fully remote work and many editors serve clients from all over the world. FDK issues invoices in euros, dollars and other currencies. For EU companies we apply the reverse charge procedure.
In the case of payments from platforms such as Fiverr or Upwork, we advise on how to settle those payments correctly. You can serve global clients without your own registered business.
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