Incubator for web developers
Build websites and online shops on a B2B basis — without a sole proprietorship, without ZUS, with PIT of just 6%
How does the incubator for web developers work?
As a web developer, you build websites, online shops, landing pages and web applications for your clients. Your value lies in the code, the design and the projects you deliver — not in stacks of official paperwork. The FDK incubator removes all that bureaucracy by taking over the legal, tax and accounting side of your freelance work.
You operate under the banner of the Firma Dla Każdego Foundation, using its NIP and REGON numbers. You issue VAT invoices to both Polish and foreign clients — individuals and companies alike. Whether you are delivering a WordPress project for a local restaurant or building a Shopify shop for a foreign e-commerce business, FDK handles the settlements for you. You receive the payment; we take care of the rest.
It is a particularly attractive arrangement for web developers working with creative agencies, freelance platforms (Fiverr, Upwork, 99designs) or running their own client projects. Having no ZUS contributions saves you over 1 600 zł a month, and the preferential 6% PIT instead of the standard 12% lump-sum tax (PKWiU 62.0) means real money staying in your pocket on every single project.
The benefits of the FDK incubator for a web developer
Everything you need to run your freelance web business — without setting up a sole proprietorship.
No ZUS every month
Forget about ZUS contributions of more than 1 600 zł a month. You operate under the foundation's legal personality, so ZUS contributions do not apply to you.
PIT of just 6%
Instead of the 12% lump-sum tax (PKWiU 62.0 for a sole proprietorship) you pay 6% income tax. Half the tax burden on every invoice you issue.
VAT invoices straight away
Invoice for website projects, Shopify shops, WordPress themes, hosting services and maintenance contracts — for Polish and foreign clients alike.
Support for foreign platforms
Account for income from Upwork, Fiverr, Toptal, 99designs and other international platforms. Full invoicing support in EUR, USD and GBP.
Full accounting within the subscription
Accounting, tax returns, invoice archiving — all covered by one fixed monthly subscription fee. No unexpected costs.
No sole proprietorship to register
No visits to government offices, no CEIDG, no revenue ledger. You can start invoicing within a few days of signing the agreement with FDK.
How working with FDK begins
From first contact to your first invoice — just a few days and 4 simple steps.
Contact and a first conversation
Write to us or give us a call. Tell us about your work — what kind of websites you build, which clients you work with and what you earn.
A free consultation
We go through the details of working together, work out your savings and choose the best way to handle the settlements for your web projects.
Signing the agreement
We sign the cooperation agreement remotely. You receive your invoicing details (NIP, REGON, bank account number) and access to the invoicing system.
You get going with your projects
You issue your first invoice for a website or an online shop. FDK takes care of the rest — taxes, accounting and tax returns.
A comparison of the ways a web developer can be taxed
An example calculation for revenue of 12 000 zł gross per month. See how much money actually stays in your pocket under each option.
| Cost item | UoP Employment contract |
Sole proprietorship Lump-sum tax 12% |
Limited company Estonian CIT |
FDK Incubator |
|---|---|---|---|---|
| Gross revenue | 12 000 zł | 12 000 zł | 12 000 zł | 12 000 zł |
| ZUS (social security contributions) | ~1 385 zł (employee) |
1 825 zł (full ZUS) |
~1 825 zł (company director) |
0 zł |
| Health insurance contribution | ~540 zł | ~915 zł (4.9% of income) |
~560 zł | 0 zł |
| Income tax | ~2 400 zł (12–32%) |
1 440 zł (lump-sum tax 12%) |
~1 200 zł (Estonian CIT) |
720 zł (6%) |
| Accounting / subscription | — | ~400 zł | ~700 zł | 400 zł |
| Total costs | ~4 325 zł | ~4 580 zł | ~4 285 zł | 1 120 zł |
| Net amount "in hand" | ~7 675 zł | ~7 420 zł | ~7 715 zł | ~10 880 zł |
| Company registration | Required (by the employer) | YES — CEIDG | YES — KRS | NO |
| Invoices for foreign clients | NO | YES | YES | YES |
| Flexibility of income | A fixed salary | Good | Good | Complete freedom |
The advantages of FDK for a web developer
Web development is an industry with very particular invoicing needs. Projects may be one-off or recurring, clients are companies and private individuals from all over the world, and income can be irregular. FDK fits this way of working perfectly.
WordPress, Shopify, custom builds — we invoice for all of it
Whatever the technology — building WP themes, setting up Shopify, writing plugins, bespoke projects in HTML/CSS/JS, React or Vue — FDK handles invoices for every kind of web project.
Foreign clients without the complications
Do you have a client in Germany, the UK or the USA? We issue export invoices in foreign currencies, applying the EU VAT procedure (reverse charge) where required. We also handle settlements from platforms such as Stripe, PayPal, Wise and Payoneer.
Irregular income — not a problem at all
Three projects one month, one or none the next? The FDK incubator works on a fixed subscription regardless of how many invoices you issue. You do not pay more in a busier month, and you do not lose your cover in the quieter ones.
Hosting and domains — you can invoice for those too
Do you resell hosting to clients, register domains on their behalf or offer maintenance packages? FDK handles invoices for additional services of this kind, which are a natural part of a web developer's business.
Support as your business scales up
When your freelancing grows to the point where a company of your own or a sole proprietorship is worth considering, FDK's advisers will help you make the move smoothly. Legal and business advice is included in our cooperation.
Frequently asked questions — a web developer in the FDK incubator
Ready to build websites without the bureaucracy?
Join the web developers who run their freelance business through the FDK incubator. No ZUS, 6% PIT, and full invoicing and accounting support included in the subscription.
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