The choice between a B2B contract and a traditional employment contract remains one of the key dilemmas for IT professionals. Data from 2025 job postings is clear: B2B contracts offer higher median pay across all seniority levels, although the scale of the difference varies significantly.

Junior specialists working under B2B contracts earned a median of 9,020 PLN net, compared to 8,000 PLN gross under an employment contract-a difference of 12.5%. The advantage is relatively modest, especially when weighed against the additional administrative responsibilities associated with running a business. For those entering the industry, the stability of permanent employment may outweigh an extra thousand per month.

The picture is very different for mid-level specialists. Median compensation reached 18,900 PLN under B2B contracts, compared to 15,000 PLN under employment contracts-a difference of 26%, or nearly 4,000 PLN more per month on a contract basis. This represents the largest gap across all experience levels and provides a strong financial incentive to switch to B2B after several years in the industry.

Senior specialists earned a median of approximately 24,780 PLN on B2B contracts and 21,573 PLN under employment contracts, a difference of 14.9%. While the relative advantage of B2B is smaller than for mid-level roles, the absolute difference still exceeds 3,000 PLN per month, or over 38,000 PLN annually.

The year 2025 also brought notable changes in pay dynamics. Senior professionals employed under permanent contracts saw a significant increase of 7.87%, suggesting that companies are increasingly recognizing the value of retaining experienced specialists in stable employment relationships. Mid-level professionals on B2B contracts also recorded solid growth (+8%), while senior contractors saw a more moderate increase of 2.2%.

An even more striking trend emerges when looking at the number of job postings. Senior B2B roles stand out in particular, with the number of offers increasing by 99.54%. Similar growth was observed for mid-level B2B roles (+75%) and junior B2B roles (+42%), indicating a clear shift toward contract-based cooperation. In contrast, the number of junior positions offered under employment contracts declined by 8.9%, making it the only category to record a negative trend.

A clear gap can be observed between the salaries advertised by employers and the actual earnings of IT professionals. The largest discrepancies affected mid-level specialists, while junior professionals earned more than job postings suggested.

Junior professionals entering the IT sector received compensation broadly in line with figures declared in job postings, both under employment contracts and B2B arrangements. In practice, this group earned approximately 1-2% more than indicated in offers.

The situation was markedly different for mid-level specialists. Here, the gap between actual and advertised pay worked clearly to the disadvantage of employees. Under employment contracts, mid-level earnings were 19% lower than those stated in job postings, while under B2B contracts the difference reached 21%. This represents the largest gap observed across all experience levels and suggests that job ads often reflect upper salary ranges that are difficult to secure in practice.

Senior professionals experienced smaller discrepancies. Under employment contracts, real earnings were 18% lower than advertised, while under B2B contracts the relationship reversed-senior specialists earned 1% more than indicated in job offers. This highlights the strong negotiating position of experienced professionals, particularly those working on contract terms.

Overall, 2025 brought positive developments. As many as 62.5% of IT professionals reported an increase in earnings, while only 5.8% experienced a decrease and 31.7% saw no change. Among those who received a pay rise, the most common increase was 6-10%, reported by 29% of respondents. Almost as frequent were modest increases of 1-5% (26% of specialists).

Notably, 23% of respondents reported salary growth exceeding 20%, demonstrating that the IT market continues to offer opportunities for significant financial advancement - particularly for professionals who negotiate effectively or change employers.

Survey data from 4 400 respondents shows that the largest gaps occur among mid-level and senior specialists.

Junior professionals employed under permanent contracts earned exactly what job postings promised 8,500 PLN indicating a strong alignment between offers and reality. Their salary expectations, however, were higher, at 10,000 PLN, representing a difference of 1,500 PLN (18%). Under B2B contracts, the situation was more favorable: juniors earned 9,780 PLN, 9,660 PLN), while their expectations (10,000 PLN) remained relatively realistic.

Mid-level specialists experienced the largest discrepancies. Under employment contracts, job postings indicated 15,500 PLN, which also matched mid-level professionals' expectations, yet actual earnings averaged 12,500 PLN, a shortfall of 19%. The gap was even wider under B2B contracts: advertised salaries were close to 19,000 PLN, while actual earnings reached 15,000 PLN (a 21% gap), against expectations of 18,000 PLN.

Senior specialists also faced notable differences under employment contracts. Advertised salaries averaged nearly 22,000 PLN, while actual earnings stood at 18,050 PLN, resulting in a 18% gap. Their expectations, at 22,000 PLN, aligned closely with advertised figures, suggesting that seniors aim to earn what job postings imply - but often receive less.

The situation was different for seniors on B2B contracts. This was the only group whose actual earnings (24,260 PLN) exceeded advertised levels (23,940 PLN), confirming their strong negotiating position. Even so, expectations remained higher, reaching 27,000 PLN.

What do these findings indicate? Salary offers for mid-level roles appear to be the most misleading, with advertised figures exceeding actual earnings by up to 20%, likely due to the frequent presentation of upper salary ranges without sufficient context. Senior specialists-particularly those working under B2B contracts - hold the strongest market position and are most likely to outperform advertised pay levels. Junior professionals, meanwhile, operate in the most predictable segment of the market, where offers, outcomes, and expectations are relatively closely aligned.