The most common question from Uber driver candidates: "Do I need to start a company?". Short answer: no, if you drive through a fleet partner. Long answer - depends on the model you choose. Below a practical comparison of three formal paths.
Model 1: cooperation contract with a fleet partner
The most popular option - and the one we offer at Departner. You sign a civil-law contract (commission or services contract) with the fleet partner, who holds the taxi licence. The partner settles your Uber earnings, deducts platform commission and their own fee (usually 3-8%) and pays you weekly.
Upsides: no own business, no social contributions to pay yourself, no invoices to issue. The partner withholds income tax advance payments and social contributions. You get a PIT-11 at year-end. Just like regular employment - except you decide when and how much you work.
Model 2: own business activity (JDG)
Here you register a business, register as an entrepreneur and invoice the fleet partner (direct Uber cooperation as JDG is not possible - a licensed intermediary is still required). You pay full social contributions (from 2026 ~1,700 PLN/month on full rate, less on the preferential rate) and settle with 19% flat tax or 8.5% lump sum.
Upsides: more financial flexibility, ability to deduct costs (fuel, service, leasing). Downsides: social contributions, accounting (~300 PLN/month), compulsory filings. Makes sense at very high income (above 15,000 PLN monthly) or when you drive long-term and systematically.
Model 3: employment contract with a fleet
Some fleets offer employment - but then the platform provides the car, sets your hours and pays a fixed wage. That is no longer classic "Uber" - it is employment with a transport company. Rare, mostly in smaller cities or for night work.
Social contributions in the partner model
If you drive on a commission contract through Departner and this is your only income - social contributions (social and health) are withheld from your pay, like regular commission work. If you already have employment elsewhere at minimum wage or above - only the health contribution is withheld from your Departner contract, meaning higher take-home pay.
Sick leave and holidays
On a commission contract you get sick leave if you pay the sickness contribution (optional - you choose on the application form). Holidays - not in the classic sense, but no one forces you to drive. It is flexible cooperation, not employment. You drive as much as you want. JDG - similar story, you decide on "holidays".
Taxes - how much you pay
In the partner model income tax is withheld automatically (progressive scale - 12% up to 120k, 32% above). You have a tax-free amount (30,000 PLN annually) and standard reliefs (youth, children, etc.). In JDG - 19% flat or 8.5% lump sum on revenue. Up to 8,000 PLN monthly the partner model is usually more profitable - you do not pay social contributions out of pocket.
What to pick
For 90% of first-time Uber drivers - partner model. No formalities, no social contributions, no accounting. You start right away. If after six months you see you are making 12-15k consistently - then it is worth calculating whether JDG is more profitable. We can run that math on your actual income.
Starting out?
If you want to start in the partner model - no own business - leave your number. A consultant explains details the same day and prepares the contract.
