CTO needs a Senior DevOps for a 12-month project. Two options on the table: hire a freelancer directly on B2B at 150 PLN/h, or through a body leasing company at 195 PLN/h. A difference of 45 PLN/h at full-time is over 75,000 PLN per year. Obvious - B2B is cheaper. But is it really cheaper?
6 months later: the freelancer got a better offer and left with 2-week notice. Project is stalled. Recruiting a replacement takes 8 weeks. Project delay costs significantly exceed “savings” on the rate. With body leasing, the vendor would have provided a replacement within 2 weeks - because they have a bench, because it’s their core business.
The B2B vs. body leasing decision isn’t just about hourly rate. It’s a decision about risk distribution, flexibility, management, and hidden costs.
What’s the difference between direct B2B contract and body leasing?
“The most important, and indeed the truly unique, contribution of management in the 20th century was the fifty-fold increase in the productivity of the manual worker. The most important contribution management needs to make in the 21st century is to increase the productivity of knowledge work and knowledge workers.”
— Peter Drucker, Management Challenges for the 21st Century | Source
Direct B2B: company (client) signs agreement directly with a freelancer running a sole proprietorship. Client manages the relationship, recruits, negotiates, administers.
Body leasing: company (client) signs agreement with a vendor (body leasing firm). Vendor provides a specialist who may be the vendor’s employee or subcontractor. Vendor manages the relationship with the specialist.
Key difference: in body leasing you have an intermediary who takes on some risks and responsibilities.
Model variants:
- Direct B2B: client → freelancer
- Body leasing (vendor’s employee): client → vendor → employee
- Body leasing (B2B pass-through): client → vendor → freelancer (B2B with freelancer)
What are the real costs of each model?
Direct B2B:
- Freelancer’s hourly rate: 100%
- Recruitment costs (your time, possibly a recruiter): +5-15%
- Administrative costs (contracts, invoices, taxes): +2-5%
- Availability risk (illness, vacation): hard to quantify
- Attrition risk (replacement time, lost productivity): hard to quantify
Body leasing:
- Hourly rate (higher): 120-140% of freelancer rate
- Recruitment: included
- Administration: included
- Replacement guarantee: included
- Relationship management: included
Numerical example:
-
Freelancer: 150 PLN/h × 168h/month = 25,200 PLN/month
-
Recruitment (amortized): +1,500 PLN/month
-
Admin and overhead: +500 PLN/month
-
Total B2B: ~27,200 PLN/month
-
Body leasing: 195 PLN/h × 168h = 32,760 PLN/month
-
Everything included
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Total body leasing: 32,760 PLN/month
Difference: ~5,500 PLN/month = 66,000 PLN/year. But: one month of vacancy when freelancer leaves costs more than the annual “savings”.
What risks does the client bear in each model?
Risks in direct B2B:
Recruitment risk. You search, you verify. You might hire someone who doesn’t meet expectations. Time and cost of re-recruitment.
Availability risk. Freelancer gets sick, goes on vacation, is unavailable. You have no backup.
Attrition risk. Freelancer gets a better offer and leaves with short notice. Project stalls.
Compliance risk. Is the freelancer properly accounting for taxes? Is there a “hidden employment relationship”? Social security and tax authorities may question this.
Performance management. If the freelancer underperforms - it’s your problem to solve.
Risks in body leasing:
Smaller but existing:
Vendor quality. Vendor may deliver weaker candidate than promised. Due diligence on vendor is important.
Margin pressure. Vendor has their margin. May attract cheaper specialists to increase profit.
Dependency on vendor. You change vendors - you lose the specialist (usually). Lock-in.
Communication overhead. Third party in the relationship may slow communication.
When does direct B2B make sense?
Long-term, stable need. You know you need this person for 3+ years. Investment in relationship pays off.
Specialized, niche skills. Hard to find through body leasing (small supply, narrow specialization). You have to search yourself.
You already know the person. You’ve worked with someone, know they’re good, trust them. Don’t need an intermediary for verification.
You have capacity to manage. You have HR/procurement to handle administration. You have time for sourcing and management.
Cost sensitivity. Budget is tight, every 5,000 PLN per month matters, you’re ready to take on risk.
When does body leasing make sense?
Rapid scaling. You need 5 developers within a month. Own recruitment would take 6 months. Vendor can deliver from bench.
Uncertain duration. Project might last 6 or 18 months. Don’t want commitment to one person. Body leasing gives flexibility.
Project-based work. Specific project, clear end date. After completion - you don’t need them. Vendor will handle transition.
Risk aversion. Don’t want recruitment, attrition, compliance risk. Prefer to pay premium for peace of mind.
Lack of internal capacity. Don’t have HR for recruitment, don’t have time for sourcing. Outsource recruitment and management.
Replacement guarantee needed. Project is critical. If someone leaves - replacement must happen in days, not weeks.
What does legal liability look like in each model?
Direct B2B:
- Contract directly with freelancer
- Client responsible for: proper contract structure, verification of freelancer’s business, no employment relationship characteristics
- Social security risk: if cooperation looks like employment (fixed hours, subordination, single client), authorities may reclassify and demand contributions
Body leasing:
- Contract with vendor (company)
- Vendor responsible for: relationship with employee/freelancer, HR/payroll compliance, contracts
- Client has contract with company (B2B between companies) - cleaner legal structure
- Social security risk is on vendor’s side
Risk transfer: Body leasing doesn’t eliminate risk - it transfers it to the vendor. Vendor takes on: employment law compliance, tax compliance, social security. They take margin for that.
How to compare candidate quality?
Direct B2B:
- You verify yourself (time investment)
- Access to entire freelancer market
- Can attract top talent with higher rate (all goes to freelancer)
- But: selection bias - you see only those who respond to your posting
Body leasing:
- Vendor pre-screens (time savings)
- Access to vendor’s bench and network
- But: vendor may have incentive to place their people, not the best available
- Quality depends on quality of vendor
Quality comparison:
- Define clear criteria (skills, experience, culture)
- Ask vendor for 2-3 candidates, compare
- Search yourself in parallel
- Compare quality-adjusted cost, not just rate
How to negotiate terms in each model?
Negotiations with B2B freelancer:
- Rate: market rate + value add (unique skills, domain knowledge)
- Payment terms: net 14 vs net 30
- Notice period: minimum 1 month (ideally 2-3 for key roles)
- Non-compete: possible but limited for B2B
- IP: explicit transfer of rights
Negotiations with body leasing vendor:
- Rate: benchmark, volume discount, long-term discount
- Replacement guarantee: time to replacement, no-cost replacement period
- Ramp-up period: reduced rate for first month
- Exit terms: notice period, early termination
- Quality SLA: what if candidate doesn’t meet expectations
- IP: transfer clauses in framework agreement
How to exit each model?
Exit from B2B:
- Notice period per contract
- Knowledge transfer
- Code ownership - if properly regulated
- Potentially: non-solicitation (no contact for X months if cooperation ends on freelancer’s side)
Exit from body leasing:
- Notice period (usually 1-3 months)
- Possibility to hire the person directly (often: buyout fee)
- Transition to new vendor or internal hire
- Knowledge transfer may be easier (vendor cooperates for good relationship)
Buyout clauses: Want to hire the specialist from vendor permanently? Usually: fee = X months of rate. Negotiable, especially after long engagement.
Table: B2B vs Body Leasing - comparison
| Aspect | Direct B2B | Body Leasing |
|---|---|---|
| Hourly rate | Lower (100%) | Higher (120-140%) |
| Recruitment costs | On your side | Included |
| Time to fill | Depends on you (4-12 weeks) | Faster (1-4 weeks) |
| Replacement guarantee | None | Yes (contractual) |
| Attrition risk | Fully on your side | Transferred to vendor |
| Compliance risk | On your side | On vendor’s side |
| Administration | On your side | Included |
| Scaling flexibility | Low (you recruit) | High (vendor’s bench) |
| Control over relationship | Full | Partial (through vendor) |
| Exit flexibility | Depends on contract | Standard notice periods |
| Best for | Long-term, stable, cost-sensitive | Projects, scaling, risk-averse |
There’s no universally better model. Direct B2B is cheaper on paper, but requires more work and carries more risk. Body leasing is more expensive but gives protection and convenience. Decision depends on: budget, risk tolerance, internal capacity, and nature of need (permanent vs. project).
Key takeaways:
- Hourly rate is not Total Cost - factor in recruitment, admin, risk
- Body leasing transfers risk to vendor - you pay margin for that
- Direct B2B makes sense for long-term, stable relationships
- Body leasing makes sense for projects, scaling, risk management
- Quality depends on execution in both models - verification is key
- Negotiate terms, not just rate - replacement guarantee, exit clauses matter
- Hybrid approach - core team on B2B, flex capacity through body leasing
Many clients use both models: key people on direct B2B, variable capacity through body leasing. Portfolio approach to contractor management.
ARDURA Consulting offers flexible body leasing with transparent terms, replacement guarantee, and fair buyout options. We understand that each client has different needs - we adapt the collaboration model. Contact us to discuss the best model for your situation.