> If you’re working as independent contractor with a B2B arrangement, the notion of overtime does not really exist.
That's correct. But if you're paid for an hour of work ("time & material") you will get paid for your "overtime".
In Poland most of developers run own companies to pay linear income tax (19% flat) plus €350 a month for state pension instead of paying 18% tax for first €20k earned plus 32% for overages plus mostly hidden to employees installment for pension scheme. So when your cost to the employer is €100k a year:
- under labour law you take home €5.7k per month
- running a company you take home €7k per month
For a country with a minimal wage of €610 this is a significant difference.