Choosing CIM (employee) vs B2B (contractor) is mostly about risk, stability, and cashflow—not just “net income”.
This guide is written for Romania-based IT professionals who see both options in offers and want a clean decision process (plus what to ask before you sign).
TL;DR
- Choose CIM when stability, benefits, and “less admin” matter more than maximizing net.
- Choose B2B when you want flexibility and you can handle risk (payments, downtime, compliance) and price it correctly.
- Don’t compare CIM net to a B2B invoice. Compare CIM net to a salary-equivalent after costs, downtime, and taxes.
- If a client wants “employee rules” without employee protections, treat it as a red flag and renegotiate terms.
Quick definitions (Romania)
- CIM = employment contract. You are an employee. The employer handles payroll taxes and contributions.
- B2B = you invoice a client via PFA or SRL. You manage invoices, accounting, and taxes.
5 questions that clarify the choice
- Do you need stability right now? (loan, family, immigration, health)
- Can you tolerate admin and uncertainty? (invoicing, payments, tax changes)
- How strong is your market demand? (your stack, seniority, network)
- Is the client ready for a real B2B relationship? (scope, deliverables, payment terms)
- How important are benefits vs cash? (paid vacation, sick leave, equipment, training)
Money: compare apples to apples
Most people compare CIM net salary vs a B2B invoice value, but those are different units.
For a fair comparison:
- For CIM: calculate net salary, then add employer-paid perks you actually value (private medical, training budget, bonus reliability).
- For B2B: start from your gross revenue, subtract non-billable time + business costs + taxes, then compute the “salary-equivalent”.
Risk checklist (what changes in B2B)
In B2B you absorb risks that a CIM employer normally absorbs:
- Payment risk (late invoices, disputes)
- Downtime risk (no paid vacation unless priced in)
- Client concentration (one client = business fragility)
- Compliance risk (deadlines, accounting, changing rules)
- Currency risk (if invoicing in EUR/USD while costs are in RON)
If you go B2B, you should explicitly price these risks.
What to ask before accepting a B2B offer
Scope and delivery
- What is the deliverable? (tasks vs outcomes)
- Who owns prioritization? (client vs you)
- What is the expected availability? (hours, time zone)
Payment terms
- Payment term in contract (Net 7 / Net 15 / Net 30)
- Currency and invoice requirements
- What happens if the client rejects an invoice?
Relationship hygiene
- Can you work with other clients?
- Are you forced into employee-like rules without employee protections?
Red flags: “fake B2B” (employee expectations, contractor protections)
B2B can be healthy when it’s a real commercial relationship. It becomes risky when:
- you’re required to follow employee rules (fixed schedule, approvals for time off) but you don’t get employee protections
- the contract is vague on deliverables and termination
- payment terms are unclear or allow indefinite dispute delays
If you still want the role, you can often fix this by making the contract more “B2B-friendly”:
- clear scope (deliverables, priorities, acceptance)
- clear termination terms
- clear payment terms and late-payment handling
Buffer planning: the difference between “good B2B” and “stressful B2B”
If you go B2B, budget for:
- downtime (not every month is billable)
- administrative time (invoices, accounting, client comms)
- a cash buffer (many contractors target 2–3 months of expenses as a minimum)
The practical outcome is simple: your day/hour rate must cover not only “your work hours”, but also the months you won’t invoice.
4 common scenarios (and recommended direction)
Scenario A: early career, learning-heavy role
If you benefit from mentorship, structure, and stable income, CIM is usually better (even if net is lower).
Scenario B: senior specialist with steady pipeline
If you can replace a client within 4–8 weeks, B2B can be superior—if you price risk and keep a buffer.
Scenario C: uncertain product/company or short runway
If layoffs or reorgs are likely, B2B can be safer only if your contract has clean termination and payment terms. Otherwise CIM might provide better protection.
Scenario D: you want lifestyle flexibility (travel, fewer months)
B2B shines when you want fewer billable months per year. But that requires an hourly/day rate that covers downtime.
A simple decision rule
If you cannot afford a 2–3 month gap in income, prefer CIM (or price B2B high enough to build that buffer quickly).
If you can afford the gap and you have market demand, B2B becomes attractive—especially when you want flexibility.
Next steps
Start by sanity-checking the numbers: use the Net salary calculator (2025) and the PFA vs SRL calculator (2025) to compare take-home pay across employment vs contracting.
If you choose B2B, set a realistic rate with the Freelancer hourly rate calculator, then set up the workflow: Invoice generator, Timesheet, and the VAT calculator (2025).
FAQ
Can I “switch later”?
Yes. Many people start on CIM for stability, then move to B2B once they have a stronger network and a buffer. The key is to run the numbers and understand the operational overhead before you switch.
What if a company only offers B2B?
Treat it as a negotiation constraint. Ask for:
- clearer terms (scope, payment, termination)
- rate that reflects risk (downtime, lack of paid leave)
- paid days off baked into the rate (explicitly, not implicitly)
