Renting a Station in a Nail Salon - Contract, VAT and Legal Risks (2026)

You rent a station to another nail technician in your salon. Sounds simple. But without a written contract and the right legal structure, you risk being accused of bogus self-employment, being held liable for her treatment mistakes, and running into serious problems with the Sanitary Inspectorate (Sanepid). This article explains which collaboration models work in nail salons, what a station rental agreement must include, and where the biggest tax and legal traps are.

Three Collaboration Models in a Nail Salon

Before you write a contract, you need to know which model you are choosing. Each one has different legal and tax consequences.

Model 1: Station rental (sub-lease)

You rent out a physical space: a station, chair, access to equipment, for a fixed monthly or daily rate. The technician runs her own business, has her own clients, and uses her own materials. You receive a steady rental income regardless of how much she earns. This is the simplest and safest model from an employment law perspective.

Model 2: Revenue share

The technician pays you a percentage of her revenue instead of a fixed rate. This feels attractive because it reduces her risk in slower months. The problem: the Tax Office (US) and Social Insurance Institution (ZUS) can reclassify this arrangement as employment, especially if the technician works exclusively for you and has no other clients. The risk of reclassification increases with every characteristic that resembles an employment relationship.

Model 3: B2B contract

The technician provides services to your salon's clients as an independent contractor, and you pay her for those services as a business. This is a completely different relationship: she is your contractor, not your sub-tenant. It has different risks and different documentation requirements.

What a Station Rental Agreement Must Include

If you choose the sub-lease model, the contract is everything. Without it you have no legal protection against the technician, against Sanepid, or against ZUS.

Mandatory contract elements

• Subject matter: precise description of the space: station number, surface area in square metres, included equipment (UV/LED lamp, client chair, nail drill, storage cabinet). The description must be specific enough to make clear exactly what is and is not included in the rental.
• Rent: a fixed monthly amount or a daily rate per working day. Separately: how utilities are handled (included in the rate as a flat fee, or calculated proportionally to days worked).
• Duration and termination: open-ended with one month's notice, or fixed term. Clearly describe what happens at the end of the contract (for example, whether the technician removes her materials).
• Tenant's obligations: her own BDO registration, her own professional liability insurance, her own sanitary documentation (or the rules for using shared documentation), her own client record cards with GDPR clauses.
• Landlord's obligations: providing a clean and technically functioning space, access to an autoclave (where applicable), access to restrooms and back-of-house areas, maintaining basic sanitary conditions in the premises.
• Independence clause: an explicit statement that the sub-tenant runs her own business, independently decides on her working hours, pricing and clients. This is the key element protecting you from a bogus self-employment accusation.
• Non-compete clause (optional): if you want to restrict the technician's activity after the collaboration ends, put it in the contract together with any applicable compensation.

Tax Issues in Station Rental

This is where salon owners make the most mistakes. The tax treatment depends on how your own business is registered.

You as the landlord

Rental income can be taxed in two ways, depending on your business structure:

• If you run a registered business: rental income is added to your business revenue and taxed under your existing tax regime (progressive scale or flat 19% tax).
• If the rental is separate from your business: you may be able to use the flat-rate tax of 8.5% on rental income up to 100,000 PLN per year. Check with your accountant which option is more advantageous in your situation.

The technician as sub-tenant

The sub-tenant runs her own business and handles her own taxes. She pays you rent as a business cost. You can issue her an invoice for the station rental. She can issue you an invoice for services if she provides them to your business (for example, in a B2B model).

VAT

If you are a registered VAT payer, station rental is subject to 23% VAT. The sub-tenant pays you rent inclusive of VAT. If you use the VAT exemption (turnover below 200,000 PLN), no VAT is charged. Clarify your VAT status with your accountant before signing the agreement.

Bogus Self-Employment Risk - When ZUS Will Challenge the Arrangement

Bogus self-employment (fikcyjne samozatrudnienie) occurs when the technician formally has "her own business" but the relationship has all the characteristics of employment. ZUS and PIP look for specific signals:

• She works exclusively for you and has no other clients or contractors.
• She works the hours you set.
• She uses only your tools and materials.
• She serves your clients, not her own.
• She bears no economic risk (receives the same income regardless of turnover).

If your arrangement has several of these features simultaneously, ZUS may reclassify it as employment. The consequences: backdated ZUS contributions for several years, with interest. The amounts can be very substantial.

How to protect yourself: make sure the technician has genuine independence. She should set her own prices, have her own clients (even if few), use her own materials at least in part, and manage her own schedule. Put all of this in the contract.

Station Rental and Sanepid - Who Is Responsible for What

This is one of the most frequently overlooked issues. The premises have a single entry in the Sanepid register, but several people work there. Who is responsible for the sanitary documentation?

Option 1: Shared documentation

The salon (you) is responsible for all sanitary documentation and procedures. The technician operates within your system. This is simpler administratively but means you are responsible for her conduct. If she does not follow sterilisation procedures and Sanepid detects this, you receive the enforcement decision.

Option 2: Separate documentation

The technician has her own entry in the regulated activity register (where applicable) or is listed in the salon's register as a person providing services. She maintains her own sanitary documentation. The rental contract must clearly describe who keeps which records, who is responsible for client record cards, tool sterilisation, and waste management.

Practical advice: talk to your local Sanepid office before signing any sub-lease agreement. Requirements can vary between regions and depend on individual inspectors' interpretation.

FAQ

Can I rent out a station to someone without their own registered business?

No. The sub-tenant must run a registered business. If the technician has no registered company and pays you rent, the arrangement can be classified as employment or illegal work. Always verify that the sub-tenant has an active business registration before signing.

Who is liable when the sub-tenant makes a mistake during a treatment?

In principle: the sub-tenant is liable for her own professional mistakes. If she has professional liability insurance, the insurer covers the damages. You may face joint liability if the client did not know she was dealing with a separate business entity, for example because there was no clear disclosure. This is why informing clients that technician X operates as a separate business is important.

Does the sub-tenant need her own liability insurance?

There is no statutory obligation to hold professional liability insurance for nail technicians, but in practice: yes. Include this requirement in the rental contract as a condition. Without insurance the sub-tenant is liable from her personal assets, and you may have difficulty recovering damages claimed by a client.

How do you handle utilities: electricity, water?

Two options: a flat utility fee included in the rent (simpler, but you risk underestimating consumption with heavy nail drill or autoclave use), or proportional billing based on days worked. Write the chosen method into the contract and stick to it. Utility disputes are one of the most common sources of conflict between salon owners and sub-tenants.