What Is C2C (Corp-to-Corp) Hiring?
C2C, or corp-to-corp, hiring is an engagement model where a company pays a contractor's own registered business — not the individual — for their services. The contractor remains self-employed and handles their own taxes and benefits, while the hiring company avoids employer-of-record obligations.
How It Works
In a C2C arrangement, three parties are involved: the hiring company, the contractor's registered business entity, and the individual developer who does the work. The hiring company signs a services contract with the contractor's company — not with the individual — and pays that company by invoice, typically with applicable taxes added.
For example, a US company needing a senior backend developer for six months might contract with the developer's own LLC rather than hiring them as a W2 employee or 1099 individual. The LLC invoices the company for the work; the developer handles their own tax filings, insurance, and benefits through that entity.
Why It Matters When Hiring Developers
C2C shifts employment-style obligations off the hiring company's books, which is why it's the default model for many senior contract and bench placements. Knowing whether a candidate is available C2C, 1099, or W2 changes who handles compliance, how fast an engagement can start, and what it costs you beyond the headline rate.
CompanyBench manages the engagement model for you. See how staff augmentation works
Ready to hire? Browse hire-talent options
Related Terms
Frequently Asked Questions
No. A 1099 contractor is paid as an individual and handles their own taxes personally. A C2C contractor is paid through their own registered company, which handles invoicing and taxes at the business level.
The contractor's company is responsible for its own tax filings. The hiring company pays the invoiced amount without withholding payroll taxes, since it is a business-to-business transaction, not an employment relationship.
C2C avoids employer-of-record obligations like payroll taxes, benefits, and statutory employment liabilities, while giving the hiring company a cleaner, more easily terminated commercial contract.