[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-what-is-umowa-zlecenie-mandate-contract":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"what-is-umowa-zlecenie-mandate-contract","Umowa zlecenie in 2026 — rules, ZUS contributions, hourly rate","Mandate contract (umowa zlecenie) in 2026: minimum hourly rate, mandatory ZUS contributions, overlap of titles, student limit and differences from employment.","\u003Cp>A mandate contract (umowa zlecenie) is a civil-law contract regulated by the Civil Code (Articles 734–751), under which the mandate contractor undertakes to perform a specified action for the mandator. Unlike an employment contract, it is not governed by the Labour Code — the mandate contractor is not entitled to paid annual leave, statutory overtime or protection against termination. Unlike a \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-umowa-o-dzielo-contract-for-specific-work\">specific-task contract\u003C\u002Fa>, it is a contract of due diligence (not of result) and is subject to ZUS contributions. Below we discuss the rules of settling a mandate contract in 2026: minimum hourly rate, contributions, overlap of titles, students and termination.\u003C\u002Fp>\u003Ch2>Minimum hourly rate in 2026\u003C\u002Fh2>\u003Cp>The minimum hourly rate for mandate contracts and service contracts (Article 750 of the Civil Code) has applied since 2017 and is revalued every year together with the minimum wage. In 2026 the minimum wage is \u003Cstrong>PLN 4,806\u003C\u002Fstrong>, and the minimum hourly rate is \u003Cstrong>PLN 31.40\u003C\u002Fstrong>.\u003C\u002Fp>\u003Cp>Exempt from the hourly-rate rule are, among others, contracts in which the mandate contractor chooses the place and time of work independently and is paid on commission, and some contracts for continuous care (e.g. caring for a child in the family). For other mandate contracts the mandator is obliged to:\u003C\u002Fp>\u003Cul>\u003Cli>pay remuneration in a way that ensures at least the minimum rate;\u003C\u002Fli>\u003Cli>keep records of the hours spent on the mandate — in the contract or in a separate annex;\u003C\u002Fli>\u003Cli>pay remuneration at least once a month if the contract lasts longer than a month.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Underpayment is punishable by a fine between PLN 1,000 and PLN 30,000, imposed by the National Labour Inspectorate.\u003C\u002Fp>\u003Ch2>ZUS contributions on a mandate contract\u003C\u002Fh2>\u003Cp>A mandate contract is as a rule a title to compulsory insurance:\u003C\u002Fp>\u003Cul>\u003Cli>pension and disability — compulsory;\u003C\u002Fli>\u003Cli>accident — compulsory where work is performed at the mandator's premises or a place indicated by the mandator;\u003C\u002Fli>\u003Cli>health — compulsory;\u003C\u002Fli>\u003Cli>sickness — voluntary (the mandate contractor can join and then becomes entitled to the sickness allowance after 90 days of insurance).\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The mandator registers the mandate contractor with ZUS on form \u003Cstrong>ZUS ZUA\u003C\u002Fstrong> (social and health insurance) or \u003Cstrong>ZUS ZZA\u003C\u002Fstrong> (health only, in the case of overlap of titles), within \u003Cstrong>7 days\u003C\u002Fstrong> of starting the mandate. The contributions are deducted from the gross remuneration and paid together with the PIT advance by the 20th day of the following month.\u003C\u002Fp>\u003Ch2>Overlap of titles — when ZUS only on the first contract\u003C\u002Fh2>\u003Cp>If the mandate contractor has several titles to social insurance (several mandates, mandate + employment, mandate + business), the so-called overlap-of-titles rules apply. The key rules in 2026 are:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>Mandate plus employment\u003C\u002Fstrong>. If the mandate contractor also works under an employment contract with another employer and earns at least the minimum wage there, only the health contribution is paid on the mandate. If the employment wage is below the minimum — ZUS is due on both titles.\u003C\u002Fli>\u003Cli>\u003Cstrong>Several mandates\u003C\u002Fstrong>. Compulsory contributions are paid on the contract (or contracts) that first in the month give a combined base equal at least to the minimum wage. Subsequent mandates are then covered only by the health contribution — unless the mandate contractor applies for voluntary social-insurance coverage on all titles.\u003C\u002Fli>\u003Cli>\u003Cstrong>Mandate plus business (JDG)\u003C\u002Fstrong>. The rules depend on whether the mandator is the contractor's own or former employer and on whether the entrepreneur uses start-up relief, preferential ZUS or full ZUS. Each case is best consulted individually.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The minimum-base rule applies only to social contributions. The health contribution is always deducted from every mandate contract regardless of overlap — it has no minimum base.\u003C\u002Fp>\u003Ch2>Mandate contract with a pupil or student up to 26\u003C\u002Fh2>\u003Cp>A pupil of a post-primary school or a student up to the age of \u003Cstrong>26\u003C\u002Fstrong> is exempt from compulsory social and health insurance on a mandate contract. The mandator does not register such a person with ZUS, does not deduct contributions and pays out the entire gross amount reduced only by the PIT advance (or without an advance at all, if the student uses the PIT relief for young people up to 26, within the annual limit of PLN 85,528).\u003C\u002Fp>\u003Cp>The exemption ends on the day the person turns 26 or loses student status. The mandator then has 7 days to register the mandate contractor with ZUS.\u003C\u002Fp>\u003Ch2>Tax settlement — PIT, 12% advance, PIT-11\u003C\u002Fh2>\u003Cp>Income from a mandate contract is taxed under PIT on general rules, with a 12% advance (after exceeding the PLN 120,000 annual income threshold — 32%). Tax-deductible costs are as standard \u003Cstrong>20%\u003C\u002Fstrong>, unless the mandate involves the transfer of copyright to a work — in which case \u003Cstrong>50%\u003C\u002Fstrong> costs apply (up to the annual limit of PLN 85,528).\u003C\u002Fp>\u003Cp>At the end of the year the mandator issues the mandate contractor a \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-pit-11-pit-tax\">PIT-11\u003C\u002Fa> information by the end of January (to the contractor — by the end of February). The mandate contractor settles the income in a PIT-37 return.\u003C\u002Fp>\u003Cp>If monthly remuneration from a single mandate contract does not exceed \u003Cstrong>PLN 200 gross\u003C\u002Fstrong>, the mandator withholds a 12% flat tax without deducting costs or contributions, and the payment does not appear on PIT-11 — this is the so-called \"small contract\".\u003C\u002Fp>\u003Ch2>What rights the mandate contractor has\u003C\u002Fh2>\u003Cp>The mandate contractor's rights flow directly from the Civil Code and the content of the contract, not from the Labour Code. In particular:\u003C\u002Fp>\u003Cul>\u003Cli>no right to paid annual leave;\u003C\u002Fli>\u003Cli>no protection against termination — either party may terminate the contract at any time if the contract does not provide otherwise (Article 746 of the Civil Code);\u003C\u002Fli>\u003Cli>remuneration should be paid for the action performed, even when the mandate was interrupted through no fault of the contractor — in proportion to the work done;\u003C\u002Fli>\u003Cli>right to a sickness allowance after joining voluntary sickness insurance and paying contributions for 90 days;\u003C\u002Fli>\u003Cli>safe and hygienic working conditions — an obligation under Article 304 of the Labour Code applying to anyone who performs work for an employer.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>If a contract called a \"mandate\" has the features of an employment relationship (subordinated work in a set place and time, under current management, remunerated, performed personally), PIP may order its reclassification as an employment contract and enforce overdue employee entitlements. The practical differences from employment are described in the article on the \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-umowa-o-prace-employment-contract\">employment contract\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>Terminating a mandate contract\u003C\u002Fh2>\u003Cp>The general rule under Article 746 of the Civil Code: either party may terminate the mandate at any time. The contract may, however, limit this right (e.g. introduce one month's notice), but cannot exclude it as regards termination for important reasons. The parties agree the form of termination in the contract — written form is recommended to avoid disputes over the effective date.\u003C\u002Fp>\u003Ch2>Example settlement of a mandate contract in 2026\u003C\u002Fh2>\u003Cp>Mr Jan, a mandate contractor who is not a student and has no other insurance titles, receives PLN 5,000 gross in April 2026. The settlement is as follows:\u003C\u002Fp>\u003Cul>\u003Cli>Social contributions financed by the mandate contractor (pension 9.76%, disability 1.5%, voluntary sickness 2.45% — upon joining): approximately 13.71% × PLN 5,000 = PLN 685.50 in total.\u003C\u002Fli>\u003Cli>Health contribution base: PLN 5,000 − PLN 685.50 = PLN 4,314.50.\u003C\u002Fli>\u003Cli>Health contribution at 9%: PLN 388.31.\u003C\u002Fli>\u003Cli>Tax-deductible costs 20% × (PLN 5,000 − PLN 685.50) = PLN 862.90.\u003C\u002Fli>\u003Cli>Tax base: PLN 4,314.50 − PLN 862.90 = PLN 3,451.60 (rounded).\u003C\u002Fli>\u003Cli>PIT advance at 12%: PLN 414.19.\u003C\u002Fli>\u003Cli>Net: PLN 5,000 − PLN 685.50 − PLN 388.31 − PLN 414.19 ≈ PLN 3,512.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Values may differ depending on whether the mandate contractor joined voluntary sickness insurance and whether the tax-reducing amount applies (after filing PIT-2 with the remitter).\u003C\u002Fp>\u003Ch2>Checklist for the mandator\u003C\u002Fh2>\u003Col>\u003Cli>Have you set the subject of the mandate and remuneration in line with the minimum hourly rate?\u003C\u002Fli>\u003Cli>Have you registered the mandate contractor with ZUS within 7 days (ZUA or ZZA)?\u003C\u002Fli>\u003Cli>Are you keeping a record of hours spent on the mandate?\u003C\u002Fli>\u003Cli>Have you addressed termination and liability in the contract?\u003C\u002Fli>\u003Cli>Will you issue PIT-11 by the deadline of 31 January after the end of the year?\u003C\u002Fli>\u003C\u002Fol>\u003Ch2>How Good Balance helps\u003C\u002Fh2>\u003Cp>The Good Balance team drafts and reviews mandate contracts and provides full HR and payroll services for mandators. Within our \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fagreement-drafting\">contract-drafting services\u003C\u002Fa> we match the form of cooperation to the actual nature of the work — whether a mandate, specific-task, B2B or employment contract. We also offer \u003Ca href=\"\u002Fen\u002Fservices\u002Fhr\u002Fadvicing\">HR advisory\u003C\u002Fa> and support with overlaps of titles, contribution calculation and ZUS notifications.\u003C\u002Fp>","2026-10-09"]