Poland Umowa Zlecenie Calculator

Umowa zlecenie (contract of mandate) is a civil-law contract, distinct from both umowa o pracę (standard payroll employment under the Kodeks pracy) and B2B (sole-proprietor invoicing). It covers roughly 13% of the Polish workforce and sits in between: since 2025 it carries mandatory ZUS social insurance by default, unlike the flexible arrangement it used to be, but it still lacks the Labour Code protections (notice period, severance, paid leave) that umowa o pracę guarantees.

If you're under 26, umowa zlecenie income is fully exempt from both ZUS social-insurance contributions and PIT income tax, up to PLN 85,528 a year under the Ulga dla Młodych (Youth Relief). Below that threshold, your gross zlecenie pay equals your net pay in full, no deductions at all. Above the threshold, ZUS stays fully exempt regardless of income, but standard PIT applies to the portion of income above PLN 85,528.

Voluntary, for workers age 26 and over. Retirement (9.76%) and disability (1.5%) contributions are mandatory when zlecenie is your only title to ZUS insurance, but the 2.45% sickness contribution (chorobowe) is opt-in, the same voluntary structure B2B contractors have, and different from umowa o pracę, where sickness insurance is mandatory. Opting in unlocks sick-pay and maternity benefits at a relatively low added cost.

Yes, once the contract is subject to ZUS social insurance (i.e. for workers 26 and over, or for under-26 workers whose income exceeds the Ulga dla Młodych threshold on the excess portion), NFZ health insurance applies at 9% of income after ZUS deductions, the same rate as B2B's skala mode and umowa o pracę.

Zlecenie uses a flat 20% notional cost deduction (koszty uzyskania przychodu) applied to the ZUS-reduced income base, rather than umowa o pracę's fixed PLN 250/month allowance. Both then apply the same 12%/32% progressive PIT bands and the PLN 3,600/year tax credit. The 20% deduction generally shelters more income from tax than the fixed UoP allowance at typical zlecenie income levels, a genuine structural advantage of the contract type.

Yes, but it changes your ZUS treatment. If you already have umowa o pracę elsewhere at or above minimum wage, or hold another zlecenie contract, ZUS rules determine which contract carries the mandatory contribution base, and this can reduce or eliminate the ZUS obligation on a second concurrent zlecenie. This calculator assumes zlecenie is your sole title to ZUS insurance; if you have a concurrent contract, consult a Polish accountant (księgowa/księgowy) for your exact treatment.