Employment contract or zlecenie in 2026

What decides the type of contract

An employment contract (umowa o pracę) is governed by the Labour Code. The employee does a specified type of work under the employer’s direction, at a place and time set by the employer, and the employer pays a wage (Art. 22 § 1 of the Labour Code).

A contract of mandate (umowa zlecenia) is governed by the Civil Code (Art. 734 and 750 of the Civil Code). The contractor (zleceniobiorca) is not an employee, so rights under the Labour Code, including holiday and the notice period, do not apply.

The name of the contract does not decide the matter. Work under the conditions of Art. 22 § 1 is an employment relationship whatever the contract is called (Art. 22 § 1¹), and replacing such a contract with a contract of mandate is not allowed (Art. 22 § 1²).

Comparison table

Item	Employment contract	Contract of mandate
Paid holiday	20 days a year, 26 days after 10 years of service	not granted
Sickness	mandatory insurance, benefit after 30 days	voluntary insurance, benefit after 90 days
Termination	2 weeks, 1 month or 3 months	at any time
Minimum in 2026	PLN 4806 gross a month for full time	PLN 31.40 gross per hour
Pension and disability contributions	yes	yes, except pupils and students under 26
Health contribution	9 percent	9 percent, except pupils and students under 26

Holiday and sickness

An employee is entitled to paid annual holiday (Art. 152 § 1 of the Labour Code). It is 20 days with less than 10 years of service and 26 days with at least 10 years (Art. 154 § 1).

Since 1 May 2026, private employers also count time worked under a contract of mandate towards the length of employment (Art. 302¹ § 2 of the Labour Code). It is confirmed by a certificate from ZUS (Art. 302¹ § 12).

Under an employment contract, sickness insurance is mandatory (Art. 11(1) of the Social Insurance System Act). The right to benefit starts after 30 days of continuous insurance (Art. 4(1)(1) of the Act on cash benefits from social insurance in case of sickness and maternity, the Sickness Benefits Act). Earlier periods of sickness insurance count if the gap between them was no longer than 30 days (Art. 4(2)).

For the first 33 days of sickness in a year, the employer pays 80 percent of pay, or for 14 days after the age of 50 (Art. 92 § 1 of the Labour Code). After that, sickness benefit is paid, also 80 percent (Art. 11(1) of the Sickness Benefits Act).

Under a contract of mandate, sickness insurance is voluntary, at the contractor’s request (Art. 11(2) of the Social Insurance System Act). The contractor pays the 2.45 percent contribution alone (Art. 16(2) and Art. 22(1)(3)). Benefit is due after 90 days of continuous insurance (Art. 4(1)(2) of the Sickness Benefits Act).

Termination

The notice period for an employment contract depends on length of service with the employer: 2 weeks with less than 6 months, 1 month after 6 months and 3 months after 3 years (Art. 36 § 1 of the Labour Code). Since 1 May 2026, a private employer also counts earlier work under a contract of mandate towards this service, but only work done for the same employer (Art. 302¹ § 8 of the Labour Code).

As a rule, either party may terminate a contract of mandate at any time (Art. 746 § 1 and 2 of the Civil Code), so check what your contract says about termination. A client who terminates pays for the work already done. Whoever terminates a paid contract without good reason is liable for damage. The right to terminate for good reasons cannot be waived in advance (Art. 746 § 3).

Minimum pay in 2026 and 2027

A full-time employee cannot receive less than the minimum wage (Art. 6(1) of the Minimum Wage Act). In 2026 it is PLN 4806 gross a month (§ 1 of the Council of Ministers regulation of 11 September 2025).

Under a contract of mandate, every hour of work must be paid at least at the minimum hourly rate (Art. 8a(1)). In 2026 it is PLN 31.40 gross (§ 2 of the same regulation), and 168 hours a month at this rate come to PLN 5275.20. The rate does not apply when the contractor decides where and when to work and is paid by commission only (Art. 8d(1)(1)). If the contract lasts longer than a month, pay is made at least once a month (Art. 8a(6)).

From 1 January 2027, the minimum wage will be PLN 4950 and the minimum hourly rate PLN 32.30 (Council of Ministers regulation of 14 September 2026).

ZUS contributions, health contribution and PIT

As a rule, both contracts carry pension and disability contributions (Art. 6(1)(1) and (4) of the Social Insurance System Act). The exception is a combination of insurance titles: if you have an employment contract with another employer paying at least the minimum wage, these contributions on the contract of mandate are voluntary (Art. 9(1) and (1a)). Your pay covers 9.76 percent of the base for pension and 1.5 percent for disability, and the company pays the rest (Art. 16(1) and (1b), Art. 22(1)).

The health contribution is 9 percent of the base under both contracts (Art. 66(1)(1)(a) and (e) and Art. 79(1) of the Act on publicly funded health care services).

PIT is calculated on the same scale for both contracts: 12 percent on income up to PLN 120 000 a year (Art. 27(1) of the PIT Act). Deductible costs under an employment contract are PLN 250 a month, or PLN 300 if you live outside the town where the workplace is and receive no separation allowance (Art. 22(2)(1) and (3)). Under a contract of mandate they are 20 percent of income reduced by social contributions (Art. 22(9)(4)).

Up to the age of 26, income from an employment contract and a contract of mandate is exempt from PIT up to PLN 85 528 a year (Art. 21(1)(148) of the PIT Act). A pupil or student under 26 on a contract of mandate is, as a rule, also not covered by pension and disability insurance (Art. 6(4) of the Social Insurance System Act), so pays neither ZUS nor health contributions. The exception: a contract of mandate with your own employer, or work for that employer under one, is treated as employment, and contributions are due (Art. 8(2a)). On an employment contract, a student pays contributions like any other employee.

How to check which contract you are offered

An employment contract states its type: probationary, fixed-term or open-ended (Art. 25 § 1 of the Labour Code). The employer confirms it in writing before you start work (Art. 29 § 2).

A contract of mandate sets out how you confirm the number of hours worked (Art. 8b(1) of the Minimum Wage Act). If there is no such clause, you report your hours in writing, by email or by message before payday (Art. 8b(2)). Keep a record of your hours for yourself as well.

If on a contract of mandate you work under direction, at a place and hours set by the company, you can report this to the National Labour Inspectorate (PIP). Since 8 July 2026, an inspector can order the company to sign an employment contract. If it does not, the district labour inspector can confirm the employment relationship by a decision that takes effect from the day it is issued; an earlier period is decided by a court (Art. 11(1)(7a) and (2), Art. 33a(3) and (6) and Art. 34(2j) of the National Labour Inspectorate Act).

For a contract of mandate used where an employment contract is due, the employer faces a fine of PLN 2000 to PLN 60 000 (Art. 281 § 1(1) of the Labour Code). A company that, within 12 months of 8 July 2026, replaces a civil-law contract signed before that date with an employment contract on its own is not liable for this offence (Art. 16 of the Act of 11 March 2026). The exemption covers only this fine.

Contracts at a temporary work agency

A temporary work agency employs temporary workers under a fixed-term employment contract (Art. 7(1) of the Act on the employment of temporary workers). It may also send a person on a civil-law contract, for example a contract of mandate, to temporary work (Art. 7(2)). A temporary worker gets 2 days of holiday for each month of work (Art. 17(1)). More in our article on the rules of temporary work.

For a temporary residence and work permit, the monthly pay stated in the application cannot be lower than the minimum wage, whatever the type of contract and working hours (Art. 114(1)(5) of the Act on Foreigners). At PLN 31.40 an hour, this takes at least 154 hours a month. We help with the application, see our service residence card.

In our job offers we state the type of contract and the gross hourly rate for each position. The calculator on the same page works out take-home pay for both contracts.

Questions

Do I get paid holiday on a contract of mandate?

No. The Labour Code gives paid holiday to employees (Art. 152 § 1), and a contractor is not an employee. On a contract of mandate you are paid for the hours worked.

When will I get sickness benefit on a contract of mandate?

After 90 days of continuous voluntary sickness insurance (Art. 4(1)(2) of the Sickness Benefits Act). You join the insurance on request and pay the 2.45 percent contribution out of your own pay.

What is the least I can earn in 2026?

PLN 4806 gross a month on a full-time employment contract and PLN 31.40 gross per hour on a contract of mandate. From 1 January 2027 it will be PLN 4950 and PLN 32.30.

I have a contract of mandate but work like an employee. What then?

The working conditions decide, not the name of the contract (Art. 22 § 1¹ of the Labour Code). Since 8 July 2026, the district labour inspector can confirm the employment relationship by decision if the company does not follow the inspector’s order. The decision takes effect from the day it is issued, and an earlier period is decided by a court (Art. 11(1)(7a) and Art. 34(2j) of the National Labour Inspectorate Act).

Sources

Legal status as of 24.09.2026. The text was prepared by WNR Group sp. z o.o. on the basis of the provisions listed below.

Employment contract or contract of mandate: what each gives you in 2026