Last updated: 19.08.2026
Contract of Mandate in Poland: Key Rules, ZUS Contributions and Employment Risks
A contract of mandate remains one of the most commonly used and flexible forms of civil-law cooperation in Poland. According to the latest data from the Central Statistical Office (GUS), as at the end of December 2025, 1,497.7 thousand people were working exclusively under contracts of mandate and related agreements, which was 4.8% more than a year earlier. These figures include, among others, contracts of mandate, agency agreements, service contracts, activation agreements, and acts of appointment.
From a legal perspective, a contract of mandate gives the parties greater flexibility than an employment contract. However, this does not mean complete freedom. In 2026, three areas are particularly important: the minimum hourly rate, proper social security contributions, and the risk that a civil-law contract may be classified as a legal relationship equivalent to an employment relationship.
The latter is becoming especially significant in connection with the reform of the National Labour Inspectorate, which strengthens the tools for enforcing labour law.
What is a contract of mandate?
A contract of mandate is a civil-law contract governed by the Polish Civil Code. As such, it is subject to civil-law rules rather than the provisions applicable to an employment relationship.
Under Article 734 of the Civil Code, the contractor undertakes to perform a specific legal act for the principal. In practice, the rules governing contracts of mandate also apply to many service contracts.
The key feature of a contract of mandate is due diligence in performing the agreed activities, rather than achieving a predetermined result. What matters is therefore the proper performance of work or services for the principal, in accordance with the contract, the nature of the mandate, and the legitimate interests of the parties. The contractor should carry out the entrusted tasks carefully, taking into account the agreed manner of performance and the obligation to exercise due care.
As a general rule, a contract of mandate is remunerated, unless the contract or the circumstances indicate that the parties intended it to be performed free of charge. If there is no indication that the mandate is unpaid, remuneration is due for its performance under the Civil Code.
Contract of Mandate in Poland: Flexibility and Limited Legal Protection
The fact that the Civil Code, rather than the Labour Code, applies to the conclusion, performance, and termination of a contract of mandate, as well as to the resolution of any disputes connected with it, is highly significant for both parties.
For the contractor, this means the absence of certain benefits, unless the contract provides otherwise, including:
- no paid annual leave,
- no paid s leave on demand,
- no guaranteed continuity of employment
- no statutory severance pay or other benefits typical of employee rights under an employment contract.
At the same time, a contract of mandate has several features that may be advantageous for many contractors:
- the contractor is not required to perform the work at a strictly defined place or time,
- the contractor is not subject to the principal’s supervision,
- the contractor has freedom to choose how the work is performed,
unless the contract provides otherwise, it may be terminated at any time.
Prohibition on replacing an employment contract with a contract of mandate in Poland
From the principal’s perspective, it is very important to remember that a contract of mandate must not meet the criteria of an employment relationship. These criteria include, in particular:
| Fixed Place and Working Hours | The principal may not impose on the contractor, for example, an obligation to perform duties from Monday to Friday, from 8:00 a.m. to 4:00 p.m., at a specified office.
The contractor may perform the assignment at times and locations of their choosing and may change them freely. |
| Performance of Work Under Supervision | Apart from specifying the place, time, and manner of performing the assignment, the principal may not dictate how the work is to be carried out. The principal may only include in the contract instructions necessary for the proper performance of the assignment. |
| Personal Performance of Work | A contract of mandate may allow the assignment to be performed by third parties. The contractor may also entrust the performance of the assignment to another person if compelled to do so by special circumstances. In both cases, the contractor remains responsible for the manner in which the assignment is performed. |
| Right to Remuneration Under a Contract of Mandate | The inability to waive the right to remuneration or to transfer that right to a third party is another important criterion of an employment relationship. The situation is slightly different under a contract of mandate: if the contract includes such a provision, the assignment may be performed free of charge. |
If the parties’ cooperation indicates that they are in fact bound by an employment relationship, the principal – or, in substance, the employer – may be subject to a fine ranging from PLN 1,000 to PLN 30,000.
The National Labour Inspectorate (PIP) may also require the employer to convert the contract of mandate into an employment contract and to pay any outstanding benefits.
Contract of mandate vs. employment contract – key differences in Poland
| Criterion | Employment contract | Contract of mandate |
| Legal basis | Labour Code | Civil Code |
| Purpose of the contract | Performance of work on a continuous basis, under the employer’s direction | Performance of a specific activity in accordance with the terms set out in the contract of mandate |
| Employment relationship | Employment relationship exists | No employment relationship |
| Flexibility | Fixed time, hours, and place of work | No subordination: the place of performance may or may not be specified in the contract; flexible working hours |
| Remuneration | Mandatory; fixed monthly salary with possible additional payments, such as bonuses; at least the minimum wage | The mandate may be performed free of charge; remuneration may be hourly or based on completion of the assignment; in the case of hourly remuneration, at least the minimum hourly rate applies |
| Social security contributions | Mandatory social security and health insurance contributions | Mandatory health insurance contributions and certain social security contributions: pension, disability, and accident insurance; sickness insurance is voluntary |
| Liability | The employer is responsible for working conditions | The contractor is responsible for performing the activities in accordance with the contract |
| Paid leave | Right to annual leave, maternity leave, paternity leave, leave on demand, etc. | No right to paid leave, unless the contract provides otherwise |
| Protection of rights | Protection under labour law | No special employment-law protection |
| Termination | Obligation to observe the notice period; termination in accordance with the Labour Code | Termination in accordance with the rules agreed by the parties in the contract of mandate |
What Should a Contract of Mandate Include?
A contract of mandate should be drafted in written form, precisely and in line with the actual nature of the cooperation.
Provisions that are too general or merely formal may increase the risk of a dispute, especially during inspections by the Social Insurance Institution (ZUS) or the National Labour Inspectorate (PIP), or in the event of a conflict between the parties.
If a contract of mandate is drafted in a manner inconsistent with the actual course of cooperation, this may increase the risk of the contract being challenged.
In practice, the contract should include:
| Identification of the Parties | Details of the contractor and the principal. |
| Subject Matter of the Contract | – description of the service provided
– the contractor’s obligation to perform the contract with due diligence |
| Date and Place of Signing | the date and place where the contract was signed, not merely drafted. |
| Start and End Date of the Contract | the date on which the contract enters into force and the date on which its term ends. |
| Amount of Remuneration | Unless the parties agree that the mandate will be performed free of charge, the contract should specify an hourly rate or the total remuneration for the entire assignment. |
| Payment Terms | The payment date and method of payment. |
| Method of Confirming Working Hours | An indication of how working hours will be recorded under the contract of mandate. |
| Signatures of the Parties | Mandatory handwritten or electronic signatures of the principal and the contractor. |
| Optional Clauses in a Contract of Mandate | Required qualifications, transfer of copyrights, contractual penalties for improper or late performance of the contract, and the place of performance. |
Time records for a contract of mandate
The requirement to apply the minimum hourly rate means that the number of hours spent performing the assignment or providing services must be confirmed. The regulations do not prescribe a single format for time records, so the parties may agree on their own method of documenting working time.
In practice, this may take the form of a timesheet, an assignment card, an email, a report in an HR system, an attachment to an invoice, or another documentary form. It is important that the method of confirming hours makes it possible to demonstrate that the remuneration was not lower than the statutory minimum.
If the parties do not specify this procedure in the contract, the contractor should provide information on the number of hours worked before the payment due date. Documents relating to the confirmation of working time must be retained for three years from the date on which the remuneration became due.
It should be remembered that the principal is required to keep records of hours worked under a contract of mandate for three years, calculated from the date on which the remuneration became due.
Minimum Hourly Rate for Contracts of Mandate in 2026
As of 1 January 2026, the minimum hourly rate is PLN 31.40 gross. By comparison, in 2025 it was PLN 30.50 gross. The minimum wage for 2026 is PLN 4,806 gross.
The minimum hourly rate applies primarily to contracts of mandate and service contracts. Its amount is linked to the minimum wage; therefore, when the minimum wage changes, the minimum hourly rate also changes.
It does not matter whether the parties define the remuneration as an hourly rate, a monthly amount, or a lump sum. What matters is that, after converting the remuneration into the actual number of hours worked, the payment does not fall below the statutory minimum.
If the assignment is performed by several people, each of them should receive remuneration corresponding to at least the minimum hourly rate for their hours worked.
When does the minimum hourly rate not apply?
Not every civil-law contract is subject to the minimum hourly rate. Exceptions include, among others, certain contracts under which the contractor independently decides on the place and time of performance, and the remuneration is solely commission-based.
Contracts of mandate and social insurance contributions (ZUS) in Poland
In 2026, there is no rule under which every contract of mandate is always and fully subject to all ZUS contributions. The scope of contribution coverage depends on the contractor’s specific situation.
When engaging a contractor under a contract of mandate, the business owner should determine on a case-by-case basis the scope of the obligation to register the contractor with ZUS and the rules for calculating and remitting contributions.
As a general rule, a person performing work under a contract of mandate may be subject to pension, disability, accident, and health insurance. Sickness insurance remains voluntary. However, there are important exceptions, including for students up to the age of 26 and for individuals who have another basis for insurance coverage.
If the contractor performs work for their own employer, ZUS treats them as an employee for insurance purposes. In such a case, they are mandatorily covered under the contract of mandate by pension, disability, sickness, accident, and health insurance.
If the principal engages a contractor who must be reported to ZUS, the report must generally be filed within seven days of the start of the contract of mandate.
Contract of mandate and income tax
Remuneration under a contract of mandate constitutes taxable income. The principal, acting as the withholding agent, generally calculates and withholds advance income tax payments and then provides the contractor with a PIT-11 form after the end of the year.
The contractor may also submit relevant declarations affecting how advance tax payments are calculated, including the PIT-2 declaration. In tax practice, deductible costs and any contributions withheld from remuneration are also of significant importance.
Occupational Safety and Health Under a Contract of Mandate
Entering into a civil-law contract does not exempt the principal from the obligation to ensure safe and hygienic working conditions. This is particularly important when the contractor performs work at the principal’s workplace or at a location designated by the principal.
The scope of occupational safety and health obligations depends on the type of work, the conditions in which it is performed, and the level of risk. For particularly hazardous work, such as work at height, it may be appropriate to conduct occupational safety and health training, familiarise the contractor with the occupational risk assessment, or require appropriate medical examinations.
Termination of a contract of mandate in Poland
A contract of mandate may be terminated by either party. It is advisable to specify the termination rules in the contract itself, especially if the cooperation is ongoing, involves key processes, or requires the prior handover of responsibilities.
If the principal terminates a paid contract of mandate, they should settle the remuneration for the work performed to date and reimburse reasonable expenses incurred for the proper performance of the contract. If the termination occurred without valid reason, liability for damages may also arise.
Similarly, the contractor should exercise the right to terminate the contract in accordance with the principles of contractual good faith, especially where sudden termination of the cooperation could cause harm to the principal.
Risk of PIP Inspections and Contract Reclassification in Poland
In 2026, the importance of correctly distinguishing between a contract of mandate and an employment contract will increase significantly. The reform of the National Labour Inspectorate (PIP) provides, among other things, for new tools to combat sham civil-law contracts, the ability to exchange data between PIP, the Social Insurance Institution (ZUS), and the National Revenue Administration (KAS), remote inspections, and an increase in the maximum fine in administrative penalty proceedings.
The most important aspect of the reform concerns the ability to issue decisions regarding improperly concluded contracts – for example, those that are formally contracts of mandate but in practice correspond to employment contracts. The Ministry notes, however, that this will not be an automatic decision by a single inspector, but rather a multi-stage procedure with the right to appeal to a labour court.
From the principal’s perspective, this means the need to regularly verify whether the manner in which civil-law contracts are performed corresponds to their terms. The name of the contract alone is not sufficient if daily practice indicates an employer-employee relationship.
Does a Contract of Mandate Count Toward Retirement Benefits and Length of Service?
A contract of mandate may affect future retirement benefits if pension contributions are deducted from the remuneration. However, this does not apply in every situation – the contractor may not be subject to mandatory social insurance if they have another basis for insurance coverage, such as a full-time employment contract. As a general rule, students under the age of 26 are not covered by social insurance under a contract of mandate.
Starting in 2026, periods of work performed under contracts of mandate may be counted toward length of service, including for previous years. This does not mean that a contract of mandate becomes an employment contract, but work performed under it may be relevant when determining certain employee entitlements, for example upon subsequent employment under an employment contract.
Contracts of mandate and health insurance
A contractor who is subject to insurance coverage under a contract of mandate is, as a general rule, also covered by health insurance. However, this should be distinguished from sickness insurance. Health insurance entitles the contractor to healthcare benefits, whereas sickness insurance is relevant to the right to cash benefits in the event of illness.
Under a contract of mandate, sickness insurance is voluntary. Therefore, being covered by health insurance does not automatically entitle the contractor to paid sick leave.
Contracts of mandate and pregnancy
A pregnant contractor does not benefit from the same employment protections as employees covered by the Polish Labour Code. This means she is not entitled to statutory protection against termination of the contract or to employee leave, such as maternity, parental, or childcare leave.
However, she may be entitled to maternity benefit if she is covered by sickness insurance. The Social Insurance Institution (ZUS) states that maternity benefit is payable regardless of the duration of such insurance, provided it is in effect at the required time.
Contract of mandate and sick leave (L4)
A contractor may submit a sick leave certificate, but the right to sickness benefit depends on whether the contractor is covered by voluntary sickness insurance. If the contractor has not been registered for this insurance, the sick leave certificate alone will not serve as a basis for the payment of sickness benefit.
Under voluntary sickness insurance, entitlement to benefits generally arises after 90 days of uninterrupted coverage.
Summary
A contract of mandate remains one of the popular forms of civil-law cooperation in Poland, particularly where the parties need a flexible arrangement for temporary work, seasonal work, or the performance of a specific service for the ordering party. Its practical advantages include greater organisational flexibility, the possibility to tailor the scope of cooperation to the parties’ actual needs, and more adaptable termination rules than those typically applicable to employment relationships. To reduce legal uncertainty, the parties should clearly define the contract duration, scope of duties, contractor’s remuneration, and rules of cooperation, preferably in a written contract.
At the same time, a contract of mandate should not be treated as a substitute for an employment contract in Poland. It does not automatically provide the same level of employee protection, including statutory annual leave, protection against dismissal, overtime pay, severance pay, sick pay under employment-law rules, or other benefits reserved for employees under the Labour Code. However, it must still comply with the applicable law, including rules on minimum remuneration, ZUS contributions, tax treatment, and relevant insurance titles.
For this reason, a well-drafted contract of mandate should reflect the actual cooperation model, not merely the formal title of the agreement. If you need support in structuring or reviewing a contract of mandate in Poland, our legal team can help ensure that the agreement is compliant, practical, and properly aligned with the way the cooperation is performed.
