Mandate contract (umowa zlecenia)

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A Polish mandate contract with an individual: the tasks, period and place, the contractor's independence, an hourly rate no lower than the statutory minimum — 31.40 zł gross in 2026 — confirmation of hours, monthly payment, a statement of social-insurance status, and termination. A mandate contract generally carries social-security contributions, which is what sets it apart from a contract for a specific work.

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Common questions

What is the minimum hourly pay on a Polish mandate contract in 2026?

31.40 zł gross — the minimum hourly rate from 1 January 2026, alongside a minimum monthly wage of 4806 zł. It applies to mandate and service contracts with individuals, and the parties must agree how hours are confirmed. It does not apply where, among other cases, the contractor decides the place and time of work and is paid by commission only.

Does a Polish mandate contract carry social-security contributions?

As a rule, yes: it is a basis for pension, disability and accident insurance and for health insurance, with sickness insurance voluntary. School pupils and students under 26 are not insured under it. Where the contractor also has an employment contract with another employer paying at least the minimum wage, generally only the health contribution is due on the mandate.

When can a Polish mandate contract be treated as employment?

When in practice the work is done under direction, at a place and time set by the principal and for pay — it is then employment, whatever the contract is called (art. 22 § 1 and § 1¹ of the Labour Code), and replacing an employment contract with a civil-law one is not allowed (§ 1²). The contractor can ask a court to establish the employment relationship, and a labour inspector can bring that claim too.