A contract of mandate is one of the most common forms of employment in Poland. It is a popular choice due to its flexibility, less paperwork compared to an employment contract, and the option to pay basic social security contributions to ZUS. Find out what the key rules of a civil law contract are and discover the benefits of this form of collaboration!
what is a contract of mandate?
A contract of mandate is a civil law contract governed by the Civil Code, specifically Articles 734 through 751. The contractor undertakes to perform a specific task for the principal. In practice, this can apply to almost any industry, but the most common are:
- creative professions (graphic designers, translators, designers, copywriters, photographers, and musicians),
- the service sector (fitness instructors, personal trainers, caregivers for the elderly),
- seasonal work (waiters, lifeguards, staff at hotels, travel agencies, or amusement parks)
- various forms of temporary work.
In some cases, professionals such as consultants, business coaches, and even lawyers also opt for this form of collaboration.
The latest data collected by the Central Statistical Office (GUS) show that this form of employment is very popular in Poland. According to GUS data, in the third quarter of 2025, approximately 1.502 million people in Poland were working exclusively under contract-of-mandate agreements and similar arrangements.
contract of mandate vs. employment contract
Unlike an employment contract, a contract of mandate does not require adherence to specific working hours or a specific workplace. This flexibility makes it a beneficial solution in situations where the client needs certain tasks performed without constant supervision over the contractor.
rules for concluding a contract of mandate
A contract of mandate may be concluded in any form, which means that the parties may agree on its terms both in writing and orally. The document should include information such as a description of the assignment, deadlines for completion, and compensation.
As of January 1, 2026, the minimum hourly rate is PLN 31.40 gross per hour. In practice, this means that if a client wishes to pay a contractor based on the number of hours worked, they cannot offer a lower rate.
It is also worth noting that a contract of mandate can be both paid and unpaid. If the work is performed without compensation, this should be clearly stated in the contract.
Terminating a contract of mandate is relatively simple—unlike employment contracts, there is no notice period, so termination by mutual agreement can take effect immediately (unless the contract provides otherwise).
obligations of the contractor
The contractor has a number of obligations under the contract. First and foremost, they must perform the tasks entrusted to them with due diligence. This means that they must strive to carry out the tasks in accordance with accepted standards and the client’s expectations, and in the event of failure to perform the contract or performing it improperly, they may be liable for any resulting damages.
In addition, the contractor is required to keep the client informed of the progress of the project and to provide the client with any information obtained in connection with its execution. If the contractor subcontracts any part of the project to a third party, the contractor must also inform the client of this fact.
benefits of a contract of mandate
A contract of mandate does not provide the same job and financial security as an employment contract, but it does offer many benefits to the contractor.
- Freedom of action – a contractor typically has greater freedom in organizing their work, both in terms of the time and location of task performance. They are not as strictly bound by working hours and a specific workplace as an employee hired under an employment contract.
- Flexibility – a contract of mandate makes it easy to combine work with other activities, such as studying, childcare, a full-time job, or running one’s own business.
- Higher net pay – although this is not always the case, in many instances contractors receive a higher net pay than employees hired under an employment contract. This is because contractors are entitled to higher tax-deductible expenses, which reduces their income tax liability.
- No Social Security contributions for students – students under 26 who take on work under a contract of mandate are exempt from paying Social Security contributions, so in their case, the gross amount will equal the net amount.
- Simple accounting – the formalities associated with accounting for a contract of mandate are usually less complicated than those for an employment contract.
These benefits may partially offset the lack of social security protections and perks available to full-time employees, such as paid vacation, sick leave, and protection against dismissal. In most cases, a contractor must provide their own work tools, which in practice means they will not receive a company computer or phone.
contract of mandate and retirement
One of the most frequently asked questions about a contract of mandate is whether it counts toward retirement benefits. Currently, following changes effective as of January 1, 2026, periods of employment under a contract of mandate may be counted toward the length of service. Additionally, if pension and disability insurance contributions are paid on the contract, the remuneration from the contract of mandate also affects the pension capital and the amount of the future pension. In practice, this means that a legally contributed contract of mandate can be significant for both employee entitlements and future pension benefits.
contract of mandate and insurance
Contractors are required to pay health and pension insurance premiums if the contract of mandate is their sole basis for insurance coverage. If a contractor also works under an employment contract, the obligation to pay premiums may differ.
Sickness insurance under a contract of mandate is voluntary, which means that the contractor must express a willingness to pay these contributions. Additional contributions entitle the contractor to sick leave benefits.
contract of mandate and vacation time
Unlike a full-time employee, a contractor is not entitled to paid vacation leave unless the parties to the contract specifically agree to it. It is therefore advisable to include appropriate provisions in the contract, especially if the contract is for an extended period.
If the contract does not include a provision regarding vacation, the contractor cannot count on days off. They simply notify the client of their absence or unavailability during a specific period and do not receive compensation for that time.
contract of mandate and sick leave
Contractors who do not pay sickness insurance premiums are not entitled to sick pay. In practice, this means that the client will not accept a doctor’s note, and no pay will be provided during the period of illness. A good solution to this situation is voluntary sickness insurance, which allows you to apply for benefits if you are unable to work due to illness.
Regardless of the situation, as a contractor, you must remember to inform the client of your inability to work and to provide the appropriate documents confirming your health condition. On this basis, the deadline for the contract may be extended without consequences.
contract of mandate and pregnancy
Contract workers do not have the same rights as employees hired under an employment contract, which means they are not entitled to benefits such as maternity or parental leave. However, it is worth remembering that if a contract of mandate is performed under the same terms as an employment contract, the expectant mother may demand that her employment be recognized as full-time work.
One of the biggest differences between an employment contract and a contract of mandate in the context of pregnancy is the lack of a guarantee of continued employment. An expectant mother working under a contract of mandate may be terminated, even if the contract is fixed-term and expires during her pregnancy. There is no provision that protects her from termination of the contract. If the contract of mandate was concluded for a fixed term, it is not automatically extended upon its expiration. Pregnant women are also not entitled to other privileges, such as additional breaks from work, restrictions on performing heavy work, or the right to end work early on the day of delivery.
If the contract includes provisions regarding the protection of pregnant women, then additional benefits may be available. Otherwise, contract workers should be aware that a contract of mandate will not provide them with adequate protection during pregnancy and after childbirth.
contract of mandate and employer's costs
Companies often choose to hire workers under a contract of mandate because of the lower costs. Unlike an employment contract, a contract of mandate entails fewer obligations regarding social security contributions. The employer is not required to pay sick leave contributions and can also hire students and apprentices without having to make contributions.
Thanks to these benefits, the contract of mandate becomes an attractive form of employment that allows for a flexible approach to work. Companies can thus reduce their costs, which is particularly important during difficult economic times.
contracts of mandate and foreigners
A contract of mandate is one of the most common forms of employment, including for foreign nationals working in Poland. European Union citizens may work under this type of contract without additional permits, while non-EU nationals must hold a valid residence permit and either a work permit or a declaration of entrustment of work.
It is also worth noting that foreign nationals employed under a contract of mandate are subject to the same regulations regarding the minimum hourly wage, social security contributions, and taxes as Polish citizens. This means that as of January 1, 2026, the minimum hourly rate under a contract of mandate for a foreign national is PLN 31.40 gross per hour. The client is also required to verify the legality of the foreign national’s residence and employment and to retain copies of documents confirming their eligibility to work in Poland.
FAQ – frequently asked questions
how long can you work under a contract of mandate?
There is no statutory limit on the length of time you can work under a contract of mandate. This means that, in theory, you can be employed under such a contract for many years, or even for your entire working life.
can a contract of mandate be entered into for an indefinite period?
Yes, a contract of mandate can be an indefinite-term contract. Although it is often associated with ad hoc, short-term cooperation, civil law does not specify a minimum or maximum duration for such a contract.
can the National Labor Inspectorate (PIP) intervene in matters concerning individuals employed under a contract of mandate?
A contract of mandate is a civil law contract and, as such, is governed by the Civil Code, not the Labor Code. In practice, this means that disputes regarding the performance of a contract of mandate are generally resolved by a civil court. However, the National Labor Inspectorate may conduct an inspection to verify whether the conditions of work comply with the law. If an inspector determines that the contract of mandate was concluded solely to circumvent labor law, they may challenge its nature and refer the case to court to establish the existence of an employment relationship.
what regulations currently apply to a contract of mandate?
As of January 1, 2026, the minimum hourly rate for a contract of mandate is PLN 31.40 gross per hour. Contractors are also subject to mandatory Social Insurance Institution (ZUS) contributions in situations specified by law, e.g., when the contract of mandate is the sole basis for insurance coverage. In recent years, there has also been increased scrutiny of the legality of employment and the proper settlement of civil law contracts; therefore, both clients and contractors should pay attention to current regulations regarding contributions, the minimum hourly rate, and the legality of employment.
does a foreign national working under a contract of mandate have the same rights to the minimum hourly wage as a Polish citizen?
Yes, the regulations regarding the minimum hourly wage also apply to foreign nationals employed under a contract of mandate. This means that an employer cannot pay a lower wage solely based on the employee’s citizenship.
