What is the difference between specific work and mandate contracts regarding ZUS in 2026?
A mandate contract generates an obligation to pay retirement and disability contributions, whereas a contract for specific work is free from them, resulting in a higher net payout.
In the case of a mandate contract (umowa zlecenia), the principal must pay ZUS contributions (retirement, disability, accident) and health insurance. The exception applies to students under 26, for whom the gross amount equals the net amount. This is the most popular form of employment we handle within our payroll services at Progress Holding.
The contract for specific work (umowa o dzieło) is currently the cheapest form of cooperation for both parties. You do not pay social or health contributions on it. You only deduct the advance income tax payment. However, it is crucial to correctly define the “result” in the contract. If ZUS decides during an inspection that your “specific work” is actually repetitive activities (mandate), they will order payment of overdue contributions with interest.
When will the contract for specific work be fully subject to contributions?
The Polish government, implementing the so-called Milestones of the National Recovery Plan (KPO), plans to cover all civil law contracts with mandatory social insurance. These changes are being processed and may enter into force during 2026. Be prepared for a 30-40% increase in employment costs for specific work contracts if these regulations come into effect.
How much will you get in hand? Cost comparison (2026 Simulation)
With the same gross amount, a contractor on a specific work agreement will receive a significantly higher transfer than a mandate contractor.
The table below shows calculations for the amount of 5000 PLN gross (assumption: no student status, standard tax deductible costs of 20% for specific work).
| Contract type | Total cost for company | Gross amount | ZUS (Insured) | Net amount (in hand) |
|---|---|---|---|---|
| Mandate Contract | approx. 6024 PLN | 5000 PLN | approx. 685 PLN | approx. 3700 PLN |
| Specific Work Contract | 5000 PLN | 5000 PLN | 0 PLN | 4460 PLN |
The difference is over 700 PLN in favor of the contract for specific work. If the contractor uses 50% tax deductible costs (transfer of copyright), the net profit is even higher. Remember that exact calculations depend on your individual tax situation.
How does it look in practice? Experience of Progress Holding
When verifying documentation for foreigners and Polish companies, in 65% of cases we notice incorrect contract qualification, which exposes companies to penalties.
In our daily work at Progress Holding, the most common problem is using a contract for specific work for simple physical or administrative tasks. Entrepreneurs want to save on ZUS, but they do not know that the National Labour Inspectorate (PIP) easily challenges such contracts. Example from last month: a client hired a foreigner to “perform a work” consisting of cleaning the office. This is a classic mandate. We helped correct the documents and register the foreigner with ZUS, which avoided a fine and problems with the employee’s legal stay.
For non-EU foreigners, a mandate contract is safer because it provides health insurance, which is required when applying for residence cards. We help with such procedures comprehensively.
Frequently asked questions (FAQ)
Do I have to pay ZUS on a contract for specific work if I have a full-time job?
No, if you sign the contract for specific work with an entity other than your employer. Then you only pay income tax. If you sign a contract for specific work with your own employer, it is subject to full contributions, just like a full-time job.
Does a contract for specific work count towards pension?
No. Since you do not pay pension contributions from it, the period of work on a specific work contract does not count towards the length of service on which the right to a pension and its amount depend. This is an important factor in long-term planning.
Where to report contracts for specific work in 2026?
You must report every contract for specific work to ZUS on the RUD form within 7 days of its conclusion. This register is used by ZUS to analyze and select companies for inspection. You can find more information on ZUS.pl.
Your legal and financial safety
Choosing between a mandate and specific work is a decision not only about costs but about the legal safety of your company. Incorrect contract qualification in 2026, in the face of stricter controls and the RUD register, is a risk you do not need to take.
Do you need a contract audit or accounting support? Contact us at Progress Holding. Call +48 603 232 418 or email office@progressholding.pl. We will take care of your finances.
