{"id":5732,"date":"2025-12-10T14:11:16","date_gmt":"2025-12-10T13:11:16","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5732"},"modified":"2025-12-11T14:23:41","modified_gmt":"2025-12-11T13:23:41","slug":"umowa-o-dzielo-a-umowa-zlecenia-2026-zmiany-w-zus-i-kalkulacja-kosztow","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/","title":{"rendered":"Contract for specific work vs mandate contract 2026 \u2013 ZUS changes and cost calculation"},"content":{"rendered":"<p><\/p>\n<article>The main difference in 2026 still concerns social security contributions: a&nbsp;mandate contract (umowa zlecenia) is subject to social and health insurance, while a&nbsp;contract for specific work (umowa o&nbsp;dzie\u0142o) \u2013 if not signed with your own employer \u2013 remains exempt from ZUS, subject only to PIT. However, planned KPO reforms may soon cover all civil law contracts with contributions, equalizing their costs.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#what-is-the-difference-between-specific-work-and-mandate-contracts-regarding-zus-in-2026\" >What is the difference between specific work and mandate contracts regarding ZUS in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#when-will-the-contract-for-specific-work-be-fully-subject-to-contributions\" >When will the contract for specific work be fully subject to contributions?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#how-much-will-you-get-in-hand-cost-comparison-2026-simulation\" >How much will you get in hand? Cost comparison (2026 Simulation)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#how-does-it-look-in-practice-experience-of-progress-holding\" >How does it look in practice? Experience of Progress Holding<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#frequently-asked-questions-faq\" >Frequently asked questions (FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#do-i-have-to-pay-zus-on-a-contract-for-specific-work-if-i-have-a-full-time-job\" >Do I have to pay ZUS on a&nbsp;contract for specific work if I have a&nbsp;full-time job?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#does-a-contract-for-specific-work-count-towards-pension\" >Does a&nbsp;contract for specific work count towards pension?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#where-to-report-contracts-for-specific-work-in-2026\" >Where to report contracts for specific work in 2026?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/contract-for-specific-work-vs-mandate-contract-2026-zus-changes-and-cost-calculation\/#your-legal-and-financial-safety\" >Your legal and financial safety<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-is-the-difference-between-specific-work-and-mandate-contracts-regarding-zus-in-2026\"><\/span>What is the difference between specific work and mandate contracts regarding ZUS in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A mandate contract generates an obligation to pay retirement and disability contributions, whereas a&nbsp;contract for specific work is free from them, resulting in a&nbsp;higher net payout.<\/p>\n<p>In the case of a&nbsp;<strong>mandate contract (umowa zlecenia)<\/strong>, 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.<\/p>\n<p>The <strong>contract for specific work (umowa o&nbsp;dzie\u0142o)<\/strong> 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 &#8220;result&#8221; in the contract. If ZUS decides during an inspection that your &#8220;specific work&#8221; is actually repetitive activities (mandate), they will order payment of overdue contributions with interest.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-will-the-contract-for-specific-work-be-fully-subject-to-contributions\"><\/span>When will the contract for specific work be fully subject to contributions?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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&nbsp;30-40% increase in employment costs for specific work contracts if these regulations come into effect.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-much-will-you-get-in-hand-cost-comparison-2026-simulation\"><\/span>How much will you get in hand? Cost comparison (2026 Simulation)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>With the same gross amount, a&nbsp;contractor on a&nbsp;specific work agreement will receive a&nbsp;significantly higher transfer than a&nbsp;mandate contractor.<\/p>\n<p>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).<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin-top: 20px; margin-bottom: 20px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"10\">\n<thead>\n<tr style=\"background-color: #f2f2f2;\">\n<th style=\"text-align: left;\">Contract type<\/th>\n<th style=\"text-align: center;\">Total cost for company<\/th>\n<th style=\"text-align: center;\">Gross amount<\/th>\n<th style=\"text-align: center;\">ZUS (Insured)<\/th>\n<th style=\"text-align: center;\">Net amount (in hand)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Mandate Contract<\/strong><\/td>\n<td style=\"text-align: center;\">approx. 6024 PLN<\/td>\n<td style=\"text-align: center;\">5000 PLN<\/td>\n<td style=\"text-align: center;\">approx. 685 PLN<\/td>\n<td style=\"text-align: center;\"><strong>approx. 3700 PLN<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Specific Work Contract<\/strong><\/td>\n<td style=\"text-align: center;\">5000 PLN<\/td>\n<td style=\"text-align: center;\">5000 PLN<\/td>\n<td style=\"text-align: center;\">0 PLN<\/td>\n<td style=\"text-align: center;\"><strong>4460 PLN<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-does-it-look-in-practice-experience-of-progress-holding\"><\/span>How does it look in practice? Experience of Progress Holding<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When verifying documentation for foreigners and Polish companies, in 65% of cases we notice incorrect contract qualification, which exposes companies to penalties.<\/p>\n<p>In our daily work at Progress Holding, the most common problem is using a&nbsp;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&nbsp;client hired a&nbsp;foreigner to &#8220;perform a&nbsp;work&#8221; consisting of cleaning the office. This is a&nbsp;classic mandate. We helped correct the documents and register the foreigner with ZUS, which avoided a&nbsp;fine and problems with the employee&#8217;s legal stay.<\/p>\n<p>For non-EU foreigners, a&nbsp;mandate contract is safer because it provides health insurance, which is required when applying for residence cards. We help with such procedures comprehensively.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions-faq\"><\/span>Frequently asked questions (FAQ)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"do-i-have-to-pay-zus-on-a-contract-for-specific-work-if-i-have-a-full-time-job\"><\/span>Do I have to pay ZUS on a&nbsp;contract for specific work if I have a&nbsp;full-time job?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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&nbsp;contract for specific work with your own employer, it is subject to full contributions, just like a&nbsp;full-time job.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-a-contract-for-specific-work-count-towards-pension\"><\/span>Does a&nbsp;contract for specific work count towards pension?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. Since you do not pay pension contributions from it, the period of work on a&nbsp;specific work contract does not count towards the length of service on which the right to a&nbsp;pension and its amount depend. This is an important factor in long-term planning.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"where-to-report-contracts-for-specific-work-in-2026\"><\/span>Where to report contracts for specific work in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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 <a href=\"https:\/\/www.zus.pl\">ZUS.pl<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"your-legal-and-financial-safety\"><\/span>Your legal and financial safety<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Choosing between a&nbsp;mandate and specific work is a&nbsp;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&nbsp;risk you do not need to take.<\/p>\n<p>Do you need a&nbsp;contract audit or <a href=\"https:\/\/progressholding.pl\/en\/\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Professional accountant in Poland - Expert accounting &amp; bookkeeping services\">accounting<\/a> support? Contact us at Progress Holding. Call <strong>+48 603 232 418<\/strong> or email <strong>office@progressholding.pl<\/strong>. We will take care of your finances.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The main difference in 2026 still concerns social security contributions: a&nbsp;mandate contract (umowa zlecenia) is subject to social and health insurance, while a&nbsp;contract for specific work (umowa o&nbsp;dzie\u0142o) \u2013 if not signed with your own employer \u2013 remains exempt from ZUS, subject only to PIT. However, planned KPO reforms may soon cover all civil law [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5733,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Check ZUS differences between specific-task and mandate contracts in 2026. 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