Przejdź do treści
Liczbnik
Current for 2026Methodology →

Civil Contract (Umowa Zlecenia) Calculator

This calculator computes the net salary for a civil contract (umowa zlecenia) in Poland. Enter the gross amount, indicate if you are a student or if this is your only income source, and the calculator will show ZUS contributions, PIT advance, and take-home pay.

Na tej stronie

How we calculate civil contract pay

ZUS base = gross pay. Contributions: pension 9.76%, disability 1.5%, sickness 2.45% (voluntary). Health insurance base = gross - ZUS. Health: 9%. Income deduction (20% or 50%) applied after ZUS. PIT base = gross - ZUS - deduction. PIT advance 12%. Net = gross - ZUS - health - PIT.

Example civil contract calculation

Non-student contractor, sole income source, PLN 3,000 gross, 20% income deduction. ZUS contributions (pension+disability+sickness): ~PLN 411.60. Health insurance: ~PLN 230.56. 20% income deduction: ~PLN 517.68. PIT advance 12%: ~PLN 152. Net pay: approx. PLN 2,205.

Frequently asked questions about umowa zlecenia

What is umowa zlecenia?

Umowa zlecenia is a civil-law contract (not employment contract) governed by the Civil Code. It covers specific tasks with fewer obligatory benefits than an employment contract.

Are ZUS contributions mandatory on umowa zlecenia?

Pension and disability contributions are mandatory unless this is an additional contract and the contractor already earns at least minimum wage elsewhere. Sickness insurance is voluntary.

Can a student avoid ZUS contributions?

Yes — students and pupils up to age 26 are exempt from all ZUS contributions on umowa zlecenia. Only personal income tax applies.

20% is the standard rate. 50% applies to contracts that transfer copyright (e.g. programming, artistic work), subject to an annual cap.

Yes. Since 2017, a minimum hourly rate applies. In 2024 it was PLN 27.70/h and from January 2025 it is PLN 30.50/h.

The health insurance base is gross minus ZUS social contributions. The rate is 9%, which is not deductible from tax under current rules.

No. Umowa zlecenia does not entitle the contractor to paid holidays, sick pay, or notice period protections under labour law.

Yes, if the contract specifically involves transfer of copyright (author's rights). The 50% deduction is subject to a statutory annual ceiling.

Umowa zlecenia is a contract for performing an ongoing activity. Umowa o dzieło is for delivering a specific, verifiable result. The latter has different contribution rules (generally exempt from ZUS).

Payment frequency is agreed in the contract. There is no statutory monthly pay obligation, but the minimum hourly rate must be met for the hours actually worked.

This calculator is for informational purposes. Actual settlement depends on individual tax status and rates applicable in the given year.

Related calculators

Related articles