Civil Contract (Umowa Zlecenia) Calculator

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.

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.

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 2025 it was PLN 30.50/h and from 1 January 2026 it is PLN 31.40/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.