Civil Contract (Umowa Zlecenia) Calculator
Calculate net pay from a Polish civil contract (umowa zlecenia). Includes ZUS contributions, PIT tax advance, and income deductions. See your take-home pay.
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Specific-task Contract Gross-to-Net Calculator 2026
Enter the gross amount and choose the deductible-cost type — the calculator returns the net pay from a specific-task contract.
How we calculate the specific-task contract
A specific-task contract (umowa o dzielo) has no ZUS or health contributions (exception: your own company). Costs = gross × 20% (standard) or gross × 50% (copyright). PIT = max(0; (gross − costs) × 12% − 300). Net = gross − PIT.
Example: 5000 PLN gross, 50% costs
Costs = 2500 PLN. PIT base = 2500 PLN. PIT advance = max(0; 2500×12%−300) = 0 PLN. Net = 5000 PLN.
Frequently asked questions
What is a specific-task contract (umowa o dzielo)?
It is a Polish civil-law contract for delivering a defined result (a "work"), generally exempt from ZUS social and health contributions.
When can I apply 50% deductible costs?
50% costs apply when the work transfers copyright (e.g. creative, design or authorial work). Otherwise the standard 20% applies.
Are ZUS contributions due on this contract?
As a rule no — unless you also run your own business or it is your only employment in certain configurations.
How much income tax do I pay?
PIT is 12% on the base (gross minus deductible costs), reduced by the monthly tax-reducing amount where applicable.
Is a specific-task contract good for the worker?
It gives higher net pay because of no ZUS, but offers no pension, sickness or health insurance coverage.
Can a specific-task contract be reclassified?
Yes — if the work resembles an employment relationship, ZUS may reclassify it and demand back contributions.
Indicative result
This result is indicative and is not tax advice. Consult a tax adviser or accountant.
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