ZUS Calculator — Mandate Contract (Umowa Zlecenie) 2026

When the mandate is the sole or main source of income, the employee pays: pension (9.76%), disability (1.5%), voluntary sickness (2.45%), and health (9% of the base after social deductions). If the mandate is an additional income source alongside a full-time employment contract, only the health contribution is compulsory.

Yes. Students and pupils up to the age of 26 are fully exempt from both ZUS social contributions and PIT income tax on mandate contract income. The employer also pays no social contributions for them.

No. Sickness insurance (2.45%) is voluntary for mandate contract workers. If you opt in, you are entitled to ZUS sickness benefit (zasiłek chorobowy) when you fall ill. If you do not opt in, you receive no sickness benefit from ZUS.

An employment contract (umowa o pracę) always carries full mandatory ZUS contributions. A mandate contract carries full ZUS only when it is the main income source. If a person also holds an employment contract with a salary at least equal to the minimum wage, only the health contribution is required on the mandate.

The employer pays pension (9.76%), disability (6.5%), accident insurance (variable, typically 1.67%), and Labour Fund (2.45%) on top of the employee's gross pay. This calculator shows only the employee-side contributions.

The health contribution base = gross remuneration minus social insurance contributions (pension + disability + sickness) paid by the employee. The health contribution is then 9% of this base.

Yes. From January 2026, the minimum hourly rate for mandate contracts is set by regulation. For 2026, the minimum hourly rate is PLN 31.40. This is separate from the monthly minimum wage (PLN 4,806) applicable to employment contracts.

If both contracts together generate a base at least equal to the minimum wage, one or both may be exempt from social contributions (only health required). If neither meets the threshold alone, both are subject to full social contributions until the combined base reaches the minimum wage level.

Only if you voluntarily opted into sickness insurance (chorobowe) and have been insured for at least 90 consecutive days. The benefit is paid by ZUS at 80% of the assessment base (or 100% during hospitalisation or after the 33rd day for workers over 50).

No. The tool is for informational purposes and uses 2026 contribution rates. It does not include PPK contributions, employer-side ZUS, or PIT withholding. For official confirmation, check with ZUS or a qualified payroll advisor.