How to calculate net pay on umowa o dzieło
- 1.
Enter the amount
Type the gross amount from the contract, or switch to net → gross to find what to invoice for a target take-home amount.
- 2.
Choose deductible costs
Use 20% for a standard contract, or 50% if the contract transfers copyright to a creative work.
- 3.
Set PIT-2
Select the tax-reducing amount from the PIT-2 form filed with this client. Youth relief does not apply to contracts for specific work.
- 4.
Read the result
Check net pay, the tax advance and the calculation details, including the split between 50% and 20% costs.
What is umowa o dzieło?
Umowa o dzieło (a contract for specific work, sometimes translated as a contract for a specific task) is a Polish civil-law contract for delivering a defined result: a logo, a translation, an article, a photo session, a website. You are paid for the outcome, not for your time, which is the key difference from an umowa zlecenie (mandate contract) where you provide a service over a period.
The big advantage: no ZUS social security and no health contribution are paid on umowa o dzieło, so you get no pension or healthcare coverage from it. The client (zamawiający) only withholds income tax. The exception is a contract signed with your own employer, which is treated like employment. Since 2021 clients must report each contract for specific work to ZUS on the RUD form, so authorities can check that it is not disguised employment.
How the tax is calculated
- Tax-deductible costs (KUP) - 20% of gross, or 50% when you transfer copyright (prawa autorskie) to a creative work. The 50% costs are capped at PLN 120,000 of costs a year across all your contracts; any excess revenue is settled with 20%.
- Tax base = gross − deductible costs, rounded to whole złoty.
- Tax advance = 12% of the base (32% above PLN 120,000), minus PLN 300 if you gave the client a PIT-2 form.
- Net = gross − tax. Nothing else is deducted.
Examples (no PIT-2)
| Gross | 20% costs: tax / net | 50% costs: tax / net |
|---|---|---|
| PLN 1,000 | PLN 96 / PLN 904 | PLN 60 / PLN 940 |
| PLN 5,000 | PLN 480 / PLN 4,520 | PLN 300 / PLN 4,700 |
| PLN 10,000 | PLN 960 / PLN 9,040 | PLN 600 / PLN 9,400 |
So the effective tax is 9.6% of gross with 20% costs and 6% with 50% costs. With PIT-2, PLN 5,000 gross gives PLN 4,820 net. To take home PLN 4,000 with 20% costs, you need PLN 4,425 gross.
PLN 200 contracts, no youth relief and your annual tax return
- Contracts up to PLN 200 - a single contract for a fixed amount up to PLN 200, not with your employer and without a copyright transfer, is taxed at a flat 12% of gross with no costs. PLN 200 gives PLN 176 net, and the income does not go into your annual return.
- No youth relief on umowa o dzieło - the exemption for people under 26 does not cover contracts for specific work (Article 21(1)(148) of the Polish PIT Act). Being a student or under 26 does not change this calculation. The relief covers qualifying income from sources such as employment and mandate contracts; see the official youth relief guidance.
- Annual return - after the year ends, the client sends you a PIT-11, and you include the income in your PIT-37 (or PIT-36). Advances already withheld are credited, and the tax-free amount may mean a refund if you did not use PIT-2.
Earning regularly from many clients? Compare with self-employment in the B2B contract calculator.
Frequently asked questions
Does youth relief apply to umowa o dzieło if I am under 26?
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No. Contracts for specific work are excluded from youth relief under Article 21(1)(148) of the PIT Act. Age and student status do not exempt this income from tax; the calculator applies the standard tax rules.
Do I pay ZUS on umowa o dzieło?
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No. A contract for specific work carries no social security or health contributions, unless it is signed with your own employer - then it is treated like employment.
When can I use 50% tax-deductible costs?
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When the contract covers a creative work protected by copyright and transfers the rights (or grants a licence) to the client, e.g. graphic design, writing, photography, programming. The 50% costs are capped at PLN 120,000 a year.
How much is PLN 5,000 gross on umowa o dzieło in net pay?
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With 20% costs and no PIT-2: PLN 4,520 (tax PLN 480). With 50% copyright costs: PLN 4,700. With 20% costs and PIT-2: PLN 4,820.
What is the difference between umowa o dzieło and umowa zlecenie?
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Umowa o dzieło pays for a specific result and has no ZUS. Umowa zlecenie pays for performing a service over time, usually with ZUS and health contributions and a minimum hourly rate.
Can I file PIT-2 on umowa o dzieło?
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Yes, since 2023. The client then reduces each tax advance by PLN 300 (or PLN 150 / PLN 100 if you split it between two or three payers).
Do I have to file a tax return for umowa o dzieło?
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Yes. Income from a contract for specific work goes into your annual PIT-37 or PIT-36 based on the PIT-11 from the client. Only flat-taxed contracts up to PLN 200 are left out.
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