How to calculate net pay on umowa zlecenie
- 1.
Choose the direction
Convert gross to net, or enter the net amount you want and let the calculator find the gross figure.
- 2.
Pick your status
The contract as your only insurance title, a student under 26, or a contract alongside a job paying at least the minimum wage.
- 3.
Set tax options
Choose whether you filed PIT-2, use the youth relief (PIT-0) and pay voluntary sickness insurance.
- 4.
Read the results
Check net pay, ZUS, health contribution, tax, the client’s total cost and the 12-month table.
What is umowa zlecenie?
Umowa zlecenie (a mandate contract, also called a contract of mandate or contract for services) is a civil-law contract under the Polish Civil Code. It is common for students, part-time and seasonal work, tutoring, call centres and delivery jobs. Unlike an employment contract (umowa o pracę), it gives no paid holiday or notice period, but since 2017 a minimum hourly rate applies, and in most cases ZUS social security and the health contribution are paid just as on a regular job.
Key terms: zleceniobiorca is you, the contractor; zleceniodawca is the client who pays you and withholds tax and contributions. KUP (koszty uzyskania przychodu, tax-deductible costs) are a flat 20%. PIT-2 is a form that reduces each monthly tax advance by PLN 300. PIT-11 is the annual statement from your client that you use for your PIT-37 tax return.
Contributions and tax in 2026
| Item | Contractor | Client |
|---|---|---|
| Pension | 9.76% | 9.76% |
| Disability | 1.5% | 6.5% |
| Sickness (voluntary) | 2.45% | - |
| Accident | - | 1.67% (payers with up to 9 insured) |
| Labour Fund / FGŚP | - | 2.45% / 0.10% (when pay is at least PLN 4,806) |
| Health | 9% of gross minus social contributions | - |
Tax: 20% costs on gross minus social contributions, 12% up to PLN 120,000 and 32% above, minus PLN 300 a month if you filed PIT-2. The health contribution does not reduce tax. Pension and disability contributions stop once gross pay in the year passes PLN 282,600.
Example: PLN 4,000 gross, only insurance title, PIT-2 filed
- Social contributions: 11.26% × 4,000 = PLN 450.40.
- Health: (4,000 − 450.40) × 9% = PLN 319.46.
- Costs: 20% × 3,549.60 = PLN 709.92; tax base PLN 2,840.
- Tax: 12% × 2,840 − 300 = PLN 40.80, rounded to PLN 41.
- Net: 4,000 − 450.40 − 319.46 − 41 = PLN 3,189.14. The client pays PLN 4,717.20 in total.
Students, a second job, PIT-0 and contracts up to PLN 200
- Pupil or student under 26 - no ZUS or health contributions on umowa zlecenie, and the client pays none either. This covers students at universities in Poland and in other EU/EEA countries. At PLN 4,000 gross you keep PLN 3,916 (only PLN 84 tax with PIT-2), or the full amount with the youth relief.
- Youth relief (PIT-0, under 26) - no income tax on up to PLN 85,528 of revenue a year; ZUS is still deducted if due.
- Contract alongside a job - if your employment contract elsewhere pays at least the minimum wage (PLN 4,806), the mandate contract carries only the 9% health contribution. PLN 4,000 gross then gives PLN 3,556 net.
- Contracts up to PLN 200 - a single contract for a fixed amount up to PLN 200 with someone who is not your employer is taxed at a flat 12% with no costs and no PIT-2. ZUS is still due: PLN 200 gross gives PLN 137.51 net.
A mandate contract signed with your own employer is treated like employment for ZUS and tax. If you invoice through your own business instead, use the B2B contract calculator; for a one-off creative job, see the umowa o dzieło calculator.
Frequently asked questions
How much is PLN 4,000 gross on umowa zlecenie in net pay?
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With the contract as your only insurance title, no sickness insurance and PIT-2 filed: PLN 3,189.14. Without PIT-2 the tax is PLN 341 instead of PLN 41, so you get about PLN 2,889.14.
Do students pay ZUS on umowa zlecenie?
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No. Pupils and students under 26 are exempt from ZUS and health contributions on a mandate contract. Income tax may still apply, unless the youth relief covers it (up to PLN 85,528 a year).
I have a full-time job and a side umowa zlecenie. What do I pay?
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If your main job pays at least the minimum wage (PLN 4,806 in 2026), the mandate contract carries only the 9% health contribution plus income tax. Pension, disability and sickness contributions are covered by your main job.
Is ZUS due on a contract of up to PLN 200?
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Yes. The PLN 200 limit affects only tax (a flat 12%). Social security and health contributions are calculated as usual.
Do I get paid holiday or sick pay on umowa zlecenie?
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No paid holiday. Sick pay from ZUS is available only if you pay voluntary sickness insurance (2.45% of gross), which you can switch on in the calculator.
What does umowa zlecenie cost the client?
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For PLN 4,000 gross about PLN 4,717.20: gross plus 9.76% pension, 6.5% disability and 1.67% accident insurance. From PLN 4,806 the Labour Fund (2.45%) and FGŚP (0.10%) are added.
Updated: