pl-civil-law-contracts

---
name: pl-civil-law-contracts
description: "Polish PIT and ZUS on civil-law contracts and board fees for tax year 2026: mandate contracts (umowa zlecenie), specific-task contracts (umowa o dzieło) and fees of management and supervisory board members. Covers PIT Act art. 13 pkt 7 and 8, the 20% and 50% standard costs and the PLN 120,000 cap on 50% costs, the 12% advance under art. 41, the 12% flat tax on contracts up to PLN 200, the under-26 relief for zlecenie, PIT-11 and the annual payer declarations; ZUS for zlecenie (compulsory pension, disability and accident, voluntary sickness, the student exemption, the multiple-contract and minimum wage rules), dzieło with one's own employer, board members, FP, FS, FGŚP and the 9% health contribution. Trigger on: umowa zlecenie, umowa o dzieło, składki od zlecenia, 50% koszty autorskie, wynagrodzenie członka zarządu, rada nadzorcza ZUS. Out of scope: employees in pl-payroll; the self-employed in pl-zus-contributions; the annual return in pl-income-tax."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/pl-civil-law-contracts"
  jurisdiction: "PL"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# Poland: mandate and specific-task contracts and board fees, PIT and ZUS (2026)

> **General reference only.** This skill is general tax reference material for AI-assisted work. It has not been reviewed for any specific payer's or contractor's facts. Do not rely on it to pay, withhold or file without review by a qualified professional in Poland.

**Which text of the law.** PIT Act (ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych), consolidated text Dz.U. 2026 poz. 592. The later amendments (poz. 779, 846, 1079, 1098, 1123, 1287, 1347, 1354, 1371) were checked and do not change art. 13, 21 ust. 1 pkt 148, 22 ust. 9, 29, 30 ust. 1 pkt 5a, 31b, 41, 42 or 42g. Social Insurance System Act (ustawa z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych, "ZUS Act"), consolidated text Dz.U. 2026 poz. 199, with later amendments poz. 252, 426, 473, 507 and 734 (only poz. 473 matters here; see below). Health Care Benefits Act ("Health Act"), consolidated text Dz.U. 2025 poz. 1461; its later amendments do not change art. 66, 79, 81, 82 or 85. Fund rates for 2026: Budget Act, Dz.U. 2026 poz. 62.

**Sibling skills.** Employees on an employment contract, the PIT scale, PIT-2 and the reliefs in detail: [pl-payroll](pl-payroll.md). ZUS for the self-employed, including a contractor who runs a business: [pl-zus-contributions](pl-zus-contributions.md). The annual return, residence and joint filing: [pl-income-tax](pl-income-tax.md). Company deductibility and withholding tax on payments abroad: [pl-cit-corporate-tax](pl-cit-corporate-tax.md). This skill does not repeat them.

## Who this applies to

**Mandate and specific-task contracts (PIT Act art. 13 pkt 8).** Pay for services under an umowa zlecenia or an umowa o dzieło is income from "activity performed personally" when the payer is a business, a legal person or an entity without legal personality (or a property owner or manager, for services to that property, or an estate business). It is not this category when the contractor signs the contract as part of their own registered business; then it is business income (see [pl-income-tax](pl-income-tax.md)). Management contracts and managerial contracts (umowa o zarządzanie, kontrakt menedżerski) are a separate category under art. 13 pkt 9 and are not covered here. A contract with a private individual who is not in business is income from "other sources" (art. 10 ust. 1 pkt 9): costs are still 20% (art. 22 ust. 9 pkt 6), but no payer withholds, because art. 41 ust. 1 binds only businesses and legal entities.

**Board members (PIT Act art. 13 pkt 7).** Pay received by members of management boards, supervisory boards, committees or other governing bodies of legal persons, however they were appointed, is also income from activity performed personally. A board member who also has an employment contract for the same role is an employee for that pay; see [pl-payroll](pl-payroll.md).

**The payer (PIT Act art. 41 ust. 1).** Individuals in business, legal persons and other organisational units that pay these amounts to Polish residents must withhold the PIT advance. A contractor who says in writing that the services fall within their own registered business is paid gross (art. 41 ust. 2).

**ZUS titles.**
- **Zlecenie:** compulsory pension and disability insurance (ZUS Act art. 6 ust. 1 pkt 4), compulsory accident insurance (art. 12 ust. 1), and sickness only on request (art. 11 ust. 2). Cover runs from the start date in the contract to its end (art. 13 pkt 2).
- **Dzieło:** not a ZUS title in art. 6, so no social contributions, and not a health title in Health Act art. 66, so no health contribution. Exception: a dzieło or zlecenie signed with the contractor's own employer, or under which the contractor works for their own employer, is treated as employment (ZUS Act art. 8 ust. 2a). Its pay is added to the employment base (art. 18 ust. 1a) and carries every employee contribution, including sickness.
- **Supervisory board members paid for that function:** compulsory pension and disability (art. 6 ust. 1 pkt 22), no sickness (not in art. 11), no accident (art. 12 ust. 2). Pkt 22 is not in the overlap rules of art. 9 ust. 1 and 2, so this title is compulsory alongside any other title; pensioners are covered too (art. 9 ust. 4).
- **Management board members appointed by resolution, with no other contract:** not listed in ZUS Act art. 6, so no social contributions; health contribution only (Health Act art. 66 ust. 1 pkt 35a). If the company pays the board member under a mandate contract, that contract is a zlecenie title under art. 6 ust. 1 pkt 4. A board member paid both under the appointment and under a mandate contract owes health on each title separately (Health Act art. 82 ust. 1). The sole shareholder of a one-person sp. z o.o. pays ZUS as a self-employed person (ZUS Act art. 8 ust. 6 pkt 4); see [pl-zus-contributions](pl-zus-contributions.md).

**Students under 26.** A zleceniobiorca who is a secondary-school pupil or a student and is under 26 is outside compulsory pension and disability insurance (ZUS Act art. 6 ust. 4), so also outside accident (art. 12 ust. 1) and outside the health contribution from that contract (Health Act art. 66 ust. 1 pkt 1 needs a person who meets the conditions for social insurance). Being under 26 without being a pupil or student is not enough for ZUS.

**Reclassification risk.** From 8 July 2026 a labour inspector can decide, by administrative decision, that a civil-law contract is in fact an employment relationship, after the payer ignored an order to fix it (State Labour Inspection Act art. 11 ust. 1 pkt 7a, added by Dz.U. 2026 poz. 473; the act was published on 7 April 2026 and this part entered into force on 8 July 2026, art. 20). The person is then an employee for ZUS (ZUS Act art. 6 ust. 1 pkt 1). Until the decision is final, or until a court judgment on appeal is final, the employee contribution base is the amount reported under the civil-law contract (ZUS Act art. 18 ust. 1b), and contributions already paid on the contract count toward the employee contributions (art. 38b), both added by the same act.

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Standard costs, zlecenie and dzieło (art. 13 pkt 8) | 20% of revenue after the contractor's social contributions withheld that month | 2026 | PIT Act art. 22 ust. 9 pkt 4, https://api.sejm.gov.pl/eli/acts/DU/2026/592/text.pdf |
| Author's costs (copyright and related rights, creative fields listed in art. 22 ust. 9b) | 50% of revenue after the contractor's social contributions | 2026 | PIT Act art. 22 ust. 9 pkt 3 and ust. 9b |
| Annual cap on 50% costs (all art. 22 ust. 9 pkt 1-3 costs together) | PLN 120,000, the top of the first scale band | 2026 | PIT Act art. 22 ust. 9a and art. 27 ust. 1 |
| Costs, board members (art. 13 pkt 7) | PLN 250 a month (PLN 3,000 a year); with several such sources up to PLN 4,500 a year | 2026 | PIT Act art. 22 ust. 9 pkt 5 and ust. 2 pkt 1-2 |
| Advance on zlecenie, dzieło and board fees | 12% (the lowest scale rate) of revenue less costs less social contributions; always 12%, the annual return applies 32% | 2026 | PIT Act art. 41 ust. 1, art. 27 ust. 1 |
| PIT-2 reduction | up to PLN 300 a month (1/12 of PLN 3,600) if the contractor files the statement with this payer | 2026 | PIT Act art. 31b ust. 1 |
| Flat tax, contract amount up to PLN 200 with a person who is not the payer's employee | 12% of revenue, no costs, final | 2026 | PIT Act art. 30 ust. 1 pkt 5a |
| Under-26 relief | zlecenie revenue (not dzieło, not board fees) exempt up to PLN 85,528 a year, shared with the relocation, 4+ children and working senior reliefs | 2026 | PIT Act art. 21 ust. 1 pkt 148 lit. b, ust. 44 |
| Non-residents | 20% flat on revenue from art. 13 pkt 2 and 6-9, subject to the treaty and a residence certificate | 2026 | PIT Act art. 29 ust. 1 pkt 1 and ust. 2 |
| Pension insurance | 19.52%: 9.76% contractor, 9.76% payer | 2026 | ZUS Act art. 22 ust. 1 pkt 1, art. 16 ust. 1 pkt 4 and 12, https://api.sejm.gov.pl/eli/acts/DU/2026/199/text.pdf |
| Disability insurance | 8%: 1.5% contractor, 6.5% payer | 2026 | ZUS Act art. 22 ust. 1 pkt 2, art. 16 ust. 1b |
| Sickness insurance (zlecenie, voluntary) | 2.45%, contractor | 2026 | ZUS Act art. 22 ust. 1 pkt 3, art. 11 ust. 2, art. 16 ust. 2 |
| Accident insurance (zlecenie) | payer's rate; 1.67% (50% of the highest group rate) for payers with 9 or fewer insured | 2026 | ZUS Act art. 22 ust. 1 pkt 4, art. 16 ust. 3; Accident Insurance Act art. 28 ust. 1, https://api.sejm.gov.pl/eli/acts/DU/2025/1644/text.pdf; ZUS, https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki/skladki/wysokosc-skladek-na-ubezpieczenia-spoleczne |
| Labour Fund (FP) + Solidarity Fund (FS) | 1.0% + 1.45% = 2.45%, payer; for zlecenie and paid supervisory board members with compulsory pension cover whose monthly base is at least the minimum wage (bases from several sources are added up on the person's statement); not for women aged 55 or more or men aged 60 or more | 2026 | Budget Act 2026 art. 25-26, https://api.sejm.gov.pl/eli/acts/DU/2026/62/text.pdf; Labour Market Act art. 259 ust. 1 pkt 1 lit. c and i, ust. 2-3, art. 261, 265 ust. 1, https://api.sejm.gov.pl/eli/acts/DU/2025/620/text.pdf |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.10%, payer that is a business; covers zlecenie with compulsory pension cover, not board members; not for women aged 55 or more or men aged 60 or more | 2026 | Budget Act 2026 art. 27; Employee Claims Act art. 9, 9b ust. 2, 10, 29, https://api.sejm.gov.pl/eli/acts/DU/2026/186/text.pdf |
| Health contribution | 9%, contractor pays, payer withholds; not deductible from PIT | 2026 | Health Act art. 79 ust. 1, 81, 85 ust. 4 and 17a, https://api.sejm.gov.pl/eli/acts/DU/2025/1461/text.pdf; PIT Act art. 27b (repealed) |
| Minimum wage (multiple-contract test, FP test) | PLN 4,806 a month | 2026 | Regulation, Dz.U. 2025 poz. 1242 § 1, https://api.sejm.gov.pl/eli/acts/DU/2025/1242/text.pdf |
| Minimum hourly rate | PLN 31.40 | 2026 | Regulation, Dz.U. 2025 poz. 1242 § 2 |
| Late payment interest (tax and ZUS) | 200% of the NBP lombard rate + 2 points, at least 8%; 10.50% a year from 5 March 2026 (lombard 4.25%) | 2026 | Tax Ordinance art. 56 § 1, https://api.sejm.gov.pl/eli/acts/DU/2026/622/text.pdf; M.P. 2026 poz. 269, https://api.sejm.gov.pl/eli/acts/MP/2026/269/text.pdf |

## The taxable base

**ZUS base for zlecenie.** The revenue under the contract, where the contract sets the pay as a sum, an hourly rate, a piece rate or a commission (ZUS Act art. 18 ust. 3 with ust. 1). The annual cap on the pension and disability base applies as for employees (art. 19 ust. 1; PLN 282,600 in 2026, see [pl-payroll](pl-payroll.md)).

**ZUS base for a paid supervisory board member.** The revenue, including the costs and the tax under the PIT Act, so the gross fee (ZUS Act art. 18 ust. 4 pkt 10).

**Which contract carries ZUS when there are several (ZUS Act art. 9).**
1. **Employment elsewhere plus a zlecenie.** Employment is the compulsory title. The zlecenie is voluntary for social insurance, unless the monthly employment base is below the minimum wage (PLN 4,806); then the zlecenie is compulsory too (art. 9 ust. 1 and 1a). Health is due on each title separately (Health Act art. 82 ust. 1).
2. **Two or more zlecenie contracts.** The one that started first is compulsory; the others are voluntary (art. 9 ust. 2). If the base under the compulsory contract in a month is below the minimum wage, the other contracts are compulsory too, until the combined base reaches the minimum wage (art. 9 ust. 2c).
3. **Zlecenie plus own business.** ZUS is compulsory from the business if the zlecenie base is below the lowest base for business ZUS (art. 9 ust. 2a, referring to art. 18 ust. 8: 60% of the forecast average wage of PLN 9,420, so PLN 5,652 a month in 2026; Budget Act 2026 art. 24, confirmed by ZUS). Otherwise the earliest-title rule in point 2 applies. A business owner on the preferential base (art. 18a) or Mały ZUS Plus (art. 18c) pays compulsory ZUS on both titles (art. 9 ust. 2a, last sentence).
4. **Pensioners on a zlecenie.** Compulsory pension and disability, unless they are also employed (art. 9 ust. 4a).
5. **Contract with own employer.** Always employment for ZUS (art. 8 ust. 2a), whatever the other titles.

**Health base.** For zlecenie and supervisory board members: the pension base, less the contractor's own pension, disability and sickness contributions (Health Act art. 81 ust. 1 and 6). For a management board member on appointment: the remuneration (art. 81 ust. 8 pkt 11a). The payer withholds it (art. 85 ust. 4 for zlecenie, ust. 17a for appointees).

**PIT advance, per payment (PIT Act art. 41 ust. 1).**
1. Start with the payment (revenue).
2. Deduct the contractor's social contributions withheld by the payer that month (art. 26 ust. 1 pkt 2 lit. b).
3. Deduct costs: 20% of the result of step 2 (art. 22 ust. 9 pkt 4), or 50% for transfers or licences of copyright in the fields listed in art. 22 ust. 9b (pkt 3), or PLN 250 for board fees (pkt 5). The contractor can prove higher actual costs on the annual return (art. 22 ust. 10).
4. Round to whole złoty (Tax Ordinance art. 63 § 1). This is the income.
5. Apply 12%. Subtract the PIT-2 reduction if filed with this payer (art. 31b ust. 1). Round to whole złoty.

**Contracts up to PLN 200.** If the amount stated in the contract with a person who is not the payer's employee is PLN 200 or less, the payer takes 12% of the revenue as a final flat tax, with no costs (art. 30 ust. 1 pkt 5a). The income does not go on the annual return.

**The 50% cap.** All 50% costs in the year (from all payers and employment) are capped at PLN 120,000 (art. 22 ust. 9a). For an employee who also claims the under-26 or a similar relief on employment pay, the cap covers the 50% costs plus the exempt employment revenue together (art. 22 ust. 9aa). Costs above the cap are not allowed unless the contractor proves higher actual costs (art. 22 ust. 10a).

**Under-26 relief.** Zlecenie revenue under art. 13 pkt 8 counts toward the PLN 85,528 relief; the payer does not withhold an advance on it unless the contractor asks it to (art. 41 ust. 1b with art. 32 ust. 6). Dzieło and board fees are outside the relief. ZUS and health still follow the ZUS rules above: a student under 26 pays none on a zlecenie, a non-student under 26 pays both.

## Deadlines and filing

| What | When | Source |
|---|---|---|
| Register the zleceniobiorca or supervisory board member with ZUS | within 7 days of the start of insurance | ZUS Act art. 36 ust. 4 |
| ZUS declaration, monthly reports and payment (social, health, FP, FS, FGŚP) | by the 15th of the next month for payers with legal personality; by the 20th for other payers | ZUS Act art. 47 ust. 1 |
| PIT advances (art. 41 ust. 1) and flat tax (art. 30 ust. 1 pkt 5a, art. 29) paid to the tax office | by the 20th of the month after withholding | PIT Act art. 42 ust. 1 |
| Annual payer declarations (PIT-4R for advances; PIT-8AR for the flat taxes under art. 29 and art. 30 ust. 1 pkt 5a) | by 31 January of the next year | PIT Act art. 42 ust. 1a, art. 41 ust. 4; MF forms list (PIT-4R "deklaracja roczna o zaliczkach", PIT-8AR "deklaracja roczna o zryczałtowanym podatku") |
| PIT-11 information per resident contractor or board member, including when the under-26 relief applied | to the tax office by 31 January, to the contractor by the end of February | PIT Act art. 42 ust. 2 pkt 1 and ust. 5, art. 42g ust. 1 |
| IFT-1R information per non-resident | to the contractor and the tax office for foreign persons by the end of February | PIT Act art. 42 ust. 2 pkt 2 |
| Filing method | electronic | PIT Act art. 45ba |
| Contractor's annual return | 15 February to 30 April of the next year | PIT Act art. 45 ust. 1 |

## Penalties and interest

- **Payer liability.** A payer who did not withhold, or withheld and did not pay, is liable for the tax with all its assets (Tax Ordinance art. 30 § 1). Late payment interest runs at the art. 56 § 1 rate: 10.50% a year from 5 March 2026 (M.P. 2026 poz. 269).
- **Fiscal penal code (Dz.U. 2025 poz. 633).** Not paying withheld tax on time: fine up to 720 daily rates or up to 3 years' imprisonment, or both (art. 77 § 1). Not withholding or withholding too little: fine up to 720 daily rates or up to 2 years, or both (art. 78 § 1). A payer that does not send a PIT-11 or IFT-1R on time to the contractor or the tax office: fine up to 180 daily rates (art. 80 § 2); other late tax information: up to 120 daily rates (art. 80 § 1).
- **ZUS.** Late contributions carry late payment interest under the Tax Ordinance (ZUS Act art. 23 ust. 1), not charged below 1% of the minimum wage (art. 23 ust. 1a). ZUS may add a charge up to 100% of unpaid contributions (art. 24 ust. 1a). Not paying contributions on time or not reporting required data: fine up to PLN 46,000 (art. 98 ust. 1).
- **Reclassification.** If an inspector's decision turns a contract into employment, the payer registers the person as an employee within 7 days of the decision becoming final (ZUS Act art. 36 ust. 4e). Contributions already paid on the contract count toward the employee contributions (art. 38b), and the limitation period for contributions is suspended while the decision is under appeal (art. 24 ust. 5h). All three were added by Dz.U. 2026 poz. 473 from 8 July 2026.

## Cross-border points

- **Non-resident contractors and board members.** Fees for zlecenie, dzieło and board functions earned in Poland are taxed at 20% of revenue, final (PIT Act art. 29 ust. 1 pkt 1). A lower treaty rate or no tax needs a certificate of residence (art. 29 ust. 2). No withholding where the non-resident has a Polish permanent establishment, proves residence and states in writing that the fee belongs to that establishment (art. 41 ust. 2a). The payer files IFT-1R (art. 42 ust. 2 pkt 2), also when a treaty removes the tax (art. 42 ust. 6). Company-side withholding tax rules: [pl-cit-corporate-tax](pl-cit-corporate-tax.md).
- **Health contribution for non-resident supervisory board members.** The supervisory board health title covers only members resident in Poland (Health Act art. 66 ust. 1 pkt 35).
- **Social security.** Within the EU, EEA and Switzerland, one country's legislation applies at a time under Regulation (EC) No 883/2004 (art. 11-13). A contractor who works in two or more states can stay in one system with an A1 certificate. Without an A1, Polish ZUS applies to a zlecenie performed in Poland.
- **Residents working abroad.** The annual return and double tax relief: [pl-income-tax](pl-income-tax.md).

## Worked examples

### Example 1: Zlecenie of PLN 5,000 a month, contractor aged 30, no other title

A Polish sp. z o.o. with 9 or fewer insured pays a contractor PLN 5,000 gross a month under an umowa zlecenia. The contractor is 30, has no job, business or other contract, and asked for voluntary sickness cover. No PIT-2 statement with this payer. The ZUS base is PLN 5,000, at least the minimum wage of PLN 4,806, so FP and FS are due.

**Contractor's social contributions.** Pension 9.76% = PLN 488.00. Disability 1.5% = PLN 75.00. Sickness 2.45% = PLN 122.50. Total PLN 685.50. Without sickness cover it would be PLN 563.00.

**Health.** Base 5,000 − 685.50 = PLN 4,314.50. At 9%: PLN 388.31.

**PIT advance.** Costs are 20% of 4,314.50 = PLN 862.90. Income is 5,000 − 685.50 − 862.90 = PLN 3,451.60, rounded to PLN 3,452. At 12%: PLN 414.24, rounded to PLN 414. With a PIT-2 statement the advance would be PLN 114.

**Net pay.** 5,000 − 685.50 − 388.31 − 414 = PLN 3,512.19.

**Payer's cost.** Pension 9.76% = PLN 488.00, disability 6.5% = PLN 325.00, accident 1.67% = PLN 83.50, FP and FS 2.45% = PLN 122.50, FGŚP 0.10% = PLN 5.00. Total PLN 1,024.00, so the full cost is PLN 6,024.00. The company pays ZUS by the 15th and the advance by the 20th of the next month, and issues a PIT-11 for the year.

```oa-check
name: Zlecenie PLN 5,000 a month, aged 30, voluntary sickness, small payer, 2026
inputs:
  gross: 5000
  min_wage: 4806
steps:
  - ee_pension: round(pct(gross, 9.76), 2)
  - ee_disability: round(pct(gross, 1.5), 2)
  - ee_sickness: round(pct(gross, 2.45), 2)
  - ee_social: ee_pension + ee_disability + ee_sickness
  - health: round(pct(gross - ee_social, 9), 2)
  - costs: round(pct(gross - ee_social, 20), 2)
  - income: round(gross - ee_social - costs, 0)
  - advance: round(pct(income, 12), 0)
  - net: gross - ee_social - health - advance
  - fp_due_margin: gross - min_wage
  - er_pension: round(pct(gross, 9.76), 2)
  - er_disability: round(pct(gross, 6.5), 2)
  - er_accident: round(pct(gross, 1.67), 2)
  - er_fp_fs: round(pct(gross, 2.45), 2)
  - er_fgsp: round(pct(gross, 0.10), 2)
  - er_total: er_pension + er_disability + er_accident + er_fp_fs + er_fgsp
  - payer_cost: gross + er_total
expected:
  ee_social: 685.50
  health: 388.31
  costs: 862.90
  income: 3452
  advance: 414
  net: 3512.19
  fp_due_margin: 194
  er_total: 1024.00
  payer_cost: 6024.00
```

### Example 2: Dzieło of PLN 10,000 with 50% author's costs

A software company pays a programmer PLN 10,000 under an umowa o dzieło for a computer program, with the copyright transferred to the company. Programs are a listed field (PIT Act art. 22 ust. 9b pkt 1), so 50% costs apply. The programmer is not the company's employee and has claimed no other 50% costs this year. Dzieło is not a ZUS or health title, so nothing is deducted for ZUS or health.

**Costs.** 50% of 10,000 = PLN 5,000, inside the PLN 120,000 annual cap.

**Advance.** Income 10,000 − 5,000 = PLN 5,000. At 12%: PLN 600. Net payment PLN 9,400.

**Edge case: the cap.** If this payer had already given the programmer PLN 117,000 of 50% costs earlier in the year, only PLN 3,000 of costs would remain, and the income would be PLN 7,000 (advance PLN 840). 50% costs from other payers are capped on the annual return. Had the work been outside the listed creative fields, costs would be 20% (PLN 2,000) and the advance PLN 960.

**Edge case: own employer.** If the programmer were also employed by this company, the dzieło would be employment for ZUS (ZUS Act art. 8 ust. 2a): the PLN 10,000 would carry the full employee and employer contributions and health, and the 50% costs would be computed after the employee's social contributions (PIT Act art. 22 ust. 9 pkt 3).

```oa-check
name: Dzieło PLN 10,000 with 50% author's costs, 2026
inputs:
  gross: 10000
  cap: 120000
  used_before: 0
  used_before_alt: 117000
steps:
  - costs: min(pct(gross, 50), cap - used_before)
  - income: round(gross - costs, 0)
  - advance: round(pct(income, 12), 0)
  - net: gross - advance
  - costs_alt: min(pct(gross, 50), cap - used_before_alt)
  - income_alt: round(gross - costs_alt, 0)
  - costs_20: pct(gross, 20)
  - advance_20: round(pct(gross - costs_20, 12), 0)
expected:
  costs: 5000
  income: 5000
  advance: 600
  net: 9400
  costs_alt: 3000
  income_alt: 7000
  costs_20: 2000
  advance_20: 960
```

The advances are prepayments. The contractor's annual return applies the full scale (12% and 32%, with the PLN 3,600 reduction) to all income; see [pl-income-tax](pl-income-tax.md).

## Ask the client first

1. What exactly is the contract: a mandate for ongoing services (zlecenie), a defined result (dzieło), or a board appointment? Is the contractor also employed by the payer, or working for the payer's employer?
2. For a zlecenie: is the contractor a pupil or student under 26? Do they have a job, another mandate contract or a business, and what is the monthly base there (below or above PLN 4,806)? Do they draw a pension? Do they want sickness cover?
3. Does the contractor sign the contract as part of their own registered business (no withholding, business income)?
4. For a dzieło: does the result create a copyright work in a field listed in art. 22 ust. 9b, and how much 50% cost has the contractor used this year?
5. Is the payer a company with legal personality (ZUS by the 15th) and how many people does it insure (accident rate)? Has the contractor filed PIT-2 with this payer?
6. Is the contractor resident in Poland? If not, is there a certificate of residence or an A1?

## Sources

| Source | URL | Read on |
|---|---|---|
| PIT Act, consolidated text Dz.U. 2026 poz. 592 (art. 10, 13, 21, 22, 26, 27, 29, 30, 31b, 32, 41, 42, 42g, 44, 45, 45ba) | https://api.sejm.gov.pl/eli/acts/DU/2026/592/text.pdf | 2026-10-23 |
| PIT Act amendments after consolidation (poz. 779, 846, 1079, 1098, 1123, 1287, 1347, 1354, 1371; none touch the articles used) | https://api.sejm.gov.pl/eli/acts/DU/1991/350/references | 2026-10-23 |
| ZUS Act, consolidated text Dz.U. 2026 poz. 199 (art. 6, 8, 9, 11-13, 16, 18, 18a, 18c, 19, 22-24, 36, 47, 98) | https://api.sejm.gov.pl/eli/acts/DU/2026/199/text.pdf | 2026-10-23 |
| Act amending the State Labour Inspection Act and other acts, Dz.U. 2026 poz. 473 (reclassification decision; ZUS Act art. 18 ust. 1b, 24 ust. 5h, 36 ust. 4e, 38b; art. 20 entry into force) | https://api.sejm.gov.pl/eli/acts/DU/2026/473/text.pdf | 2026-10-23 |
| Sejm ELI record for Dz.U. 2026 poz. 473 (entry into force 2026-07-08) | https://api.sejm.gov.pl/eli/acts/DU/2026/473 | 2026-10-23 |
| ZUS Act amendments poz. 252, 426, 507, 734 (checked, nothing on these contracts) | https://api.sejm.gov.pl/eli/acts/DU/1998/887/references | 2026-10-23 |
| Health Care Benefits Act, Dz.U. 2025 poz. 1461 (art. 66, 79, 81, 82, 85; later amendments 2025 poz. 1537, 1739 and 2026 poz. 26, 203, 791, 972, 986, 1007 do not touch them) | https://api.sejm.gov.pl/eli/acts/DU/2025/1461/text.pdf | 2026-10-23 |
| Budget Act 2026, Dz.U. 2026 poz. 62 (art. 24-27) | https://api.sejm.gov.pl/eli/acts/DU/2026/62/text.pdf | 2026-10-23 |
| Labour Market Act, Dz.U. 2025 poz. 620 (art. 259, 261, 265) | https://api.sejm.gov.pl/eli/acts/DU/2025/620/text.pdf | 2026-10-23 |
| Employee Claims Act (FGŚP), Dz.U. 2026 poz. 186 (art. 9, 9b, 10, 29) |
| Accident Insurance Act, consolidated text Dz.U. 2025 poz. 1644 (art. 28) | https://api.sejm.gov.pl/eli/acts/DU/2025/1644/text.pdf | 2026-10-23 | https://api.sejm.gov.pl/eli/acts/DU/2026/186/text.pdf | 2026-10-23 |
| Minimum wage and minimum hourly rate 2026, Dz.U. 2025 poz. 1242 | https://api.sejm.gov.pl/eli/acts/DU/2025/1242/text.pdf | 2026-10-23 |
| Tax Ordinance, Dz.U. 2026 poz. 622 (art. 30, 56, 63) | https://api.sejm.gov.pl/eli/acts/DU/2026/622/text.pdf | 2026-10-23 |
| Minister of Finance notice on late payment interest, M.P. 2026 poz. 269 | https://api.sejm.gov.pl/eli/acts/MP/2026/269/text.pdf | 2026-10-23 |
| NBP base rates (lombard 4.25% from 5 March 2026) | https://static.nbp.pl/dane/stopy/stopy_procentowe.xml | 2026-10-23 |
| Fiscal Penal Code, Dz.U. 2025 poz. 633 (art. 77, 78, 80 § 1 and 2; 2026 amendments poz. 347, 421, 846, 901 do not touch them) | https://api.sejm.gov.pl/eli/acts/DU/2025/633/text.pdf | 2026-10-23 |
| ZUS, contribution rates for 2026 (accident 1.67%, lowest business base PLN 5,652) | https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki/skladki/wysokosc-skladek-na-ubezpieczenia-spoleczne | 2026-10-23 |
| Ministry of Finance, PIT forms list (PIT-4R, PIT-8AR, PIT-11) | https://www.podatki.gov.pl/pit/formularze-do-druku-pit/ | 2026-10-23 |
| Regulation (EC) No 883/2004 on social security coordination | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32004R0883 | 2026-10-23 |

Not yet confirmed: nothing open. The independent review on 2026-10-23 settled the PIT-4R / PIT-8AR split (MF forms list and PIT Act art. 41 ust. 4), the reclassification start date (8 July 2026, Sejm ELI record) and health on two titles for a board member (Health Act art. 82 ust. 1).

> Contributed by Ryan Duguid.

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