Contract of mandate and specific work calculator
Umowa zlecenie and umowa o dzieło, gross to net. Rates as of 2026-01-01.
Your details
Result
Take-home pay (net)
PLN 3,512.19
- Gross
- PLN 5,000.00
- Health contribution
- − PLN 388.31
- Tax-deductible costs (20 %)
- PLN 862.90
- Income tax advance (PIT)
- − PLN 414.00
Indicative result, not tax advice. Contract of mandate: sickness insurance is voluntary; if you have more than one insurance title (e.g. an employment contract), contributions may differ. A contract for specific work with your own employer is subject to ZUS.
Frequently asked questions
What is the difference between a contract of mandate and a contract for specific work?
A contract of mandate (umowa zlecenie) is subject to ZUS contributions (pension and disability compulsory, sickness voluntary) and the health contribution. A contract for specific work (umowa o dzieło) is, as a rule, not subject to ZUS or the health contribution, so only tax is deducted. That is why more is left in hand from a contract for specific work, but without insurance cover.
How much ZUS does a student pay on a contract of mandate?
A pupil or student under 26 is exempt from ZUS and health contributions on a contract of mandate, and thanks to the youth tax relief does not pay income tax (PIT) either. For such a person net = gross.
What are the 20 % and 50 % costs?
Standard tax-deductible costs (KUP) are 20 % of the base. When copyright is transferred, 50 % can be applied. Then only half of the amount is taxed, so the tax is lower.