Mandate Contracts and ZUS in Poland (2026) — When Contributions Apply and When They Do Not

Mandate contracts in a sole proprietorship in Poland in 2026: students and school pupils under 26, overlapping insurance titles, ZUS contributions, health insurance, PIT-0 and PPK.

A mandate contract is not automatically “free from ZUS.” The scope of contributions depends primarily on the contractor's status and other insurance titles. A low contract value alone does not create a contribution exemption.

Student or school pupil under the age of 26

A secondary school pupil or university student under the age of 26 is generally not covered by social or health insurance under a mandate contract.

The PIT relief for young people may cover revenue from a mandate contract up to the combined annual limit of 85 528 zł, provided its conditions are met. Once the limit is exceeded, it is not correct to claim unconditionally that there is “0 PIT.”

The person's status must be confirmed. Losing student status or turning 26 changes the rules from the relevant date.

Overlapping insurance titles

A contractor may simultaneously have an employment contract, another mandate contract or a business. In that case, you must determine which title gives rise to mandatory social insurance.

For example, when an employee earns at least the minimum wage under an employment contract, a mandate contract with another entity may not be subject to mandatory social insurance contributions. A health contribution on the mandate contract may still be due.

An overlap cannot be assessed correctly using only the value of one contract.

When the mandate contract is a mandatory insurance title

In a typical case, the contributions include:

pension insurance at 19,52% — the payer and contractor each finance 9,76%,
disability insurance at 8% — the payer finances 6,5% and the contractor 1,5%,
accident insurance — financed by the payer if the contribution is due,
sickness insurance at 2,45% — financed voluntarily by the contractor,
health insurance at 9% — financed by the contractor on the base reduced by the social insurance contributions they finance.

The Labour Fund depends, among other things, on the combined contribution base and statutory exemptions. There is no rule that it applies “only from 2,5 times the minimum wage.”

Principal's cost

Contributions financed by the principal are a cost on top of gross remuneration if they are due. Contributions withheld from the contractor's remuneration — including health insurance — are not a second cost added on top of gross remuneration.

The cost of a mandate contract should therefore not be calculated as gross remuneration plus all contributions paid by both parties.

PPK and mandate contracts

PPK does not apply only to employment contracts. An adult performing a mandate contract may be an “employed person” within the meaning of the PPK Act if they are compulsorily covered by pension and disability insurance under that title.

A student under 26 who is exempt from ZUS on a mandate contract does not meet this condition under that title.

Contract for specific work

As a rule, a contract for specific work does not give rise to ZUS contributions, but exceptions include a contract concluded with one's own employer or performed for that employer. The actual manner of performance, not the title of the document, determines the nature of the contract.

Principal on lump-sum tax

A business owner using lump-sum tax may hire a contractor, but the remuneration and payer's contributions do not reduce revenue subject to lump-sum tax. They are cash expenses, not costs in the tax calculation.

Most common mistakes

Claiming a ZUS exemption because the contract value is low.
Claiming unconditional “zero PIT” for a student without considering the 85 528 zł limit.
Splitting the disability contribution 4% to each party.
Calculating the health contribution without reducing the base by the contractor's social insurance contributions.
Assuming that PPK never covers contractors.
Deducting the cost of a mandate contract from revenue under lump-sum tax.

Sources

Need to settle accounts for contractors?

Oxyok provides accounting for sole proprietorships that hire people — from 49 zł + VAT per month.

Email Paweł or see Oxyok accounting.

This material is general in nature. When insurance titles overlap, all contracts, contribution bases and the insured person's status must be checked.