Contract for specific work vs employment contract — differences

Introduction

Contract for specific work and employment contract are two different forms of engagement. An employment contract creates an employment relationship with subordination, leave, notice and full social contributions. A contract for specific work is a civil-law contract: you perform a specific task but are not an employee under the Labour Code. This article compares differences between a contract for specific work and an employment contract as regards contributions, leave and notice.

Legal basis: Labour Code (employment), Civil Code (contract for specific work), Act on the social insurance system.

Employment contract - main features

Employment relationship - the employee is subordinate to the employer and works in a specified place and time (or remotely as agreed). Annual leave - 20 or 26 days (depending on seniority), cash equivalent on termination. Notice - statutory or contractual periods (e.g. 2 weeks, 1 month, 3 months). ZUS contributions - fully on the employer; health contribution and income tax are also deducted from pay. Protection - Labour Code rules.

Contract for specific work - main features

No employment relationship - the contractor performs a defined task; no typical subordination as with employment. No leave - no annual leave or cash equivalent. Termination - as set out in the contract; often short or no notice. Contributions - the principal pays ZUS if the contractor has no other title; sickness optional. Health contribution and tax depend on the form of taxation. In 2026 it is worth checking current rules.

When contract for specific work, when employment?

If the actual way of working looks like a job (fixed place and time, ongoing subordination, same duties as employees) then there is an employment relationship. Using a contract for specific work in that situation is not allowed. ZUS or the Labour Inspectorate may challenge it and establish employment with all consequences. So a contract for specific work is appropriate where you perform a specific, time-limited task (e.g. a one-off service, a project), without ongoing subordination.

Terminating a contract for specific work

A contract for specific work has no statutory notice period. Whether it can be terminated at short notice or with a period depends on the contract. Clauses often provide for termination at the end of the month or with 7-14 days notice. If silent, the Civil Code rules on contract termination apply.

Summary

Employment contract = employment relationship, leave, notice under the Labour Code, full contributions. Contract for specific work = no employment, no leave, termination and contributions as per contract and ZUS rules. If you actually work like an employee for one principal, the relationship may be reclassified as employment - then an employment contract is required. Use a net salary calculator or an adviser for contributions and tax.