Jak obliczyć ratę kredytu?

Rata miesięczna zależy od kwoty kredytu, oprocentowania i okresu spłaty. Użyj kalkulatora kredytu, by obliczyć ratę, odsetki i całkowity koszt.

Czy każda umowa zlecenia jest oskładkowana?

Nie. To zależy od sytuacji ubezpieczeniowej zleceniobiorcy i przepisów.

Czy umowa zlecenia daje prawo do urlopu wypoczynkowego?

Co do zasady nie, bo to umowa cywilnoprawna.

Czy kalkulator zastępuje rozliczenie kadrowo-płacowe?

Nie. Wynik jest orientacyjny i pomocniczy.

Contract of mandate cost calculator

Calculate full contract-of-mandate cost for the client and net pay for the contractor. Social contributions and tax advance included.

How does the calculator work?

The calculator estimates the cost of a contract of mandate for the principal (gross pay + employer ZUS) and net pay for the contractor (gross minus employee ZUS, PIT advance, health contribution). If exempt from ZUS (e.g. student under 26), ZUS = 0 — higher net, cost = gross.

Rates and thresholds

Contribution	Rate
ZUS — employee part (pension + disability + sickness)	13.71%
ZUS — principal part (pension + disability + accident)	17.93%
Min. contribution base (approx.)	5,652 zł

As of: 2026-02-01.

Conditions and exceptions

• Below minimum ZUS base, the minimum applies — principal cost increases.
• ZUS exemption (pupil/student under 26) — no contributions, higher net; cost = gross.
• Minimum hourly rate applies — pay cannot be lower than min. rate × hours.

Examples

• Gross 4,000 PLN, no exemption → ZUS (employee + principal), PIT advance, health → lower net; principal cost = gross + employer ZUS. • Gross 6,000 PLN → net approx. 4,200–4,500 PLN (depending on ZUS base); employer cost approx. 7,000–7,200 PLN. • Student under 26 (ZUS exemption) → ZUS 0, cost = gross; higher net (PIT and possibly health only).

FAQ

What makes up the cost of a contract for the principal?: Cost = gross pay (rate for the contractor) + ZUS on the principal side (pension 9.76%, disability 6.5%, accident approx. 1.67%). The principal also pays the employee-side contributions (pension, disability, sickness) — they are deducted from the contractor's gross.
When is the contractor exempt from ZUS?: E.g. when they are a pupil or student under 26 and have no other insurance title (e.g. employment contract). Then they do not pay ZUS — net pay is higher; principal cost = gross only.
What is the ZUS base for a contract?: The contribution base cannot be lower than the minimum (approx. 60% of average wage) or higher than the maximum (approx. 30 × average yearly / 12). With low pay the minimum applies — then principal cost is higher than gross.
Is there leave entitlement on a contract?: No. Annual leave applies only under an employment contract. A civil contract has no leave, no severance, termination as per the contract.
How is the PIT advance calculated on a contract?: The PIT advance on contract pay is calculated on income (gross minus employee ZUS minus deductible costs). The tax scale (12% / 32%) and tax-free amount apply. The calculator simplifies (e.g. one monthly band).
Minimum hourly rate and contract?: From 2017, under a contract (and service agreement) the minimum hourly rate applies — not lower than the minimum wage per hour (for the year). The calculator does not convert hours to rates — enter monthly gross pay.

Legal basis

As of: 2026-02-01.

Legal information

Calculations are for information and estimation only. They do not constitute legal, tax or other professional advice. For individual matters, consultation with a lawyer, tax adviser or other specialist is recommended.

Legal basis

Social insurance act, PIT act — tax scale, tax-free amount. Rates and min. ZUS base — check MRPiPS and ZUS announcement for the year.

Calculator is indicative — use ZUS and tax office data for official calculations.