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Contract‑for‑work net calculatorTable of contents
A contract‑for‑work (dzieło) net amount depends mainly on the deductible costs (KUP), PIT base, and tax advance. Your actual net can also change if there are extra deductions or if the contract is settled by a payer.
The rules come mainly from the PIT Act (deductible costs, advances, 50% KUP limits) and copyright law when higher KUP is used. These acts define the conditions that must be met for 50% KUP to be valid.
Use the contract‑for‑work net calculator to compare variants quickly.
The 50% KUP option is typically used when copyright‑related work is created, the author’s fee is separated, and rights are transferred or licensed in the contract. If you’re unsure, compare both variants and keep documentation for the creative part.
Remember that 50% KUP is subject to annual limits and additional conditions — check current rules and keep supporting evidence (e.g., description of the work, acceptance protocol).
In general, a contract‑for‑work does not trigger ZUS contributions, but there are exceptions — for example when the contract is signed with your employer or the work is performed for them under another agreement. In such cases deductions can apply and reduce net pay.
Scenario A — 20% KUP (example PIT rate)
Scenario B — 50% KUP (example PIT rate)
Actual amounts depend on current rates and deductions.
If your fee has a creative and a non‑creative part, the contract should split them. Example: 10,000 zł gross, with 6,000 zł as author’s fee (50% KUP) and 4,000 zł as a standard part (20% KUP). In practice, calculate both parts separately and add them up.
Net can also drop due to additional deductions (e.g., optional insurance), annual‑settlement adjustments, or when the payer uses different assumptions than you do. That’s why it’s worth cross‑checking the calculator result with payer data and settlement documents.
If your fee has multiple parts (e.g., author’s fee plus a standard part), calculate each part separately and then sum the results — this avoids errors in KUP application.
50% KUP is subject to an annual limit, so even if you meet the conditions, it cannot always be used without restrictions throughout the year. This is a common reason for differences between a calculator estimate and the annual settlement.
Income from a contract‑for‑work is usually reported on PIT‑11, then included in your PIT‑37 (or another relevant return). If you have multiple contracts or income sources, compare totals to see whether advances cover your yearly tax.
The more precise the contract, the easier it is to justify the settlement and understand where the net amount comes from.
For differences in costs and rules see:
Use it to compare KUP variants, estimate take‑home, and see how deductions change the result before negotiating the fee.
Mini timeline: sign the contract → deliver the work → receive payment → get PIT‑11 → file the annual return.
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