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Contract of mandate cost calculatorTable of contents
A mandate contract (zlecenie) and an employment contract are two different legal models. A mandate is a civil‑law contract; employment creates a labour relationship. This affects employee rights, employer duties and total cost.
In practice, the actual nature of work matters. If a mandate looks like employment, it can be challenged.
Employment always includes ZUS. With a mandate, ZUS depends on the contractor’s insurance status. This is the key cost driver. See mandate contract and ZUS.
Mandates are usually settled by the payer. KUP reduces the PIT base and affects net pay, but not always the client’s total cost. See mandate tax rules.
Many mandates are subject to a minimum hourly rate and time tracking. There are exceptions, so check applicability. More in minimum hourly rate for mandate.
A mandate can be cheaper than employment — but not always. When ZUS applies, the cost may be close to employment. Compare in the mandate cost calculator and the guide on mandate cost.
Mandate contracts are usually more flexible to terminate under civil law, while employment has formal notice rules. See mandate termination.
Labour Code; Civil Code (mandate); Social Insurance Act; minimum hourly rate regulations.
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