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Contract of mandate cost calculatorTable of contents
In a mandate contract, the client usually acts as the payer: they calculate the PIT advance, apply KUP, and issue PIT‑11 for annual settlement. This affects the contractor’s net pay.
Standard KUP lowers the tax base and increases net pay. It is one of the main drivers of take‑home pay under a mandate.
After the year ends, the contractor receives PIT‑11 and files an annual return (often PIT‑37). This is where you verify whether advances were sufficient.
With several mandates you will receive multiple PIT‑11 forms. In the annual return, all income is summed, which can reveal underpaid or overpaid tax.
Use the mandate cost calculator to estimate net and compare scenarios.
The standard is 20% KUP, while 50% KUP is possible only for copyright‑related work and proper documentation of the transfer of rights. In practice the copyright fee must be separated in the contract.
For very low amounts different settlement rules (e.g. flat‑rate) may apply. For unusual amounts, confirm the current rules with the payer or an adviser.
Collect documents and verify that advances were calculated correctly. With multiple contracts, an underpayment in the annual return is common.
If your status or number of contracts changes during the year, update declarations with the payer. This helps reduce the risk of a large annual underpayment.
The payer applies advances and KUP based on declarations. If your situation changes, updating declarations helps avoid over‑ or under‑payment.
With long cooperation, it helps to verify advances and documents regularly. This reduces the risk of large adjustments in the annual return.
For foreign contractors, additional tax obligations may apply. In practice, check tax residency status and advance‑payment rules.
Some people qualify for tax reliefs or preferences that affect advances and annual settlement. It is worth checking eligibility, as it can change the final tax.
A contractor has multiple income sources and assumes each advance is sufficient. After summing in the annual return, an underpayment appears. Regular checks help avoid surprises.
If the contractor receives expense reimbursements (e.g., travel or materials), clarify how this affects tax settlement. Documentation method can influence the final tax outcome.
The clearer the settlement method and costs, the less room for misinterpretation in annual tax filings.
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