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Contract of mandate cost calculatorTable of contents
A mandate contract (zlecenie) is a civil‑law agreement based on due diligence rather than a specific result. It offers flexibility but lacks full Labour Code protection.
A good mandate contract should state:
The contractor is responsible for proper performance, not a specific outcome. The client must provide conditions to perform the tasks and pay on time.
ZUS depends on the contractor’s insurance status. PIT is usually settled by the payer and KUP affects net pay. See mandate and ZUS and mandate tax rules.
Many mandates are subject to a minimum hourly rate. If paid hourly, time tracking is required. See minimum rate for mandate.
Mandates work well for short‑term or project tasks. Employment fits stable, subordinate work. See mandate vs employment.
Use the mandate cost calculator to estimate total cost and take‑home pay.
A mandate is about due diligence, while a contract for specific work focuses on a result. This affects liability, settlements and ZUS risk. If work is continuous and subordinate, a mandate may be challenged.
A mandate fits a 2–3 month project with task‑based settlement. If cooperation resembles an employment relationship (fixed hours, subordination), an employment contract is usually safer.
In a mandate, the contractor is liable for due diligence, not a specific result. Liability can be broader than in employment because it follows civil‑law rules. Define expected outcomes and acceptance clearly.
If cooperation looks like employment (fixed hours, subordination, work on premises under supervision), ZUS or PIP may challenge the mandate. Risk increases when the contractor performs the same tasks as employees.
The parties may agree on reimbursement of expenses (e.g. travel, materials) or a cost allowance. It should be written into the contract to avoid disputes.
A mandate can be terminated, but the effects depend on the contract and the reason. Check notice clauses and keep evidence. See the guide mandate termination.
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