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Contract of mandate cost calculatorTable of contents
Unlike employment, a mandate contract may or may not be subject to ZUS contributions. It mainly depends on whether the contractor has another insurance title (e.g., employment) and their status.
The payer is usually the client. Contributions are calculated by the client and part of the cost is deducted from the contractor’s pay, which affects both total cost and net pay.
When ZUS applies, the client’s cost increases, and the contractor’s take‑home may decrease. Always determine ZUS status before calculating cost.
Use the mandate cost calculator and the guide on mandate cost.
If the contractor has employment, business activity or several mandates, the contribution duty depends on which title is primary. In practice, some contributions may not apply or only health insurance applies.
The client should collect a status declaration and age confirmation. This often determines whether contributions are due. If in doubt, ask for a current university certificate.
The contractor has a full‑time job in another company and earns at least the minimum wage. The mandate may be subject only to health insurance. Without status verification, settlements are easily wrong.
When contributions apply, the client registers and settles them within statutory deadlines. From the contractor’s side, it is important to provide full data and declarations at the start.
If the contractor is also your employee, contribution duties are usually full. In practice such a mandate is treated like additional employee pay.
If the contractor runs a business, contribution duties can differ. This is a common error area, so a clear declaration of status and insurance title is essential.
When a contractor has multiple mandates, contribution duties may differ for each contract. In practice, identify which title triggers full contributions and where duties are limited.
During an inspection, declarations and documents confirming the contractor’s status are crucial. Missing documents may lead to corrections and additional payments, so keep them archived.
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