Umowa zlecenie salary calculator
On umowa zlecenie your net pay depends a lot on who you are — a student, someone with a main job, or working on the mandate contract alone. Tick your case and see the difference.
Students under 26 on umowa zlecenie: no tax, no ZUS
This is the best contract for students. While you are under 26 and have pupil or student status, nothing is deducted from a mandate contract — no social contributions, no health insurance and no income tax. The gross amount in the contract is exactly what you get.
- Who counts as a student. Students of Polish universities (and of many universities elsewhere in the EU) and pupils of post-primary schools — high schools, technical and post-secondary schools. The employer usually asks for a copy of your student ID (legitymacja).
- Until when. Until your 26th birthday or the end of your studies, whichever comes first. Once you defend your thesis, the student status is gone, even at 23.
- Only on zlecenie. On umowa o pracę a student pays ZUS and health insurance like everyone else. The under-26 tax relief still applies there, but the contributions do not go away.
If you are not a student
Under 26 without student status — no income tax (youth relief up to PLN 85,528 a year), but ZUS and health insurance are deducted. With a main job on umowa o pracę paying at least the minimum wage — the zlecenie carries only 9% health insurance and tax. Zlecenie as your only income — everything is deducted, and sickness insurance is optional.
Tax on a mandate contract: 20% deductible costs, 12% rate, PLN 300 reduction only with a PIT-2 form. Rates for 2026.