Poland
UoP vs Mandate vs B2B (Poland)
Compare the same monthly gross pay or business revenue across three Polish contract types: employment (UoP), mandate and B2B (JDG).
Open calculatorPoland mandate contract 2026
Covers the three standard 2026 scenarios for a Polish mandate contract. Student under 26: zero ZUS and zero PIT advance up to the 85,528 zł annual youth-relief limit; the excess above the limit is taxed at 12% (20% KUP), assuming the limit was not used earlier. Sole title: full employee social ZUS (13.71% including optional sickness cover), 9% health insurance, 20% statutory cost deduction (KUP) and 12% PIT. Alongside an employment contract (earning at least the minimum wage): 9% health insurance and PIT only.
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The amount of the whole contract, not a single payout or instalment. Leave empty if no total is fixed (e.g. an hourly rate).
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Net pay (take-home)
2205,65 zł
Employee social ZUS
430,49 zł
Health insurance (9%)
243,86 zł
PIT tax advance
260,00 zł
Labour Fund and Solidarity Fund (paid by the client)
0,00 złbelow the minimum wage
Total client / payer cost
3706,14 zł
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2026 rules: 9.76% pension + 1.5% disability ZUS, optional 2.45% sickness, 9% health, 20% KUP cost deduction, 12% PIT. The student variant assumes an unused youth-relief limit; anything above 85,528 zł gets a PIT advance at payment. Labour Fund and Solidarity Fund (2.45%) for sole title apply to a full month when the combined base is at least 4,806 zł (2026 minimum wage).
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