Poland
UoP vs mandate vs sole proprietorship
The same monthly gross pay or revenue in three sketches: employment, mandate and sole proprietorship. Not an accounting settlement.
Open a calculatorPoland mandate 2026
Three common 2026 cases. A student under 26: no social contributions and no PIT if annual income stays under 85,528 zł. Sole title: employee social contributions (13.71% with voluntary sickness cover), 9% health, 20% deductible costs and 12% PIT. Alongside an employment contract: health contribution and PIT only. Not a payslip.
zł
Net (take-home)
2205,65 zł
Employee social ZUS
430,49 zł
Health contribution
243,86 zł
PIT advance
260,00 zł
Total payer cost
3783,07 zł
Net (take-home): 2205,65 zł
2026 sketch: 9.76% + 1.5% social, optional 2.45% sickness, 9% health, 20% KUP, 12% PIT. Student path assumes the young-person PIT relief still has room.
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An educational estimate. Not medical, tax or credit advice.