Language switcher
+48 732 225 322
+48 732 225 322
English
+48 732 225 322

October 2026

Umowa zlecenia or umowa o pracę in 2026: which is better for a worker

Profi Hand editorial team · employment agency, KRAZ certificate 32053

Umowa zlecenia or umowa o pracę in 2026: which is better for a worker

In short: an umowa o pracę (employment contract) gives you 20–26 days of paid leave a year, sick pay, overtime and night allowances, and a notice period before dismissal. An umowa zlecenia (civil-law contract of mandate) gives none of that, but it must still pay at least 31.40 zł gross per hour, and students under 26 take the whole rate home. Two things changed in 2026: zlecenie now counts toward your work seniority, and since 8 July the labour inspectorate can itself declare a zlecenie to be an employment contract.

20–26 daysof paid leave a year on an umowa o pracę; the law gives none on zlecenie
31.40 złminimum gross per hour on zlecenie in 2026, 32.30 zł from 2027
8.07.2026since this date the PIP can declare a zlecenie an employment contract by decision

How umowa o pracę and umowa zlecenia differ

An umowa o pracę is governed by the Labour Code (Kodeks pracy), an umowa zlecenia by the Civil Code (Kodeks cywilny). The employee rights of the Labour Code (leave, sick pay from the employer, overtime) apply only to people on an employment contract.

Umowa o pracęUmowa zlecenia
Minimum pay4,806 zł gross a month for full time (2026)31.40 zł gross for every hour (2026)
Paid leave20 days (under 10 years of seniority) or 26 daysNone by law
Sick pay80% of pay, 100% in some casesOnly if you pay the voluntary sickness contribution
OvertimeAllowance of 50% or 100%No allowance in the law
Night workAllowance of 20% of the hourly rate derived from the minimum wageNo allowance in the law
Ending the contractNotice of 2 weeks, 1 month or 3 months, depending on time with the employerEither side may end it at any time
ZUS contributionsAll: pension, disability, sickness, healthPension, disability and health are compulsory, sickness is voluntary. Students under 26 pay none
Work seniorityCountsCounts too, since 2026 (see below)

Take-home pay at the minimum rate

Figures for 2026 as calculated by the Polish portals Infor and PIT.pl:

SituationGrossTake-home
Umowa o pracę, over 26, full month4,806 zł3,605.85 zł
Umowa o pracę, under 26 (no PIT tax)4,806 zł3,773.85 zł
Zlecenie, per hour, no PIT tax, with voluntary sickness contribution31.40 zł24.66 zł
Zlecenie, per hour, no PIT tax, without sickness contribution31.40 zł25.36 zł
Zlecenie, student under 2631.40 zł31.40 zł: no contributions, no tax

The hourly zlecenie figures leave out PIT income tax: that is the case, for example, for a worker under 26 who is not a student. If you are over 26, 12% tax is also taken from each hour and you take home less. How much less depends on whether you filed the PIT-2 form. More on the minimum wage and the 2027 amounts in our article "Minimum wage in Poland 2027".

New in 2026: zlecenie counts toward seniority

An amendment to the Labour Code (art. 30²¹, Dz.U. 2025 poz. 1423) counts time worked on an umowa zlecenia or another service contract toward your work seniority, for periods when you paid pension and disability contributions. It has applied to public-sector employers since 1 January 2026 and to all other employers since 1 May 2026.

  • What you gain: more leave days (26 instead of 20 after 10 years of seniority), a longer notice period, higher severance on redundancy. For the notice period only a zlecenie with the same employer counts.
  • What does not count: umowa o dzieło (contract for a specific work).
  • How to prove it: order a certificate of insurance periods from ZUS (form USP, online only through eZUS) and give it to your employer. If you already worked for that employer when the rules started, you have 24 months to do it.

When a zlecenie is really an employment contract

Under art. 22 of the Labour Code, work under an employer's direction, at a place and time the employer sets, is employment whatever the contract is called. The law expressly forbids replacing an employment contract with a zlecenie while the work stays the same.

Since 8 July 2026 (act Dz.U. 2026 poz. 473), a labour inspector who finds such a case first gives the employer an order. If the employer does not comply, the district labour inspector can declare by decision that you are in an employment relationship. The employer can appeal to the labour court within a month. Before, this needed a court case.

For foreigners, switching is easier too since 8 July 2026: a zlecenie can be replaced by an employment contract without a new work permit or a new oświadczenie.

Working through an agency: which contract you may get

A temporary work agency can take you on in two ways: as a temporary employee on a fixed-term employment contract, or on a civil-law contract such as a zlecenie. Either way, you may work for one client company for no more than 18 months within 36 consecutive months. If you work on a zlecenie through an agency, the company where you work keeps the record of your hours.

For foreigners the law requires a written contract before work starts. If the contract is in Polish and you do not understand it, you must be given its text in a language you understand before you sign. How to check the agency itself is in our article "How to check an employment agency in Poland in the KRAZ register".

Which one to choose

  1. You plan to stay longUmowa o pracę: paid leave, sick pay from the employer, overtime and night allowances, protection from dismissal without notice.
  2. You are a student under 26A zlecenie often pays more: the whole rate reaches you, with no contributions and no tax.
  3. You are offered a zlecenieAsk whether the sickness contribution is included: without it, sick days are not paid. Ask how your hours will be confirmed, and check the rate is at least 31.40 zł gross.
  4. Before you signA written contract, before your first day, in a language you understand. Ask for every spoken promise to be written into it.

Tip

Keep your contract and payslips: since 2026 they help count zlecenie work toward your seniority. Profi Hand is an employment agency with KRAZ certificate 32053; you get your contract in writing and in a language you understand. All our services are free for you.

FAQ

Which is better: umowa o pracę or umowa zlecenia?

For long-term work, the umowa o pracę: leave, sick pay, allowances and a notice period. A zlecenie pays more to students under 26, because no contributions or tax are taken from their earnings.

How much do I take home per hour on umowa zlecenia?

At 31.40 zł gross, with no PIT tax: 24.66 zł with the voluntary sickness contribution and 25.36 zł without it. Over 26, tax is also deducted and you get less. A student under 26 gets the full 31.40 zł.

Do I get paid leave on umowa zlecenia?

Not by law: paid leave comes from the Labour Code, which covers people on an employment contract.

Does zlecenie count toward work seniority?

Yes, since 2026; with private employers since 1 May 2026. You need a ZUS certificate of the periods when you paid pension and disability contributions.

Can the labour inspectorate turn a zlecenie into an employment contract?

Yes, since 8 July 2026. If you work like a regular employee (on a schedule, under direction, at a place the employer sets), the district labour inspector can declare an employment relationship by decision.

Do I have to pay the agency?

No. All our services are free for you.

Sources

Jobs you can apply for now

Housing and city from current Profi Hand vacancies. All our services are free for you.

All jobs →

More to read

All articles →