![Mandatory contract 2024 and 2025 [Kalkulator]](https://i0.wp.com/ocdn.eu/pulscms-transforms/1/VDqk9kuTURBXy81NmYwNTAzYi1hMGEyLTQ4M2QtOWM2MC0yNDM0OTA1MzBiMzMuanBlZ5GVAs0EsADDw94AAaEwAQ?w=1024&resize=1024,1024&ssl=1 "Mandatory contract 2024 and 2025 [Kalkulator]")
Mandate Contract 2024 – KC
A mandate contract is a type of civil law contract. The provisions on this subject are found in the Civil Code (articles 734-751 of the Civil Code).. This contract is concluded between the contractor and the client. Who can conclude mandate contracts? Individuals, legal entities and organic units without legal personality. What does the mandate contract cover? The contractor undertakes to perform a legal act on behalf of the client. Unless the parties agree otherwise, the order includes the authorisation to carry out activities on behalf of the principal. This provision is without prejudice to the provisions on the form of power of attorney.
Commission and license
The contractor does not exercise any rights arising from the Labor Code. Therefore, during the assignment, you are not entitled to any employment rights such as vacation.. Usually, however, the persons concluding a mandate contract communicate this issue. They determine, for example, the date on which the contractor will not perform the assigned tasks due to planned rest.
Request and termination
When placing an order, each party may terminate the contract at any time under certain conditions referred to in art. 746 CC. As a rule, there is no notice period unless the parties mutually agree on such a period. This type of contract is characterized by great freedom in determining the terms of cooperation.
Article 746.[Wypowiedzenie zlecenia] § 1º The ordering party may terminate the order at any time. However, the ordering party must reimburse the person accepting the order for the expenses incurred in properly executing the order; in the case of a paid order, the ordering party is obliged to pay the ordering party a portion of the remuneration corresponding to his/her previous activities, and must also make good the damage if the termination was without just cause.
§ 2. The person accepting the order may terminate it at any time. However, if the order is paid for and the termination occurs without valid reason, the person accepting the order is liable for the damages.
§ 3. The right to withdraw from an order cannot be waived in advance for important reasons.
Order and employment contract
The basic differences between a mandate contract and an employment contract are:
- The assignment is a civil law contract regulated by the Civil Code, while the employment contract is regulated by the Labour Code. The Civil Code does not impose the obligation to conclude the mandate contract in writing (it is worth doing so for evidentiary purposes), while the Labour Code requires the employment contract to be concluded in writing.
- The client has a great deal of freedom in the execution of the contract – whereas the employee with an employment contract is bound to a relationship of subordination with the employer. He performs work for and under the direction of the employer.
- The application can be terminated at any time. In this regard, the employment contract is strictly regulated in the Labor Code – the notice period depends on the length of service. Employees are protected against termination of the contract in certain situations.
- The contractor does not benefit from labor rights, such as time off work to care for children, donate blood or take vacations.
- In the case of assignment, payment of health insurance contributions is not mandatory, but it is in the employment contract.
- The mandate contract is subject to a minimum hourly rate and the employment contract is subject to a minimum remuneration.
Order in 2024 and 2025 – hourly rate
Since 2017, the Polish legal system has introduced a minimum hourly rate for orders. Its purpose is to ensure fair remuneration. It is equivalent to the minimum wage established for an employment contract. It is currently PLN 4,300 gross. While the hourly rate from July to December 2024 is PLN 28.10 gross. There will be another increase from January 2025. You can expect the minimum hourly wage under a contract to be PLN 30.20 gross.
Net hourly rate 2024
What is the minimum hourly rate for an assignment network, i.e. available? The first hourly rate came into effect on January 1, 2017 and amounted to PLN 13 gross. The net amount was PLN 9.49. In 2024, the minimum hourly rate for requests increased twice as much. From January to June 2024, it amounted to PLN 27.70 gross (PLN 21.75 net), and from July to December 2024 it amounted to PLN 28.10 gross (PLN 22.07 net).
Mandate contract – calculator
It is best to calculate the net remuneration for a mandate contract using a dedicated calculator. The mandate contract calculator requires you to enter the gross amount specified in the contract, the number of sources of income, the costs of earning income, and whether a PIT-2 declaration has been filed. You can also select additional functions, such as:
- do not deduct the ZUS contribution (contract without ZUS)
- include voluntary health insurance
- does not include health insurance premiums
- the contractor is an employee of the client
- take into account the IRS tax reduction
- Tax exemption request
The calculator will provide the amount of contributions, taxes and the net amount. This will be the remuneration that the contractor will receive in cash. Calculate the remuneration of the mandate contract >>>Contract Calculator
Mandate contract – 2024 calculator / Infor.pl
Request – ZUS contributions
Do I have to pay ZUS contributions under a mandate contract? As a rule, according to the Social Security System Act and the Publicly Funded Health Care Act, contributions for retirement, disability, health and accident insurance are paid from the date of the mandate. This obligation ceases if the contractor receives remuneration equal to or higher than the minimum wage in a given month under other contracts. In such a situation only health insurance contributions are mandatory. However, sickness contribution is voluntary.. By paying it, you are entitled to sickness benefits during sick leave, maternity leave, care leave or rehabilitation benefits. In addition to maternity benefits, other benefits can be received after the so-called waiting period. The sickness contribution can be paid in connection with an assignment covered by the compulsory contributions to pension, disability and accident insurance.
Example
Anna W. has signed three mandate contracts for a given month with three different employers. As a result of these contracts, she will receive a gross remuneration of PLN 5,000. When signing another contract for this month, she only needs to pay the health insurance premium. There is no obligation to pay contributions to pension, disability and accident insurance.
Important
If an employer signs a mandate contract with his own employee, he pays all contributions.
Mandate contract – model
The mandate contract does not have to be in writing, but it is worth doing so for evidentiary purposes. How to draw up a mandate contract? Here is the sample application: Mandate contract
Legal basis
Law of April 23, 1964, Civil Code (Official Gazette of 2024, item 1,061)
Law of 13 October 1998 on the social security system (Official Gazette of 2024, item 497)
Law of 27 August 2004 on publicly financed health services (Official Gazette 2024, item 146)
