A specific-task contract (umowa o dzieło) is a civil-law contract regulated by the Civil Code (Articles 627–646), in which the contractor undertakes to produce a specified work — a verifiable result — and the orderer undertakes to pay remuneration. Unlike a mandate contract (umowa zlecenie) and an employment contract (umowa o pracę), ZUS contributions are in principle not paid on a specific-task contract, which for years has made it the form of cooperation most frequently challenged by ZUS. Below we explain when a specific-task contract can be safely concluded, how to tax it in 2026 and what notification obligations rest on the orderer.
How a specific-task contract differs from a mandate contract
The essence of the distinction lies in the subject of the contract. A specific-task contract is a contract of result — on completion a specific, measurable output is produced (e.g. a graphic design, a translated text, a painting, a software program meeting an agreed specification). A mandate contract is a contract of due diligence — the contractor undertakes to perform specified activities, not to achieve a specific result (e.g. running training, handling clients, supervising a project).
Key consequences follow from this difference:
- a specific-task contract is not subject to ZUS contributions (apart from the exception described below), while a mandate contract — as a rule — is;
- the specific-task contractor is liable for the result; the mandate contractor — for due diligence;
- a mandate contract is subject to the minimum hourly rate; a specific-task contract is not.
When ZUS can challenge a specific-task contract
ZUS and the social-security courts consistently challenge specific-task contracts in which no specific and verifiable result can be identified. The most common mistakes are:
- repetitive, cyclical activities (e.g. "running classes", "handling clients", "cleaning", "security");
- lack of a description of the work — a vague subject matter ("performance of marketing services");
- remuneration calculated per hour of work rather than per result;
- long contracts running for months without a clearly defined end product.
If ZUS reclassifies the contract as a mandate contract or a disguised employment relationship, the orderer will pay back contributions (often for several years back) with interest. The content of the contract must therefore clearly define: what the work is, the acceptance criteria, the deadline for completion and the remuneration due for its performance.
When ZUS does apply to a specific-task contract
There are two situations in which social-insurance contributions are due on a specific-task contract:
- a specific-task contract concluded with one's own employee — the employer then treats the remuneration from the specific-task contract as income from the employment relationship and pays full ZUS (pension, disability, sickness, accident, health);
- a specific-task contract under which the work is performed for one's own employer — even where another entity is interposed (the agency "workaround").
Practical conclusion: never conclude a specific-task contract with a person you already employ on a payroll basis — it saves nothing in tax and contributions and creates the risk of PIP and ZUS audits.
RUD notification to ZUS — obligation since 2021
Regardless of the fact that a plain specific-task contract carries no contributions, since 1 January 2021 every orderer (natural person, company, institution) must report the conclusion of such a contract to ZUS on form RUD. The notification is filed within 7 days of concluding the contract, electronically via the ZUS Electronic Services Platform (PUE ZUS) or on paper. A single RUD form can list up to 10 contracts.
Exempt from the notification duty are, among others, contracts with one's own employees and contracts concluded by natural persons who are not themselves entrepreneurs and are entering the contract for a purpose unrelated to business activity (e.g. a private commission with an architect for a house design). Failure to notify on time carries a fine.
Taxation — PIT and tax-deductible costs
Income from a specific-task contract is taxed under PIT on general rules — the advance is 12%, unless aggregate annual income exceeds PLN 120,000 (then 32% on the excess). At the end of the year the contractor settles the income in a PIT-37 return (or PIT-36 if they have other income), taking into account the advances withheld in line with the PIT-11 information from the orderer.
The biggest tax advantage of a specific-task contract is the increased tax-deductible costs:
- 20% — applied as standard to specific-task contracts;
- 50% — applied where the contractor transfers to the orderer economic copyright or grants a licence to a work within the meaning of the Copyright Act (articles, graphics, source code, musical work).
The 50% costs apply only to the part of the remuneration that constitutes authorial fee (usually with a separate clause in the contract setting out the creative portion). There is also an annual limit: the sum of authorial costs (50%) on PIT-37 cannot exceed PLN 85,528. Above that amount the costs are capped at the limit.
Example. A graphic designer receives PLN 10,000 gross for a visual-identity project. The contract states that 80% of the remuneration constitutes authorial fee for the transfer of rights. Tax-deductible costs: 50% × PLN 8,000 = PLN 4,000 (creative part) + 20% × PLN 2,000 = PLN 400 (non-creative part). Tax base: PLN 10,000 − PLN 4,400 = PLN 5,600. PIT advance at 12%: PLN 672. Net payout: PLN 9,328.
Health contribution, VAT and formal requirements
A specific-task contract — apart from the exceptions mentioned above — is not subject to the health contribution. The contractor is not covered by NFZ health insurance by virtue of the specific-task contract; without another title (employment, mandate, business, KRUS, unemployment) they must either insure voluntarily or remain as a dependent of an insured family member.
A specific-task contract between entrepreneurs (e.g. a marketing agency commissioning a freelance JDG to produce a work) is settled by a VAT invoice — ZUS is out of the picture, the orderer does not withhold a PIT advance, and the contractor settles tax from their own business. Such a relationship does not require an RUD filing.
The contract may take any form, though in practice it is always worth putting it in writing. Mandatory elements are: identification of the parties, subject matter (description of the work and acceptance criteria), deadline for completion, remuneration and the acceptance and complaint procedure. Transfer of copyright requires written form under pain of invalidity (Article 53 of the Copyright Act).
Specific-task contract and foreigners
A foreigner may conclude a specific-task contract in Poland on the same terms as a Polish national, provided they hold a legal title to stay and — if required — a basis for work (work permit, declaration of entrustment of work, Starost's decision on the labour-market test, exemption from the permit requirement, including under a Pole's Card, a diploma from a Polish university, permanent residence or EU long-term resident status). For tax purposes residence matters: a non-resident (up to 183 days of stay in a year without a centre of interests in Poland) settles in Poland only income earned in Poland, often at a 20% flat withholding tax on a specific-task contract concluded with a non-resident — details depend on the applicable double-taxation treaty.
Checklist before signing
- Is the subject matter of the contract a specific, verifiable work? If not — switch to a mandate contract.
- Is remuneration set for a result rather than for hours? If you pay for hours — risk of challenge by ZUS.
- Is the contractor your employee? If so — ZUS and PIT as for an employment relationship.
- Have you filed the RUD form with ZUS within 7 days?
- Have you addressed the transfer of copyright in the contract (if you apply the 50% costs)?
How Good Balance helps
Good Balance specialists prepare specific-task contracts tailored to the particular project — with a description of the work, transfer of copyright and a correctly separated authorial fee. Within our contract-drafting services we support both orderers and contractors, file RUD notifications and select the correct tax-deductible costs. If you plan an ongoing collaboration with a team of freelancers, we will help assess whether a specific-task contract, mandate contract, B2B contract or employment is the right choice — see also our HR advisory.