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Civil law contractsPrint

Civil law contracts are different legal forms from a contract of employment on whose basis work can be performed, and they are governed by the provisions of the Civil Code.

Civil law contracts are commonly used when the employer does not plan to employ a worker under an employment contract, but requires the performance of certain activities or for some specified work to be completed.

Basic features of performance of work under civil law contracts that set it apart from the work performed under a contract of employment:

  • in case of civil law contracts there is greater freedom of taking up employment by the person providing the service/work, and the refusal to carry out orders does not constitute a breach of contractual obligations - more information on the duties of an employee is available here ->
  • in case of civil law contracts it is admissible to subcontract work;
  • in case of civil law contracts the place and time of work may be specified, but it is not necessary; the completion of the job counts more that the details of its performance;
  • in case of civil law contracts there is no obligation to collect all social security contributions and grant leave to the employee.

Attention: To work under a contract of mandate or contract for specific work to be performed, the foreigner must also obtain a work permit - more information on work permits is available here ->

The most common civil law contracts are:

  • contract of mandate
  • contract for specific work.

Contract of mandate

A contract of mandate consists in an agreement to perform certain work within a specified period as commissioned by the principal, in return for fixed remuneration. In this framework, the contractor undertakes to perform certain activities for the principal. A contract of mandate is therefore a due diligence contract. The contracting parties in the contract determine the nature of the activity, its scope, organizational framework and remuneration - the amount listed in the contract is the gross remuneration - what is gross remuneration? ->  

Attention: Please remember that this type of contract does not fall under the minimum wage requirement! - what is the minimum wage? ->  

The terms of settlement for the contract depend on whether the contractor has other income resulting from an employment contract, or it is his only source of income. If the contract of mandate is the sole source of income from work, it is mandatory to pay all social insurance contributions (what is social security ->) (which also means that for the duration of the contract the contractor is covered by health insurance) and tax advances. If the contract of mandate is simply an additional source of income of the employee and the remuneration under the contract of employment is at least minimum wage - with social security contributions deducted by the employer - the contributions for such contracts of mandate are voluntary and the salary is only subject to income tax - what is income tax? -> 

The principal is not obliged to grant leave, severance pay or pay the employee for periods of illness nor any other additional benefits.

A contractor may enter into multiple contracts of mandate with one employer.

Contract for specific work

A contract for specific work is a contract relating to completion of a specific, clearly-defined task, as a result of which a certain product is created. Thus, a contract for specific work is an agreement of result. The work (product) must be clearly identified and be of at least a partly tangible nature. 

The person completing the task must receive financial remuneration - the agreement lists gross remuneration - what is gross remuneration? -> 

Attention: Please remember that this type contract does not fall under the minimum wage requirement! - what is minimum wage? ->

The contract usually specifies a time limit for completion of the work.

The contractor is responsible for the result of his work.

This agreement is advantageous from the point of view of the contractor if he has another job, and work under this type of contract provides an additional source of income. This is due to the fact that although the contract for specific work does not guarantee social security and health insurance coverage, income tax under this contract is lower than for all other contracts - what is income tax? ->

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