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Many foreigners working in Poland do not fully understand the difference between an employment contract, a contract of mandate (or contract for provision of services), and a specific task contract. This is completely natural, as these contracts are governed by different sets of legal regulations – primarily the Labour Code and the Civil Code.

A lack of knowledge in this area can lead to serious consequences:

• An employee may unknowingly give up rights granted under an employment contract (such as paid vacation or sick pay),
• They may be left without social security coverage if they choose a civil law contract without full ZUS (social insurance) contributions,
• And they may not understand their legal responsibilities – for example, under a contract for a specific task, the contractor is responsible for delivering a final result, not just performing the work diligently.

From the perspective of a foreigner from Ukraine or other Eastern countries, where the legal system is based on different principles, these differences may be even less intuitive. At first glance, Polish labour law may appear similar to Ukrainian law – both systems recognize traditional employment contracts and civil-law forms of cooperation. However, on closer inspection, the differences lie in the details – and they are significant.

In Ukraine, despite the existence of similar forms of cooperation, the focus is still on traditional employment contracts. Alternative forms – such as civil-law contracts – often operate in the legal „grey zone”, and the lack of automatic pension fund contributions means the worker must take care of their own future. So, despite surface-level similarities, the Polish system offers more transparency, flexibility, and security, while the Ukrainian system still relies heavily on the traditional model, leaving modern forms of employment uncertain.

Employers sometimes do not clearly explain the implications of each type of contract – which can lead to misunderstandings, disputes, or a lack of awareness about one’s rights, especially since these matters may seem obvious to Polish employers.

Therefore, it’s worth knowing the key features of each type of contract. Being aware of the type of contract you are signing allows you to better plan your financial stability and know what you can expect from your client or employer.

That’s why we explain, as simply as possible, the differences between: employment contracts, contracts of mandate/provision of services, and specific tasks contracts – in terms of rights, obligations, as well as tax and insurance consequences.

1.Employment Contract

• Regulated by: Labour Code (Journal of Laws 1974 No. 24, item 141, as amended),
• Characteristics: The employee performs work under the employer’s supervision, at a specified time and place, according to a set schedule or assigned tasks,
• Benefits: The employee is entitled to paid vacation, sick leave pay, maternity/paternity leave, severance pay, protection against unjustified dismissal, and full ZUS (social insurance) contributions,
• Drawbacks: Less time flexibility and higher employment costs for the employer.

2. Contract of Mandate/Contract for Provision of Services

• Regulated by: Civil Code, Articles 734–751,
• Characteristics: The contractor (mandatary) undertakes to perform specific activities with due diligence, but without guaranteeing the final result,
• Flexibility: Freedom to choose the time and place of work,
• Contributions: ZUS (social insurance) and health insurance contributions are generally required (with some exceptions, e.g., for students),
• Remuneration: Payment for time worked (hourly rate or lump sum),
• Liability: Obligation to perform with due diligence, not to deliver a specific outcome.

3. Specific Task Contract

• Regulated by: Civil Code, Articles 627–646,
• Characteristics: The contractor (service provider) undertakes to complete a specific task – a clearly defined material or immaterial result,
• Freedom: No set working time or location – only the final result matters,
• Contributions: In principle, no ZUS (social insurance) contributions are required (except when the task is performed by someone who is also an employee or contractor of the ordering party; regardless, since 2021, there is a mandatory obligation to report such contracts to ZUS using the RUD form),
• Remuneration: Paid for the completed task, usually as a lump sum,

Liability: The contractor is liable for any defects or lack of proper quality in the final result.

Comparison Table

When and Which Contract to Choose?

• Employment Contract: for those seeking stability, full employee rights, and social security coverage.
• Contract of Mandate: for temporary or task-based cooperation when the contractor values freedom of action, flexibility, and the number of hours worked.
• Specific Task Contract: for projects with a clearly defined goal and result – e.g., creating a graphic design, software, or text.

Summary
The choice of contract type should depend on:

• the nature of the work,
• the desired flexibility,
• the need for social security coverage,
• the scope of responsibility for the final result.

Please feel free to contact us if you need help drafting, analysing, or adapting a contract. We offer professional legal assistance in both labour and civil law.