PLN 7,000 Gross to Net 2026: Employment or Mandate Contract

PLN 7,000 gross on a Polish employment contract (umowa o pracę) pays PLN 5,102 net in 2026, with PIT-2 filed and standard costs. Many offers at this level come instead as a mandate contract (umowa zlecenie), a civil-law contract common for contractors and agencies. Without PIT-2 and without voluntary sickness insurance it pays PLN 5,057, PLN 45 less than the job. The gap is small because a mandate worker does not pay the sickness contribution and deducts 20 % of income after ZUS as costs rather than a flat PLN 250. With PIT-2 filed with the client, the mandate pays PLN 5,357; adding voluntary sickness insurance brings it to PLN 5,217. What the net figure leaves out is paid holiday, employer sick pay and a notice period, which only the employment contract gives you. The client pays PLN 8,434 for the mandate and an employer PLN 8,434 for the job.

Net pay (take-home)

PLN 5,102

73 %

14 %

Net

ZUS

Health

PIT

Pension (9.76 %)	−PLN 683
Disability (1.5 %)	−PLN 105
Sickness (2.45 %)	−PLN 172
Health contribution (9 %)	−PLN 544
PIT advance	−PLN 395
Employer cost	PLN 8,434

Same gross on other contracts: employment PLN 5,102 · zlecenie PLN 5,357 · dzieło PLN 6,628

How we calculate (methodology)

2026 rates from ZUS and the PIT Act · calculated in your browser, nothing is sent.

The two contracts side by side at PLN 7,000

Employment contract: PLN 5,102, sickness insurance (2.45 %) included.
Mandate, no PIT-2, no sickness cover: PLN 5,057.
Mandate with PIT-2: PLN 5,357.
Mandate with PIT-2 and voluntary sickness insurance: PLN 5,217.

Even with comparable protection the mandate pays a little more here, but without employee rights. If you already have a job that applies PIT-2, the PLN 300 reduction has to be split between payers or kept with one of them. Run your own figures in the mandate contract calculator, or compare with a specific-work contract on mandate vs specific-work contract.

Voluntary sickness insurance on a mandate

On a mandate the 2.45 % sickness contribution is optional: you join on request. At PLN 7,000 it costs PLN 140 a month in net pay. Without it there is no sickness benefit from ZUS if you fall ill, and most mandates only pay for work actually done.

Employees pay the contribution automatically, and for up to 33 days of illness a year the employer pays 80 % of salary. On PLN 7,000 that is PLN 161 gross per day, so ten days off sick bring PLN 1,611 instead of PLN 2,333. Check other cases in the sick pay calculator.

What a mandate offer at this level does not show

An employment contract comes with paid annual leave, a notice period and Labour Code protection. A mandate pays for agreed hours or tasks, with a statutory floor of PLN 31.40 gross per hour. If a mandate is meant to replace a PLN 7,000 job, ask whether the rate accounts for days off, and convert it into an hourly figure before you compare.

PLN 7,000 gross on each contract

Contract	ZUS	Health	Tax	Net
Employment contract	PLN 960	PLN 544	PLN 395	PLN 5,102
Mandate contract (zlecenie)	PLN 788	PLN 559	PLN 596	PLN 5,057
Specific-work contract (dzieło)	PLN 0	PLN 0	PLN 672	PLN 6,328
B2B flat tax	PLN 1,788	PLN 433	PLN 908	PLN 3,871
B2B lump sum (IT)	PLN 1,788	PLN 831	PLN 592	PLN 3,789
B2B tax scale	PLN 1,788	PLN 469	PLN 325	PLN 4,417

The year month by month on an employment contract

Month	ZUS	Health	PIT	Net
1	PLN 960	PLN 544	PLN 395	PLN 5,102
2	PLN 960	PLN 544	PLN 395	PLN 5,102
3	PLN 960	PLN 544	PLN 395	PLN 5,102
4	PLN 960	PLN 544	PLN 395	PLN 5,102
5	PLN 960	PLN 544	PLN 395	PLN 5,102
6	PLN 960	PLN 544	PLN 395	PLN 5,102
7	PLN 960	PLN 544	PLN 395	PLN 5,102
8	PLN 960	PLN 544	PLN 395	PLN 5,102
9	PLN 960	PLN 544	PLN 395	PLN 5,102
10	PLN 960	PLN 544	PLN 395	PLN 5,102
11	PLN 960	PLN 544	PLN 395	PLN 5,102
12	PLN 960	PLN 544	PLN 395	PLN 5,102
Year	PLN 11,516	PLN 6,524	PLN 4,740	PLN 61,220

Frequently asked questions

Does a mandate contract at PLN 7,000 pay more than a job?

It depends on your declarations. With no PIT-2 and no sickness cover the mandate pays PLN 5,057 against PLN 5,102 on a job. If the client applies PIT-2, the mandate rises to PLN 5,357, which beats the job. The job, however, adds paid leave, employer sick pay and a notice period.

What does voluntary sickness insurance cost on a PLN 7,000 mandate?

2.45 % of the gross, which lowers your net by PLN 140 a month, from PLN 5,057 to PLN 4,917 without PIT-2. Part of it comes back through lower tax, since the contribution reduces the taxable base. In exchange you become eligible for sickness benefit from ZUS, which a mandate worker without it does not get.

How much sick pay would I get on a PLN 7,000 employment contract?

The base is your salary minus 13.71 % of social contributions, paid at 80 %: PLN 161 gross per day. Ten days of sick leave pay PLN 1,611 instead of PLN 2,333. No social contributions are taken from sick pay, but health insurance and the tax advance still are.

Can I file PIT-2 with a client who pays me under a mandate?

Yes. Since 2022 the PIT-2 statement also covers mandate contracts, so the client deducts PLN 300 from your tax advance and your net rises from PLN 5,057 to PLN 5,357. The reduction can be used by one payer or split between two or three, so with a parallel job you need to choose.

PLN 7,000 gross: employment contract or zlecenie?

The two contracts side by side at PLN 7,000

Voluntary sickness insurance on a mandate

What a mandate offer at this level does not show

PLN 7,000 gross on each contract

The year month by month on an employment contract

Frequently asked questions

Related calculators and guides

Salary calculator

PLN 6,000 gross

PLN 8,000 gross

Sources