Mandate contract calculator (umowa zlecenie) 2026: gross to net
Enter the gross amount from your contract and the calculator deducts ZUS, the health contribution and the tax advance under this year's rules.
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A mandate contract (umowa zlecenie) for PLN 4,000 gross leaves PLN 2,889 take-home in 2026 if you do not pay voluntary sickness cover and have not filed PIT-2. From gross pay come pension at 9.76 % and disability at 1.5 % (together PLN 450.40), the 9 % health contribution on the amount after social contributions (PLN 319.46) and a 12 % PIT advance (PLN 341). Deductible costs are 20 % of income after contributions, or 50 % when you transfer copyright. Sickness cover at 2.45 % is optional; with it you keep PLN 2,810. A pupil or student under 26 is not compulsorily covered by pension and disability insurance on a mandate contract; the calculator also assumes no health contribution or tax for them, so net equals gross. A contract up to PLN 200 is taxed at a flat 12 % without costs. The minimum hourly rate on a mandate contract is PLN 31.40. The calculator below works out net pay for any amount and option.
Net pay (take-home)
PLN 3,189
| Pension | −PLN 390 |
| Disability | −PLN 60 |
| Health contribution | −PLN 319 |
| PIT advance | −PLN 41 |
| Cost to the client | PLN 4,717 |
Same gross on other contracts: employment PLN 3,057 · zlecenie PLN 3,189 · dzieło PLN 3,916
2026 rates from ZUS and the PIT Act · calculated in your browser, nothing is sent.
Mandate contract net pay at common amounts
The table shows amounts without PIT-2. The student column covers a pupil or student under 26, who on a mandate contract is not compulsorily covered by pension and disability insurance (Article 6(4) of the Social Insurance System Act).
| Gross | Net without sickness cover | Net with sickness cover | Student under 26 |
|---|---|---|---|
| PLN 1,000 | PLN 723 | PLN 702 | PLN 1,000 |
| PLN 2,000 | PLN 1,445 | PLN 1,404 | PLN 2,000 |
| PLN 3,000 | PLN 2,167 | PLN 2,107 | PLN 3,000 |
| PLN 4,000 | PLN 2,889 | PLN 2,810 | PLN 4,000 |
| PLN 4,806 | PLN 3,472 | PLN 3,376 | PLN 4,806 |
| PLN 6,000 | PLN 4,334 | PLN 4,214 | PLN 6,000 |
| PLN 8,000 | PLN 5,779 | PLN 5,619 | PLN 8,000 |
The gap between the first two columns is the sickness contribution itself, less a small tax effect. The student column looks like a mistake but is not: with no contributions, no health contribution and, up to the annual PLN 85,528 limit, no tax, gross equals net.
How the calculator handles PLN 4,000 gross
First come the contractor's social contributions: pension PLN 390.40 and disability PLN 60.00. Then deductible costs, 20 % of gross minus those contributions: PLN 709.92. The tax base after rounding is PLN 2,840, and the 12 % advance comes to PLN 341. The 9 % health contribution on gross after social contributions is PLN 319.46. You keep PLN 2,889.14.
The switches in the calculator change these items one at a time. Sickness cover adds the 2.45 % contribution. Student status removes all contributions and tax. PIT-2 lowers the advance by PLN 300, explained in our PIT-2 guide. Creative costs replace 20 % with 50 %, but only for creative work, as our guide to creative work costs explains.
What this calculator does not cover
It assumes a single mandate contract with full pension and disability contributions. It does not handle several mandate contracts at once, with one client or several, nor overlapping insurance titles (zbieg tytułów), when besides the mandate you also have a job or your own business. In those cases the contributions on the mandate may look different, and which titles are compulsory depends on the Social Insurance System Act and your exact situation. Ask your client which statement about other titles they need from you.
The calculator does not track the whole year either. The PIT exemption for people under 26 only runs up to PLN 85,528 of income a year, and high earnings from several sources can end in extra tax in your annual return, which the monthly 12 % advance does not show.
Reading your mandate contract bill
The bill (rachunek) for a mandate contract should show the same lines as the calculator: gross, pension, disability, sickness if chosen, health, costs, tax base and advance. If the health contribution is clearly above 9 % of the amount after social contributions, or costs are calculated on full gross, ask for a correction before you sign the next bill.
Student on zlecenie: take-home
Student under 26
PLN 3,500
| Non-student under 26 | PLN 2,826 |
| Over 26 | PLN 2,528 |