Umowa o pracę, Zlecenie or B2B: What Changes in Poland

Your first job offer in Poland will probably name a contract type you have never heard of. The three you will meet most often are the employment contract (umowa o pracę), the civil-law contract for services (umowa zlecenie) and B2B, where you invoice a company as a self-employed person. The name on the paper decides your leave, your sick cover, your notice period and who pays your social insurance. This guide explains the differences using the State Labour Inspectorate (PIP) and the Social Insurance Institution (ZUS), as read in October 2026.

The three main contract types

Employment contract (umowa o pracę). It is governed by the Labour Code. The employee works under the employer's direction, in agreed hours and at an agreed place, and is paid for it. PIP lists the rights that come with it: paid leave, pay during illness, protection during pregnancy, working-time rules, the minimum wage and a notice period before termination.

Civil-law contract for services (umowa zlecenie). It is governed by the Civil Code, not the Labour Code. The contractor agrees to carry out certain tasks for the client but does not work under strict supervision. PIP says a zlecenie can be paid or unpaid.

B2B. This is cooperation between two businesses. A person who runs a sole proprietorship signs a contract to provide services to another company. There is no employment relationship, only two independent entrepreneurs.

Who pays what to ZUS

According to PIP, on an employment contract the employer pays the full social contributions (pension, disability, sickness, accident and health) and the income tax advance. You receive the net amount.

On a zlecenie, the contributions depend on your situation. PIP gives one example: a student under 26 is not subject to ZUS. As a rule, pension, disability and health contributions are mandatory, while sickness insurance is voluntary. The client collects and pays the tax advances to the tax office.

ZUS describes the same split on its own page about who is covered by social insurance:

• Employee: mandatory pension, disability, sickness and accident insurance.
• Zlecenie: mandatory pension, disability and accident insurance. Sickness insurance is voluntary.
• Contract for a specific work (umowa o dzieło): no social insurance at all.
• Own business: mandatory pension, disability and accident insurance. Sickness insurance is voluntary.

ZUS also notes that voluntary sickness insurance is only available if pension and disability insurance are mandatory for you. If you have more than one reason to be insured, for example a job and a business, check ZUS's rules on overlapping insurance titles.

On B2B you pay your own ZUS contributions and settle with the tax office yourself. For the actual amounts, see our guide to ZUS contributions for business owners.

What protection you get

This is where the contracts differ most. PIP says that on an employment contract you have full labour protection. On a zlecenie or B2B you do not have employee protection. There is no right to paid leave unless the contract itself provides it, and no protection against dismissal without reason. The parties set the terms, and in a dispute the Civil Code applies, not labour law.

Compare this with what an employee gets: 20 or 26 days of paid annual leave, a statutory notice period and maternity and parental leave. If a contract does not say you are an employee, you cannot assume you have any of these.

Who carries the risk

PIP describes the risk this way. An employee carries no technical, personnel, economic or social risk. The job is to do the work, and pay is due regardless of results. A zlecenie contractor carries somewhat more responsibility and may be liable for failing to perform or performing badly, but still does not carry the typical entrepreneur's risk. A self-employed person carries the full risk: you arrange your own insurance, equipment, a steady flow of clients and your accounting. In return you get more independence and flexibility.

When the name on the contract does not match reality

A contract is judged by how the work is really done, not by its title. PIP cites Supreme Court rulings that say the decisive factor is the shared intention of the parties and how the cooperation works in practice. If a "zlecenie" is performed the way a job is, under the employer's supervision, at set hours and in a set place, it can be treated as an employment contract despite its name. Only a labour court can finally decide this. A labour inspector cannot always settle such a dispute during an inspection.

PIP also states that the inspectorate currently has no real tools against the misuse of civil-law contracts. It says a reform is planned that would let inspectors order the conclusion of an employment contract in some cases, with an appeal to the labour court. Treat that as a plan, not current law, and check the status before relying on it.

Questions to ask before you sign

• Is this an employment contract, a zlecenie, a contract for a specific work or B2B?
• Who pays ZUS and who pays the tax advance?
• Is leave included, and is sickness insurance covered?
• Will you work set hours, at a set place, under a manager's instructions? If yes, ask why it is not an employment contract.
• If you are a foreigner, does your work permit or residence permit match the contract type? Ask before you sign, because the permit rules are separate from the contract rules.

Free advice

PIP gives free labour-law advice. The central helpline numbers listed by the inspectorate are 801 002 006 from landlines and 459 599 000 from mobiles, on weekdays from 9:00 to 15:00. Call costs depend on your operator. PIP also runs a line on the legality of employing foreigners, on Mondays and Thursdays from 9:00 to 15:00 at 22 266 79 78. Opening hours can change, so check pip.gov.pl first.

Frequently asked questions

Is a zlecenie cheaper for the employer than an employment contract?

The contributions differ, because on a zlecenie the sickness insurance is voluntary and the Labour Code does not apply. But you also lose employee protections, so compare the full package, not only the net amount.

Do I get paid leave on a zlecenie or B2B?

Not by law. PIP says there is no right to leave on these contracts unless the contract provides it.

Do I pay ZUS on a contract for a specific work (umowa o dzieło)?

According to ZUS, a person who works only on this type of contract is not covered by any social insurance. You can join pension and disability insurance voluntarily if you have no mandatory cover.

Can a zlecenie be treated as an employment contract?

Yes, if the work is done like a job, under supervision, at set hours and in a set place. Only a labour court can decide this for certain.

Where can I get free advice?

Call the PIP helpline on 459 599 000 from a mobile, on weekdays from 9:00 to 15:00, or check pip.gov.pl for the office nearest to you.

Sources

• PIP, differences between employment and civil-law contracts
• ZUS, who is covered by social insurance