Contracts for services – the most important changes in 2026

Longer length of service does not happen by itself. In 2026, everything will be determined by documentation, hours worked and how the contract is settled. In 2026, the changes will affect length of service, hourly rates and documentation – PLN 31.40 gross is the minimum hourly rate for a contractor. From 2026, you’ll need to keep track of hours, contracts and evidence of work performed. Without the relevant documentation, previous assignments may not always count towards your length of service.

What is actually changing in service contracts from 2026?

A contract of mandate remains a civil law contract under the Civil Code, so it does not become a permanent position simply because the regulations from 2026 bring greater clarity to it. This is an important distinction, as the contractor still does not automatically receive the full employment rights set out in the Labour Code. What is changing, however, is the impact of this contract on length of service, tax and social security settlements, and inspections. In practice, the importance of what can be documented on paper and in HR systems is growing.

Three areas stand out most clearly. The first is the inclusion of contract periods in length of service; the second is the minimum hourly rate of PLN 31.40; and the third is a greater emphasis on time recording and document archiving on the part of the client. In the background, there is also the issue of social security contributions and income tax, but these are not new in themselves. What is new is that, for the same form of employment relationship, more depends on the correct documentation of the course of the work.

The changes will come into force from 1 January 2026 in the public sector, and for other employers after the statutory implementation deadline has passed. This means that the pace at which the regulations come into force will vary depending on who is employing staff or commissioning a service. Within a single company, staff may already be working under the new rules, whilst another entity next door is still drawing up its procedures. This discrepancy in dates will be particularly significant where a single group of employees serves several companies or organisational units.

Some of the changes also have retrospective effect in terms of their impact on length of service. This does not mean that everything is automatically credited to everyone without checking the evidence, but rather that it is possible to take into account previous periods of contract work once they have been confirmed. Consequently, old contracts, invoices and bank transfers suddenly take on real HR value. Without them, previous work may be left out of the calculation.

Length of service following contract work – which periods will count from 2026?

The biggest change is that it will not only be traditional full-time roles that count towards length of service. The Act covers periods of performing contract work, running a non-agricultural business, working as a partner in a sole trader business, and other specified forms of gainful activity, including agency contracts. This shifts the focus of assessment from the name of the contract itself to the actual nature of the working relationship. For those who have worked as freelancers for years, this is a significant change to the rules of the game.

A period is not counted simply because a document has been signed. What counts is the documented period during which the work was carried out. This means that two months that appear identical on paper may yield different results if one can be confirmed by a bank transfer and an invoice, whilst the other cannot. Therefore, those with a history of freelancing, self-employment or a series of short-term contracts should gather all relevant evidence before meeting with HR.

For an employee, the implications can be very tangible. For many people, previous years spent on freelance assignments will shorten the path to the 10-year service threshold, which entitles them to 26 days’ holiday. This same length of service may also increase seniority-based allowances, bring forward long-service awards or extend the notice period for any subsequent permanent role. This will be felt particularly keenly by those who have worked for several years on B2B contracts or as freelance copywriters and programmers.

“The period of employment includes the period during which a natural person performs a contract for specific work or another contract for the provision of services”

Labour Code, Article 3021 § 2(1)

However, it is important to distinguish between length of service for employment purposes and length of service for pension purposes. The new rules apply to length of service as defined by the Labour Code, and do not automatically affect future pension entitlements. For the purposes of pension benefits, it is still the contributions and Social Insurance Institution (ZUS) rules that apply. This means a simple distinction: one affects annual leave, allowances and recruitment for roles requiring experience, whilst the other affects the social security system.

How can you document contracts from years ago, and what will an employer accept?

Gathering evidence starts with the simplest things. The basis consists of contracts, receipts, bank transfer confirmations, invoices and email correspondence showing the terms of the collaboration or the scope of the work carried out. If you have a certificate from ZUS, this will be the most convenient starting point, as it sets out the periods covered by social insurance. If you do not have one, or if the details are incomplete, any credible document that can be verified counts.

ZUS plays an organising role here. The certificate is intended to confirm the periods during which work was carried out under a contract for specific tasks or other forms of work covered by the regulations. Where the system lacks data from previous years or the collaboration in question took place a long time ago, you may submit your own documentation in the form of a signed contract, bank transfers or invoices issued following the provision of a service. This ensures that the burden of proof does not bar the way for people who once worked without full employment documentation.

“Employees will have 24 months to submit the documents”

ZUS – changes to the calculation of length of service from 1 January 2026

The long transition period allows time to organise personal archives and the company’s document flow. Employees should submit the relevant documents to their current employer or to the HR department in accordance with the company’s internal procedures. From a practical perspective, it is advisable to organise the documents chronologically: first the earliest periods of employment, then subsequent years, and finally the current freelance or self-employment contracts.

The situation is simpler even if a former client no longer exists or the company ceased trading some time ago. What counts is the documented period during which the service was provided, not the current status of the former client. If you have retained even an email confirming the acceptance of a job or proof of payment for a specific month, such evidence can be significant. For those building their careers in stages, this is often the only way.

Minimum hourly rate of 31.40 zł – when does it apply and how is it calculated?

In 2026, the minimum hourly rate for contractors is PLN 31.40 gross. This is a specific amount relating to every hour of work actually carried out under a contract for services or another form of service provision covered by the regulations. It is neither a monthly average nor an indicative negotiating figure. When calculating pay, the number of hours agreed and accepted by the parties is what counts.

Correct calculation of remuneration requires a record of working hours or the time spent performing the service. Without this, disputes can easily arise over the number of hours worked and whether a particular break was part of the contractor’s on-call time or their free time. In sectors such as retail, catering, security and call centres, this problem arises particularly frequently, as rosters change dynamically and are sometimes adjusted several times a month.

It is advisable to establish the method of time reporting at the time the contract is signed: the start and end of shifts, the length of breaks, and the rules for recording on-call duty or retrospective adjustments. If the company uses RCP or weekly statements, this model should be clearly described in the settlement procedure. With a larger number of staff, manually adding hours at the end of the month quickly leads to chaos and difficult disputes over pay.

“If neither the contract nor the circumstances indicate that the person accepting the assignment undertook to perform it without remuneration, remuneration is due for the performance of the assignment.”

Civil Code, Article 735 § 1

Poor-quality records usually cost more than the actual monitoring of working hours during the current month. When hours are entered retrospectively or approved without a clear approval process, it is also easy to dispute the amount owed to an individual or an entire seasonal team. The contractor should therefore have access to a breakdown of their hours before payment, rather than only after a dispute over the invoice.

Social Security (ZUS), taxes and contributions for contract work in 2026

With a contract of mandate, there is no escaping tax and social security obligations, but the scope of these depends on the contractor’s circumstances. Students under the age of 26 are usually exempt from ZUS contributions; pensioners are subject to their own contribution rules; and a person for whom the contract of mandate is their sole source of income must fulfil the full range of contribution obligations. The mere fact of signing a contract does not, therefore, determine everything. What matters is the contractor’s insurance status and whether the contract is combined with any other professional activity.

Pension, disability, accident, health and voluntary sickness insurance contributions may appear in the tax returns. In certain cases, contributions to the Labour Fund (FP) and the Guaranteed Employment Fund (FGŚP) may also apply, provided the conditions for the relevant insurance status are met. The most common mistake is that the parties focus solely on the gross amount, whilst overlooking the actual cost to the payer and the net amount after deductions. This leads to disputes as early as the first payment.

When calculating income tax, a 12 per cent rate applies to the first 120,000 zł per year, with a 32 per cent rate on the excess. Added to this is a monthly tax-reducing allowance of 300 zł, which is particularly significant for lower earnings. If the contractor is entitled to a 20 per cent allowance for income-related expenses, the tax base falls more rapidly than the net payment itself. For higher incomes, the PLN 120,000 threshold begins to have a real impact as early as the second half of the year.

A monthly example clearly illustrates how the calculation works. With income of 5,000 zł and 20 per cent allowable business expenses, i.e. 1,000 zł, the tax base is 4,000 zł. Tax calculated at a rate of 12 per cent amounts to 480 zł, and after deducting the tax-reducing allowance, the tax due is 180 zł. This scheme is simple only on paper, as in practice one must also take into account social security contributions and whether the individual has other sources of insurance cover.

The annual tax return is also straightforward. With an income of 150,000 zł, tax on the first 120,000 zł is calculated at a rate of 12 per cent, which amounts to 14,400 zł. A rate of 32 per cent applies to the remaining 30,000 zł, amounting to a further 9,600 zł. This comes to a total of 24,000 zł, and after deducting the annual tax-reducing allowance of 3,600 zł, the remaining amount is 20,400 zł. For someone working regularly on a contract basis, this threshold represents a completely different level of tax burden compared to having just a few small contracts a year.

For many people, the most important factor is not the tax itself, but whether the client correctly calculates the contributions right from the start of the working relationship. An error in the notification to ZUS can completely alter the financial terms of the contract. If the documentation is incomplete, subsequent corrections can be time-consuming and costly. With a larger number of contracts, a consistent system for checking the data before the first payment and before any change in the contractor’s status works best.

For someone managing several sources of income, it is also important to keep an eye on tax thresholds and ensure that tax-deductible expenses are applied correctly. One contract may be subject to social security contributions, another may be exempt from some contributions, and a third may be taxed differently due to age or student status. This is where mistakes are most likely to occur in PIT advance payments and subsequent additional payments in the annual tax return. The situation carries the least risk when, even before signing the contract, it is clear what the insurance status will be and who is responsible for recording hours and preparing the documents for payment.

How do you calculate your pay when the contract only covers part of a month?

With short-term contracts, the most common question is how to account for a few days’ work rather than a full month. There’s no room for guesswork here, because with an hourly rate, it’s the actual time worked that counts, not simply the signing of the contract. If the contractor has worked fewer hours, the pay is reduced in proportion to the number of hours accepted. If more hours are worked, the amount due for the assignment increases, but it cannot fall below PLN 31.40 gross per hour.

The simplest payment model is based on recording working hours and approval by the client. Without this, disputes over the number of hours can easily arise, especially when the work was carried out irregularly or in several short blocks. It works well to include a clause in the contract or in a separate schedule that clearly sets out the start and end times of work, breaks, and the procedure for approving the timesheet. This reduces the risk of hours being added retrospectively and makes it easier to calculate the amount due later on.

In the case of monthly settlement, it is also important whether the parties have agreed on remuneration per hour, per task or for a specific stage of the collaboration. If the contract provides for an hourly rate, this cannot be replaced by a flat-rate payment lower than the statutory minimum. With task-based billing, however, care must be taken to ensure that the conversion of the work output does not result in the minimum rate regulations being circumvented. The contractor should be able to verify their own calculations based on simple data: the number of hours, the rate and any deductions arising from tax or social security contributions.

In practice, the timing of payment is also important. If the work lasted only a few days towards the end of the month and settlement takes place after the end of the accounting period, it is advisable to distinguish between the time the service was performed and the date of the bank transfer. This makes it easier to determine the period for which the money is due and whether the limits relating to social security contributions or tax have been exceeded in a given month. Such a system is particularly necessary where one person carries out several short assignments for different companies.

Where the number of hours varies, a simple formula for calculating pay is useful – the number of approved hours multiplied by a gross rate of 31.40 zł. If the contract also covers on-call duty or standby, it is essential to establish straight away whether the waiting time is paid and to what extent. Without this, it is easy to confuse the actual performance of tasks with mere availability by phone or email.

When do social security contributions cost more than tax?

In a contract for services, the gross amount does not necessarily mean the same thing as it does for a permanent position. Some people see the figure on paper and assume a similar net amount to that of an employee’s salary, but with a contract for services, the calculation can be completely different. This is felt most keenly by those with no other basis for social security contributions and by those who do not benefit from the exemptions provided for students or certain age groups.

If a contract is subject to social security contributions and, at the same time, tax is applied at a rate of 12 per cent up to 120,000 zlotys, and then 32 per cent on the excess, the net amount can fall more sharply than the contractor expects. The monthly tax allowance is 300 zł, but this does not eliminate social security or health insurance contributions where they are due. With higher earnings, the difference between gross and net pay increases even further, as the tax advance payment alone ceases to be the only deduction.

This is clearly illustrated by a simple monthly example with an income of 5,000 zł. Tax-deductible expenses at 20 per cent amount to 1,000 zł, reducing the taxable base to 4,000 zł; tax at a rate of 12 per cent comes to 480 zł, and after deducting the tax-reducing amount, the final tax payable is 180 zł. This calculation does not yet take into account social security or health insurance contributions where these are compulsory, so the actual take-home pay may be lower than the tax figure alone suggests.

For an income of 150,000 zł, tax is calculated separately for two parts of the income. On the first 120,000 zł, the tax is 14,400 zł; on the remaining 30,000 zł, it is 9,600 zł; together this amounts to 24,000 zł, and after deducting 3,600 zł, the amount payable is 20,400 zł.

One more thing – with larger sums, it is more worthwhile to keep an eye on tax-deductible expenses and your social security status than on the gross rate itself. Someone exempt from social security contributions may receive a significantly higher net pay than someone working under an identical contract without such reliefs. Conversely, a contractor with several sources of income should check each one separately, as the total tax burden is no longer calculated in just one place.

When is it better to switch to a different form of employment?

A contract for services can be convenient for one-off tasks, but it begins to show its weaknesses when the work follows a regular pattern. If someone works at the same time every day, in the same place and under the constant supervision of one person, the arrangement increasingly resembles a permanent position. In such cases, the problem is no longer the name of the contract itself, but the way it is carried out.

Another warning sign is when the contractor has no say in how their working day is organised or how their duties are carried out. Repetitive tasks carried out on the supervisor’s instructions are quite different from the careful provision of a specific service. If the scope of duties expands to include activities typical of a full-time employee – such as in-house training, shift rota and regular reporting – it is advisable to check whether this still constitutes a civil-law model of cooperation.

• A short-term contract works well for one-off tasks and an irregular schedule.
• A B2B arrangement or other form of business activity is suitable when the contractor organises their own working hours and takes greater responsibility for the outcome.
• A permanent position is the natural choice where there is a hierarchical relationship and a fixed place and time for performing the work.

Sometimes, switching to a different form of collaboration protects both parties better than sticking to the old model simply to avoid staff changes. The client reduces the risk of the contract being challenged by a PIP inspection or of a dispute over outstanding payments. The contractor, on the other hand, gains greater predictability regarding the terms of the working relationship – especially when they are, in practice, already acting as a permanent employee or as an independent contractor running their own business.

It is essential to analyse the scope of duties; if the day-to-day organisation of work requires attendance at fixed times and strict adherence to the company’s instructions, a discussion about changing the form of cooperation should take place sooner rather than waiting for the next extension of the contract.

Frequently asked questions

Sources

• https://www.podatnik.info/publikacje/umowa-zlecenie-2026-najwazniejsze-zmiany-dla-pracownikow-i-pracodawcow,6624b8
• https://www.gazetaprawna.pl/praca/artykuly/10599930,jakie-zmiany-nastapia-od-2026-roku-w-umowach-zlecenia.html
• https://www.gov.pl/web/rodzina/dobra-wiadomosc-zlecenie-i-samozatrudnienie-od-2026-roku-wlicza-sie-do-stazu-pracy