[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-nierejestrowana-vs-umowa-zlecenia":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"nierejestrowana-vs-umowa-zlecenia","Unregistered activity or umowa zlecenie: ZUS and net pay","When a mandate contract within unregistered activity means contributions, what student status or a job changes and what remains of PLN 2,500 a month in both options in 2026.","\u003Cp>Unregistered business activity (działalność nierejestrowana) gives a higher \"take-home\" amount, because no ZUS contributions or tax advances arise from it during the year. A mandate contract (umowa zlecenie) is more expensive, but it provides health insurance, pension-contribution periods and the possibility of joining sickness insurance. The choice largely depends on whether you already have another insurance title — a job, student status or a pension.\u003C\u002Fp>\n\n\u003Ch2>The name of the cooperation is not enough\u003C\u002Fh2>\n\u003Cp>Before comparing figures, a common misunderstanding needs clearing up. A person running unregistered activity who provides services to a firm under a signed mandate contract or service agreement is, for ZUS, a mandate contractor. The firm must then register them for insurance and pay contributions, as with any other mandate. The biznes.gov.pl portal describes this expressly using the example of a person who has no other insurance title.\u003C\u002Fp>\n\u003Cp>Unregistered activity in its pure form is therefore the sale of one's own goods or services performed on the basis of an order and a bill, without a mandate contract. The general conditions of this form, including the quarterly revenue limit — in 2026 PLN 10,813.50 — are described in the article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwho-is-unregistered-business-activity-for\">Unregistered activity 2026 — limits, rules and for whom\u003C\u002Fa>.\u003C\u002Fp>\n\n\u003Ch2>What is withheld under a mandate and under unregistered activity\u003C\u002Fh2>\n\u003Ctable>\n\u003Cthead>\u003Ctr>\u003Cth>Element\u003C\u002Fth>\u003Cth>Mandate contract (sole insurance title)\u003C\u002Fth>\u003Cth>Unregistered activity\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\u003Ctd>Pension contribution\u003C\u002Ftd>\u003Ctd>9.76% on the contractor's side and 9.76% on the principal's side\u003C\u002Ftd>\u003Ctd>none\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Disability contribution\u003C\u002Ftd>\u003Ctd>1.5% contractor, 6.5% principal\u003C\u002Ftd>\u003Ctd>none\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Sickness insurance\u003C\u002Ftd>\u003Ctd>voluntary, 2.45%\u003C\u002Ftd>\u003Ctd>cannot be joined on this basis\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Health contribution\u003C\u002Ftd>\u003Ctd>9% of the base\u003C\u002Ftd>\u003Ctd>none\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>PIT advance\u003C\u002Ftd>\u003Ctd>12% after 20% costs, withheld by the principal\u003C\u002Ftd>\u003Ctd>none, settlement in PIT-36 after the year-end\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Minimum hourly rate\u003C\u002Ftd>\u003Ctd>PLN 31.40 gross in 2026\u003C\u002Ftd>\u003Ctd>not applicable, the price is set by the seller\u003C\u002Ftd>\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\u003Cp>The details of the mandate contract itself, including the hours log, are discussed in the text \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-umowa-zlecenie-mandate-contract\">on the mandate contract\u003C\u002Fa>.\u003C\u002Fp>\n\n\u003Ch2>Three situations, three different answers\u003C\u002Fh2>\n\u003Ch3>Student under 26\u003C\u002Fh3>\n\u003Cp>A student or pupil of a post-primary school up to the age of 26 is not subject to social or health insurance under a mandate contract. The mandate is for them almost as \"light\" as unregistered activity, and in addition the principal takes care of settlement. The advantage of unregistered activity here comes down to freedom: you can serve many clients without signing a contract with each one.\u003C\u002Fp>\n\u003Ch3>An employee moonlighting\u003C\u002Fh3>\n\u003Cp>If someone works on an employment contract with another employer and their remuneration is at least the minimum wage (in 2026 PLN 4,806 gross), only the health contribution is mandatory on an additional mandate contract. The difference between the two forms then noticeably shrinks. Watch out for the exception: a mandate concluded with one's own employer is subject to contributions as if it were an employment.\u003C\u002Fp>\n\u003Ch3>Person without other insurance\u003C\u002Fh3>\n\u003Cp>Here the difference is biggest. Under a mandate full contributions are paid, but you gain health insurance and periods counted towards the pension. Under unregistered activity the money is wholly at your disposal, but no insurance — neither health nor pension — arises from it. Anyone with no other title must take this into account in the calculation.\u003C\u002Fp>\n\n\u003Ch2>Example: PLN 2,500 a month for a quarter\u003C\u002Fh2>\n\u003Cp>Mr Tomasz does not work on an employment contract and does not study. For three months of 2026 he will run sports classes for children for PLN 2,500 per month. Comparison for one month:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>Mandate contract\u003C\u002Fstrong> (without voluntary sickness contribution): the contractor's social contributions PLN 281.50, health contribution PLN 199.67, tax advance PLN 213. About PLN 1,806 reaches the account. The principal additionally bears their own part of contributions.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Unregistered activity\u003C\u002Fstrong> (without a mandate contract, settled with a bill): PLN 2,500 reaches the account. For the whole quarter revenue will be PLN 7,500, so the PLN 10,813.50 limit is preserved. He will settle the tax on the scale (12% on income, i.e. without costs PLN 900 for the quarter) in the annual return, where the tax-reducing amount may reduce it.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>In take-home terms unregistered activity wins, but during that time Mr Tomasz has no health insurance from his work. If he is not insured in another way (e.g. as a family member), the mandate may turn out more sensible despite the lower payment.\u003C\u002Fp>\n\n\u003Ch2>When unregistered activity will not replace a mandate\u003C\u002Fh2>\n\u003Cul>\n\u003Cli>When the principal wants a contract with specified hours, place and hourly pay — such cooperation will be treated as a mandate anyway.\u003C\u002Fli>\n\u003Cli>When revenue from a single principal approaches the quarterly limit. After it is exceeded, a firm must be registered within 7 days.\u003C\u002Fli>\n\u003Cli>When the activity requires a concession, permit or entry in the register of regulated activity — then unregistered activity is not an option at all.\u003C\u002Fli>\n\u003Cli>When the right to a sickness allowance is important. Unregistered activity does not allow joining it.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>For the sale of goods, e.g. one's own handicraft, the problem of overlap with a mandate does not arise: no contributions are paid on such unregistered sales, no matter who buys.\u003C\u002Fp>\n\n\u003Ch2>How to make the decision\u003C\u002Fh2>\n\u003Col>\n\u003Cli>Check whether you have another insurance title (a job with at least the minimum wage, student status up to the age of 26, family insurance).\u003C\u002Fli>\n\u003Cli>Determine whether the client expects a contract with subordination and hours, or whether an order and a bill will do.\u003C\u002Fli>\n\u003Cli>Estimate quarterly revenue and keep a buffer against the limit.\u003C\u002Fli>\n\u003Cli>Compare the take-home amount with the value of health insurance and contribution periods.\u003C\u002Fli>\n\u003C\u002Fol>\n\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>We calculate specific cooperation options and show when it is worth switching to a \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">sole proprietorship\u003C\u002Fa> with start-up reliefs. We also prepare \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fagreement-drafting\">mandate contracts and service agreements\u003C\u002Fa> that clearly describe the scope and the way of settling work.\u003C\u002Fp>","2026-10-09"]