Differences between an employment contract and a civil law contract (mandate, contract for specific work)

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Differences between an employment contract and a civil law contract (mandate, contract for specific work)

folder Kadry i Płace – JDG, Kadry i Płace – Spółki person Igor Kyrczewski calendar_today 2025-05-16

🔹 Introduction

In the Polish legal system, there are three basic forms of employing individuals: employment contract, mandate contract, and contract for specific work. While they may serve similar purposes, their legal consequences and obligations of the parties are significantly different. Proper differentiation between them is crucial for both employers and employees – especially in the context of labor law, insurance, and ZUS control.
 

🔸 1. Employment Contract

✅ Key Features:

  • Provision of work personally, in a continuous and repetitive manner.
  • Subordination to a superior – work at the place and time specified by the employer.
  • The employee has the right to remuneration and is subject to protection under the Labor Code.

🛡️ Employee Rights:

  • Leaves (vacation, parental)
  • Paid sick leave (ZUS)
  • Protection against dismissal
  • Social benefits and occupational health and safety
  • Minimum wage for work

📄 Employer Obligations:

  • Payment of full ZUS contributions
  • Provision of OHS, personal records, work time records
  • Compliance with labor and rest time regulations

 

🔸 2. Mandate Contract (Civil Code, Art. 734–751)

✅ Key Features:

  • The contractor undertakes to perform specific tasks for the client.
  • No subordination – the contractor can work at any place and time, provided they achieve the goal of the contract.
  • Can be performed personally or by a third party (if not prohibited in the contract).

⚠️ Note:

  • Does not provide employee benefits – no leave, notice period, protection against dismissal.
  • Mandatory ZUS contributions (except for students up to 26 years old).

💰 Remuneration:

  • Agreed upon freely, but a minimum hourly rate applies.


🔸 3. Contract for Specific Work (Civil Code, Art. 627–646)

✅ Key Features:

  • Concerns the execution of a specific, material or immaterial result (e.g., report, website, sculpture).
  • The contractor does not work under supervision – the end result counts, not the method of execution.
  • The contract is result-oriented, not process-oriented.

🛡️ No Employer Obligations:

  • No ZUS contributions – with exceptions (work done by a person simultaneously employed in the same company).
  • No leaves, sick pay, health and safety requirements.

 

⚖️ Sanctions for Abuse of Civil Law Contracts

According to Art. 22 § 1(1) of the Labor Code, if the legal relationship has the characteristics of an employment relationship (e.g., subordination, stability, supervision), it is considered a employment relationship, regardless of the name.
➡️ The employer may be fined from 1,000 to 30,000 PLN (Art. 281 pkt 1 KP).
 

📚 Legal Basis

  • Labor Code, Art. 22, Art. 281
  • Civil Code, Art. 627–646 (contract for specific work), Art. 734–751 (mandate contract)
  • Minimum Wage Act (regarding the hourly rate for contracts)


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