Mandate contract with a student — still the cheapest option

A mandate contract (umowa zlecenie) with a pupil or student under 26 is fully exempt from ZUS contributions — the employer pays gross salary reduced only by the PIT advance, and with the youth relief (PIT-0 under 26) income up to the annual limit of PLN 85,528 is not taxed at all. Condition: student status must be documented for the entire contract period.

Minimum hourly rate in 2026

Mandate contracts are subject to the minimum hourly rate linked to the minimum wage. Recording the number of hours worked is mandatory — missing records are among the most common violations found by the labour inspectorate in summer.

Hiring minors (15–18)

Persons aged 15–18 may perform light work under an employment or mandate contract, with significant restrictions:

  • the list of light work must be approved by an occupational physician,
  • working time: max 7 hours a day; during the school year, 12 hours a week including classes,
  • mandatory medical examinations and parental consent,
  • no night work or overtime.

Foreign seasonal workers

When hiring citizens of Ukraine and other non-EU countries, verify legal residence and notify the labour office via praca.gov.pl within 7 days of work commencing (or obtain a seasonal work permit for agriculture, catering and accommodation).

Employer checklist before the season

  • choice of the right contract and verification of student status,
  • hour records for contractors,
  • medical examinations and OHS training before starting work,
  • ZUS registration within 7 days (where contributions are due),
  • documentation of foreigners' legal employment.

We provide full HR and payroll support for seasonal employment — from contracts to ZUS and tax office settlements.