{"id":13794,"date":"2026-06-08T12:18:00","date_gmt":"2026-06-08T10:18:00","guid":{"rendered":"https:\/\/leasingteam.pl\/blog\/forms-of-employment-which-is-the-most-beneficial"},"modified":"2026-07-30T10:27:39","modified_gmt":"2026-07-30T08:27:39","slug":"forms-of-employment-which-is-the-most-beneficial","status":"publish","type":"post","link":"https:\/\/leasingteam.pl\/en\/blog\/forms-of-employment-which-is-the-most-beneficial","title":{"rendered":"Forms of employment \u2013 which is the most advantageous?"},"content":{"rendered":"<p><strong>Employers know perfectly well how many responsibilities and great responsibility are associated with running their own business. Many formalities are required, for example, by hiring employees, which is also associated with high costs. Check what forms of employment are available and which one is the most advantageous.  <\/strong><\/p>\n<h2 id=\"od-czego-zale-y-wyb-r-formy-zatrudnienia-pracownik-w\" class=\"c-text c-text--size-ih2\"><strong>What does the choice of the form of employment of employees depend on?<\/strong><\/h2>\n<p>Each form of employee employment is associated with slightly different employer obligations and costs. Each is also designed for different purposes. Therefore, its choice should depend to a large extent on how the cooperation between the employing and the employed party will take place. There are positions in which it is important to constantly control the employee, but there are also those in which the time, manner or place of work does not matter \u2013 only the effect matters. This may affect the optimal form of employment.    <\/p>\n<p>In this case, a lot depends on the expectations of both parties, as well as the specifics of running a business and the needs of the employer. Therefore, no form of employment can be considered universally the best. Therefore, it is worth getting acquainted with the features of each solution and making a decision yourself.  <\/p>\n<h2 id=\"formy-zatrudnienia-umowa-o-prac\" class=\"c-text c-text--size-ih2\"><strong>Forms of employment \u2013 employment contract<\/strong><\/h2>\n<p><span style=\"font-weight: 300;\">From the point of view of the employer and the employee, the employment contract is the most formalized relationship, based directly on the provisions of labor law. This document precisely defines the obligations of the parties to the employment relationship: the employer undertakes to provide safe conditions and payment of remuneration, and the employee to personally perform a specific job under the direction of a superior. <\/span><\/p>\n<p><span style=\"font-weight: 300;\">It is this form that is widely recognized as the most advantageous form of employment for a person looking for stability, as it guarantees full employment rights. An employee is entitled to paid annual leave, and in the event of illness, he is entitled to sick pay and paid sick leave. The employer must strictly adhere to the working time standard and keep reliable records of working time.  <\/span><\/p>\n<p><span style=\"font-weight: 300;\">An employment contract concerns the performance of work in a specified position, in a specific place and time, under the direction of the employer or another person indicated by the employer, for a specific remuneration. It is associated with the need to cover the costs of full ZUS contributions. The most important characteristics of this form of employee employment are:  <\/span><\/p>\n<ul>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">regulated working hours,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">the need to ensure remuneration above the minimum wage threshold set by the government,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">the employee&#8217;s right to paid leave,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">sick pay,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">detailed rules for hiring and firing employees,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">additional remuneration for work on Sundays and holidays or overtime.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 300;\">The employer then has to take into account high employment costs \u2013 much higher than in the case of other contracts. The minimum cost of employing an employee under an employment contract is the minimum wage plus approx. 20% of social security contributions. The method of terminating the contract may also be a problem. The employee is protected under this form of employment.    <\/span><\/p>\n<p><span style=\"font-weight: 300;\">It is also worth knowing that there are different types of employment contracts. These are the contracts: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">for an indefinite period of time,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">for a trial period (up to 3 months),<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">for a fixed period of time,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">for the duration of the performance of a given job,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">as a substitute.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 300;\">So, does the employment contract have any advantages from the employer&#8217;s point of view? It certainly increases the attractiveness of a given position, helping to attract better employees. By offering an employment contract  <\/span><a href=\"https:\/\/leasingteam.pl\/en\/blog\/permanent-recruitment\"> <span style=\"font-weight: 400;\">permanent recruitment<\/span><\/a><span style=\"font-weight: 300;\">  specialists and skilled workers is much easier. It also helps reduce turnover and improve collaboration through team stability. It increases employee loyalty and can translate into the quality of their work. However, these are also threats, because an employee under an employment contract can abuse his privileges without major consequences.   <\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Mandate contract \u2013 a better form of employment?<\/span><\/h2>\n<p><span style=\"font-weight: 300;\">An alternative for employers who are afraid of the obligations and costs associated with an employment contract is<\/span><a href=\"https:\/\/leasingteam.pl\/en\/for-the-candidate\/information-for-candidates\"> <span style=\"font-weight: 300;\">a mandate contract<\/span><\/a><span style=\"font-weight: 300;\">. It is concluded on the basis of the provisions of the Civil Code. It is associated with greater independence of the employee and fewer obligations of the employer. It is usually concluded for the performance of a specific job for a specific remuneration. The employee is then referred to as the contractor, and the employer is referred to as the principal. The contractor is obliged under the contract to perform the order diligently, but there is no question of a specific effect in this case.    <\/span><\/p>\n<p><span style=\"font-weight: 300;\">From the employer&#8217;s point of view, a mandate contract is often seen as a flexible form of employment, as it is not subject to the strict regulations imposed by labor law. Although for many people it is the employment contract that remains a stable foundation, the mandate allows for greater freedom in the organization of work and the choice of how to perform the work. The subject of the contract here is the performance of a specific legal act, and not remaining at the disposal of the boss in rigid working time standards.  <\/span><\/p>\n<p><span style=\"font-weight: 300;\">For a person employed under a contract of mandate, the contractor&#8217;s remuneration is crucial. In this relationship, there is a specific minimum hourly rate, which prevents underpayment of the rates for work performed. However, it is worth remembering that this form of employment does not guarantee paid annual leave or an automatic right to sick pay (unless the contractor joins voluntary insurance).  <\/span><\/p>\n<p><span style=\"font-weight: 300;\">However, it is important to know that according to the law, a mandate contract is intended to be used only in situations where employment does not have the characteristics of an employment relationship. This applies to positions characterized by independence and freedom in the organization of work and the lack of strictly defined working hours. If the work is to be performed at a specific place and time, and the employee is subject to the instructions of the supervisor and does not have freedom in organizing his duties, the application of the mandate agreement may be associated with unpleasant legal consequences for the employer.  <\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Contract for specific work \u2013 a form of employment in which the most important thing is the effect<\/span><\/h2>\n<p><span style=\"font-weight: 300;\">A contract for specific work, regulated by the Civil Code, is a specific form of employment in which the final effect, i.e. the performance of a specific legal or physical act of the nature of a result, is crucial. Unlike full-time employment, where the employer undertakes to supervise the process, here the contracting authority expects a specific result. <\/span><\/p>\n<p><span style=\"font-weight: 300;\">From the employer&#8217;s point of view, this is the solution that generates the lowest employment costs. This is due to the fact that a contract for specific work is generally not subject to social insurance. The lack of mandatory contributions to social security, the Labour Fund or sickness insurance means that the contractor can receive a much higher net remuneration for the work performed.  <\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Freedom and organization of work<\/span><\/h3>\n<p><span style=\"font-weight: 300;\">The contractor of the work enjoys the greatest independence among all the choices of various forms of employment. He has full freedom in: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">work organization,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">choosing the method of work,<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 300;\">deciding on their own working time, because they are not bound by any rigid working time standards.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 300;\">In this relationship, there is no record of working time, and the contractor is not protected by labor law. This means that there is no right to paid annual leave, sick pay or protection against sudden termination of cooperation, which is characterized by the possibility of quick termination of the contract. <\/span><\/p>\n<h2><span style=\"font-weight: 400;\">What is the most beneficial contract for the employee?<\/span><\/h2>\n<p><span style=\"font-weight: 300;\">The choice between an employment contract, a contract of mandate and a contract for specific work is one of the key decisions on the Polish labour market. Each of these forms has a separate legal specificity, a different degree of protection of the employee and different tax and contribution burdens. <\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Employment contract (Labour Code)<\/span><\/h3>\n<p><span style=\"font-weight: 300;\">It is the most formalized form of employment, guaranteeing full social protection. Its foundation is the employment relationship, which means performing tasks under the direction of the employer, in a designated place and time. The employer also undertakes to maintain the notice period.  <\/span><\/p>\n<ul>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advantages:<\/span><span style=\"font-weight: 300;\"> Paid annual leave, protection against dismissal, paid sick leave (L4) and stability of the length of service.<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disadvantages:<\/span><span style=\"font-weight: 300;\"> Low flexibility and the highest non-wage costs for the employer.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Mandate contract (Civil Code)<\/span><\/h3>\n<p><span style=\"font-weight: 300;\">This is the so-called  <\/span><span style=\"font-weight: 400;\">A contract of due diligence<\/span><span style=\"font-weight: 300;\">. The contractor undertakes to perform certain activities, but \u2013 unlike a full-time job \u2013 they have more freedom in organizing their time and place of work.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advantages:<\/span><span style=\"font-weight: 300;\"> Flexibility and the possibility of a higher net salary (especially for students up to 26 years of age who do not pay social security contributions).<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disadvantages:<\/span><span style=\"font-weight: 300;\"> No statutory right to paid leave and notice periods (unless otherwise stipulated in the contract).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Contract for specific work (Civil Code)<\/span><\/h3>\n<p><span style=\"font-weight: 300;\">It&#8217;s <\/span><span style=\"font-weight: 400;\">a contract of the result<\/span><span style=\"font-weight: 300;\">. What matters is the specific end result (e.g. writing an article, creating furniture), not the work process itself. It is the least formalized and the least taxed, as it is not subject to social security contributions. <\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Comparison of key features<\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Feature<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Employment<\/span><\/td>\n<p> contract<\/p>\n<td><span style=\"font-weight: 400;\">Contract of mandate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Contract for specific work<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal<\/span><\/td>\n<p> basis<\/p>\n<td><span style=\"font-weight: 300;\">Labour<\/span><\/td>\n<p> Code<\/p>\n<td><span style=\"font-weight: 300;\">Civil<\/span><\/td>\n<p> Code<\/p>\n<td><span style=\"font-weight: 300;\">Civil Code<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paid<\/span><\/td>\n<p> leave<\/p>\n<td><span style=\"font-weight: 300;\">Yes<\/span><\/td>\n<td><span style=\"font-weight: 300;\">No (unless specified)<\/span><\/td>\n<td><span style=\"font-weight: 300;\">No<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Subordination<\/span><\/td>\n<td><span style=\"font-weight: 300;\">Yes (boss instructions)<\/span><\/td>\n<td><span style=\"font-weight: 300;\">High independence<\/span><\/td>\n<td><span style=\"font-weight: 300;\">Full freedom<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The amount of the minimum wage<\/span><\/td>\n<td><span style=\"font-weight: 300;\">Applicable<\/span><\/td>\n<td><span style=\"font-weight: 300;\">Valid (hourly)<\/span><\/td>\n<td><span style=\"font-weight: 300;\">None<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"font-weight: 400;\">What form of employment should you choose?<\/span><\/h2>\n<p><span style=\"font-weight: 300;\">The choice of which form of employment will be the best depends on the individual needs of both parties. An employment contract is the foundation of labour law, guaranteeing employee rights: paid annual leave, sick pay and protection against sudden dismissal of employees through a notice period. The employer undertakes to comply with the working time standard and keep records of working time, covering the high costs of employment (Social Insurance Institution, Labour Fund, Guaranteed Employee Benefits Fund).  <\/span><\/p>\n<p><span style=\"font-weight: 300;\">An alternative is civil law contracts (Civil Code). A mandate contract means greater freedom in the organization of work, where a certain minimum hourly rate applies. A specific task contract, on the other hand, is the performance of a specific legal act (result), which is usually not subject to social insurance, which results in a higher net remuneration. The possibility of quick termination of the contract and the lack of rigid working hours are their main features. Ultimately, it is the nature of the job that determines which option is the most advantageous form of employment.    <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hiring employees often requires a lot of formalities, which are also associated with high costs. Check what forms of employment are available and which one is the most advantageous. <\/p>\n","protected":false},"author":1,"featured_media":7664,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[554,548,553],"tags":[547,546,545],"class_list":["post-13794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-for-candidates","category-labour-law","category-labour-market","tag-hr-information","tag-hr-press-releases","tag-hr-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Forms of employment \u2013 which one is the most beneficial for you?<\/title>\n<meta name=\"description\" content=\"Hiring employees often requires a lot of formalities, which are also associated with high costs. 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