Civil law contracts
Provides flexibility and the ability to gain different experiences
Contract of mandate
A contract of mandate (the so-called diligent performance agreement) is a civil law contract in which one entity (the so-called principal) commissions specific activities, and the other entity (the so-called contractor) undertakes to perform them. As a rule, a contract of mandate is concluded for a definite period of time and is regulated in Articles 734-751 of the Civil Code. The parties to a contract of mandate may be any natural persons or legal entities. The provisions of the Labour Code do not apply to the contract of mandate, therefore the contractor is only entitled to the rights resulting from the content of the concluded contract. The subject of the mandate contract is most often a specific service, and what counts is the diligent performance of the commissioned activity.
Why is it worth using this form of cooperation?
- flexible employment – you have the freedom to conclude and terminate a contract of mandate, you are not bound by the notice period
- 20% tax deductible costs – you can settle high tax deductible costs
- flexible working hours – you are not obliged to work a specific number of hours and hours
- social insurance – the principal is obliged to pay contributions to the Social Insurance Institution (ZUS) for retirement and disability insurance on all contracts, up to the amount of the minimum wage, unless the contractor has another title to insurance
- voluntary sickness insurance – in the case of being subject to mandatory pension and disability insurance under the concluded contract of mandate, the contractor may voluntarily pay the sickness contribution, and its payment gives him a similar privilege as an employee employed under an employment contract, i.e. the right to sickness benefit (paid sick leave)
Contract for specific work
A contract for specific work (the so-called result contract) is a civil law contract in which the contractor undertakes to perform a specific work (i.e. a specific result of work), and the contracting authority to pay the remuneration specified in the contract. This agreement is regulated by the Civil Code Art. 627-646. When concluding such a contract, it is necessary to precisely specify the work to be performed by the person performing the order. It can be anything, such as a computer program or an article. The contract specifies the expected results of the activities and the agreed amount of remuneration or the criteria on the basis of which it will be determined. The provisions of the Labour Code do not apply to a contract for specific work, therefore the contractor is only entitled to the rights resulting from the content of the concluded contract.
Why is it worth using this form of cooperation?
- flexible working hours – you decide when you do your work and how much time you spend on it
- higher take-home salary – unlike other types of contracts, a contract for specific work does not require you to pay contributions to the Social Insurance Institution, so you receive the largest net amount
- freedom in performing work – you can do your work anywhere and without supervision, only the result of your actions counts
Doświadczony analityk rynku pracy, specjalizuje się w badaniach nad trendami zatrudnienia i zmianami w strukturze zawodowej. Jego artykuły, publikowane w renomowanych czasopismach branżowych, pomagają czytelnikom zrozumieć dynamikę rynku pracy.
