Contract of mandate calculator Poland 2026
Calculate gross to net for standard insurance, concurrent insurance or a pupil or student under 26. The result shows contributions, PIT and principal cost.
Sources and adopted values
Calculation schedule
| Component | Amount |
|---|---|
| Fill in the fields above — the result is computed on this page. | |
How do I use this page?
- Enter values from your current offer, agreement or official documents.
- Choose the options that match your actual situation.
- Calculate the result and compare the detailed components.
- Test an alternative scenario before making a decision.
What this page does not do: Insurance settings must reflect the real situation. The calculator does not decide concurrent titles, work for one's own employer, study interruptions, the 30-fold cap or annual settlement.
Further reading
Theory — how are tax and contributions calculated for a contract of mandate?
A contract of mandate is a civil-law agreement that usually involves ZUS contributions and PIT tax. For a standard contract, deductible costs equal 20% of income after social contributions have been withheld. A pupil or student under 26 is generally exempt from these contributions when the contract is signed with an entity other than their own employer. The calculator computes gross-to-net results for a standard contract, concurrent insurance, and the pupil-or-student variant, showing contributions, PIT and total cost.
Frequently asked questions
Does a student under 26 always receive gross equal to net?
Does a student under 26 pay ZUS on a contract of mandate?
Are PIT zero and the contribution exemption the same rule?
Can I use the result to compare scenarios?
What changes after turning 26 or losing student status?
See also
Gross to net salary calculator Poland 2026
Calculate net pay, employer cost and PIT zero relief for one or more employment contracts in 2026, including Z
Contract for specific work calculator Poland 2026
Calculate net pay under a contract for specific work with 20% or 50% costs, PIT and the own-employer exception
Employer cost calculator Poland 2026
Calculate the monthly and annual employer cost of a Polish employment contract, including contributions, funds