umowazlecenie

Umowa zlecenia is a civil-law contract in Polish law by which a zleceniodawca (ordering party) commissions a zleceniobiorca (mandatary) to perform a defined activity or achieve a specific result. The zleceniobiorca is obliged to carry out the work with due diligence and personally, unless the contract allows delegation with consent or under specific arrangements. This form of contract is commonly used for professional services, such as tutoring, translations, consulting, or freelance tasks, and it offers more flexibility than an employment relationship while being more formal than a simple service agreement.

The terms, scope, and duration are set in the contract. It may cover a fixed period or an indefinite term, with a notice period for termination agreed by the parties. The zleceniobiorca performs the work and reports to the zleceniodawca as required by the contract; the zleceniodawca pays a fee agreed in the contract. The agreement may include provisions on liability for improper performance, deadlines, place of performance, and confidentiality.

A key distinction from an employment contract is that umowa zlecenia does not automatically grant employee rights such as paid annual leave, minimum wage protections, or other employment benefits. It is regulated by the Civil Code rather than the Labour Code, and the specific rights and obligations depend on the contract and applicable tax and social security rules. Tax treatment typically involves personal income tax, and social security contributions (ZUS) may apply depending on the arrangement and applicable law.