Umowa o dzieło is one of three main contract types you’ll come across when working in Poland, alongside umowa o pracę (employment contract) and umowa zlecenie (mandate contract). It carries the lightest tax and social-security burden of the three, but also the strictest rules on when it may actually be used. Here’s what applies in 2026.

What is umowa o dzieło

Umowa o dzieło, often translated as a “specific-task contract” or “contract for specific work,” is governed by the Polish Civil Code (Kodeks Cywilny), not the Labour Code (Kodeks Pracy). The same is true of umowa zlecenie; only umowa o pracę falls under labour law.

The defining feature is that the contract’s subject must be a concrete, clearly defined result: a “dzieło” (a work or piece of work). Think of a graphic design, a mobile app, a specific code module, a translated document, a brand book. In practice, such a contract is usually accompanied by a separate specification document (specyfikacja) describing exactly what that result should be.

The contract can be drafted freely, but it must specify:

  • the type and description of the work to be performed (the dzieło itself);
  • the deadline for completion;
  • the remuneration.

ZUS contributions: when there really are none

The main advantage of umowa o dzieło is that, as a general rule, no contributions are due to either the health insurance fund (NFZ) or the social insurance fund (ZUS), for either party. There’s no paid leave or sick pay under this contract either.

There is, however, an important exception that still applies in 2026:

If an umowa o dzieło is signed with your own employee (i.e., someone who already works for you under an umowa o pracę), or is in practice performed for the benefit of your own employer through a third party, ZUS treats it as a continuation of the employment relationship. In that case, contributions are due in full, as if it were part of the employee’s salary.

Because there are no mandatory contributions, a foreigner working under umowa o dzieło needs to arrange health insurance independently: it isn’t automatically provided, which matters when applying for a residence card.

The mandatory ZUS RUD notification since 2021

No contributions doesn’t mean the state doesn’t need to know about the contract. Since 1 January 2021, any party registered as a ZUS contribution payer (including a sole trader or a private individual running a business) must report every umowa o dzieło to ZUS on the RUD form within 7 days of signing.

This is purely an informational/registration duty: it does not by itself trigger any obligation to pay contributions. Failing to report can, however, expose the payer to liability.

You don’t need to file a RUD notification if:

  • the contract is with your own employee (already registered with ZUS under the employment contract);
  • the contractor runs a registered business and the work falls within the scope of that activity (per their PKD codes);
  • the ordering party isn’t a registered ZUS contribution payer at all;
  • the contract was signed before 1 January 2021.

Taxes: PIT, and the 20%/50% deductible costs

Umowa o dzieło is only subject to advance Personal Income Tax (PIT) payments, at the first-bracket rate of 12% on income within the first tax threshold, which in 2026 stands at PLN 120,000 per year.

The taxable base can be reduced by tax-deductible costs (koszty uzyskania przychodu):

  • 20%: the standard rate, applying in most cases;
  • 50%: an increased rate, available when the contractor transfers copyright ownership of the created work to the client (typical for design, code, copywriting, and other creative work).

Important nuance for 2026: the combined annual cap on the base to which the 50% deductible costs can apply is PLN 120,000, the same figure as the first tax-bracket threshold (per Art. 22(9a) of the PIT Act). Any income above that cap within the tax year no longer benefits from the increased 50% rate.

Note also that, unlike umowa zlecenie (which has a statutory minimum hourly rate of PLN 31.40 in 2026), umowa o dzieło has no minimum-wage floor at all: it’s paid for a result, not for hours worked.

Foreigners and umowa o dzieło

There’s no citizenship-based restriction on umowa o dzieło: it’s used with EU nationals and with third-country nationals (Ukraine, Belarus, and others) alike.

But the ordering party still needs a valid legal basis to entrust work to a foreign national, such as:

  • a work declaration: oświadczenie o powierzeniu wykonywania pracy;
  • a work permit: zezwolenie na pracę;
  • a labour-market test: opinia starosty, where still required.

An exception applies if the foreigner is exempt from these requirements, for example holders of permanent residence, an EU long-term resident card, a Karta Polaka, a diploma from a Polish university, and a few other cases.

How umowa o dzieło differs from B2B and the PIP 2026 reform

Umowa o dzieło is a completely different category from B2B self-employment (JDG), which is the target of the PIP 2026 reform. By definition, a dzieło is a one-off, project-based result: it’s not a continuous, subordinated provision of services, so it generally falls outside the scope of that reform’s reclassification risk.

That said, if “on paper” you have an umowa o dzieło but in practice you’re receiving new tasks every day under someone’s direction, working to a fixed schedule, and there’s no clearly defined single result, the risk of the relationship being reclassified (as an umowa o pracę or umowa zlecenie, with backdated contributions) exists regardless of what the contract is called. For more on reclassification risk under civil-law and B2B contracts, see our PIP 2026 series here.

FAQ

Can umowa o dzieło be used for ongoing work?

No. Work that has the character of a continuous, repetitive activity without a clearly defined one-off result (a programmer receiving new tasks across various projects, a designer with daily assignments, running regular webinars) points to umowa zlecenie or an employment relationship, not a dzieło.

Do I need to file a RUD if I hire a freelancer who runs their own business?

Generally no, as long as the work falls within the scope of their registered business activity (PKD). It’s good practice to get written confirmation of this from the contractor.

Bibliography and legal basis

  • Act of 23 April 1964, Civil Code (Kodeks cywilny), Art. 627-646 (governs umowa o dzieło; a consolidated code without a single current Journal of Laws item).
  • Act of 13 October 1998 on the Social Insurance System, Art. 36(17) (the RUD obligation), consolidated text, Journal of Laws 2026, item 199.
  • Act of 26 July 1991 on Personal Income Tax, Art. 22(9) and (9a) (20%/50% deductible costs) and Art. 27(1) (tax scale), consolidated text.

Author: MojaFirma team.

This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances. If something about your own situation isn’t quite clear, feel free to book a free consultation with our team.