A contract of mandate is the most frequently concluded civil law contract for the performance of work. It is regulated by the Civil Code, not the Labor Code. Under a contract of mandate, one party (the ordering party) commissions the other party (called the contractor or mandatary) to perform a specific task or service, and the contractor undertakes to carry out that activity, but without being subordinate to the other party. In addition, a contract of mandate is characterized by great flexibility in determining its terms and conditions. Although the Civil Code does not specify the form in which the contract should be concluded, it is still recommended to conclude a contract of mandate in writing, as this provides the parties with clear terms and conditions of cooperation, and the contract itself protects the interests of both parties and may serve as evidence in the event of possible disputes. When concluding a contract with a foreigner, there is an obligation to conclude the contract in writing and to present the content of the contract to the foreigner in a language they understand.
Contract of mandate is often chosen due to lower costs for the ordering party compared to the costs incurred by an employer in the case of an employment relationship. Therefore, concluding this type of contract does not provide typical employee rights such as protection against termination or the right to vacation (unless stated otherwise in the contract). In a contract of mandate, the payment of social security contributions depends on the status of the person performing the work. If it is their only form of insurance, the ordering party pays the health, accident, disability, and retirement insurance contributions. The sickness insurance contribution is voluntary and depends on the contractor (they can decide themselves whether to have it paid) — however, without it, they are not entitled to benefits such as sick pay. Social security contributions are not collected if the contractor is a pupil or a student under the age of 26.