Comparison of an employment contract and a contract of mandate

Considering that an employment contract and a contract of mandate are the most commonly used forms of work arrangements, a comparison of their key aspects is presented below:

AspectEmployment ContractContract of Mandate
Legal BasisLabor CodeCivil Code
Form of ContractWritten (or written confirmation of terms). For foreigners – only in writingMay be written/oral. For foreigners – only in writing
SubordinationSubordination to the employerNo direct subordination
Place of WorkDetermined by the employerAgreed by the parties
Working TimeFixed and monitoredFlexible
Social Security Contributions (ZUS)Full contributions paidNo mandatory sickness contribution. Others usually paid, but exceptions apply (e.g. students under 26)
RemunerationMandatory; subject to national minimum wageNot mandatory; minimum hourly rate applies if paid
LeaveEntitlement according to the Labor CodeNo leave (unless included in the contract)
Termination of ContractNotice periods depend on length of serviceNo notice period (unless provided in the contract)
Personal Performance of WorkOnly personal performance allowedPerformance by third parties possible, depending on contract terms