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:
Aspect | Employment Contract | Contract of Mandate |
Legal Basis | Labor Code | Civil Code |
Form of Contract | Written (or written confirmation of terms). For foreigners – only in writing | May be written/oral. For foreigners – only in writing |
Subordination | Subordination to the employer | No direct subordination |
Place of Work | Determined by the employer | Agreed by the parties |
Working Time | Fixed and monitored | Flexible |
Social Security Contributions (ZUS) | Full contributions paid | No mandatory sickness contribution. Others usually paid, but exceptions apply (e.g. students under 26) |
Remuneration | Mandatory; subject to national minimum wage | Not mandatory; minimum hourly rate applies if paid |
Leave | Entitlement according to the Labor Code | No leave (unless included in the contract) |
Termination of Contract | Notice periods depend on length of service | No notice period (unless provided in the contract) |
Personal Performance of Work | Only personal performance allowed | Performance by third parties possible, depending on contract terms |