Contract of mandate or employment contract? How to check what really binds the parties
Short answer
The type of contract is decided by what the work really looks like, not by the title of the document. If you work under the direction of the other party, at a place and time it sets, and you are paid for it, then under Article 22 § 1(1) of the Labour Code (Kodeks pracy) this is an employment relationship, even if the contract is called a "zlecenie" (mandate). Replacing an employment contract (umowa o pracę) with a civil-law contract under such conditions is not permitted (Article 22 § 1(2) of the Labour Code). The relationship is assessed as a whole, not on the basis of one feature.
In this guide: The contract's name does not decide. What counts is direction, place and time of work, personal performance, pay and risk. Article 22 of the Labour Code.
Who this applies to
- People working under a contract of mandate (umowa zlecenia) or a contract for the provision of services (the rules on mandate apply to such contracts, Article 750 of the Civil Code (KC)) who wonder whether they should have a regular job.
- Principals who want to check whether a civil-law contract does not in practice have the features of an employment contract.
Since 8 July 2026, such matters can be examined by the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP), and the District Labour Inspector may, under certain conditions, establish an employment relationship by a decision (decyzja). We describe this in the guide How the PIP establishes an employment relationship: inspection, instruction and OIP decision step by step.
What to do
- Read the definition in Article 22 § 1 of the Labour Code. The employee undertakes to perform work "of a specified type for the employer and under its direction, and at a place and time set by the employer", and the employer undertakes to employ the employee for remuneration. This is the reference point for the PIP and the court.
- Check the features in the table below one by one. Answer on the basis of what happens day to day, not what is written in the contract.
- Collect evidence. Rotas, work instructions (e-mails, messaging apps), rules you were told to read, entry records, hour statements, and information about leave and cover will be useful.
- Use the tool Mandate or regular job. It will help organise your answers, but it does not replace the assessment of the PIP or a court.
- Choose a course of action. If you are still working, you can file a complaint to the PIP (how to file a complaint). If the cooperation has ended, the right route is usually the labour court (guide on cooperation that has ended).
- If you are the principal, you can change the contract into an employment contract or apply to the Chief Labour Inspector for an individual interpretation.
Features that are compared
| Feature | Employment contract | Mandate or contract for the provision of services |
|---|---|---|
| Direction | Work "under the direction" of the employer (Article 22 § 1 of the Labour Code): instructions on what, how and when to do things. | The principal may indicate how the mandate is to be performed (this follows from Article 737 KC), but the Code does not provide for subordination as in employment. |
| Place and time | Set by the employer (Article 22 § 1 of the Labour Code). | As a rule agreed by the parties; a fixed rota imposed by the principal is a warning sign. |
| Personal performance | The work is performed by the employee who undertook to do it. | Performance may be entrusted to a third party, but only if this follows from the contract, custom or necessity (Article 738 § 1 KC). |
| Payment | Always for remuneration (Article 22 § 1 of the Labour Code). | As a rule paid (Article 735 KC). In 2026 the minimum hourly rate is PLN 31.40. |
| Risk | An employee who is ready to work keeps the right to remuneration when the obstacle concerns the employer (Article 81 of the Labour Code). The employee's liability for damage caused unintentionally is limited to three months' remuneration (Articles 114-119 of the Labour Code); for damage caused intentionally, the employee is liable in full (Article 122 of the Labour Code). | The Labour Code does not provide for these protections; a party to a civil-law contract as a rule bears the risk of its own activity. |
Payment and personal performance occur in both types of contract. On their own, they do not decide anything. The most telling factor is who decides on the manner, place and time of work.
Exceptions and caveats
- The assessment is overall. A single feature, e.g. working in the principal's office, does not yet mean an employment relationship. The provision on the PIP instruction (polecenie) refers to a situation where the features of an employment relationship "predominate" in the relationship between the parties (Article 11(2) of the Act on the National Labour Inspectorate).
- The will of the parties matters, but not absolutely. In proceedings before the PIP, the will of the parties is taken into account, provided it is not contrary to law and does not aim to circumvent the law (Article 33a(4) of the Act on the National Labour Inspectorate).
- We do not cite case law here. The courts have developed many detailed criteria, but which ones apply depends on the case. In a court dispute, it is worth getting help from a lawyer.
- The principal's liability. Concluding a civil-law contract in conditions where there should be an employment contract is a petty offence under Article 281 § 1 of the Labour Code. Since 8.07.2026, it carries a fine from PLN 2,000 to PLN 60,000.
- Transitional amnesty. Anyone who, before 8.07.2026, concluded a civil-law contract meeting all the features of an employment relationship is not liable for this petty offence if, within 12 months of the Act entering into force, they voluntarily conclude an employment contract (Article 16 of the Act of 11.03.2026). By our calculation this period ends on 8.07.2027; the Act does not state this date expressly.
- Constitutional Tribunal. The provision on the decision of the District Labour Inspectorate (OIP) has been challenged before the Constitutional Tribunal (case K 17/26, pending as of 15.10.2026). The provisions are in force.
Example
Assumptions: a person works under a contract of mandate in a shop. The shift manager draws up her rota every week and assigns her workstation. She cannot send anyone else in her place, and she must explain any absence. She receives a fixed hourly rate and is paid monthly.
In this situation all the features of Article 22 § 1 of the Labour Code are present: direction, place and time set by the principal, personal work and remuneration. If this is what the daily work looks like, the contract has the features of an employment relationship regardless of its name. The final assessment will be made by the PIP or a court after examining the evidence.
For comparison: if the same person chooses the days and hours herself, can accept or reject a specific assignment and is paid for completed tasks, there are far fewer employment features.
Documents and deadlines
| What | Significance |
|---|---|
| Contract and annexes | They show what the parties wrote down, but they do not decide the assessment (Article 22 § 1(1) of the Labour Code). |
| Rotas, instructions, correspondence | The best evidence of direction and of the place and time of work. |
| Invoices or bills and transfer confirmations | They show how and how regularly the remuneration was paid. |
| Limitation of claims arising from an employment relationship | 3 years from the due date (Article 291 § 1 of the Labour Code). |
Frequently asked questions
Can the principal set my working hours?
The parties can agree on the date for performing the mandate. However, if the principal unilaterally draws up your rota and checks your attendance, that is a typical feature of work "at a time set by the employer" under Article 22 § 1 of the Labour Code.
Does signing a mandate contract at my own request settle the matter?
No. The name of the contract does not matter when the work is performed in the conditions of Article 22 § 1 of the Labour Code (Article 22 § 1(1) of the Labour Code). The PIP takes the will of the parties into account, but not when it aims to circumvent the law.
What should I do if I am afraid of losing the mandate after a complaint?
During an inspection, the PIP does not disclose that it is acting on a complaint, unless you give written consent (Article 44(3) of the Act on the National Labour Inspectorate). More in the guide How do you file a complaint to the National Labour Inspectorate?
Useful tools
Related guides
- B2B contracting and the employment contract: when self-employment is really a job
- How the PIP establishes an employment relationship: inspection, instruction and OIP decision step by step
- Individual interpretation from the Chief Labour Inspector: how to ask whether a contract is an employment relationship
- How do you file a complaint to the National Labour Inspectorate?
- The cooperation has already ended. How do you establish that it was an employment contract?
Sources (documents in Polish)
- Kodeks pracy, t.j. Dz.U. 2026 poz. 1245
- Kodeks cywilny, tekst ujednolicony ISAP
- Ustawa z 11.03.2026 o zmianie ustawy o PIP, Dz.U. 2026 poz. 473
- Ustawa o PIP, tekst ujednolicony ISAP
- Rozporządzenie RM w sprawie minimalnego wynagrodzenia na 2026 r., Dz.U. 2025 poz. 1242
- PIP - Jak złożyć skargę?
Sources checked on 15 October 2026. Law as at 15 October 2026.
Change history
- 15 October 2026: First publication.
This guide is for information only. The current legal provisions and the information of the National Labour Inspectorate apply. An independent information website. We are not the National Labour Inspectorate (Państwowa Inspekcja Pracy).