Calculator
Polish umowa o dzieło pay calculator
A Polish umowa o dzieło concerns a specified result. It ordinarily does not create ZUS contributions, but work contracted with or for your own employer is an exception outside this model. Estimate one payment with 20% costs or confirmed 50% copyright remuneration, or separately a qualifying whole-contract lump sum up to PLN 200.
Calculator
Enter data
One gross payment in 2026; confirm the scope and applicable tax and insurance scenario. Fields marked with an asterisk are required.
How to use the calculator
- Confirm residence, payer type and exclusions. Enter one gross payment, not annual revenue.
- For an ordinary advance choose 20% or confirmed 50% costs. For 50%, enter the used portion of the shared cap.
- Choose an advance, relief (mandate only), or confirmed lump sum. Allocate PIT-2 once per month. 32% represents a requested higher advance, not automatic annual-threshold settlement.
- Calculate and confirm deductions with the payer. Changing an input hides the old result.
Calculation details
Formula and calculation method
Ordinary specific-work contract without ZUS: costs = 20% gross. Qualifying copyright remuneration: min(50% gross, remaining shared PLN 120,000 cap), with no substitute 20% costs after the cap. Base = gross − costs, rounded to whole PLN; advance = 12% or requested 32% of the base − allocated PIT-2, floored at zero and rounded to whole PLN. Qualifying whole-contract lump sum up to PLN 200 = 12% gross, no costs or PIT-2.
Worked example
PLN 5,000 gross, ordinary specific-work contract without ZUS, 20% costs, 12% advance, no PIT-2: costs PLN 1,000, base PLN 4,000, PIT PLN 480, net PLN 4,520. If the entire payment is qualifying copyright remuneration with an unused cap: costs PLN 2,500, PIT PLN 300, net PLN 4,700.
Limitations
- Contract classification is not assessed. Excludes work with/for your own employer, non-residents, foreign payers, business activity, PPK, benefits in kind, deductions and complex overlapping calculations. Verify documents with the payer.
- 50% requires qualifying copyright rights for the entire payment. Mixed ordinary/copyright remuneration is not split here. The remaining shared cap must account for other sources and reliefs; costs above the cap are not replaced with 20% costs.
- PIT is a payer advance, not annual tax with the PLN 120,000 threshold. Do not reuse PIT-2 across payments. Lump-sum tax receives no cost deduction, PIT-2 or youth relief. Youth relief does not cover umowa o dzieło.
- No ZUS contributions does not mean no reporting duties, including possible RUD reporting. The calculator does not register a contract or confirm health coverage.
Sources
- Ministry of Finance — mandate and specific-work income (reviewed 30 September 2026)
- Ministry of Finance — PIT-2 advance reductions of PLN 300/150/100
- Polish Tax Ordinance, Article 63 — rounding (2026 consolidated text)
- ZUS — mandate, specific-work contracts and the own-employer exception (2026)
- Ministry of Finance — qualifying copyright costs and the PLN 120,000 cap
Engine version: 1.0.0 · Last reviewed: 30 September 2026
Frequently asked questions
Is umowa o dzieło always free of ZUS?
No. A contract with or work for your own employer can require employee-like contributions. This case is excluded from the calculator.
Does a payment up to PLN 200 automatically mean lump-sum tax?
No. The fixed whole-contract amount and statutory conditions matter. A low instalment, partial payment or hourly rate alone is not enough.
Why is 32% not switched on automatically?
These payments use the payer’s lowest-rate advance or a higher rate requested by the taxpayer. Annual PIT combines other income and can require an additional payment.
Are entered amounts sent or saved?
No. Calculations run in your browser. Values are not added to the URL, persistent storage or analytics. You can deliberately copy or print a result.