Foreign workers in Poland are usually hired on one of two kinds of contract: an employment contract (umowa o pracę), governed by the Labour Code, or a civil law contract, most often a contract of mandate (umowa zlecenie), governed by the Civil Code. Both can be used with Polish work permits and declarations where the permit allows it. They differ in the rights they give, in how pay is set and in how they fit with your permit. From 1 January 2027, a full-time employment contract must pay at least PLN 4,950 gross per month and a contract of mandate at least PLN 32.30 gross per hour. Since 8 July 2026, switching from a civil law contract to an employment contract no longer requires a new permit, provided nothing else changes. This guide compares the two and explains what to check. All rules were checked on 11 November 2026 against official Polish sources.

Why the contract type matters for foreigners

For any worker, the type of contract affects pay, working time, leave and protection when the job ends. For a foreign worker, it also matters for immigration. Your work permit, declaration or temporary residence and work permit is granted for the conditions described in the application, and the contract type is one of them. Choosing the right contract at the start, and changing it correctly later, helps you avoid problems at your next application.

The employment contract

What it is

An employment contract creates an employment relationship. You work under the direction of the employer, at the place and time the employer sets, in exchange for pay. The Labour Code gives employees rights such as paid annual leave, notice periods on termination and working time rules.

Pay

For full-time work, the minimum wage is PLN 4,950 gross per month from 1 January 2027 (Journal of Laws 2026, item 1213). For part-time work, pay is normally set in proportion to working time.

Social insurance

The employer registers the employee for social and health insurance. The Social Insurance Institution sets a deadline of 7 days from the date the insurance obligation arises, for example from the start of employment under an employment contract or a contract of mandate (Social Insurance Institution).

The civil law contract

What it is

A civil law contract is an agreement under the Civil Code. The most common type is the contract of mandate, under which you carry out tasks for the other party. Civil law contracts are often used for flexible or short-term work. They do not by default carry Labour Code rights such as paid annual leave.

Pay

Certain civil law contracts, including contracts of mandate and contracts for the provision of services, must pay at least the minimum hourly rate. From 1 January 2027 this is PLN 32.30 gross per hour (Journal of Laws 2026, item 1213). Every hour worked must be recorded and paid.

Social insurance

A contract of mandate generally gives rise to social insurance, and the same 7-day registration deadline applies from the date the obligation arises (Social Insurance Institution). Other types of civil law contract may follow different rules. If you are unsure whether you are insured, ask the Social Insurance Institution. See social security registration for foreign workers in Poland.

Side-by-side comparison

Contracts and permits

Both types can be used

Polish rules allow foreign workers to be employed on employment contracts or civil law contracts, depending on what the permit or declaration states. Zielona Linia's guide for employers refers to the duty to ensure at least the minimum pay where work is entrusted under an employment contract or a civil law contract (Zielona Linia guide). The application should state the contract type you will actually sign.

Pay must match comparable workers

Whatever the contract, the pay in a permit must not be lower than that of workers doing comparable work for the same employer (Warmia-Masuria Voivodeship Office). A civil law contract does not allow lower pay than an employment contract for comparable work.

Switching from civil law to employment

Since 8 July 2026, a civil law contract can be changed to an employment contract without a new work permit or declaration, provided the other conditions of employment do not change (Zielona Linia). Under the earlier 2025 rules, such a switch required a new work permit (Świętokrzyskie Voivodeship Office), so older guidance on this point is out of date. The new rule does not apply to permits linked to posting a worker by a foreign entity.

Switching from employment to civil law

The 2026 rule covers a move from a civil law contract to an employment contract. A move in the other direction is not covered by it. If your employer proposes changing your employment contract to a civil law contract, check the effect on your permit before agreeing. See changing job terms in Poland without losing your permit.

The real nature of the work

The type of contract should reflect how the work is actually done. If you work fixed hours under the employer's direction at the employer's premises, the relationship may in substance be employment, whatever the contract is called. Labour inspectors can examine whether a civil law contract is in fact an employment relationship. The National Labour Inspectorate deals with complaints about employment conditions (National Labour Inspectorate).

What to check before signing

1. The parties. Is the employer's full legal name the same as on your permit or declaration?
2. The type of contract. Does it match what your permit states?
3. Pay. Is the gross pay at least the 2027 minimum and in line with comparable workers?
4. Hours and place of work. Are they stated and realistic?
5. Start date. Is it after your permit and basis of stay are in place?
6. Language. Do you understand every clause? Ask for a translation if needed.
7. Deductions. Are any deductions for housing or transport set out in writing?

For employers

• State the correct contract type in the permit application or declaration.
• Register the worker for social insurance within 7 days of the obligation arising (Social Insurance Institution).
• Pay civil law contractors at least the minimum hourly rate for every hour worked.
• Use the 8 July 2026 rule when moving a worker to an employment contract, and keep the other conditions unchanged.
• Do not use civil law contracts to avoid employee rights where the work is in substance employment.

For a wider view of employer duties, see our guide on how to legally employ foreigners in Poland.

Which contract is better for a foreign worker?

An employment contract generally gives more security: paid leave, notice periods and clearer working time rules. A civil law contract can offer flexibility, but usually less protection. For immigration purposes, both can work if the permit allows them. Many foreign workers start on a civil law contract and later move to an employment contract, which since July 2026 is simpler. If you have the choice, read both offers carefully and compare the gross pay, hours, leave and notice terms, not just the headline figure.

Worked examples

Starting on a contract of mandate

A worker from India starts with a logistics company on a contract of mandate under a work permit, paid PLN 33 gross per hour in 2027. The rate is above the minimum hourly rate of PLN 32.30. The company registers the worker for social insurance within 7 days and records all hours worked.

Moving to an employment contract

After a year, the company offers an employment contract for the same position, hours and pay. Since 8 July 2026, no new permit is needed for this switch, because the other conditions do not change. The worker gains Labour Code rights such as paid annual leave.

A proposed move the other way

Another employer suggests moving an employee from an employment contract to a contract of mandate to reduce costs. This direction is not covered by the 2026 rule. The worker asks the employer to confirm the effect on the permit in writing and checks with the voivodeship office before agreeing.

Questions to ask before choosing

• Which contract type does the permit or declaration state?
• Will I have paid annual leave, and how much?
• What notice period applies if either side ends the contract?
• How will my hours be recorded and paid?
• Will I be registered for social and health insurance?
• If I start on a civil law contract, is there a plan to move to an employment contract?

Contracts in temporary agency work

Temporary agency workers are employed by the agency and assigned to a user employer. The agency may offer an employment contract or a civil law contract, depending on the arrangement and the permit. A change of user employer affects a temporary residence and work permit (Wielkopolska Voivodeship Office). Ask the agency which contract you will have, who your user employer is and what happens if the assignment changes.

Language and understanding

Contracts in Poland are often written in Polish. You have the right to understand what you sign. Ask for a translation or a bilingual version, and take time to read it. Do not sign a blank or incomplete contract, and keep a signed copy for yourself.

Polish terms you will see

• Umowa o pracę: employment contract.
• Umowa zlecenie: contract of mandate.
• Umowa o świadczenie usług: contract for the provision of services.
• Kodeks pracy: Labour Code.
• Kodeks cywilny: Civil Code.
• Urlop wypoczynkowy: paid annual leave.
• Okres wypowiedzenia: notice period.

Where to get official help

• Zielona Linia, the information centre of the public employment services, answers questions about employing foreigners on 19 524 and publishes guidance at zielonalinia.gov.pl.
• The voivodeship office handling your case can answer questions about residence procedures and deadlines.
• The MOS portal has a contact form for questions about residence procedures and the portal itself (MOS portal).
• The National Labour Inspectorate advises on whether a contract reflects an employment relationship (National Labour Inspectorate).
• The Social Insurance Institution can confirm how your contract is insured.

Your next steps

1. Check which contract type your permit or declaration states.
2. Compare any offer you receive with the 2027 minimum pay for that contract type.
3. Ask for the contract in a language you understand and read every clause.
4. Confirm that you will be registered for social insurance.
5. Before changing contract type, check whether the 8 July 2026 rule applies to your change.

Ending a contract

How a contract ends depends on its type. An employment contract follows the notice rules of the Labour Code, while a civil law contract ends as agreed in the contract and under the Civil Code. For a foreign worker with a residence and work permit, the end of any contract can trigger immigration duties, such as notifying the voivode within 15 working days after a job loss. Read losing your job in Poland on a residence and work permit before you resign or agree to end a contract.

Whichever contract you sign, keep a copy of every version and annex. If a dispute arises about pay, hours or the type of relationship, these documents are your main evidence, and they also help when you apply for your next permit.

Common mistakes

• Signing a contract with a company whose name differs from the one on the permit.
• Accepting an hourly rate below PLN 32.30 from January 2027.
• Assuming a switch from employment to civil law is covered by the 2026 rule.
• Not checking whether you have been registered for social insurance.
• Relying on 2025 guidance that any contract change needs a new permit.

For the 2027 pay figures in more detail, see Poland minimum wage 2027: what foreign workers should know.