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Contract name matters

07.11.2022

Problems with distinguishing between contracts for specific work (o dzieło), contracts for commissioning services (zlecenia) and contracts for services (o świadczenie usług) may have consequences in terms of social insurance. A contract for specific work is not subject to obligatory social insurance contributions, unlike the two other types of contracts mentioned above. For this reason, a contract for specific work is often favoured by both parties to the contract. On the other hand, it is often challenged by the Social Insurance Institution (ZUS), who decides that the contract should, after all, be subject to social security contributions. – Łukasz Chruściel comments for Rzeczpospolita.

Article: here.