3.02.2025 Labour law

[Poland] No contributions on contracts of mandate. What solutions instead?


On 29 January 2025, the government adopted a resolution amending the National Recovery and Resilience Plan (KPO). Among the most important solutions is the withdrawal from the reform of contributions on civil law contracts.

Changes in KPO 2025 – what instead of ZUS on civil law contracts?

On 29 January 2025, the Council of Ministers adopted a resolution on amending the National Recovery and Resilience Plan (KPO), submitted by the Minister of Funds and Regional Policy. The substantive changes to the KPO concern, among others, an alternative reform for contributions on civil law contracts.

The withdrawal from the reform of contributions on civil law contracts (with the exception of contracts for specific work and students up to 26 years of age) means proposing alternative solutions, which include:

  • Strengthening the National Labour Inspectorate and streamlining the process of transforming civil law contracts into employment contracts – the National Labour Inspectorate (PIP) is to receive greater powers, including the scope of transforming contracts of mandate into employment contracts by order,
  • More favourable rules for calculating seniority – employees who were previously employed under civil law contracts will have these periods included in their seniority on more favourable terms. This will translate into greater employee entitlements, such as the right to leave or severance pay,
  • Covering artists with the social and health insurance system – the government plans to implement regulations that will enable artists to benefit from the social and health insurance system on the same terms as other employees.

You can read about the new competences granted to PIP inspectors in our publication: PIP will gain new powers – the aim is to combat fictitious self-employment

Length of service – what is included in the period of employment?

The Labour Code does not provide a clear definition of seniority, known also as length of service. In principle, seniority is the total period of employment of an employee, taken into account when determining his or her employment rights, which includes the period of employment based on:

  • employment contracts,
  • vocations,
  • appointments,
  • choice or cooperative employment contract.

It is irrelevant how the employment relationship was terminated or what the employee’s full-time employment was. However, if the employee was employed under more than one employment relationship in a given period, only one of these periods is included in the length of service.

In addition, there are two types of seniority:

  • Total length of service – the sum of all periods of employment of an employee during his/her professional career.
  • Company-wide length of service – period of employment with one specific employer.

Periods of employment under civil law contracts (e.g. contract of mandate, contract for specific work) and the period of running a business activity are not included in the length of service.

Length of service affects employee entitlements such as:

  • the right to leave;
  • the right to a longer notice period;
  • the right to a pension;
  • the right to a jubilee award;
  • the right to severance pay.

With civil law contracts being counted towards length of service, employees will gain greater rights.

The entire period of an employee’s employment in the company in one place? Without the need to store files in a traditional form?

Yes! These and other benefits are provided by the Asistar E-file.


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