Contract for specific work

Contract for specific work – key information

A contract for specific work is a result-based civil law contract, regulated by the Civil Code in Articles 627–646. It is concluded between the ordering party and the contractor and consists in performing a specific, individually defined work in exchange for remuneration.

Unlike a contract of mandate, what matters is achieving a predefined result, not merely performing activities with due diligence. The regulations do not specify a minimum remuneration for a contract for specific work – its amount is agreed by the parties independently.

Key features of a contract for specific work

• result-based contract – settlement is based on the outcome, not working time
• concluded between the ordering party and the contractor for a specific work
• considerable flexibility in defining the scope of work and remuneration
• the provisions of the Labour Code do not apply, including holiday entitlement and working time standards
• often used for creative, one-off projects that can be precisely described

Contributions and insurance

As a rule, a contract for specific work does not constitute a basis for social security or health insurance, and standard ZUS contributions are not deducted from the remuneration.

The exception is a situation where the contract for specific work is concluded with one’s own employer or the work is performed for the benefit of that employer. In such cases, it is subject to contributions in the same way as an employment contract.

Both a contract for specific work and a contract of mandate should be documented with a bill, and tax-deductible costs may be applied when settling tax:

• 20% as standard
• 50% in the case of using or transferring copyright