A contract for specific work (umowa o dzieło) with a foreigner is legal, but it fits only tasks with a concrete result. For repetitive work (on the production floor, in a warehouse, in cleaning) it's the wrong form: it risks reclassification as a mandate contract and backdated contributions.

Contract for specific work vs. mandate contract

A specific-work contract is an obligation to deliver a verifiable result: a finished piece of furniture, a translated document, a completed project. A mandate contract (umowa zlecenia) and an employment contract are obligations of diligent action: performing activities, with no obligation to deliver an outcome.

Work on a production floor, in a warehouse, or in cleaning is by nature diligent action: a repetitive activity performed over time, with no acceptance of a result. A full comparison of both forms is covered in the article on mandate contracts and employment contracts.

Contributions under a contract for specific work

As a rule, no social or health insurance contributions are paid from a contract for specific work; it is not a basis for these insurances at ZUS (Social Insurance Institution). For the person doing the work, this means a higher amount to be paid out, but without insurance protection.

No contributions means no health insurance, no sick pay, and no period counted toward retirement. The person doing the work then pays for a doctor's visit or a hospital stay themselves, unless they have another basis for insurance, for example a second contract or voluntary registration with NFZ.

Reporting to ZUS: the RUD form and the 7-day deadline

Every party ordering a specific-work contract, a company or a private person, regardless of whether they themselves pay contributions, must report the signed contract to ZUS on the RUD form, within 7 calendar days of signing it. This obligation does not apply to work contracts signed with one's own employee or performed within the contractor's own business activity.

  • Reporting it is the ordering party's duty, not the contractor's.
  • A late report must still be filed.
  • Reporting to ZUS does not change the nature of the contract and does not protect against reclassification if the content of the contract matches diligent action, not a result.

Health insurance and legalizing stay

Since a specific-work contract gives no basis for health insurance, this matters for legalizing stay. If a work permit states that the foreigner is to perform work under a contract that gives no basis for health insurance, including a contract for specific work, they must show another basis: travel insurance with a minimum coverage of EUR 30,000, valid for the whole planned period of stay, or registration with NFZ (National Health Fund). Lacking such a basis can be a problem during verification of stay conditions, not just a formality.

The risk of reclassification by ZUS

ZUS assesses contracts by their actual content, not the name in the document header. If an inspection finds that the work performed had the character of diligent action, the contract can get reclassified, usually as a mandate contract, and contributions are then calculated retroactively, with interest.

What matters in the assessment is whether the contract describes a concrete result that the ordering party accepts. If its subject is performing activities over time, the specific-work form doesn't fit.

When a specific-work contract is the right form

It's right when the point really is a result: translating a document, completing a graphic design project, a one-off repair. Then it's a fair contract for both sides, and reporting via RUD is the only additional duty for the party ordering the work. Before signing anything, check the list of fields from the article on reading an employment contract; the same questions help assess any form of employment. You will find current listings in our job offers, and we confirm the terms of a specific offer before the contract is signed.

Frequently asked questions

Is a contract for specific work with a foreigner legal?

Yes. The problem isn't the form itself, but choosing it for repetitive work: that's when the risk of reclassification and backdated contributions rises.

Are ZUS contributions paid from a contract for specific work?

No, as a rule, a contract for specific work is not a basis for social or health insurance, unlike contributions under other contracts for a foreign worker.

Does a contract for specific work need to be reported to ZUS?

Yes, on the RUD form within 7 days of signing. The duty falls on the party ordering the work.

Does a contract for specific work give a foreigner health insurance?

No. When a work permit requires another basis, you must show travel insurance for at least EUR 30,000 or registration with NFZ.

This text is for information only and describes general regulations. It is not tax or legal advice.
This text describes the general rules. What you are entitled to depends on your type of contract: an employment contract (umowa o pracę) or a contract of mandate (umowa zlecenie). Your own contract and payslip are what count.
This article is for information only and does not constitute legal advice. The rules change, and the outcome depends on the situation of the particular person, so check the current legal position or consult a lawyer before making a decision.