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Employment contract, zlecenie or a board resolution — what changes for both sides?

Umowa o pracę is an employment relationship under the Labour Code: work under direction, at a set place and time, for no less than the minimum wage. It gives paid leave (20 or 26 days, depending on total service), notice periods and full ZUS contributions. If the work is daily and someone organises it, this is the form.

Umowa zlecenie is a civil-law contract: you agree on tasks, not on a post. There is no Labour Code leave and no notice period, but the minimum hourly rate applies and the hours have to be confirmed. It fits irregular work where the contractor decides when to work.

Powołanie do zarządu is not an employment contract: the shareholders appoint a board member by resolution (uchwała) and set the remuneration in that resolution. A managing director may also have a contract, but does not have to. Which contributions apply depends on the legal title — settle it with the accountant before the first payout.

The form is not a free choice. If the work has the marks of employment — fixed hours, direction, an assigned place — it must be an employment contract, whatever the document is called. For a foreigner the form also goes into the oświadczenie and has to match what actually happens.

Legal basis — verify at the source

Legal state: 07/2026. This is general information, not legal advice — check the wording in the source linked above before you act.

See also

Employment contract, zlecenie or a board resolution — what changes for both sides? | dopusk