Poland’s flexible workforce keeps expanding

This article is a part of Poland Unpacked. Weekly intelligence for decision-makers

At the end of March 2026, nearly 1.5m people in Poland were working exclusively under civil-law contracts. Poles accounted for the vast majority of the increase over the past three years. What is driving the growing popularity of this form of employment?

More civil-law contracts

Over the past three years, the number of people working exclusively under civil-law contracts has risen markedly. In the first quarter of 2026, it was 14% higher than in the first quarter of 2023. The data also reveal a clear seasonal pattern. In the first quarter of each year, the number of people relying solely on civil-law contracts falls, before rising again in subsequent quarters.

The figure reached its highest level in the third quarter of 2025, when it was 16% above that recorded at the start of the period under review. Although the number declined again in early 2026, it remained well above its level three years earlier.

Foreigners versus Poles

In March 2026, a total of 16.55m people were working in Poland. Of these, 15.07m were classified as employed in the national economy, while 1.48m worked exclusively under civil-law contracts. The distinction stems from the methodology used in official statistics. People for whom a civil-law contract is the sole basis for performing work are not included among those classified as employed in the national economy. They therefore accounted for about 8.9% of all people in work.

The picture is very different for foreigners. Of the 1.15m foreign nationals working in Poland, 715,000 were classified as employed in the national economy, while 437,700 worked exclusively under civil-law contracts. The latter group accounted for 38.0% of all foreign workers.

Among Poles, the corresponding figures were 14.36m employed in the national economy and 1.04m working exclusively under civil-law contracts. The latter therefore accounted for 6.8% of the 15.39m Poles in work. This means that foreigners were about 5.6 times as likely as Poles to work exclusively under a civil-law contract.

In March 2023, 423,500 foreigners were working under civil-law contracts. Over the following three years, their number increased by 14,200, or 3.3%, out of a total increase of around 180,000 people in this category. Foreigners therefore accounted for only about 8% of the overall rise, while Poles accounted for roughly 92%.

Tax considerations

Another factor making mandate contracts more attractive is the way tax-deductible expenses are calculated. For employment contracts, the standard deduction is fixed at PLN 250 or PLN 300 per month. These amounts have remained frozen since October 1st 2019. As wages rise, they therefore account for an ever smaller share of income.

By contrast, under a mandate contract, tax-deductible expenses generally amount to 20% of income after social-security contributions have been deducted. They therefore rise automatically with pay. For example, at a gross monthly salary equal to Poland’s minimum wage in 2026, PLN 4,806 (EUR equivalent), and social-security contributions of 13.71%, monthly tax-deductible expenses under a mandate contract amount to about PLN 829 (EUR equivalent). As a result, wage growth, combined with unchanged fixed deductions for employees, is gradually increasing the tax advantage of mandate contracts over standard employment contracts.

Age and mandate contracts

The rise in the number of people working exclusively under civil-law contracts has varied markedly by age over the past two years. Between December 2023 and December 2025, the largest increase was recorded among people aged 45–54, at 13.3%. Relatively strong growth was also seen among those aged 35–44 (11.8%), 18–24 (11.4%) and 25–34 (11.0%). In each of these groups, the increase exceeded the overall rate of 9.8%. Growth was notably weaker among older workers: 7.2% for those aged 65 and over and just 2.5% among people aged 55–64. The data therefore suggest that the growing importance of civil-law contracts has been concentrated mainly among people under 55.

The absolute number of people working exclusively under civil-law contracts also varies substantially by age. The data reveal clear thresholds created by the design of Poland’s social-security system. The largest number is recorded among 26-year-olds. This reflects the fact that mandate contracts held by students become subject to ZUS social-security contributions once they turn 26, whereas younger students are not included in these statistics.

In subsequent age groups, the number of people working under civil-law contracts gradually declines, but this trend is interrupted around the statutory retirement age. Clear local increases are visible after the age of 60 for women and 65 for men. This may suggest that some people continue working after reaching retirement age in a more flexible form, switching from a standard employment contract to a civil-law contract.

Mandate contracts across the economy

Between December 2023 and December 2025, the number of people working exclusively under civil-law contracts rose by 9.7% overall. But the pace of growth varied sharply across different sectors of the economy. The largest increase was recorded in other service activities, at 22.5%, followed by transportation and storage, at 20.9%. The number of people working this way also rose quickly in construction (17.1%), human health and social work activities (16.0%), and accommodation and food services (15.1%).

At the other end of the spectrum was information and communication, where the increase was just 0.5%. A similar pattern was seen in financial and insurance activities, where the number of people working exclusively under civil-law contracts actually fell by 1.4%.

The largest number of people working in this form, however, was recorded in administrative and support service activities. In December 2025, the figure stood at 326,200, although it had risen by only 2.4% over the preceding two years. The next-largest groups were in trade, with 159,800 people, human health and social work activities, with 155,000, and manufacturing, with 153,000. This shows that the sectors where civil-law contracts are most common are not necessarily those where their use is currently growing fastest.

The number of people working exclusively under civil-law contracts has approached 1.5m and was 14% higher in March 2026 than three years earlier.
Foreigners are almost six times as likely as Poles to work exclusively under civil-law contracts (38% versus 6.8%), yet they accounted for only about 8% of the increase in the number of such workers over the past three years. Poles accounted for roughly 92% of the rise.
Growth has been concentrated primarily among people under 55 and, by sector, has been strongest in areas including other services, transportation and construction. At the same time, the design of Poland’s social-security and tax systems – including percentage-based tax-deductible expenses for mandate contracts – may be helping to make this form of work increasingly attractive.