A contract of mandate (umowa zlecenia) with a student of an extramural general secondary school (liceum zaoczne) raises many doubts among employers, especially when it comes to social security contributions. People in education who are under 26 have a special status in the social insurance system that differs from other contractors. Settling such contracts correctly requires a good knowledge of the rules and of the current rulings of ZUS (Social Insurance Institution). Other groups have their own rules too, for example pensioners on a contract of mandate.
The social insurance system provides significant exemptions for young people continuing their education, but applying them requires meeting certain formal conditions. Students of extramural secondary schools are a special group whose legal status often raises doubts among employers. Documenting the student status properly and following all the procedures required by ZUS are of key importance.
Pupils or university students under 26 who perform contracts of mandate have a special status in the social insurance system. This status differs significantly from other contractors and may lead to an exemption from paying ZUS contributions
Legal basis of the contract of mandate
The contract of mandate is one of the basic forms of civil-law cooperation between businesses and individuals. Under Article 734 of the Civil Code, under a contract of mandate the contractor undertakes to perform a specific legal act for the principal. The legal structure of this contract assumes that remuneration is payable unless the contract or the circumstances show that the mandate is to be performed free of charge.
An important feature of the contract of mandate is that it is classified as an obligation of due diligence rather than an obligation of result. This means that the contractor is responsible for exercising due diligence in performing the tasks entrusted to them, but does not guarantee a specific result. In practice, even if the expected outcome is not achieved, the contractor may not be liable as long as they made every effort with due diligence.
Under Articles 471 and 472 of the Civil Code, unless the law or the contract provides otherwise, the debtor is liable for failing to exercise due diligence. The contractor is not liable for non-performance of the obligation if they exercised due diligence in pursuing the result
Article 750 of the Civil Code extends the rules on mandate to other contracts for the provision of services that are not regulated by other provisions. This has significant practical importance, because many modern forms of business cooperation may fall under the legal regime of the contract of mandate, even if the contract is not expressly called that.
Remuneration for performing a mandate is due in line with the rules of the Civil Code. If there is no applicable tariff and the parties have not agreed on the amount of remuneration, the contractor is entitled to remuneration corresponding to the work performed. In practice, this means taking into account the nature of the activities, their complexity and market conditions.
The social insurance system for contractors
The basic legal act governing social insurance of contractors is the Social Insurance System Act of 13 October 1998 (ustawa o systemie ubezpieczeń społecznych). Under Article 6(1)(4) of that Act, compulsory social insurance applies to individuals working under an agency contract, a contract of mandate or another contract for the provision of services to which, under the Civil Code, the provisions on mandate apply.
The principle of compulsory insurance for contractors has, however, important exceptions that particularly concern young people continuing their education. Article 6(4) of the Social Insurance System Act introduces a key exception, providing that contractors are not compulsorily covered by social insurance if they are pupils of secondary schools (szkoły ponadpodstawowe) or university students, until they turn 26.
Article 6(4) of the Social Insurance System Act is the basic exemption for young people in education. Contractors who are secondary school pupils or university students are not compulsorily covered by social insurance until the age of 26
This exception is not absolute, however. Article 6(4) of the Social Insurance System Act does not apply to people working under an activation contract (umowa uaktywniająca) defined in the Act of 4 February 2011 on the care of children up to the age of 3. This specifically concerns a contract for the provision of services concluded with a nanny for childcare.
The social insurance system also provides special rules for cases where the contractor is at the same time in an employment relationship with the same employer. In such situations, the extended definition of an employee in Article 8(2a) of the Social Insurance System Act applies.
Definition of a pupil for social insurance purposes
The status of a pupil for social insurance purposes is determined by the Education Law Act of 14 December 2016 (Prawo oświatowe). Under Article 18(1)(2) of that Act, a secondary school pupil is a person studying at one of the following schools:
- Four-year general secondary school (liceum ogólnokształcące)
- Five-year technical secondary school (technikum)
- Three-year first-level vocational school (branżowa szkoła I stopnia)
- Three-year special school preparing for work
- Two-year second-level vocational school (branżowa szkoła II stopnia)
- Post-secondary school for people with secondary or vocational secondary education
A special school preparing for work is intended exclusively for pupils with moderate or severe intellectual disabilities and for pupils with multiple disabilities. It has a special character in the education system
Forms of education in the different types of schools vary in line with Article 18(2a) of the Education Law. In primary schools, general secondary schools, technical schools, first-level vocational schools, special schools preparing for work and art schools, education takes place in day form. In second-level vocational schools and post-secondary schools, education may take place in day, weekday (stacjonarna) or extramural (zaoczna) form.
What is particularly important for this article is that in schools for adults, education takes place in weekday or extramural form. Article 4(20) of the Education Law specifies that pupils also include students of schools for adults (słuchacze) and residents of educational institutions. This extension of the definition is of key importance for the status of extramural secondary school students.
Practical example: A 24-year-old who earlier interrupted their education for family reasons decides to continue studying at an extramural general secondary school for adults. At the same time, they start working under a contract of mandate at an accounting firm, doing basic data entry. Under the rules, as a student of an extramural secondary school they have pupil status and may be exempt from paying ZUS contributions.
Periods in which pupil status is recognised
The rules set out detailed provisions on the periods in which a person is regarded as a pupil for social insurance purposes. Pupil status until 31 August each year applies to a person who meets one of the following conditions:
- Continues education at the same school
- Has finished school and starts education at a school where the school year begins on 1 September
- Has finished school this year and does not continue education
A person who presents a certificate of admission to university is regarded as a pupil until 30 September. This ensures continuity of status between finishing secondary school and starting university
These rules matter in practice for employers, who have to monitor the status of their contractors and adjust their contribution obligations accordingly. Transition periods between the end of one stage of education and the start of the next are particularly important.
University student status in the insurance system
A university student for social insurance purposes is a person studying in first-cycle or second-cycle programmes or in long-cycle master's programmes. These programmes must be run by a university, that is, an entity with legal personality and autonomy under the law, running studies in at least one field.
University student status, like pupil status, provides an exemption from contributions on contracts of mandate until the age of 26. The aim is to support young people in their education and make it easier for them to take up additional work without an excessive financial burden.
The definition of a university student covers different forms of study, which matters given the variety of options for higher education. Long-cycle master's programmes, first-cycle (bachelor's) programmes and second-cycle (master's) programmes are covered by the same protection in the social insurance system.
Special cases of contribution liability
The rules provide an important exception to the exemption for pupils and university students. If a pupil or university student under 26 has a contract of mandate with an entity with which they also have an employment contract, they are compulsorily covered by social insurance under both the employment contract and the contract of mandate.
The extended definition of an employee in Article 8(2a) of the Social Insurance System Act covers people working under a contract of mandate with the employer with whom they are in an employment relationship. In such cases, the exemption for pupils and university students does not apply
This rule aims to prevent abuse in which employers conclude additional contracts of mandate with their own employees to avoid part of the social insurance burden. The extended definition of an employee also covers people working under a contract for specific work (umowa o dzieło) if they concluded it with the employer with whom they are in an employment relationship.
In practice, this means that a young pupil or university student who is employed under an employment contract and also carries out additional tasks under a contract of mandate for the same employer is subject to contributions under both titles. In that case they cannot benefit from the exemption for pupils and university students. We show with examples how such contributions affect the cost of a contract of mandate.
ZUS ruling – a case study
The Lublin branch of ZUS, in an individual ruling of 13 January 2022 (WPI/200000/43/888/2021, decision No. 888/2021) examined a specific case concerning a contract of mandate with a student of an extramural general secondary school. The facts concerned a business owner who intended to conclude a contract of mandate for certain tasks with a student of an extramural secondary school.
The future contractor was under 26 and still in education, which they confirmed by presenting a certificate from the school and completing the contractor's declaration. In the declaration, they stated that they were a secondary school pupil and under 26. These documents are the basis for applying the exemption from contributions.
In the application, the business owner argued that contractors are not compulsorily covered by social insurance if they are secondary school pupils or university students under 26. Since they do not meet the conditions for social insurance, they are not subject to compulsory health insurance either
The business owner's position was based on the argument that the concept of a pupil also includes a student of a school for adults and a resident of an educational institution, in line with the Education Law. As a result, the business owner would not be obliged to register and pay social and health insurance contributions for the contract of mandate with a student of an extramural general secondary school.
Example of practical application: An IT company engages a 25-year-old student of an extramural secondary school under a contract of mandate to do basic software testing. The student presents a current certificate from the school and completes the relevant declaration. The company does not have to register them with ZUS or pay social contributions, provided it keeps the documents confirming pupil status up to date.
The position of ZUS
Referring to the facts presented, the Lublin branch of ZUS relied on Article 6(4) of the Social Insurance System Act, which provides that contractors are not compulsorily covered by pension and disability insurance if they are secondary school pupils or university students under 26. As a result, such a pupil or university student does not need to be registered for insurance with ZUS either.
The authority stressed that a secondary school is in particular a four-year general secondary school, completion of which allows the student to obtain the secondary school leaving certificate (świadectwo dojrzałości) after passing the matura exam. A person studying at such a school has pupil status regardless of the form of education.
ZUS confirmed that in a school for adults education takes place in weekday or extramural form, and that a student of such a school is covered by the concept of a pupil under Article 4(20) of the Education Law. This position is of fundamental importance for the practice of charging contributions on contracts of mandate
The authority found the business owner's position correct as regards there being no obligation to pay social insurance contributions on a contract of mandate concluded with an extramural secondary school student under 26. The ruling binds ZUS only in the applicant's case, but it is an important pointer for similar cases and confirms that extramural secondary school students can benefit from the exemption.
Practical aspects of documenting pupil status
Documenting pupil status properly is of key importance for applying the exemption from contributions. The employer should require the contractor to provide the following documents:
- A current certificate from the school confirming pupil status
- A completed contractor's declaration on pupil status
- A document confirming age (if this does not follow from other documents)
- A declaration that the contractor is under 26
- Information on the form of education (day, weekday, extramural)
Documents confirming pupil status must be up to date and renewed in line with the school year. The employer should regularly check the validity of the certificates provided to avoid problems with inspection authorities
Particular attention should be paid to transition periods between school years, holidays and breaks in education. At these times pupil status may change, which directly affects the contribution obligations on contracts of mandate.
Employers should also keep proper records confirming the grounds for the exemption from contributions. In the event of an inspection by ZUS or other authorities, these records are the basis for showing that the solutions applied are correct. They are also useful for other titles with unusual contribution rules, such as management board member remuneration.
Comparison of contractor statuses
| Contractor category | Age | Education status | Contribution obligation | Additional conditions |
|---|---|---|---|---|
| Extramural secondary school student | Under 26 | Secondary school pupil | No obligation | Certificate from the school |
| Full-time university student | Under 26 | University student | No obligation | Certificate from the university |
| Employee-contractor | Any | Any | Obligation | Same employer |
| Standard contractor | Any | Not a pupil or university student, or aged 26 or over | Obligation | Standard contributions |
| Vocational course participant | Under 26 | Non-school course | Obligation | Not a secondary school |
Consequences of incorrect contribution treatment
Incorrect treatment of contracts of mandate for contributions may have serious financial and legal consequences for the employer. If the exemption for pupils is applied wrongly, ZUS may demand payment of the contributions together with default interest. We take over registering contractors with ZUS and settling their contributions as part of our HR and payroll service.
ZUS inspections often focus on checking whether exemptions for pupils and university students are applied correctly. Cases where the contractor earns high pay or does work of a permanent nature, which may indicate an attempt to circumvent employment rules, are analysed especially closely.
Employers should be particularly careful when applying exemptions for pupils and university students. Each case requires individual analysis and proper documentation that all the conditions laid down by law are met
If there is any doubt about the contractor's status, it is advisable to consult a legal adviser or to submit a request for an individual ruling to the competent ZUS branch. This can protect the employer against negative consequences in the future.
The main types of consequences of incorrect contribution treatment include:
- Having to pay the contributions for the whole period of incorrect settlement
- Default interest charged on the outstanding contributions
- The possibility of ZUS imposing an additional fee of up to 100% of the unpaid contributions
- The risk of further inspections and checks of documents
- Problems with recognising costs in the accounting books
Differences between forms of education
The form of education is of significant importance for the practical application of the exemption from contributions. Pupils of schools in day, weekday and extramural form have the same rights in terms of social insurance, provided the other conditions are met.
Studying in extramural form does not rule out the exemption, as the ZUS ruling discussed in this article confirms. This is particularly important for adults who continue their education alongside work.
Example of the differences in practice: Two 25-year-old contractors – one attends a day secondary school, the other an extramural secondary school. Both do similar work under contracts of mandate. Under the rules, both benefit from the same exemption from contributions, regardless of the form of education.
Monitoring changes in pupil status
Employers engaging contractors who are pupils must regularly monitor changes in their status. Key moments that require particular attention are:
- The end of the school year and the start of the holidays
- Moving between different levels of education
- Turning 26
- Interrupting education or deciding not to continue it
- A change in the form of education
The employer should agree with the contractor on procedures for reporting any changes in pupil status. Delays in passing on such information may lead to incorrect contribution treatment and the related consequences
It is particularly important to monitor contractors' dates of birth, because turning 26 automatically ends the exemption, regardless of whether they continue their education. In such cases contributions on the contract of mandate must start immediately.
How to apply the exemption from contributions
To apply the exemption correctly for an extramural secondary school student, the employer should take the following steps:
- Checking the contractor's age (they must be under 26)
- Obtaining a certificate from the school on pupil status
- Having the contractor complete the relevant declaration
- Checking that the contractor is not also an employee
- Documenting the grounds for the exemption in the personnel files
- Setting up procedures for monitoring changes in status
- Regularly checking the validity of the documents
