Contract of mandate – regulations and hourly rate
The contract of mandate is still one of the most common civil law contracts in the country. Entrepreneurs choosing to hire employees in this form of contract are not obliged to comply with regulations on vacation leave, payment of vacation pay or payment of sick pay. A contract of mandate is a civil law contract, which is regulated by the Civil Code, not the Labor Code. In practice, this means that the employee is entitled to the rights arising directly from the content of the contract.
The contract of mandate does not apply to the notice period, and the potential employee can break the contract overnight, without notice. Despite this, the employer is always obliged to provide adequate protection for his employees and must guarantee safe and sanitary working conditions. As of 2023, the hourly rate for a contract of mandate is PLN 22.80 in the first six months, and thereafter the rate of PLN 23.50 per hour of work will apply. The entrepreneur is obliged to keep records of the time worked by his employees in such a way that inspection authorities can seamlessly verify the application of the minimum hourly wage requirements.
Employment contract – types, elements and notice period
The basic form of employment for employees is the employment contract. This legal action, which is currently the most favorable form of employment, involves the submission of consensual statements of intent by both potential employees and employers. The form of employment contract is always prepared in writing and obliges the employee to perform specific duties for the employing company, under the supervision of a supervisor.
It is the employer’s duty to pay the employee’s salary at all times and to guarantee working conditions that comply with health and safety rules. This form of contract protects the interests of both parties, both employer and employee, and can be signed for a probationary period, for a fixed or indefinite period, for a replacement or for a period of time
performing a specific task. Accounting Office Krakow points out that any form of employment contract must have a number of elements:
- date of signature
- details of both parties
- information on the type and location of duties performed
- working time
Wanting to terminate an employment contract signed for an indefinite period, i.e. to end an existing employment relationship, one must work for 2 weeks in the case of employment of less than six months, 1 month if the employment lasted a minimum of 6 months, and 3 months if the employee has been with the company for at least 3 years. If you decide to terminate a probationary contract, your notice period will be 3 working days for a contract signed for less than 2 weeks. On the other hand, if you sign a contract for a probationary period lasting more than two weeks, then the notice applies at the rate of one week.
Employment contract or contract of mandate? Advantages and disadvantages
When looking for a new job, it’s a good idea to find out in advance what kind of civil law contracts a particular company offers. The form of employment determines not only the salary, but also the availability of various privileges. An employment contract is by far the most favorable option, which provides, among other things. protection from dismissal for pregnant women, pre-retirement protection, the right to leave and the right to regular
salaries. In addition, during the term of the employment contract, part of the contributions are paid by the employer – we are talking about partial pension contributions, the entirety of accident contributions, contributions to the Labor Fund and the Guaranteed Employee Benefits Fund.
The disadvantages of an employment contract certainly include the obligation to provide work in person, which means that it is not possible to delegate duties to someone else, to work under the supervision of the employer, and to perform duties at a place strictly determined by the company and specified in the signed contract. If we’re talking about an assignment contract, as the accounting office shows, the big advantages are lower Social Security contributions, no strictly defined working hours and often the possibility of working anywhere the employee chooses.
It is worth remembering, however, that a typical assignment, in addition to not being entitled to overtime pay or the traditional termination of an ongoing contract and severance pay, does not count toward seniority. The advantage of a particular form of employment over another is an individual issue, as what is an advantage for one employee may be a disadvantage for another.
