How mandate contracts work

Contracts between you and Useme
Mandate contracts – what you need to know
Employment status
Student status

Contracts between you and Useme

Every time you get paid through Useme, we sign an online contract between you and us – so the transaction is legally covered.

This contract can be either:

• A specific-task contract (in Polish: umowa o dzieło) – used when you’re hired to deliver a defined result. For example: designing five social media graphics.
• A mandate contract (in Polish: umowa zlecenia) – used when you're hired to perform a service over time. For example: managing a social media profile for a month.

Any freelancer on Useme can use a specific task contract. A mandate contract is only available to freelancers who meet one of the following conditions:

• You have an employment status
• You have a student status

We explain each status later in the article.

Mandate contracts – what you need to know

Work files

Every transaction on Useme requires files confirming the work was done. For mandate contracts – which are based on time worked rather than deliverables – that means uploading a timesheet.

You can download our timesheet template or create your own.

If possible, also include screenshots or a short report related to your work. It doesn't need to be detailed — it just needs to reflect the nature of your work.  For example, a report with:

• Topics covered – if you're running training sessions
• Threads handled or calls – if you handle administrative work
• Interventions – if you administer a website

Income tax

In general, income tax on mandate contracts is 12%. But:

• If the contract value is at least 200 PLN, you can deduct 20% of the contract value as a tax-deductible cost, which reduces your taxable base – for example, if your contract value is 1000 PLN, you’ll pay 12% tax only on 800 PLN.
• If you're under 26, you may be exempt from income tax under Poland's tax relief for young people.

Copyright transfer

You can’t transfer your copyright or grant a license if you’re getting paid for a mandate contract-based work.

Health insurance contribution

• If you have an employment status: Useme deducts a health insurance contribution of 9% of the gross contract value (after the service fee). This contribution can’t be deducted from your tax.
• If you have a student status: No health insurance contribution is deducted – students are covered by their family’s or the university’s health insurance.

Students 

For users with a student status: For mandate contract-based work, choose the category Jobs for students. Any other category will be treated as a specific-task contract, and tax will be deducted.

Minimum hourly rate

Since mandate contracts are based on time worked, a minimum hourly rate applies – you can't charge less than the Polish national minimum wage, which is 31.40 PLN gross per hour as of January 2026. When filling in your timesheet, make sure your rate meets this requirement.

If you need help calculating your payout, contact us.

Employment status

Note: If you qualify for both employment and student status, choose student status – it's more financially beneficial.

To get an employment status, you need to have:

• An employment contract (umowa o pracę) or another mandate contract
• A salary equal to or higher than the Polish national minimum wage
• A document that proves the points above – a proof of employment

Get a proof of employment

You can use this template, print it, and have your employer fill it.

You can use a different template, but it should always include:

• Your personal details: name, address, PESEL (Poland's national ID number)
• Your employer's details: company name, address, NIP (Polish tax ID)
• Contract type (employment contract or a mandate contract)
• Contract duration
• Salary
• Employer's stamp and signature
• Information if you’re in a notice period – and if you are, the end day of the contract.
• Information if your workplace is in the state of bankruptcy, liquidation, or legal proceedings.

Upload your proof of employment

To activate your employment status, upload a proof of employment to Useme.

1. Take a picture or scan your proof of employment.
2. Log in to Useme.
3. Go to: Settings → Freelancer → Documents → click “Edit documents” → Employment status → click “Upload a proof of employment.”
4. Upload the picture or scan.
5. Wait for verification – we’ll email you once your employment status is active.

How long is the employment status valid?

The employment status is valid 3 months or less. If your contract ends in less than 3 months, the status is valid until your contract ends.

Renew the document on time to keep your employment status. We’ll remind you 14 days before it expires.

Student status

To get a student status, you need to:

• Be under 26 years old
• Study at a school or university
• Have a student ID (alternatively: a confirmation from your school/university)

Postgraduate students are not eligible for student status under Polish higher education law.

Upload your student ID

To activate your student status, upload your student ID / school or university confirmation to Useme.

1. Take a picture or scan the document.
2. Log in to Useme.
3. Go to: Settings → Freelancer → Documents → click “Edit documents” → Student status → click “Edit or check details”.
4. Upload the picture or scan.
5. Fill in the details. 
6. Wait for verification – we’ll email you once your student status is active.

How long is the student status valid?

Your student status is valid until the date shown on your uploaded document.

Renew the document on time to keep your student status. We’ll remind you before it expires.

Keep in mind that your student status ends on the day you defend your bachelor's or master's thesis – even if your ID is still valid. Let us know when that happens.