With seasonal demand, many companies in Poland consider hiring students. This is often a cost-effective move, especially when structured properly under a contract of mandate, it is essential to understand when Social Security obligations apply and when they don’t. At Easybooks, we support employers with comprehensive Accounting and HR & Payroll services – ensuring full compliance while maximizng operational efficiency.

When you don’t have to pay Social Security contributions?

When hiring students under a contract of mandate (umowa zlecenie) below 26 years old, you are generally exempt from paying contributions or Personal Income Tax (PIT). However, several conditions must be met:

• the student must hold valid student status throughout the duration of the contract
• the contract must not be made with the student’s regular employer, nor for their benefit.

Under these circumstances, the student is not subject to mandatory social security (retirement, disability, or accident insurance) or health insurance. Employers benefit from lower employment costs, making it an attractive arrangement for both parties involved.

When are Social Security contributions required when hiring students?

There are exceptions that trigger mandatory contributions, even when working with students:

• If the student is hired by their own employer or works for another company but performs work on behalf of their main employer, full ZUS contributions must be paid.
• Once a student turns 26 or loses their student status, the exemption no longer applies – and full contributions must be made starting from that date.
• A student who defends their bachelor’s thesis in June but is enrolled into master’s studies in October loses student status during the interim months and becomes subject to Social Security contributions.

It is worth mentioning that doctoral and postgraduate students are not considered students under Social Insurance laws, regardless of age.

What about employment contracts when hiring students?

If you employ a student under a standard employment contract, age and student status are irrelevant. All standard Social Security and health contributions are required. However this arrangement comes with benefits for the employee – including paid leave, sick pay, and protection under labor laws.

Best practices for employers hiring students

To reduce risk and ensure compliance:

• always request a certificate from the university confirming student status,
• regularly monitor contract dates and student status, especially during transitional periods ( e.g. after graduation),
• partner with a payroll expert to handle reporting and avoid costly errors.

If you need additional support in accounting and hr&payroll services contact us!

Text based on: INFORLEX