Pl Civil Law Contracts

Polish PIT and ZUS on civil-law contracts and board fees for tax year 2026: mandate contracts (umowa zlecenie), specific-task contracts (umowa o dzieło) and fees of management and supervisory board members. Covers PIT Act art. 13 pkt 7 and 8, the 20% and 50% standard costs and the PLN 120,000 cap on 50% costs, the 12% advance under art. 41, the 12% flat tax on contracts up to PLN 200, the under-26 relief for zlecenie, PIT-11 and the annual payer declarations; ZUS for zlecenie (compulsory pension, disability and accident, voluntary sickness, the student exemption, the multiple-contract and minimum wage rules), dzieło with one's own employer, board members, FP, FS, FGŚP and the 9% health contribution. Trigger on: umowa zlecenie, umowa o dzieło, składki od zlecenia, 50% koszty autorskie, wynagrodzenie członka zarządu, rada nadzorcza ZUS. Out of scope: employees in pl-payroll; the self-employed in pl-zus-contributions; the annual return in pl-income-tax.

mkdir -p ~/.claude/skills/pl-civil-law-contracts
curl -L https://claudskills.com/skills/pl-civil-law-contracts/SKILL.md \
  -o ~/.claude/skills/pl-civil-law-contracts/SKILL.md

@misc{pl-civil-law-contracts-2026,
  author    = {openaccountants},
  title     = {Pl Civil Law Contracts [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/pl-civil-law-contracts/}
}