An employment contract (UOP) is the most popular form of employment in Poland. The employer commits to paying remuneration for work done, and the employee commits to performing work under the employer's management, in a place and time designated by the employer. This is the most protected form of employment in Polish labor law.

Advantages of UOP: Employment stability and protection against dismissal, paid vacation leave (20-26 days per year), social and health insurance paid by employer, employee benefits (bonuses, premiums, benefits), easier access to bank loans, employer obligations related to occupational health and safety.

Disadvantages of UOP: Limited flexibility of working time, need to comply with work regulations, less control over your time, potentially lower earnings than in B2B, need to follow supervisor instructions.

ZUS Contributions: Contributions for social insurance (pension 9.76%, disability 1.5%, sickness 2.24%) and health 9% are automatically deducted from salary by employer. Employer additionally pays their share of contributions (pension 9.76%, disability 4.5%, accident about 1.67%).

PIT-0: This is a tax relief for low-income individuals. If your monthly gross salary does not exceed 8500 PLN, you do not pay income tax advances. This is automatically settled by the employer.