Why are ZUS social insurance & income tax deducted from every daily payout?

Updated on
February 28, 2023

Because that's how a contract of mandate works. ZUS and tax count as a % - it doesn't matter if they are charged daily or once every 2 weeks, the total amount will be the same.

For example, let's assume that you have a mandate contract with us, you are over 26 years old and you also work in another place, and you treat work on apps as an addition:

  • with earnings of 1 000 in the entire settlement period (1 payout at the end of period), you will pay 90 zł in social security contributions and 96 zł in income tax,
  • with daily payouts of 4x 250 zł each, you will pay 4x 22.50 zł social security contributions and 4x 24 zł income tax - that is a total of PLN 90 zł ZUS and PLN 96 zł income tax.

In both cases, your total ZUS contributions and income tax will be exactly the same. We deduct them right away to make sure everything is right - that's what partners do. :)