Hiring Students and Minors for Summer Jobs - What You Need to Know

Summer is a period when employers look for extra hands, and students and pupils are eager to take on their first professional challenges. However, hiring a student for the summer or taking on a minor requires knowledge of specific regulations - regarding the form of contract, ZUS contributions, and working time limits. Find out how to legally hire a student or a minor in 2026.

How to hire a student - available contract types

Student work is most often carried out under a contract of mandate (umowa zlecenie). This solution is beneficial for both parties - a mandate contract with a student under 26 means complete exemption from ZUS contributions, and combined with the "No PIT for Young People" relief (income up to PLN 85,528 per year), the gross amount under the contract equals the net amount paid to the account. This makes summer work for students under a mandate contract profitable both for the contractor and the client.

The second option is a fixed-term employment contract. It gives the student full protection under the Labor Code - paid leave, overtime pay, and protection against unjustified dismissal. However, it involves full ZUS contributions regardless of the student's age or status. A specific-task contract (umowa o dzieło) is also possible - without ZUS contributions, but also without a guaranteed minimum hourly rate or insurance protection.

Hiring a student and ZUS

Under a mandate contract, a student under 26 is fully exempt from ZUS contributions - there is no need to even register them for insurance. The condition is having active student status, confirmed by a statement or a certificate from the university. Under an employment contract, contributions are always mandatory, regardless of age - the employer must register the student with ZUS and pay retirement, disability, sickness, accident, and health contributions.

A common mistake among employers concerns graduates of first-cycle studies. A person who has defended their bachelor's thesis and is waiting to start master's studies loses student status - even if already enrolled in the second-cycle program. In the period between the defense and enrollment, the client must register such a person with ZUS and pay full contributions. Failing to do so risks the assessment of arrears with interest during an inspection.

Summer work for minors - rules for employing young workers

A minor, within the meaning of the Labor Code, is a person between 15 and 18 years of age. For the summer, they may only be employed in light work that does not endanger their health, life, or psychophysical development. The list of such work is established by the employer after obtaining the consent of an occupational medicine physician and approval from the relevant PIP (National Labor Inspectorate) inspector. Written consent from a parent or legal guardian is also required.

The working time of a minor over 16 years old during the summer may not exceed 7 hours per day and 35 hours per week - these limits apply cumulatively across all employers. Overtime work and night work (10:00 p.m.-6:00 a.m.) are prohibited. Before being admitted to work, medical examinations and occupational health and safety training are mandatory, organized by the employer at their own expense.

Summer work for students - 2026 regulations

In 2026, the minimum wage is PLN 4,806 gross, and the hourly rate under a mandate contract is PLN 31.40. A significant change concerns work seniority - from May 1, 2026, in the private sector, periods of work under a mandate contract will count towards seniority, affecting future employee entitlements. In addition, PIP has gained the authority to administratively reclassify a civil-law contract into an employment relationship, which means that the terms of cooperation with a student under a mandate contract must actually correspond to the nature of a civil-law contract.

FAQ - Frequently Asked Questions

Does a student under a mandate contract pay ZUS contributions?

No - a student under 26 under a mandate contract is exempt from ZUS contributions. The exception applies to persons who have lost their student status, for example, after defending a bachelor's thesis before starting master's studies.

Which contract is most beneficial for a student during the summer?

A mandate contract - no ZUS contributions plus the "No PIT for Young People" relief mean the student receives the entire gross amount on their account. An employment contract provides greater protection but is fully subject to contributions.

From what age can one work during the summer?

From the age of 15 - only in light work, with parental consent and after obtaining a medical certificate confirming fitness to work.

How many hours can a minor work during the summer?

A maximum of 7 hours a day and 35 hours a week (for those over 16). Night work and overtime are strictly prohibited.

What obligations does an employer have when hiring a student under a mandate contract?

Signing the contract before work begins, ensuring the minimum hourly rate (PLN 31.40 gross in 2026), keeping records of hours worked, and issuing a PIT-11 form after the end of the tax year.

Summary

Hiring a student for the summer or a minor requires a conscious approach to the regulations. The right choice of contract type, timely fulfillment of obligations towards ZUS, and knowledge of working time limits protect against mistakes and the consequences of inspections. Not sure which contract to choose or how to settle with a student? The Gremi Personal team will guide you through the entire process.