A Student Certificate for Higher Pay: What Risks Does a Worker Face in Poland

When browsing job offers in Poland, one may come across different rates for students and other workers. Sometimes an agency offers to help obtain a student certificate so that the worker can receive higher pay. Before agreeing, it is worth understanding where this difference comes from and what documents are actually being proposed.

Why a Student Receives More in Hand

Students who have not yet turned 26 typically work under a umowa zlecenia - a civil law contract for the provision of services - without the obligation to pay contributions to ZUS, the Polish Social Insurance Institution. Remuneration paid under such a contract is not subject to social or health insurance contributions. As a result, at the same gross rate, a student may receive a higher net salary. For the agency, this also reduces the cost of contributions.

A separate income tax (PIT) relief applies to people under the age of 26. Student status is not required for this exemption. It covers income as defined by law up to PLN 85,528 per year, but has exceptions - it does not apply, in particular, to income taxed at a flat rate (ryczałt). Any promise that the full gross amount will be paid out in cash should therefore be verified against the specific contract.

What the Scheme May Involve

The problem arises when someone offers to obtain a student certificate without a legal basis. For example, the person may never have been enrolled at the named institution or may already have been removed from the student register. The agency uses such a certificate to avoid calculating contributions and promises higher pay. The document may be forged or contain false information.

Assistance with university enrolment or paid study programmes is in itself lawful. What matters for the exemption is that the person has genuinely obtained student status and maintains it throughout the employment period. A student identity card or certificate confirms this status but cannot substitute for it. ZUS has the right to verify the documents and the circumstances of the person's study.

When the Exemption Applies and What It Means for You

Student status can be lost even without being removed from the register. For example, after completing a bachelor's degree and before beginning a master's programme, there is typically a gap. During this period, the contribution exemption under a umowa zlecenia no longer applies, even if the student identity card is still valid. The company with which the contract was concluded must be informed of the completion of studies. It is then required to verify the contribution obligation and arrange the necessary insurance.

The type of contract also matters. Under a umowa o pracę - an employment contract - contributions are payable even for students under the age of 26. Contributions are also due when a student concludes an additional umowa zlecenia with their employer or performs work under it for the employer's benefit.

Even when the exemption is applied correctly, it is worth understanding what it means for your insurance cover. If no contributions are paid under a umowa zlecenia, that contract does not in itself entitle the worker to sickness benefit or insurance payments following a workplace accident. The right to medical care must also be established on a different basis. This is a matter to be clarified before starting work.

For a foreign national, student status may also affect the right to work without a permit. Different rules apply here. The contribution exemption under a umowa zlecenia covers both full-time and part-time study. The student exemption from the requirement to hold a work permit, on the other hand, is linked to full-time study in Poland and the status of the educational institution.

From 1 July 2026, as explained by the National Labour Inspectorate (Państwowa Inspekcja Pracy), this exemption covers full-time students at state academic institutions or institutions approved by MSWiA - the Ministry of Internal Affairs and Administration - for the admission of foreign nationals. The employer is therefore required to verify where exactly the person is studying. If the programme of study does not confer the right to work without a permit, the employment must be formalised on another lawful basis.

What Risk the Worker Faces

If ZUS establishes that the student exemption was applied without justification, the contribution payer is required to correct the documentation and pay the outstanding amounts. The payer is typically the company with which the umowa zlecenia was concluded. The question of whether it may seek reimbursement of part of the funds from the worker must be considered separately. The full amount of arrears owed to ZUS does not automatically become the personal debt of the person who performed the work.

A separate risk arises if the worker knows that the certificate is forged and nonetheless uses it as genuine. Article 270, paragraph 1 of the Polish Criminal Code provides for forging a document or using a forged document a custodial sentence of between three months and five years. In cases of lesser gravity, more lenient penalties apply. Liability may extend both to the person who produced the document and to the person who knowingly made use of it.

If the certificate was issued by an authorised person but contains a false confirmation of enrolment, other provisions of the Criminal Code may apply. In particular, Article 273 provides for the use of a document referred to in Articles 271 or 272 a fine, restriction of liberty or imprisonment of up to two years. The specific liability depends on the circumstances, including whether the person acted intentionally.

An explanation that the certificate was provided by the agency does not in itself eliminate the risk of liability. At the same time, an error in the documents does not automatically mean the worker has committed a criminal offence. It is necessary to establish what the person knew about the document and the circumstances in which they used it.

If a false certificate was also submitted for the purpose of legalising residence in Poland, this may affect the outcome of a migration case. In particular, providing false information or submitting forged documents may constitute grounds for refusing a temporary residence permit.

Before starting work, confirm your student status directly with the educational institution. Ask the agency to explain how your pay has been calculated and on what basis you will be employed in Poland. If the institution does not confirm the certificate that you are being asked to use, agreeing to such an arrangement carries very serious risks.

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