ZUS: 203,700 people performed specific-task contracts in the first half of 2026
The number of contractors increased year on year, but fewer contracts were reported. Short contracts, often lasting just one day, predominate, and the most are concluded in the Mazovia region.
According to data from the Social Insurance Institution (ZUS), 203,700 people performed specific-task contracts in the first half of 2026, compared with 201,900 a year earlier. During that time, companies and other contracting entities submitted 519,600 RUD forms (specific-task contract notifications) to ZUS, listing 609,300 contracts on them. The data was reported by PAP, citing a ZUS statement.
The number of forms increased year on year by 4,200, or 0.81 percent. However, about 7,500 fewer contracts themselves were reported, which means a decline of about 1.2 percent. This was highlighted by Prawo.pl (opens in a new tab). The contracts were reported by 45,700 entities. Nearly 93 percent of forms were submitted electronically; in 2021, it was just under 84 percent.
Short contracts predominate. 61.17 percent of them lasted no longer than nine days, and the largest group consisted of one-day contracts - 27.88 percent. The average duration, calculated together with longer contracts, was 39 days. More than half of contractors worked in three sectors: information and communication (22.7 percent), professional, scientific and technical activities (17.7 percent), and arts, entertainment and recreation (14.8 percent).
The most contracts were concluded in Mazovia: more than 6,100 per 10,000 contribution payers. That is nearly nine times more than in the Warmian-Masurian Voivodeship, where the indicator is the lowest. Foreign nationals accounted for 6.68 percent of contractors, three quarters of whom were citizens of Ukraine and Belarus.
Specific-task contracts have had to be reported to ZUS on the RUD form since 2021. As a rule, no social security or health insurance contributions are paid on such a contract. Its nature is determined not by its name, but by its actual subject matter and the way it is performed. For companies outsourcing work, this means that when choosing a specific-task contract, what matters is whether the task ends with a concrete result, such as a design, text or program.