Umowa zlecenie for a courier: what you sign and what gets deducted
Almost every courier in Poland rides on umowa zlecenie today: no company of your own, no rounds of offices. You sign not with the app but with a settlement partner, and the partner registers you with ZUS and pays your tax advance. Below: what that means and what to ask.
What umowa zlecenie actually is
It is a civil-law contract: you take an assignment — delivering orders — and get paid for it. No business to register, no bookkeeping, no invoices; the partner registers you for insurance and withholds the tax advance.
It is not employment: no paid holiday, no schedule handed to you — you go online when you decide. It is still fully legal: contributions go to ZUS, income shows in your documents, and after the year you get a PIT-11.
Umowa zlecenie versus your own business (JDG)
- On zlecenie you register nothing — the start costs you nothing and ends with no CEIDG entry.
- On JDG you calculate tax, pay contributions and watch deadlines; on zlecenie the partner does it.
- On JDG you issue invoices and deduct costs; on zlecenie there are no costs to deduct.
- Glovo has treated B2B as an equal option to zlecenie since mid-2026; among the big apps that is the exception.
Who you are really signing with
The other party is not Glovo, Wolt, Uber Eats, Bolt Food or Pyszne, but a settlement partner — the firm that settles couriers for those apps. Wolt puts it plainly: it runs no direct recruitment, cooperation starts through a fleet partner. Bolt Food has no direct contract either, Uber Eats dropped direct cooperation on your own company, and Pyszne joins the model in 2026.
Without a partner most apps stay closed to you; through one partner you ride for several at once, with a single settlement.
What the settlement partner does for you
- Registers you with ZUS and pays contributions out of your remuneration.
- Withholds the income tax advance and issues your PIT-11 after year end.
- Settles with the app and pays you: daily, weekly, monthly or on demand, BLIK included.
- Keeps the contract and settlements in its app — you sign online, no office visit.
- Prepares an income certificate for an office or a bank.
What comes off your money
The figure in the courier app is normally gross; less lands on your account once contributions and the tax advance come off. How much depends on your situation and the partner calculates it when you sign up.
The second item is the settlement fee: with our partner 29.99 zł a week for one app and 49.99 zł for two or more. For Pyszne the first settlement of the month is free if you cash out once a month.
VAT on Uber Eats is separate: amounts there are shown with 23% VAT added, which the partner passes on — that money was never yours. On Glovo and Stuart the app figure already excludes VAT.
What you need in order to sign
- Being 18 or older — the floor across all the apps.
- A valid ID document: a dowód osobisty or a passport.
- A smartphone with internet for the courier app and the partner's app.
- A vehicle: bike, e-bike, scooter or car, or a rental from the partner's fleet; a licence only for scooter or car.
- A bank account for payouts and, for a foreigner, a document confirming legal stay and the right to work.
Students under 26 and foreigners
Under 26 the ulga dla młodych applies and no income tax advance is withheld. With student status on top, umowa zlecenie carries no ZUS contributions either — the whole payout reaches you. From your 26th birthday, or without student status, the partner withholds advance and contributions as usual.
For a foreigner what matters is that the documents show real income and contributions really paid — that is what the office looks at with a residence card application. The partner prepares the certificate, the urząd wojewódzki confirms the requirements. Support runs in five languages, Ukrainian and Russian included.
This page is reference information, not legal or tax advice. Your own case — deductions, contract form, documents — is confirmed by the settlement partner when you sign.
FAQ
Do I need a company for umowa zlecenie?
No. Umowa zlecenie with full contributions works without działalność gospodarcza: no company, no bookkeeping, no invoices. You sign online in the partner's app. If you already run a business, the partner will usually propose B2B cooperation on its own terms instead.
How much exactly will the partner deduct?
There is no single figure for everyone. It depends on your age, student status and whether you have another job. The rate depends on your situation and the partner calculates it when you sign up. Ask for a gross-to-net example first.
How much is left in hand per hour?
Across the country couriers usually end up with 25–55 zł in hand per hour. That is a range, not a promise: it depends on the city, the hour, your vehicle and the orders. You see each rate in the app before accepting.
Will I get a PIT-11 and do I file myself?
Yes. The partner pays the advances during the year and issues a PIT-11 once it ends; you file the annual return on that basis. If you take cash orders on Glovo, remember cash is settled outside the partner and goes into the return separately.
What should I watch for in the contract?
Check whether your whole income runs through umowa zlecenie or part is routed as vehicle rental — some fleets split the payout into a minimal contract plus rental, and then you settle part yourself. Contributions, tax and the income the office sees depend on it.
Ready to start on umowa zlecenie?
Leave your contact details — the settlement partner will go through your case, calculate the deductions and prepare the contract for signing online.
Send a request