The 8.5% lump-sum tax for a food courier is the old path. In 2026 most people on an umowa zlecenie through a fleet already pay ZUS and tax on the whole in-app total, not 8.5% on a “bike rental”. Glovo umowa zlecenie applies from 29 June 2026, Uber Eats umowa zlecenie and Wolt umowa zlecenie from 31 August 2026. As of 23 September 2026.
The percentages below are indicative. Avalon published them for Uber Eats and Wolt. Another partner will calculate differently. This is not tax advice.
How it used to work
Many fleets split the payout into a small zlecenie and a vehicle-rental contract (bike, scooter, or car without a driver). The main part was rental income, taxed at 8.5% up to 100,000 PLN of yearly revenue, then 12.5%. ZUS barely touched that part, so about 8.5% plus the fleet fee came off in-app gross. The same 8.5% applied to some people on their own company (JDG) when rental or business income used that rate.
What it is now
Platforms are leaving that pair of contracts, including under the EU platform-work directive. The whole app total goes through an umowa zlecenie: ZUS plus tax. There is not one rate.
- Pupil or student under 26: 0%. Gross can equal net.
- Another job exists: about 9–19%.
- Courier work only, age 26 or older: about 28% (Avalon lists 27.82%).
Full table and the 1,000 / 3,000 PLN examples: how much a courier keeps from a mandate contract. In-app gross: how much a courier earns in Poland in 2026.
When they switched
- Glovo, from 29 June 2026. At partners that announced it (Evelstar, Avalon), all Glovo income goes through a zlecenie or B2B. Vehicle rental on Glovo was removed. Glovo said in-app rates would rise by about 30% to cover the new charges. Whether that closes the gap depends on the city and the fleet.
- Uber Eats and Wolt, from 31 August 2026 at Avalon. Accepted forms: zlecenie or B2B. Earlier community notes pointed at about 1 September. Your fleet’s date can differ by a few days.
- Pyszne left its own fleet and hourly pay in the same season. After the city switch they pay per delivery through a partner, and slots are Open Runs in JET Courier, not the old availability model. Write-up: Pyszne moves to 3PL.
Does 8.5% still exist
Not on an ordinary fleet zlecenie. 8.5% can remain on your own JDG / B2B where the platform still allows it. Partner notices still mention B2B mainly for Glovo, and as a second route for Uber Eats and Wolt. That does not mean every JDG pays 8.5%. The tax form (lump sum, scale, or flat tax) depends on the business registration. The side rental contract fleets used until June 2026 was switched off for Glovo.
What to do before you sign
- Ask whether settlement is a zlecenie only, or still rental or B2B.
- Ask for a gross-to-net example for your age, student status, and employment.
- Ask about the flat fleet fee and VAT on Uber Eats.
- Compare partners: directory. Paperwork: documents needed to start.
Independent description. We are not affiliated with the platforms or the fleets. The contract beats this page.