Umowa zlecenie on Glovo, Uber Eats, and Wolt: the app shows gross, and the fleet partner pays net after ZUS and tax. From 1,000 PLN gross, about 720–910 PLN often reaches the account. A pupil or student under 26 usually keeps almost all of the gross. This is a September 2026 orientation, not a calculation from your contract.
This is about a food courier on a fleet zlecenie (Glovo, Uber Eats, Wolt, Bolt Food, Pyszne), not a parcel courier and not a JDG. The old 8.5% vehicle-rental tax is in the end of the 8.5% lump-sum tax. In-app gross: how much a courier earns in Poland.
What comes off gross
App money goes to the partner. The partner registers you with ZUS, deducts contributions and a tax advance, sometimes its own fee, and pays the rest. A student or pupil under 26 on a zlecenie generally pays neither ZUS nor a PIT advance (the youth relief), so gross can equal net. After age 26, student status alone no longer removes contributions.
The other percentages are not a statute “for couriers”. They are the indicative deduction Avalon published for Uber Eats and Wolt from 31 August 2026. Another fleet will calculate differently. The rounded bands couriers ask about: 0% / about 9–19% / about 19–28%.
- Under 26, pupil or student: 0%.
- Under 26, with another job: about 9%.
- Under 26, courier work only: about 19.25%.
- 26 or older, with another job (for example an etat): about 18.72%.
- 26 or older, courier work only: about 27.82%.
Example
- 1,000 PLN gross in the app: a student under 26 keeps almost 1,000 PLN before the fleet fee. At about 9%, about 910 PLN remains. At about 28%, about 720 PLN remains.
- 3,000 PLN gross in a week: a student under 26 minus an example 30 PLN fleet fee is about 2,970 PLN. Someone 26+ on courier work only (about 28%): 3,000 minus about 835 minus 30, about 2,135 PLN.
The partner fee is not that percentage
At most food-courier fleets the service fee is not a cut of turnover. It is a flat amount per period, usually a week. Couriers cite about 29–30 PLN for one app and about 48–50 PLN for two or more. A percentage of turnover is more common in taxi. A VIP package or a rented car can be an exception. This is not a statutory rate. It sits in the contract.
Other lines that are not “the ZUS percentage”
- Uber Eats: some partners show 23% VAT (reverse charge). That money is not your earnings; the partner passes it on. In Glovo the in-app amount is often already without VAT.
- Bike, car, or bag rental if you take gear from the fleet.
- A food-delivery tip usually comes to you in full. Check whether the partner shows it as its own line.
After the fleet switch, Pyszne also pays per delivery, not per hour: what changed at Pyszne and how to start with Pyszne. Compare fleets: partner directory.
This describes practice and partner publications, not tax advice. Before you sign, ask for a gross-to-net example for your age, student status, and second job.