Student gig contracts under 200 zł are taxed — how to avoid income tax?

Student contracts for amounts up to 200 zł gross are subject to a flat 12% tax, as the zero-tax relief for young workers does not apply to them. To avoid paying income tax, students should agree to a contract worth more than 200 zł or opt for an hourly rate — in that case the general tax scale applies and the under-26 tax relief kicks in.