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Poland — Egzamin Czeladniczy (Journeyman Examination)

Practice Questions
Exam Review

Key Facts: Egzamin Mistrzowski Exam

2,081.05 PLN

2026 master exam fee

Chambers of crafts (izby rzemieślnicze)

63 questions

Written test (9 topics × 7, 3 options each)

Rozporządzenie MEN z 10 stycznia 2017 r., § 14

9 topics

Written-test topics, including two on pedagogy

Chambers of crafts

45–210 min

Written test duration

Chambers of crafts

Poland's Egzamin Mistrzowski awards the master craftsman diploma (dyplom mistrzowski). Its written test has 63 three-option questions, 7 on each of 9 statutory topics, including psychology and pedagogy and teaching methodology, alongside an oral part and a practical stage. These English-language MCQs are independent study practice, not an official-format simulation.

Sample Egzamin Mistrzowski Practice Questions

Try these sample questions to review concepts for the Egzamin Mistrzowski exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 109+ question experience with AI tutoring.

1A craft joinery workshop buys kiln-dried beech timber for 1,000 PLN net and applies a 25% markup on cost (narzut na koszty), giving a net selling price of 1,250 PLN. What is the profit margin on the selling price (marża)?
A.25.0%
B.20.0%
C.16.7%
D.22.5%
Explanation: Margin (marża) is profit divided by the selling price: profit = 1,250 PLN − 1,000 PLN = 250 PLN, so margin = 250 / 1,250 × 100% = 20.0%. Markup (narzut) relates the same profit to cost: 250 / 1,000 × 100% = 25.0%.
2A master craftsman buys a CNC router for 60,000 PLN net. Assuming an annual straight-line (linear) depreciation rate of 10%, what monthly depreciation write-off should be recognized?
A.500 PLN
B.600 PLN
C.400 PLN
D.1,000 PLN
Explanation: Annual straight-line depreciation is 60,000 PLN × 10% = 6,000 PLN. Spread evenly over 12 months, this gives 6,000 PLN / 12 = 500 PLN per month.
3In a bespoke tailoring workshop, which expenditure is a direct material cost (koszt materiałów bezpośrednich)?
A.Electricity used for overhead lighting and heating of the whole cutting room
B.Quarterly accounting and tax bookkeeping fees paid to an external accounting office
C.Wool suiting, silk lining and horn buttons bought for one specific bespoke order
D.Annual maintenance and inspection fees for the workshop's steam boiler
Explanation: Direct materials (materiały bezpośrednie) can be attributed directly and unambiguously to a specific product or order, such as the fabric, lining and buttons for one bespoke suit. Utilities, bookkeeping and equipment inspections are indirect costs (koszty pośrednie) shared by all work.
4A craft bakery produces 10,000 identical 500 g rye sourdough loaves in a month. Total manufacturing costs (koszty wytworzenia) are 35,000 PLN. Using simple division costing (kalkulacja podziałowa prosta), what is the unit manufacturing cost per loaf?
A.2.85 PLN
B.4.20 PLN
C.3.00 PLN
D.3.50 PLN
Explanation: Simple division costing is used for mass production of one homogeneous product: unit cost = total manufacturing costs / number of units = 35,000 PLN / 10,000 = 3.50 PLN per loaf.
5A master blacksmith makes decorative wrought-iron gates. Fixed costs (koszty stałe) are 18,000 PLN per month, each gate sells for 2,500 PLN net, and variable costs (koszty zmienne) are 1,600 PLN per gate. How many gates must be sold each month to break even (ilościowy próg rentowności)?
A.15 gates
B.20 gates
C.25 gates
D.12 gates
Explanation: Unit contribution margin = price − variable cost = 2,500 PLN − 1,600 PLN = 900 PLN per gate. Break-even quantity = fixed costs / unit contribution margin = 18,000 PLN / 900 PLN = 20 gates.
6In a car repair workshop, direct labor wages (płace bezpośrednie) for the quarter were 80,000 PLN and indirect workshop costs (koszty wydziałowe) were 48,000 PLN. If overhead is charged as a surcharge on direct labor (narzut kosztów wydziałowych), what surcharge rate should be used in customer quotes?
A.60%
B.166.7%
C.62.5%
D.37.5%
Explanation: The overhead surcharge rate (wskaźnik narzutu) = indirect workshop costs / direct labor × 100% = 48,000 PLN / 80,000 PLN × 100% = 60%. Each zloty of direct labor in a quote therefore carries 0.60 PLN of workshop overhead.
7A master goldsmith uses job-order costing (kalkulacja doliczeniowa) for a bespoke platinum signet ring. Direct materials are 800 PLN, direct labor 400 PLN, workshop overhead is charged at 50% of direct labor, and administrative and selling overhead at 10% of the technical manufacturing cost. What is the total cost of the job (koszt własny)?
A.1,400 PLN
B.1,480 PLN
C.1,540 PLN
D.1,600 PLN
Explanation: Direct costs = 800 + 400 = 1,200 PLN. Workshop overhead = 50% × 400 = 200 PLN, so the technical manufacturing cost (TKW) = 1,400 PLN. Administrative and selling overhead = 10% × 1,400 = 140 PLN. Total cost = 1,400 + 140 = 1,540 PLN.
8A ceramic studio makes three terracotta tile models: Small (coefficient 1.0, 500 units), Medium (coefficient 1.5, 400 units) and Large (coefficient 2.0, 200 units). Joint firing and glazing costs are 30,000 PLN. Using division costing with equivalence coefficients (kalkulacja podziałowa ze współczynnikami), what is the unit cost of a Large tile?
A.20.00 PLN
B.30.00 PLN
C.35.00 PLN
D.40.00 PLN
Explanation: Equivalent units = (500 × 1.0) + (400 × 1.5) + (200 × 2.0) = 500 + 600 + 400 = 1,500. Cost per equivalent unit = 30,000 / 1,500 = 20 PLN. A Large tile costs 20 PLN × 2.0 = 40.00 PLN.
9A master glazier's art glass studio has monthly fixed costs of 15,000 PLN. Variable costs average 40% of net sales, so the contribution margin ratio is 60%. What monthly net revenue is needed to break even (wartościowy próg rentowności)?
A.37,500 PLN
B.25,000 PLN
C.21,000 PLN
D.30,000 PLN
Explanation: Break-even revenue = fixed costs / contribution margin ratio = 15,000 PLN / 0.60 = 25,000 PLN of net revenue.
10Under the Polish PIT Act, up to what initial value (net, for a VAT taxpayer) may a master craftsman expense a piece of workshop equipment directly as a tax-deductible cost instead of depreciating it?
A.5,000 PLN
B.3,500 PLN
C.10,000 PLN
D.15,000 PLN
Explanation: Under art. 22d ust. 1 of the PIT Act, assets with an initial value not exceeding 10,000 PLN (net for VAT taxpayers) may be charged directly to tax-deductible costs when put into use, instead of being depreciated over several years.

About the Egzamin Mistrzowski Exam

The Egzamin Mistrzowski (master craftsman examination) is the highest craft examination in Poland, conducted by the examination boards of the regional chambers of crafts under the Crafts Act and the 2017 Minister of National Education regulation. Passing it earns the dyplom mistrzowski and the title of mistrz. The master title is one of the vocational qualifications accepted for instructors of practical vocational training, who also need pedagogical preparation. The official exam is held in Polish and combines a practical stage, a written single-choice test on nine topics and an oral part. This bank is independent OpenExamPrep practice: an English-language, four-option MCQ study adaptation of the shared written-test topics. It is not an official translation and does not simulate the trade-specific oral or practical stages.

Exam sponsor: Examination boards of the chambers of crafts (izby rzemieślnicze); exam standards published by Związek Rzemiosła Polskiego (ZRP). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

A practical stage (120 minutes to 24 hours over up to 3 days) and a theoretical stage consisting of a written test (7 single-choice questions on each of 9 statutory topics, 45–210 minutes) and an oral part (3 questions each on technology, machine science and materials science, up to 30 minutes).

Time Limit

Written test 45–210 minutes; oral part up to 30 minutes; practical stage 120 minutes to 24 hours

Passing Score

At least 'dostateczny' (3 on the 2–6 scale) in the practical and theoretical stages; written-test criteria are set by each chamber's examination board

Exam / Certification Fees

2,081.05 PLN

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

12%

Vocational Accounting & Costing (Rachunkowość zawodowa wraz z kalkulacją)

Costing methods, overhead rates, break-even analysis, depreciation and operating leverage.

11%

Business Documentation (Dokumentacja działalności gospodarczej)

Civil-law contracts, warranty and consumer rights, fiscal receipts, KSeF e-invoices and tax records.

11%

Technical Drawing (Rysunek zawodowy)

Assembly drawings, sections, fits and tolerances, geometrical tolerances, surface texture and threads.

12%

Health, Safety & Fire Protection (BHP i ochrona ppoż.)

Employer OHS responsibility, risk assessment, training, accidents, fire-fighting arrangements, noise and electrical safety.

11%

Environmental Protection (Ochrona środowiska)

Waste producer duties, BDO records, hazardous waste, environmental law principles, emissions, water permits and fees.

12%

Labor Law (Prawo pracy)

Contract form, order penalties, termination, working-time systems, work regulations and juvenile workers.

11%

Business Start-up & Management (Podejmowanie działalności i zarządzanie)

Business forms and liability, financial ratios, cash limits, quality management, strategy and marketing.

10%

Basics of Psychology & Pedagogy (Podstawy psychologii i pedagogiki)

Motivation, learning theories, adolescent development, communication and inclusive training.

10%

Teaching Methodology (Metodyka nauczania)

Instruction methods, didactic principles, learning objectives, phases of practical instruction, feedback and assessment.

Preparing for the Egzamin Mistrzowski Exam

What You Need to Know

  • Passing score: At least 'dostateczny' (3 on the 2–6 scale) in the practical and theoretical stages; written-test criteria are set by each chamber's examination board
  • Assessment: A practical stage (120 minutes to 24 hours over up to 3 days) and a theoretical stage consisting of a written test (7 single-choice questions on each of 9 statutory topics, 45–210 minutes) and an oral part (3 questions each on technology, machine science and materials science, up to 30 minutes).
  • Time limit: Written test 45–210 minutes; oral part up to 30 minutes; practical stage 120 minutes to 24 hours
  • Exam / certification fees: 2,081.05 PLN Official sources

Using Our Practice Resources

  • Work through all 109 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

Egzamin Mistrzowski: Suggested Study Strategy

1Practise costing calculations by hand: overhead surcharge rates, equivalence-coefficient costing, break-even quantity and revenue, and declining-balance depreciation.
2Review the Labor Code rules an employer applies: order-penalty procedure, reasons for termination, time limits for disciplinary dismissal and juvenile protections.
3Learn the instruction phases of a practical lesson (introductory, ongoing and final instruction) and how to write measurable learning objectives.
4Check fits and tolerances by calculating limits of size and clearances from the deviations given on a drawing.

Frequently Asked Questions

What is the Egzamin Mistrzowski in Poland?

It is the master craftsman examination conducted by the examination boards of the regional chambers of crafts under the Crafts Act. Passing it earns the dyplom mistrzowski and the title of mistrz in the trade.

What does the written part cover?

The written test has 7 three-option questions on each of 9 topics: accounting with costing, business documentation, technical drawing, OHS and fire protection, environmental protection, labor law, starting and managing a business, basics of psychology and pedagogy, and teaching methodology. Candidates with recognized pedagogical qualifications are exempt from the last two topics.

Does a master craftsman diploma allow me to train apprentices?

The master title in the trade is one of the vocational qualifications accepted for instructors of practical vocational training under the 2019 regulation on practical vocational training. Instructors must also have pedagogical preparation, such as the 48-hour pedagogical course for instructors.

How much does the master exam cost in 2026?

Chambers of crafts charge 2,081.05 PLN for the master craftsman examination in 2026. A retake costs 50% of the fee, about 1,040.53 PLN.

Are these questions in the official exam format?

No. The official exam is held in Polish with three-option written questions, plus oral and practical parts specific to each trade. This bank is an independent English-language, four-option MCQ study adaptation of the written-test topics and is not an official translation or simulation.