How to hire in Poland through an EOR
Everything you need to know about hiring employees in Poland through an employer of record.
Currency
Polish Zลoty (PLN)
Minimum wage
$12/month
Average salary
$44,211/year
Employer SSC
16.4%
Tax wedge
24.9%
Unemployment
3.0%
You've found a great candidate in Poland - a developer, sales rep, or designer you want to bring on quickly. But your company doesn't have a legal entity there yet. Your main options are setting up your own Polish entity, hiring them as an independent contractor, or using an employer of record (EOR).
Here's how the three paths compare.
| Approach | Time to hire | Cost | Recommended for | Risk |
|---|---|---|---|---|
| Employer of record (EOR) | Days to 2 weeks | $200-$800/month per employee on top of salary | Quick hires, testing the market, teams under 20 | Low-EOR handles full compliance with Polish labor laws, taxes, and ZUS social security |
| Own legal entity | 3-6 months | $20,000+ in setup (legal, notary, share capital) plus ongoing costs | Growing to 20+ employees with long-term commitment | High-complex setup, ongoing admin for payroll, taxes (19% corporate rate), and contributions (16.4% employer social) |
| Independent contractor | Days | Lower upfront, but no benefits or contributions | Short projects or one-offs | High-strict Polish rules on misclassification; courts often reclassify, leading to back taxes, fines, and benefits owed |
With an EOR, you stay in control of the hiring process. You find the candidate, run interviews, and make the call. The EOR then steps in as the legal employer in Poland, drafting a compliant employment contract in Polish (and English if needed) for fixed-term or full-time roles under the Polish Labor Code.
The EOR registers your new hire with ZUS for social security (employer contributions at 16.4%, employee at 17.8%), the Labor Fund, and PPK pension schemes. They run monthly payroll in PLN, withhold PIT income tax (0.2% rate) and contributions, and file all required reports including Pลatnik declarations. You pay the employee's gross salary - Poland's 2025 average annual wage is $44,211 USD, with a minimum of 4,666 PLN/month ($12 USD) - plus the EOR fee. Your hire can start in days, and you manage their work, performance, and projects directly. The EOR also covers statutory benefits like vacation, sick leave, and workplace injury insurance.
A lot of companies use an EOR for their first few hires in Poland. It lets you test the market without the upfront cost and time of setting up an entity. Once you reach 15-20 employees and you're confident Poland fits your growth plans, you can set up your own entity and transition workers over.
The rest of this guide covers what you and your EOR need to get right: contracts, payroll, taxes, benefits, and termination rules in Poland.
Find and interview your candidate like you normally would.
The EOR drafts a compliant local contract and becomes the legal employer.
They handle salary, taxes, benefits, and social contributions each month.
Your hire reports to you. Day-to-day management stays with your team.
Find and interview your candidate like you normally would.
The EOR drafts a compliant local contract and becomes the legal employer.
They handle salary, taxes, benefits, and social contributions each month.
Your hire reports to you. Day-to-day management stays with your team.
Suggested EOR providers for Poland
Based on our research, these are capable EOR providers for hiring in Poland. We always recommend scheduling demos with a few providers to find the right fit for your team.
| Provider | EOR pricing | Rating | ||
|---|---|---|---|---|
| From $199/mo | 9.3/10 | Read review | Visit site | |
| From $400/mo | 9.1/10 | Read review | Visit site | |
| From $499/mo | 9.0/10 | Read review | Visit site | |
Want to see more options? Check our best employer of record in Poland ranking with detailed reviews and pricing.
What types of employment contracts exist in Poland?
Fixed-term employment contracts in Poland are capped at 33 months total, with no more than three renewals with the same employee. After that, the contract automatically becomes indefinite, which comes with the strongest employee protections.
Contract types
Most companies start new hires on a probationary contract, move to fixed-term, and then indefinite for longer-term roles. Indefinite contracts are standard for ongoing positions because they build stability and are straightforward to stay compliant with.
Part-time contracts follow the same structure but specify reduced hours. They're a practical option when you need flexibility.
| Type | Duration | Renewal rules | When you'd use it |
|---|---|---|---|
| Indefinite | Unlimited | N/A | Long-term roles; highest protection, needs reason to end |
| Fixed-term | Up to 33 months total | Max 3 renewals, then indefinite | Temporary projects or trials before permanent hire |
| Probationary | Up to 3 months | Once only, leads to fixed or indefinite | Test fit for new hires |
| Part-time | Any of above, fewer hours | Same as full-time type | Reduced hours for balance or budget |
What has to be in the contract
Contracts must be in writing. Oral agreements technically require written confirmation within 7 days, but it's worth putting everything in writing from day one to avoid disputes later.
Polish law requires the following: parties' identities, type of work, location, start date, hours or schedule, pay amount and method, notice periods, and annual leave entitlement. There's no strict language requirement, but Polish is standard. English is fine if both parties agree.
Probation periods max out at 3 months. You can end them with 2 weeks' notice and don't need to give a reason. It's a low-commitment way to assess fit before moving to a longer contract.
Contractor vs. employee
Polish courts look at subordination to make the call. If you control where, when, and how someone works, it's likely employment, not a civil law arrangement like a mandate contract (umowa zlecenie) or specific-work contract (umowa o dzieลo). Those are designed for genuinely independent work.
Misclassification is expensive. You could owe back social security contributions (roughly 20-30% of salary), unpaid taxes, and benefits like vacation and sick pay. Labor inspectors can fine you up to 30,000 PLN per case, and employees can sue for reclassification plus damages.
Non-compete clauses are only enforceable if you're paying the employee during the restriction period, up to 25% of their average earnings. Cap the restriction at 12 months post-termination. On IP: employees own their inventions by default unless you've contracted otherwise, so get that in writing upfront.
How does payroll and compensation work in Poland?
For 2026, the minimum wage is 4,806 PLN gross per month. That works out to roughly 3,531-3,606 PLN net for the employee, and around 5,800 PLN total cost to you once contributions are included. Average annual wages sit at $44,211 USD per OECD 2025 data, so you'll need to go higher than minimum to attract skilled people.
Poland's minimum wage is national. There are no regional or sector-level variations. Collective bargaining agreements can set higher floors in certain industries, but nothing goes below the national minimum. From January 2026, that's 4,806 PLN gross monthly, up 3% from 4,666 PLN in 2025. The hourly minimum is 31.40 PLN.
In practice, most employees earn more. The minimum covers about 52% of average salaries. Entry-level roles typically start at 5,000-6,000 PLN gross. Tech, finance, and Warsaw-based roles often push past 10,000 PLN. On top of gross pay, factor in 16.4% employer social contributions.
Payroll basics
Salaries are paid monthly, by the last day of the following month. Bi-weekly pay isn't standard for full-time employees. Most employees see money in their accounts between the 10th and 20th.
There's no legal requirement for a 13th or 14th month salary, but it's common enough that skipping it can cause friction. Around 60-70% of companies offer a 13th salary in December, usually tied to performance or as a holiday bonus. If you're hiring mid-level roles, expect this to come up.
Payroll runs gross-to-net by deducting 17.8% employee social contributions, 9% health insurance, and income tax (12% up to 120,000 PLN annually, 32% above that). The total tax wedge is 24.9% per OECD. An EOR can handle ZUS filings and monthly PIT returns if you'd rather not manage that yourself.
Working hours and overtime
The standard workweek is 40 hours across 5 days. The daily limit is 8 hours, or 12 with overtime. Weekly hours including overtime average out to 48 annually. Employees are entitled to 11 hours of daily rest and 35 hours of weekly rest.
Overtime above regular hours pays a 50% premium. Nights, Sundays, and public holidays pay double. Here's how it breaks down:
| Overtime type | Rate |
|---|---|
| Standard overtime (beyond 8 hours/day or 40/week) | 50% premium |
| Night work (10pm-6am) | 20% premium |
| Sundays (non-standard schedule) | 100% premium |
| Public holidays | 100% premium |
| Overtime on holidays or Sundays | 100% premium |
Overtime is capped at 150 hours per year unless a collective bargaining agreement allows more. Keep accurate records. Going over the cap can trigger fines. If the employee agrees, you can offer compensatory time off instead.
Bonuses
Performance bonuses are common, typically 10-20% of annual salary, paid yearly or quarterly. Profit sharing appears more often in larger companies, usually 5-15% of profits split among staff.
Holiday allowances are also widely offered. Many companies give extra pay in June or December. It's not required by law, but not offering it tends to affect retention. For managers, car or housing allowances are fairly standard expectations.
To estimate your total cost: take gross salary, add 16.4% in employer contributions (ZUS breakdown: pension 9.76%, disability 1.67%, accident 0.67-3.33%, labor fund 2.45%, FGลP 0.1%). Corporate tax is 19% on profits. A reasonable budget is 20-25% above gross for total employment cost.
Equal pay rules tightened between 2024 and 2026. If you have more than 50 staff, you'll need to run annual gender pay gap audits. EORs typically flag these requirements. Net take-home varies depending on allowances, so use a local payroll calculator for accurate figures.
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What taxes and social contributions apply in Poland?
Rates for a single earner at average wage with no children.
Employer contributions
Employee deductions
Tax wedge summary
Data from OECD (2025). Single earner at average wage, no children.
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Get free recommendationsWhat benefits and leave are employees entitled to in Poland?
Poland gives employees up to 26 days of paid annual leave, plus 13 public holidays. That's generous compared to most countries.
Time off
Employees get 20 days of annual leave if they have less than 10 years of total work experience. That jumps to 26 days at 10 or more years. Work history and education both count toward those 10 years: a university degree adds 8 years, high school adds 4-6 years depending on the type.
In the first year, leave accrues monthly at 1/12 of the annual total. Part-timers get a pro-rated amount, rounded up to full days. You can carry over unused leave, but it must be used by September 30 of the following year.
Employees also get 4 days of "leave on request" per year, which can be requested with same-day notice. Public holidays are paid separately and don't count against annual leave.
| Date | Holiday name |
|---|---|
| January 1 | New Year's Day |
| January 6 | Epiphany |
| Easter Sunday (variable) | Easter Sunday |
| Easter Monday (variable) | Easter Monday |
| May 1 | Labour Day |
| May 3 | Constitution Day |
| Whit Sunday (variable) | Pentecost |
| Corpus Christi (variable) | Corpus Christi |
| August 15 | Assumption of the Blessed Virgin Mary |
| November 1 | All Saints' Day |
| November 11 | Independence Day |
| December 25 | Christmas Day |
| December 26 | St. Stephen's Day |
| December 24 (as of 2025) | Christmas Eve |
If a public holiday falls on a Saturday, you owe employees two extra days off.
All leave types
Here's what the law requires for major leave types. All come with job protection unless noted, and pay is at 100% of average earnings unless specified.
| Leave type | Duration | Who pays |
|---|---|---|
| Annual leave | 20-26 days/year | Employer (100% pay) |
| Sick leave | Up to 33 days/year (employer), then ZUS | Employer first 33 days (80% pay), then social security (80%) |
| Maternity | 20 weeks (single birth) | Social security (100% pay) |
| Paternity | 2 weeks within 24 months of birth | Social security (100% pay) |
| Parental | Up to 32 weeks total for parents (after maternity/paternity), or 34 for multiples | Social security (70% or 100% in stages) |
| Bereavement | 2 days | Employer (100% pay) |
| Marriage | 2 days | Employer (100% pay) |
Mandatory benefits
All employers must contribute to social security (ZUS), which covers health insurance, pension, disability, and accident insurance. The total contribution rate is around 34-35% of gross salary.
| Contribution | Employer's share | Employee's share |
|---|---|---|
| Social security (pension, disability, accident) | 19.52-21.52% | 13.71% |
| Health insurance | 0% | 9% |
| Labor fund | 2.45% | 0% |
There are no mandated perks like meal vouchers or transport allowances in Poland. Those are optional extras you can choose to offer.
What people actually expect
The legal minimums cover the basics, but they won't help you compete for experienced candidates. Private health insurance is the most expected perk: around 70% of Polish employees have it through work. It gives faster access to specialists and private clinics, since public healthcare waiting times can stretch for months.
Remote work stipends are now standard, particularly for hybrid roles. Most companies offer 200-500 PLN per month toward home office costs or internet. Meal allowances (lunch vouchers worth 20-30 PLN per day) appear in around 40% of job offers and are tax-free up to certain limits.
A 13th-month bonus is common at larger companies, though it's not required by law. Flexible hours and the option to buy extra vacation days also come up regularly. If you stick to the legal minimums, you'll fill roles, but you're likely to struggle attracting senior hires or specialists who benchmark against what multinationals are offering.
What are the termination and compliance rules in Poland?
Terminating employment in Poland takes careful handling. It's one of the more employee-protective countries in Europe, and getting it wrong can lead to reinstatement orders or significant compensation claims.
Firing someone
Employees on indefinite contracts have strong protections. You can only terminate for justified reasons, things like poor performance, redundancy, or serious misconduct. Without a valid reason, you're looking at unfair dismissal, and employees can claim reinstatement or up to three months' salary in compensation.
Certain groups have additional protections. Pregnant women, employees on maternity leave, parents of children under 3 (or 4 for disabled children), union members, and those on extended sick leave can't be dismissed easily. In many cases you'll need court approval or sign-off from the relevant union before proceeding.
If the employee is a union member, you need to notify the union at least 5 days before telling the employee, and include your reasons. The union can object, but you're not legally required to comply. Skip that step entirely, though, and the dismissal can be ruled unlawful. Summary dismissal without notice is reserved for serious situations only, like theft or unexplained absence.
Notice periods
Statutory notice periods apply unless the contract sets something longer. They can't be shortened except in redundancy situations for employees with longer tenure. Here's how they break down:
| Employee tenure | Notice period (employer gives) | Notice period (employee gives) |
|---|---|---|
| Probation up to 2 weeks | 3 days | 3 days |
| Probation 2 weeks to 3 months | 1 week | 1 week |
| Probation over 3 months | 2 weeks | 2 weeks |
| Less than 6 months | 2 weeks | 2 weeks |
| 6 months to 3 years | 1 month | 1 month |
| Over 3 years | 3 months | 3 months |
Notice periods measured in weeks end on a Saturday. Those measured in months end on the last day of the month. Employee notice periods mirror the employer's.
Severance
Severance applies when you're making redundancies or individual layoffs, the employee has at least 6 months of tenure, and your company has 20 or more employees. It doesn't apply to misconduct dismissals or mutual termination agreements.
| Tenure | Severance amount |
|---|---|
| 6 months to 1 year | 1 month's pay |
| 1-2 years | 1 month's pay |
| 2-3 years | 1 month's pay |
| 3-4 years | 1 month's pay |
| 4-5 years | 1 month's pay |
| 5-6 years | 1 month's pay |
| 6-8 years | 2 months' pay |
| 8-10 years | 2 months' pay |
| 10+ years | 3 months' pay |
Calculate severance based on average monthly earnings over the previous 3 months, including bonuses. You also need to pay out the notice period. In redundancy cases, you can shorten a 3-month notice period to 1 month, but you'll owe 2 additional months' pay to compensate.
Work permits and visas
You can hire foreign nationals through an EOR. The EOR acts as the legal employer and handles work permit sponsorship where it's needed. Poland doesn't currently have a digital nomad visa.
The main permit types are: Type A for standard employment (the most common), Type B for managers or intra-company transfers, Type C for short stays, and Type D for seasonal work or training. EU, EEA, and Swiss citizens don't need a permit, but they do need to register.
To get a permit, you'll typically need a job offer, evidence that the candidate's qualifications match the role, and a labor market test showing no suitable local candidate was available. Processing usually takes 1 to 3 months. Your EOR will handle sponsorship, documentation, and the Voivodeship Office application. Non-EU workers will also need a national visa or residence permit alongside the work permit. Start the process early as delays are common.
Other things worth knowing
From 2026, labor inspectors have the authority to immediately reclassify B2B contracts as employment if they function like a regular job. If you have contractors in Poland, it's worth reviewing those arrangements now.
Poland follows GDPR strictly. You need employee consent for monitoring activities, and you must inform staff about any CCTV use. Breaches can cost up to 4% of global annual turnover.
If collective agreements or trade unions apply to your employees, they can influence employment terms and dismissal processes. Make sure you're consulting where required.
Several changes took effect in 2026 that are worth knowing about. From January 27, things like union consultations and leave requests can be handled electronically rather than on paper. For private firms from May 1, seniority calculations now include periods of self-employment or contract work, which affects leave entitlements and severance. The definition of workplace bullying has been broadened, employers are now required to actively prevent it, and penalties can reach up to six times the minimum wage. Leave payouts must be made by the employee's regular payday or within 10 days of termination. Interns are now entitled to contracts, pay, and leave. And from 2027, some bonuses will be phased out of minimum wage calculations.
A wrong termination or a permit misstep can result in court proceedings, back pay obligations, or blocks on future hiring. Use your EOR to keep documentation tight and make sure every step follows the right process.
Common questions about hiring in Poland
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