Last updated:
October 24, 2026
Introduction
An Employer of Record (EOR) in Poland is a third-party organisation that becomes the legal employer of your workforce under the Polish Labour Code, handling employment contracts, ZUS registration, payroll in Polish zloty, PIT withholding, and statutory benefits on your behalf. You retain full control over daily work, performance, and team direction. Skuad provides this service from $299 per month per employee, with no requirement to register a Polish entity.
Hiring in Poland means complying with the Labour Code, registering employees with the Social Insurance Institution (ZUS), filing PIT advances, and calculating employer contributions that add 19.48% to 22.14% on top of gross salary.
Errors in worker classification carry fines of PLN 2,000 to PLN 60,000, and since July 2026 the National Labour Inspectorate can reclassify a civil law contract as employment by administrative decision.
Employer contributions, ZUS filings, and PIT withholding handled from day one. Book a demo
In this guide, we explain how Employer of Record services work in Poland, including hiring processes, payroll, taxes, benefits, work permits, termination rules, and key employment compliance requirements for companies expanding their workforce.
Key Takeaways
- An EOR in Poland acts as the legal employer under the Labour Code, so foreign companies can hire without registering a Polish entity or setting up local payroll. Skuad provides this from $299 per month per employee.
- Employer contributions in Poland total 19.48% to 22.14% on top of gross salary, covering old-age pension, disability, accident insurance, the Labour Fund, and FGŚP. PPK adds 1.5% where the employee participates.
- Poland's Labour Code recognises three employment contract types: trial period (up to 3 months), fixed-term (capped at 33 months total with the same employer), and indefinite-period contracts with the strongest employee protections.
- From 8 July 2026, the National Labour Inspectorate can reclassify civil law contracts as employment relationships by administrative decision. Fines for violations of employee rights range from PLN 2,000 to PLN 60,000.
- Foreign employees from outside the EU/EEA require both a work permit (issued by the province governor, valid up to 3 years) and an entry visa. Skuad sponsors work permits on behalf of the employer of record.
Estimate the full cost of your Poland hire
Poland at a glance
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Talk to an expertHow can you hire employees in Poland?
Companies hiring in Poland have two main routes: setting up a local subsidiary (Limited Liability Company) or using an Employer of Record. An EOR eliminates the need for entity registration, minimum capital of PLN 5,000, and direct ZUS (Social Insurance Institution) and tax filings, letting you onboard employees in weeks rather than months.
How do you incorporate a company in Poland?
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To incorporate a Limited Liability Company (LLC) in Poland, you should be aware of the subsidiaries' taxation and compliance structure.
Several steps are required for the incorporation to engage in any commercial activities; therefore, it is necessary to prepare all the documents for the smooth functioning of the process.
The list of documents is as follows:
- Articles of Association.
- Contract or statute with a certified translation in Polish.
- Power of attorney for company registration.
- Founders: The company can be formed by one or more shareholders, with no restriction on nationality. A single-shareholder limited liability company cannot form another single-shareholder limited liability company.
- Capital Contribution: 5000 PLN must be paid up in cash or kind before the business is registered.
- Management: At least one person sits on the management board. A supervisory board becomes compulsory only when share capital exceeds PLN 500,000 and the company has more than 25 shareholders. Both conditions must be met. Companies below those thresholds may appoint a supervisory board or an audit committee voluntarily.
- The company receives a KRS number on registration with the National Court Register, a REGON statistical number, and a NIP tax identification number.
- Registration for VAT purposes is also required.
Should you set up an entity in Poland?
Setting up a legal entity gives you direct control over hiring and local operations, but it requires PLN 5,000 in minimum capital, KRS registration, VAT registration, and ongoing compliance administration.
For companies testing the Polish market or hiring a small team, the cost and timeline of entity setup often outweigh the benefits.
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Pros of hiring in Poland through your entity:
- Having your entity in Poland can give you greater negotiation power with local suppliers, service providers, and potential employees.
- You can leverage the country's favorable tax regime to optimize your business taxes in Poland.
- Setting up an entity allows you to have direct control over hiring, onboarding, and managing your employees.
- You can tailor your company culture and practices to suit the business culture in Poland better.
- Having your entity in Poland can help you build brand recognition and establish a strong local presence.
Cons of hiring in Poland through your entity:
- Setting up and managing an entity in Poland can be administratively complex.
- Adhering to Polish labor laws, tax regulations, and other legal requirements can be time-consuming.
- Setting up an entity for direct hiring in Poland requires an initial investment, including costs for registration, office space, and legal fees.
You can consider modern business solutions like an employer of record in Poland to offset the HR costs involved in hiring Polish employees while you expand in the region.
EOR vs setting up your own entity in Poland
The choice between an EOR and a Polish subsidiary depends on your hiring volume, timeline, and appetite for local administration. Here is how the two models compare:
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Criteria
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EOR (e.g., Skuad)
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Own Entity (LLC)
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Setup time
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Days to weeks
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4 to 12 weeks (registration, KRS, NIP, VAT)
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Minimum capital
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None
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PLN 5,000
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ZUS and tax registration
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Handled by the EOR
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Your responsibility
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Ongoing compliance
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EOR monitors Labour Code changes
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Your HR/legal team or local counsel
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Liability as employer
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Sits with the EOR
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Sits with your entity
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Exit
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End the EOR agreement
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Formal liquidation process
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Best for
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Small to mid-size teams, market testing, speed
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Large teams, long-term strategic presence
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How do EOR services work in Poland?
An Employer of Record in Poland becomes the legal employer of your hires under the Labour Code, handling employment contracts, ZUS registration, payroll processing, PIT withholding, and statutory benefits.
Your company directs the employee's daily work, manages performance, and makes all business decisions. The EOR handles the employment administration.
The table below covers contribution rates, minimum engagement terms, accepted currency, and required onboarding documents for both Polish citizens and expatriates.
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General terms of Employer of Record service in Poland:
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Parameter
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Details
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Employer contributions (on top of gross salary)
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Employer contributions add roughly 19.48% to 22.14% on top of gross salary. The employer share covers 9.76% toward old-age pension and 6.5% toward disability and survivors' pension, plus accident insurance, which ranges from 0.67% to 3.33% depending on sector and headcount. The Labour Fund adds 2.45% and the Guaranteed Employee Benefits Fund (FGŚP) adds 0.10%. Where an employee participates in Employee Capital Plans (PPK), the employer contributes an additional 1.5% (with the option to add up to 2.5% more voluntarily). Corporate income tax (CIT) at 19% is paid by the EOR as the legal employer and is not billed to the client.
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Minimum duration of service
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3 months
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Currency Accepted
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Polish Zloty (PLN)
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Required Details and Documents
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For Polish Citizens: identity document, place of residence, employment history, bank details. Education and professional qualifications should be requested only where necessary for the specific position. For Expatriates: Job details, educational qualifications, technical qualifications, CV, copy of passport, copy of ID, bank details, photographs, work permit.
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The table below covers contribution rates, minimum engagement terms, accepted currency, and required onboarding documents for both Polish citizens and expatriates.
Read more
General terms of Employer of Record service in Poland:
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Parameter
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Details
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Employer contributions (on top of gross salary)
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Employer contributions add roughly 19.48% to 22.14% on top of gross salary. The employer share covers 9.76% toward old-age pension and 6.5% toward disability and survivors' pension, plus accident insurance, which ranges from 0.67% to 3.33% depending on sector and headcount. The Labour Fund adds 2.45% and the Guaranteed Employee Benefits Fund (FGŚP) adds 0.10%. Where an employee participates in Employee Capital Plans (PPK), the employer contributes an additional 1.5% (with the option to add up to 2.5% more voluntarily). Corporate income tax (CIT) at 19% is paid by the EOR as the legal employer and is not billed to the client.
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Minimum duration of service
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3 months
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Currency Accepted
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Polish Zloty (PLN)
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Required Details and Documents
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For Polish Citizens: identity document, place of residence, employment history, bank details. Education and professional qualifications should be requested only where necessary for the specific position. For Expatriates: Job details, educational qualifications, technical qualifications, CV, copy of passport, copy of ID, bank details, photographs, work permit.
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What does it cost to hire an employee in Poland through an EOR?
Employer contributions in Poland total 19.48% to 22.14% of gross salary, depending on the employer's accident insurance rate. Here is a worked example at the standard 1.67% accident rate:
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Cost component
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Rate
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Monthly amount (PLN)
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Gross salary
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10,000
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Old-age pension (employer share)
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9.76%
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976
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Disability pension (employer share)
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6.50%
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650
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Accident insurance (standard rate)
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1.67%
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167
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Labour Fund
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2.45%
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245
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FGŚP
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0.10%
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10
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Total employer contributions
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20.48%
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2,048
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Total employer cost (excl. EOR fee)
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12,048
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Skuad EOR fee
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From $299/month
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Where the employee participates in PPK, add 1.5% (PLN 150 at this salary level) to the employer total.
Estimate the full cost of your Poland hire
Skuad supports this on a single platform. Skuad acts as the legal employer in supported markets, which lets your team hire in Poland without registering an entity or standing up local payroll operations.
- Supports employment contract generation across 160+ countries in line with local labor law
- Facilitates statutory contribution workflows across supported markets
- Supports payroll processing in 70+ currencies with tax withholding applied at source
- Assists with onboarding documentation collection and verification for both local hires and foreign nationals
- Helps administer statutory benefits and paid leave entitlements in line with local requirements
Book a demo to see how Skuad supports Poland employment end-to-end
Customer Story: How PureRED built a six-country team without six entities
PureRED is an integrated marketing and advertising agency serving large retail and consumer brands. The team needed to onboard employees across the UK, Spain, Croatia, Greece, Colombia, and India, each with its own labor law and payroll rules. Skuad supported localized employment contracts, multi-currency payroll, and ongoing compliance across all six markets from a single platform. 65 employees were onboarded without PureRED registering an entity in any of them.
Read the full case study
How do onboarding and employment agreements work in Poland?
Employers in Poland must provide a written employment contract before the employee's first day of work, specifying the contract type, job title, place of work, remuneration, and start date. The employee must also be registered with ZUS for social insurance and with the tax office for PIT withholding before work begins.
How do you onboard employees in Poland?
Onboarding in Poland requires completing ZUS registration, preparing a written employment contract, and arranging a pre-employment medical examination before the employee's first working day.
Beyond the legal steps:
Read more
- Prepare everything the new employee needs before their first day, like a workspace and equipment.
- Provide a welcome packet with company policies, job expectations, and important contacts.
- Introduce the new hire to team members to help them feel welcome.
- Offer training sessions to explain their role and responsibilities.
- Set clear, achievable goals for their first few months.
- Check-in regularly to see how they're adjusting and offer support.
What types of employment agreements exist in Poland?
Poland's Labour Code recognises three types of employment contract: trial period, fixed-term, and indefinite-period. The Labour Code also limits the total duration of fixed-term contracts with the same employer to 33 months, after which the engagement automatically converts to indefinite.
- Contract for a trial period: used to assess an employee's qualifications and suitability before moving to a longer engagement.
- Fixed-term contract: includes an end date, and covers contracts for substitution of an absent employee. Employment on fixed-term contracts is limited to 33 months in total, and the number of such contracts with the same employer may not exceed three, with the fourth becoming a contract for an indefinite period.
- Contract for an indefinite period: the permanent contract, with no end date and the strongest employee protections.
Onboarding checklist for Poland
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- Employment Contract: Prepare a written contract before the employee starts work, setting out the contract type, job title, place of work, remuneration, and start date.
- Work permits and authorization: Secure the necessary permits and supporting documents for foreign workers.
- Social Security Registration: Register new employees with the social security system.
- Tax Registration: Register the employee with the tax authorities.
- Health insurance: Coverage follows from ZUS registration. Employers withhold a 9% health contribution from employee salary rather than arranging separate private cover.
- Payroll setup: Apply PIT withholding and remit employee income tax to the tax office.
- Company Policies: Provide employees access to handbooks and familiarize them with company policies.
What are the tax requirements in Poland?
Poland taxes employment income on a progressive scale: 0% on the first PLN 30,000 (tax-free amount), 12% from PLN 30,001 to PLN 120,000, and 32% on income above PLN 120,000. Employers withhold PIT advances from each salary payment and remit them to the tax office, alongside social insurance contributions to ZUS.
Employer taxation in Poland
Employers in Poland do not pay a separate payroll tax, but they carry mandatory social insurance contributions that add 19.48% to 22.14% on top of every employee's gross salary. Corporate income tax is 19% at the standard rate, with a reduced 9% available to small taxpayers and newly established companies. The EOR pays CIT as the legal employer, so this cost does not appear on the client's invoice.
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Tax
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Explanation
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Tax Year-End
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31st December
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Employer Social Contributions
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Poland has no payroll tax, but employers carry mandatory social insurance costs on top of gross salary. The employer share covers 9.76% toward old-age pension and 6.5% toward disability and survivors' pension, plus accident insurance ranging from 0.67% to 3.33% depending on sector and headcount.
The Labour Fund adds 2.45% and the Guaranteed Employee Benefits Fund (FGŚP) adds 0.10%, bringing the total employer contribution to 19.48% to 22.14% of gross salary. Where the employee participates in Employee Capital Plans (PPK), the employer pays an additional 1.5%.
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Corporate Tax Rate in Poland
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In Poland, corporate income tax (Podatek dochodowy od osób prawnych) is charged at a standard rate of 19%. A reduced 9% rate applies to small taxpayers and newly established companies, subject to statutory revenue conditions.
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Employee taxation in Poland
Poland taxes employment income on a progressive scale with a PLN 30,000 tax-free threshold. The first PLN 30,000 of annual income is untaxed, income between PLN 30,001 and PLN 120,000 is taxed at 12%, and anything above PLN 120,000 is taxed at 32%. Employers withhold PIT advances from each monthly salary payment and remit them to the tax office alongside ZUS contributions.
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Tax
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Explanation
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Income Tax Rates
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Annual taxable income under the tax scale: Taxable Income / Rate: Up to PLN 30,000: 0% (tax-free amount). PLN 30,001 to PLN 120,000: 12%. Over PLN 120,000: 32%. Every taxpayer on the tax scale benefits from a tax-free amount of PLN 30,000, which produces a tax-reducing amount of PLN 3,600 per year. The 32% rate applies only to the portion of income above PLN 120,000.
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Filing & Payment
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Annual returns are filed by 30 April following the tax year.
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Public Pension
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The pension age is 65 years for men and 60 years for women.
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Health Insurance
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An obligatory employee contribution of 9%.
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VAT
Poland applies a standard VAT rate of 23% on most goods and services, with reduced rates of 8% and 5% for essential categories like food, healthcare, and books. Exports and international transport are zero-rated. Foreign companies selling goods or services in Poland must register for VAT regardless of whether they have a local entity.
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VAT Rate
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Percentage
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Applicable To
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Standard
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23%
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Goods and services not covered by a reduced rate, including electronics, clothing, fuel, and most professional services
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Reduced 1
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8%
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Processed food products, goods connected with agricultural production and healthcare, culture, sport and recreation services, passenger transport, catering, and construction or renovation under the social housing programme
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Reduced 2
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5%
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Basic food products including bread, dairy, meat, and cereal products, printed and digital books, certain hygiene articles, and children's car seats
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Zero
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0%
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Exports of goods, supplies to free customs zones and customs warehouses, and international transport services
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Exceptional
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7%
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Flat-rate tax refund for flat-rate farmers supplying agricultural products and services
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Exceptional
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4%
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Optional flat-rate for passenger taxi services, excluding car rental with a driver
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What are the compliance requirements for hiring in Poland?
Employers in Poland must comply with the Labour Code, maintain written employment contracts, register employees with ZUS, withhold PIT advances, and observe the GDPR data protection framework. Fines for violations of employee rights range from PLN 2,000 to PLN 60,000, with on-the-spot fines of up to PLN 5,000.
Employment laws in Poland
Poland's employment framework is anchored in the Labour Code (Kodeks pracy), the Constitution's guarantee of safe working conditions, and the General Data Protection Regulation (GDPR) as implemented by the Act of 10 May 2018.
Statutory labor law covers acts of Parliament and decrees. Autonomous labor law consists of all acts formed by social partners that are recognized by the State as legal acts, such as collective labor agreements and external collective labor agreements.
- According to the Ministry of Family, Labor and Social Policy the national minimum wage is PLN 4,806 gross per month as of 1 January 2026, with a minimum hourly rate of PLN 31.40 gross for civil law contracts. The rate holds for the full calendar year.
- Employees receive regular remuneration for each overtime hour plus an allowance. The allowance is 100% of remuneration for overtime at night, on Sundays and public holidays that are not the employee's work days, and where work exceeds the average 40-hour weekly standard. For overtime on the employee's normal work days, the allowance is 50%. Employers and employees can agree to compensate overtime with time off instead.
- Citizens of the European Union, the European Economic Area, and Switzerland, along with their family members, can work in Poland without a work permit. Non-EEA nationals generally require both a work permit and an entry visa.
Employee/contractor classification in Poland
Misclassifying an employee as an independent contractor in Poland carries fines of up to PLN 60,000 and, since 8 July 2026, the National Labour Inspectorate can reclassify a civil law contract as employment by administrative decision.
The classification depends on six characteristics defined in Article 22 of the Labour Code: the work is performed voluntarily, it is personal in character, it is continuous, the worker is subordinate to the employer, the work is paid, and the employer bears all personnel, organisational, and economic risk. Where those conditions are met, it is an employment relationship regardless of what the contract is called.
The three contract types under the Labour Code are trial period, fixed-term, and indefinite-period. These should include the parties, the date, conditions of work, remuneration, venue of work, and other necessary details. Contractor arrangements carry misclassification exposure of up to PLN 60,000 per offence.
Skuad supports both hiring models from a single platform:
EOR for full-time employees
- Acts as the legal employer across 160+ countries, so you can hire without setting up a local entity
- Supports employment contract generation aligned with local labor laws across supported markets
- Facilitates statutory contribution workflows covering applicable social insurance and pension obligations
- Supports payroll processing in 70+ currencies with tax withholding and year-end reconciliation
- Assists with termination and offboarding, including notice periods and severance calculations as required locally
Contractor management
- Helps onboard contractors with locally compliant agreements that reduce misclassification exposure
- Supports invoice generation, approval workflows, and payment processing
- Helps flag classification risk before it becomes a compliance issue with built-in worker classification checks
- Facilitates multi-currency payouts across 70+ currencies
- Helps keep contractor records, contracts, and payment history alongside full-time employees in one dashboard
Full-time or contractor, Skuad supports both. See pricing
Fines/penalties per employment laws
According to the Ministry of Family, Labour and Social Policy, fines for offences against employee rights range from PLN 2,000 to PLN 60,000, rising to PLN 3,000 to PLN 90,000 for certain categories of offence. Labour inspectors can impose on-the-spot fines of up to PLN 5,000, or up to PLN 10,000 for repeat offenders within two years.
Misclassification and the July 2026 reform
Since 8 July 2026, the National Labour Inspectorate can confirm the existence of an employment relationship where someone formally engaged on a civil law contract is in practice working as an employee. The employer has a right of appeal to the labour court. This applies where a company misclassifies employees as independent contractors.
The reform does not change the rules on when an employment contract is required under Article 22 of the Labour Code, which have been unchanged since 2002. It introduces tools to enforce them.
The six characteristics that define employment under Article 22, and the 12-month transition window for companies converting existing civil law contracts, are detailed below.
Read more
When is a contract treated as employment?
An engagement is treated as employment where it shows six characteristics:
- The work is performed voluntarily
- It is personal in character
- It is continuous
- The worker is subordinate to the employer
- The work is paid
- The employer bears all personnel, organisational, and economic risk
Where all six conditions are met, it is an employment relationship regardless of what the contract is called.
Transition window
Companies that engaged workers on civil law contracts before 8 July 2026 where the relationship meets all the characteristics of employment can avoid liability by voluntarily concluding an employment contract within twelve months of that date.
Book a demo to see how Skuad helps you stay compliant in Poland.
Confidentiality of personal information
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Data protection is governed by the General Data Protection Regulation (GDPR), which is implemented under the Act of 10 May 2018 on the Protection of Personal Data, and:
- It governs how employers collect, store, and process employee and candidate personal data.
- It sits alongside the Labour Code provisions that limit which categories of data an employer may request.
What are the risks of hiring in Poland without an EOR?
Hiring in Poland without a local entity or an EOR exposes your company to three categories of risk: worker misclassification, ZUS (Social Insurance Institution) contribution arrears, and direct liability under the Labour Code.
- Misclassification enforcement: Since 8 July 2026, the National Labour Inspectorate can reclassify a civil law contract as an employment relationship by administrative decision, without the worker filing a claim. Fines for violations of employee rights range from PLN 2,000 to PLN 60,000 per offence, rising to PLN 3,000 to PLN 90,000 for certain categories.
- ZUS arrears: An employer that fails to register employees or underpays contributions owes the shortfall plus statutory interest. ZUS can enforce collection through administrative proceedings.
- Labour Code liability: Without a Polish entity, your company has no legal standing as an employer. Employment contracts concluded outside the Labour Code framework lack the protections employees are entitled to, which creates grounds for claims.
- GDPR exposure: Employers processing employee data in Poland must comply with the GDPR as implemented by the Act of 10 May 2018. Non-compliance carries separate administrative penalties.
An EOR removes these risks by acting as the legal employer. Skuad handles Labour Code contracts, ZUS registration, PIT withholding, and data processing compliance from $299 per month per employee.
Book a demo to see how Skuad reduces compliance risk in Poland
What are the types of visas in Poland?
Poland issues three visa categories: A-type (airport transit), C-type (Schengen short stay up to 90 days in any 180-day period), and D-type (national visa for stays exceeding 90 days, up to one year).
Foreign employees taking up employment in Poland generally need a D-type national visa alongside their work permit.
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Visa Category
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Explanation
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A-Type Visa
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Airport transit visa. Permits transit through the international transit zone of Schengen airports only. Does not permit entry to or stay in the Schengen area.
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C-Type Visa
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Uniform Schengen visa. Permits stays of up to 90 days in any 180-day period across the Schengen area.
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D-Type Visa
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National visa. Permits entry to Poland and stays totalling more than 90 days, up to a maximum of one year. Also permits movement within other Schengen states for up to 90 days in any 180-day period.
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For full details on Poland visa and work authorisation requirements, see: Poland work permit guide.
What are the work permit requirements in Poland?
Non-EEA foreign nationals working in Poland require a work permit issued by the province governor (wojewoda) for the employer's registered office. The permit is fixed-term, valid for up to three years, and requires the employer to confirm that no registered jobseeker can fill the role. Anyone staying beyond three months then needs a separate temporary residence permit.
The following categories are exempt from the work permit requirement:
- EU, EFTA/EEA, and Swiss nationals and their family members
- Holders of a permanent residence permit, long-term EU residents, refugees, beneficiaries of subsidiary protection, holders of humanitarian or tolerated stay, and those under temporary protection
- Holders of a valid Karta Polaka, graduates of Polish secondary schools with Polish vocational qualifications, graduates of Polish universities, holders of a doctoral degree awarded in Poland, and doctoral students at Polish institutions
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Work Permits
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Explanation
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Can Skuad Sponsor a work permit in Poland?
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Yes
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Processing Time
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2 weeks
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Work Permit Process
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Issued by the province governor relevant to the employer's registered office.
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Work Permit Validity
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Fixed-term, not exceeding 3 years.
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Application Method
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Applications must be filed through the government teleinformatic system.
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Contract Requirement
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A written contract must be concluded before the foreign national is admitted to work. Where the contract is in Polish and the employee does not speak Polish, the employer must present its content in a language the employee understands.
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Skuad supports the work permit process on your behalf, including:
- Supporting work permit applications for foreign employees joining your team
- Helping coordinate visa documentation with the relevant local immigration authorities
- Assisting with residence or work permit conversions as required by local immigration law
- Helping track documentation requirements and deadlines across the full permit lifecycle
- Helping keep your team aligned with compliance requirements as permit renewals and regulations change
Sponsorship sits with the employer of record, which means your company does not need a registered Polish entity to bring a foreign national onto the team.
For full work permit details, restrictions, and seasonal permit timelines, see: Poland work permit guide
Book a demo to see how Skuad supports Poland work permits end-to-end
How does payroll work in Poland?
Polish payroll runs on a fixed monthly calendar. Employers must pay at least once a month on a predetermined date, in arrears, no later than the 10th of the following calendar month. Each pay cycle requires calculating gross salary, deducting employee social insurance contributions (13.71%), the 9% health contribution, and PIT advances at 12% or 32%.
How do you pay employees in Poland?
- Calculate gross salary including bonuses and allowances, then deduct employee social insurance contributions, the 9% health contribution, and PIT advances at 12% or 32%.
- Pay at least once a month on a fixed, predetermined date.
- Pay in arrears no later than the first 10 days of the following calendar month. If that date falls on a holiday, pay the day before.
- Pay to the account indicated by the employee. An employee who wants cash must request it from the employer in writing or electronically.
- Late payment triggers statutory interest.
How does Skuad handle payroll in Poland?
Skuad processes payroll each month, applying PIT withholding and statutory deductions, remitting ZUS contributions and PIT advances on deadline, and delivering payslips to employees.
Skuad helps you model the full cost before you commit. The cost calculator returns an estimate covering gross pay, employer contributions, and platform fees, so finance sees the loaded figure at offer stage rather than at the first payroll run.
Read more
- Supports payroll processing in 70+ currencies with tax withholding and statutory deductions applied
- Facilitates statutory contribution workflows across supported markets
- Helps produce payslips and payroll records aligned with local reporting requirements
- Supports year-end reconciliation and filing preparation across supported markets
Estimate the full cost of your Poland hire
How do benefits and compensation work under Polish labor law?
Polish labor law mandates a 40-hour working week across five days, a minimum of 20 days annual paid leave (26 days for employees with 10+ years of service), 20 weeks of maternity leave for a single birth, and employer-paid sick leave at 80% of remuneration for the first 33 days of incapacity. These entitlements are set by the Labour Code and apply to all employment contracts.
Worker rights and working conditions
Polish labour law mandates a 40-hour working week across five days, with overtime capped at 150 hours per year and compensated at 50% to 100% above regular pay depending on when it falls. Employees are entitled to at least 11 hours of uninterrupted daily rest and 35 consecutive hours of weekly rest. Severance is capped at 15 times the minimum wage for employers with 20 or more employees, and the Labour Code prohibits discrimination on an open catalogue of grounds including sex, age, disability, religion, and contract type.
Read more
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Entitlements
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Explanation
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Working Hours
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40 hours across 5 days in a week. Overtime is allowed in emergencies and when employers have special work requirements, 150 hours per year.
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Overtime Eligibility
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Employees receive regular remuneration for each overtime hour plus an allowance. The allowance is 100% for overtime at night, on Sundays and public holidays that are not the employee's work days, and where work exceeds the average 40-hour weekly standard. For overtime on normal work days, the allowance is 50%. If employees work between 21:00 and 7:00, then they are eligible for an additional 20% payment.
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Weekly Rest Period
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At least 11 hours of uninterrupted rest per day, and a minimum of 35 consecutive hours each week including that daily rest. Weekly rest should fall on a Sunday, though where Sunday work is permitted it may fall on another day. In specific cases, including employees managing the workplace, it may be reduced to 24 hours.
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Anti-discrimination Laws
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The Labour Code sets an open catalogue of grounds, naming sex, age, disability, race, religion, faith, nationality, ethnicity, political beliefs, union membership, sexual orientation, and whether employment is fixed-term or indefinite, full-time or part-time. Less favourable treatment on any other criterion may also be regarded as discrimination and can be invoked before a court. Harassment and sexual harassment fall within the definition.
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Health & Safety
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Article 66 of the Polish Constitution guarantees every worker the right to safe and healthy working conditions.
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What are the rules for remote and hybrid work in Poland?
Poland's Labour Code includes a dedicated framework for remote and hybrid work. Remote work can be agreed at the start of employment or added as an amendment during the contract, and employers must cover electricity and telecommunications costs or reimburse the employee for private equipment used by agreement.
- Remote work can be agreed when the employment contract is concluded, or during employment as an amendment to the terms. No written form is required. The rules must be set out in an agreement with trade unions, or in employer regulations where no agreement is reached or no union operates.
The framework includes mandatory provisions for protected employees, employer cost obligations, occupational risk assessments, and occasional remote work rules. Full details below.
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- Requests from pregnant employees, employees raising a child up to age 4, and those caring for a disabled family member must as a rule be granted. Refusal is only possible where the type of work or work organisation makes remote work impossible, and the employer must give the reason.
- The employer must provide materials and work tools including technical devices, handle installation, service and maintenance or cover those costs, and cover electricity and necessary telecommunications costs. Where the employee uses private equipment by agreement, they are entitled to a cash equivalent in an amount agreed with the employer.
- Establish clear communication channels and expectations for remote and hybrid workers.
- Implement robust data security measures to protect sensitive information accessed remotely.
- Before allowing remote work, the employer must prepare an occupational risk assessment and, based on it, information covering safe workstation setup, safe and hygienic working practices, activities to complete after finishing work, and conduct in emergencies.
- Occasional remote work is available at the employee's request, up to 24 days per calendar year. Some provisions do not apply to it, including the obligation to provide materials and work tools.
- Where remote work is agreed during employment, either party may request a return to on-site work. The change takes effect by agreement, or after 30 days if the parties do not agree.
What is the average salary in Poland?
Salaries for Polish employees must sit above the national minimum wage of PLN 4,806 gross per month as of January 2026.
Moreover, you can use Skuad's salary insights tool to benchmark the salaries of your newly hired employees in Poland.
What is the leave policy in Poland?
Employees in Poland receive 20 days of annual paid leave with fewer than 10 years of service, or 26 days with 10 years or more. At least one leave period must run for 14 uninterrupted days. Poland also observes 13 paid public holidays.
Paid Public Holidays in Poland
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Holiday
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Date
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New Year's Day
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1 January
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Epiphany
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6 January
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Easter Sunday
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5 April
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Easter Monday
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6 April
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Labour Day / May Day
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1 May
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Constitution Day
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3 May
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Whit Sunday
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24 May
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Corpus Christi
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4 June
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Assumption of Mary
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15 August
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All Saints' Day
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1 November
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Independence Day
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11 November
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Christmas Day
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25 December
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Second Day of Christmas
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26 December
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The dates are for 2026. Dates of these holidays and observances may change based on religious calendars.
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Entitlements
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Explanation
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Maternity & Paternity Leave
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Twenty weeks of maternity leave for female employees upon the delivery of one child, with social security benefits. Thirty-one weeks if she has delivered twins and up to 37 weeks for five or more children. Fathers are entitled to 2 weeks of paternity leave, which must be taken before the child reaches 12 months and may be taken in one period or split into two parts of one week each. When maternity leave ends, parents are jointly entitled to up to 41 weeks of parental leave, or 43 weeks for multiple births, with a non-transferable part of 9 weeks for each parent. The remaining 23 or 25 weeks can be shared between the parents at their discretion. Leave must be used by the end of the calendar year in which the child turns six. Employees who adopt a child are also entitled to the same number of leaves.
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Annual Leave Accrual Entitlement
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All employees in Poland are entitled to annual paid vacation depending upon the number of days worked: Twenty days of paid leave if the employee has worked for less than 10 years. Twenty-six days paid leave if the employee has been working for 10 years or more. At least one period of leave must run for 14 uninterrupted days. (Provided that the person who has been employed for the first time gathers 1/12th of their annual leave time for each month that they have worked).
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Medical Leave
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The employer pays sick pay at 80% of remuneration for the first 33 days of incapacity in a calendar year, or the first 14 days for employees aged 50 and over. ZUS pays sickness benefits from day 34, or day 15 for employees aged 50 and over.
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Carer's Leave
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Unpaid leave of 5 days in a calendar year to care for a family member who requires support for serious medical reasons.
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Force Majeure Leave
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2 days or 16 hours in a calendar year for urgent family matters caused by illness or accident. The employee retains the right to half of their remuneration.
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Other Leave
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Two days for an employee's wedding or their child's birth, death, or funeral. There is one day for an employee's child's wedding or death and one day for the funeral of the employee's relative.
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How do background checks work in Poland?
Employers in Poland are limited to verifying information the candidate has provided, using the categories defined in the Labour Code: name, date of birth, contact details, education, professional qualifications, and previous employment. Criminal record checks require specific authorisation, and credit checks are generally not permitted for employment purposes.
- Consent cannot serve as the legal basis for processing data on convictions. Poland restricts what employers can verify about candidates during background checks.
- The Labour Code sets a defined list of personal data an employer may request from a job applicant, covering name, date of birth, contact details, education, professional qualifications, and previous employment.
- Background checks are generally limited to verifying information provided by the candidate, such as employment history, education, and criminal records.
- You can access criminal records, but they are restrictive and require specific authorization from the relevant authorities.
- Credit checks are generally not permitted for employment purposes unless explicitly authorized by the candidate.
What are the rules for probation and termination of employees in Poland?
Poland's Labour Code regulates both probation and termination with specific limits on duration, notice periods, and severance. Employers cannot terminate at will. Every termination must follow statutory grounds, and probation periods are capped based on the intended contract length.
How does probation work in Poland?
A trial period contract is used to assess an employee's qualifications and suitability before committing to a longer engagement. The maximum probation duration depends on the fixed-term contract the employer intends to offer afterwards:
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Intended contract after probation
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Maximum trial period
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Fixed-term under 6 months
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1 month
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Fixed-term of 6 to under 12 months
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2 months
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Fixed-term of 12+ months or indefinite
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3 months
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Re-employment on a trial period is only permitted where the employee will perform a different type of work. During probation, the employee is entitled to the same statutory benefits, ZUS registration, and PIT withholding as any other employee under the Labour Code.
How does termination work in Poland?
An employment contract can be terminated by mutual agreement, by either party with notice, or without notice in cases defined by the Labour Code. Notice periods depend on the contract type and the employee's length of service:
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Contract Type
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Duration of Employment
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Notice Period
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Trial period
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Less than 2 weeks
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3 days
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Trial period
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2 weeks to less than 3 months
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7 days
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Trial period
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3 months
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14 days
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Fixed-term / Indefinite
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Less than 6 months
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2 weeks
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Fixed-term / Indefinite
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At least 6 months
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1 month
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Fixed-term / Indefinite
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At least 3 years
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3 months
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A three-month notice period may be reduced to no less than 1 month where termination is due to bankruptcy, liquidation of the employer, or other reasons unrelated to the employee. The employee is entitled to compensation for the remainder of the period.
How is severance calculated in Poland?
Statutory severance applies to employers with at least 20 employees and depends on the employee's length of service. The amount is capped at 15 times the minimum wage in force on the day the employment relationship ends, which at the 2026 rate of PLN 4,806 gives a ceiling of PLN 72,090.
Skuad handles offboarding through the same platform as onboarding, with notice periods and severance calculated against Polish requirements. Book a demo to see how Skuad supports Poland offboarding.
What is the difference between a PEO and an EOR in Poland?
A Professional Employer Organisation (PEO) shares employment responsibilities with your company under a co-employment arrangement, which requires you to have a registered entity in Poland. An EOR becomes the sole legal employer, so you do not need a Polish entity at all.
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Criteria
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PEO
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EOR
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Employment model
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Co-employment (shared)
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Full legal employer
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Entity required in Poland
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Yes
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No
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Liability for compliance
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Shared between PEO and your company
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Sits with the EOR
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Who handles ZUS registration
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Your entity (PEO assists)
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EOR handles directly
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Best for
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Companies with an existing Polish entity wanting HR support
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Companies entering Poland without a local presence
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How do you choose an EOR in Poland?
The right EOR for Poland should hold or operate through a licensed entity in Poland, have a verifiable track record in Central European markets, and offer transparent pricing that includes employer contributions in the cost breakdown. Here is a checklist:
- Own entity vs partner network: Does the EOR employ through its own Polish entity, or through a sub-contracted partner? Own-entity providers give you a single point of liability.
- Pricing transparency: Does the published price include employer contributions, or are those charged on top? Skuad's EOR starts at $299 per month per employee, with contributions quoted separately so finance sees the full loaded cost.
- Compliance coverage: Does the EOR monitor Labour Code changes, including the July 2026 inspectorate reforms? How does it handle offboarding, severance, and notice calculations?
- Work permit support: Does the EOR sponsor work permits on your behalf? Skuad sponsors permits as the employer of record, so your company does not need a registered entity.
- Payroll calendar: Polish payroll has hard deadlines (salary by the 10th, ZUS and PIT filings on their own schedules). Does the EOR guarantee on-time filing?
- Integrations: Can the EOR connect with your HRIS, accounting software, or expense management tools?
How do you hire in Poland with Skuad?
Skuad handles the full hiring process from contract to first payroll, so your team does not need to register an entity, set up ZUS accounts, or engage Polish legal counsel. Here is how it works:
Step 1: Share the role details
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Provide the job title, compensation, and start date. Skuad generates a Labour Code-compliant employment contract matched to the right contract type (trial, fixed-term, or indefinite) based on your hiring plan.
Step 2: Employee signs the contract
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The employee reviews and signs digitally. Skuad collects onboarding documents including ID, bank details, and employment history. For foreign nationals, Skuad also initiates the work permit process at this stage.
Step 3: ZUS and tax registration
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Skuad registers the employee with the Social Insurance Institution (ZUS) for social and health insurance, and with the tax office for PIT withholding. Both registrations are completed before the employee's first working day.
Step 4: Payroll setup
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Skuad configures monthly payroll in PLN, applying employer contributions (19.48% to 22.14%), employee deductions (13.71% social insurance + 9% health), and PIT advances at 12% or 32%. Your finance team sees the full loaded cost at offer stage through the cost calculator, not at the first payroll run.
Step 5: Employee starts work
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The employee joins your team. From here, Skuad handles ongoing payroll on the monthly calendar, leave tracking, statutory filings, and compliance monitoring as Labour Code requirements change.
Your team manages the work. Skuad manages the employment. Book a demo
How does Skuad protect employee data in Poland?
Employee data processed in Poland falls under the General Data Protection Regulation (GDPR), enforced locally by the Personal Data Protection Office (UODO). Any employer operating in Poland, including an EOR acting as the legal employer, must have a lawful basis for processing, maintain records of processing activities, and implement technical and organisational safeguards proportionate to the data handled.
Skuad's approach to employee data in Poland covers three areas:
Data collection
The Labour Code limits which categories of personal data an employer can request from candidates and employees. Skuad's onboarding workflows collect only the data permitted under these provisions: name, date of birth, contact details, education, professional qualifications, and employment history. Additional data (such as criminal records) is requested only where the role legally requires it.
Skuad's technical and organisational safeguards, and the mechanisms used for cross-border data transfers, are detailed below.
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Data processing and storage
- GDPR-compliant processing for all employee records, payroll data, and tax filings
- Role-based access controls so only authorised personnel can view client and employee data
- Encryption of data in transit and at rest
- Regular security assessments and monitoring across the platform infrastructure
Cross-border transfers
Where employee data is transferred outside the EEA for processing, Skuad applies GDPR-compliant transfer mechanisms including Standard Contractual Clauses (SCCs) and data processing agreements with all sub-processors.
Non-compliance with GDPR carries administrative fines of up to 4% of annual global turnover or EUR 20 million, whichever is higher. Skuad takes this obligation on as the legal employer, so your company does not carry direct UODO enforcement exposure for Polish employee data.
Book a demo
How can Skuad help you grow your Poland team?
Skuad acts as the legal employer under Poland's Labour Code, handling employment contracts, ZUS registration, payroll in PLN, PIT withholding, leave and severance entitlements, work permits, and compliance monitoring.
Companies across SaaS, marketing, engineering services, and technology use Skuad to support their entry into Central European markets, stay aligned with regulations as they change, and grow their Poland workforce without building local HR infrastructure from scratch.
Skuad lets you add Poland employees to your team without registering an entity, setting up local payroll, or hiring Polish legal counsel. Book a demo
FAQs
What is an employer of record in Poland?
An employer of record in Poland is a third-party organisation that becomes the legal employer of your workforce under the Polish Labour Code, managing payroll, taxes, and employment administration on your behalf, so you can hire without registering a local entity. EOR arrangements follow Poland's Labour Code, including employment contract requirements, employee protections, and social insurance obligations managed through ZUS.
What documents are required to hire employees through an EOR in Poland?
For Polish citizens, the EOR collects identity documents, proof of residence, employment history, and bank details. The process involves preparing Polish-compliant employment contracts and completing registrations with the Social Insurance Institution (ZUS) before employment administration starts. For foreign nationals, additional documents include a CV, passport copy, educational and professional qualifications, and work permit.
How can foreign companies hire employees in Poland without setting up an entity?
Foreign companies hire employees in Poland through an EOR instead of establishing a local legal entity. The EOR manages employment contracts, payroll administration, and statutory obligations under Poland's Labour Code, handling requirements such as employee registration with ZUS for social security contributions.
What employment compliance risks should companies consider when hiring in Poland?
Companies hiring in Poland need to consider risks related to employment contracts, payroll accuracy, employee rights, and data protection obligations. Under Poland's Labour Code, violations of employee rights result in fines ranging from PLN 2,000 to PLN 60,000 rising to PLN 3,000 to PLN 90,000 for certain categories of offence GDPR rules apply to employee data processing.
What is the difference between an EOR and setting up a company entity in Poland?
An EOR allows foreign businesses to employ workers in Poland without creating their own subsidiary, while entity setup requires managing local registration, taxes, and administration. An EOR starts at $299 per month per employee with Skuad; entity setup requires PLN 5,000 in minimum capital plus ongoing registration, payroll, and compliance costs. The right approach depends on business goals, hiring scale, and obligations under Poland's corporate and labour laws.
Can an EOR in Poland help companies hire remote employees?
An EOR in Poland supports foreign businesses in employing remote workers while managing local employment administration requirements. This includes payroll processing, PIT withholding, and social insurance reporting under Polish regulations, including ZUS requirements, while the company manages daily tasks and performance expectations. Poland's Labour Code includes a dedicated remote work framework that requires employers to cover equipment, electricity, and telecommunications costs for remote employees.
How much does it cost to hire through an EOR in Poland?
Skuad's EOR service starts at $299 per month per employee. In addition to the platform fee, employers pay statutory contributions of 19.48% to 22.14% on top of gross salary, covering old-age pension, disability pension, accident insurance, the Labour Fund, and FGŚP.
Is an employer of record legal in Poland?
EOR arrangements are legal in Poland. The EOR operates as the legal employer under the Labour Code and bears the obligations that come with that status, including ZUS registration, PIT withholding, and compliance with employee protections.
About the author
HR and Immigration Lawyer, Global HR Operations
Martyna Krawczyk is an HR and Immigration Lawyer and an Associate in Payoneer Workforce Management(Formerly Skuad) Global HR Operations team. She earned an LPC LL.M. from the University of Law in the UK and holds an Associate CIPD certification. Martyna is Vice President of the Labour Law Association of Poland and was awarded the Wolters Legal Hackathon 2024. She specialises in international employment law, cross-border workforce compliance, and global immigration - key areas that reflect Skuad's core values.
