Employer of Record in Poland

An Employer of Record (EOR) in Poland legally employs your workers on your behalf. This means the EOR handles all the local HR tasks, like payroll, taxes, benefits, and compliance with Polish labor laws. You still manage your employee's day-to-day work, but the EOR takes care of the legal and administrative burdens. This lets you hire talent in Poland without setting up a local entity. Providers like Rivermate make this process straightforward.

How an Employer of Record (EOR) Works in Poland

Using an EOR in Poland simplifies hiring. Here is how it usually works:

• You Find the Candidate: You recruit and select the person you want to hire in Poland.
• The EOR Hires Them: The EOR legally hires the employee under their Polish entity. They create a locally compliant employment contract.
• Onboarding: The EOR manages the onboarding process. They collect necessary documents, set up payroll, and enroll the employee in mandatory social security (ZUS) and benefits.
• Day-to-Day Management: You manage your employee's daily tasks, projects, and performance. The employee works for your company, just like any other team member.
• Payroll and Compliance: The EOR handles all payroll, tax withholdings, and social security contributions each month. They make sure everything follows Polish regulations.
• Ongoing HR Support: The EOR provides ongoing support for HR matters, including paid time off, sick leave, and expense management.
• Termination: If you need to offboard an employee, the EOR manages the process in compliance with Polish labor law, minimizing legal risks for you.

Why use an Employer of Record in Poland

Using an EOR in Poland is a practical solution for companies that want to hire Polish talent without the cost and complexity of establishing a legal entity in the country. It allows you to enter the market quickly and compliantly, saving you time and resources. You can test the market, hire for specific projects, or build a distributed team with much lower risk.

Here are some key benefits:

• Fast Market Entry: Hire employees in Poland in days, not months. You can onboard talent without waiting to register a local company.
• Legal Compliance: EORs are experts in Polish labor law. They ensure your employment contracts, payroll, and benefits all meet the legal requirements set by authorities like the Social Insurance Institution (ZUS) (https://www.zus.pl/en).
• Reduced Costs: Avoid the significant expenses tied to setting up and maintaining a legal entity. This includes legal fees, accounting costs, and administrative overhead.
• Simplified Payroll and Taxes: The EOR manages all aspects of payroll, including calculating salaries, withholding taxes, and making social security contributions.
• Access to Benefits: Your employees in Poland can receive competitive benefits packages, which the EOR administers.
• Minimized Risk: The EOR assumes the legal responsibility for employment, reducing your exposure to compliance risks and potential penalties.

Rivermate's transparent pricing model eliminates complexity with a single, competitive monthly fee per employee. Unlike traditional PEO providers, our pricing in Poland includes comprehensive HR support, benefits administration, compliance management, and access to our proprietary dashboard for real-time workforce analytics. No hidden costs, no setup fees—just straightforward pricing that scales with your business needs while ensuring full legal compliance in Poland.

Hiring in Poland means tapping into a strong and growing economy right in the heart of Europe. The country has a skilled workforce, especially in the IT, manufacturing, and business services sectors. You'll find that many professionals have strong English skills, making it easier to integrate them into your international teams. Poland is part of the European Union, which means its labor laws are well-developed and offer strong protections for employees. This makes it important to do things by the book when you hire here.

Employment contracts & must-have clauses

When you hire an employee in Poland, you need a formal employment contract. While verbal agreements can be technically acceptable, you must provide the employee with a written confirmation of their main terms within seven days of their start date. It's always better to have a signed, written contract in place from day one. If you're hiring someone who doesn't speak Polish, you can create a bilingual contract, but the Polish version will always be the legally binding one in case of any disagreements.

There are three main types of employment contracts in Poland:

• Probationary period contract: This is a short-term contract to see if the employee is a good fit for the role. It can last for a maximum of three months.
• Fixed-term contract: This contract has a specific end date. You can only give an employee a maximum of three fixed-term contracts, and the total employment period for these contracts cannot exceed 33 months. After that, the employee is automatically considered to have a permanent contract.
• Indefinite-term contract: This is a permanent employment contract with no end date. It offers the most job security for the employee.

Every employment contract in Poland must include these key details:

• Parties to the agreement: The full names of you (the employer) and the employee.
• Type of contract: Clearly state if it's for a probationary period, a fixed term, or an indefinite term.
• Date of the agreement: The date the contract is signed.
• Start date: The day the employee will begin working.
• Type of work: A description of the job and the employee's duties.
• Place of work: Where the employee will be based.
• Salary details: The gross salary and its components.
• Working hours: The expected daily and weekly work schedule.

Probation periods

A probation period in Poland is a way for you and a new employee to test the working relationship. It's a separate type of employment contract, not just a clause in a permanent one. The maximum length of a probation period is three months. You generally can't use a probation period more than once for the same employee in the same role.

The length of the probation period can depend on the intended length of the subsequent contract:

• 1 month: For a planned fixed-term contract of less than 6 months.
• 2 months: For a planned fixed-term contract of at least 6 months but less than 12 months.

During the probation period, the notice periods for termination are shorter than for other contracts:

• 3 working days: If the probation period is less than 2 weeks.
• 1 week: If the probation period is longer than 2 weeks but less than 3 months.
• 2 weeks: If the probation period is 3 months.

Working hours & overtime

The standard workweek in Poland is 40 hours, typically spread over five 8-hour days. The total working time, including overtime, cannot average more than 48 hours per week.

• Rest periods: Employees must get at least 11 consecutive hours of rest each day and 35 consecutive hours of rest each week.
• Breaks: If an employee works more than 6 hours in a day, they are entitled to a paid 15-minute break.

Overtime is only allowed for special, unforeseen needs of the employer. The general annual limit for overtime is 150 hours. Overtime pay is calculated as a premium on the employee's regular salary:

Public & regional holidays

Employees in Poland are entitled to paid time off for public holidays. There are 13 public holidays in Poland.

Here are the public holidays for 2025:

Hiring contractors in Poland

You can also hire independent contractors in Poland. This offers flexibility and can be a good way to access specialized skills for specific projects. Unlike employees, independent contractors are self-employed individuals who work under a civil law contract, often a business-to-business (B2B) agreement. They are responsible for their own taxes and social security contributions.

However, you need to be careful about misclassification. If the working relationship with a contractor looks too much like a traditional employment relationship, the authorities can reclassify them as an employee. This can lead to significant financial penalties, including back payments for social security and taxes.

Signs of an employment relationship include:

• The work is performed under your direct supervision.
• You set the specific work hours and location.
• The work is continuous and not project-based.

An Employer of Record (EOR) can help you avoid these risks. An EOR legally employs the worker on your behalf, taking on all the legal responsibility for compliance with Polish labor law. This includes managing payroll, taxes, benefits, and employment contracts. Using an EOR ensures that your workers are classified correctly and that you are fully compliant with all local regulations, letting you focus on managing your team's day-to-day work without the legal headache.

Understanding compensation and payroll in Poland is straightforward. The system is built on a monthly pay cycle and a progressive income tax structure. As an employer, you handle withholding taxes and social security contributions directly from your employee's salary. Recent legislative changes mean staying current with regulations is key to remaining compliant.

Payroll cycles & wage structure

In Poland, you must process payroll at least once a month. You need to pay your employees by the 10th day of the month after the pay period. While not required by law, it is common practice to provide employees with a detailed payslip, either on paper or electronically.

As of January 1, 2025, the national minimum wage is PLN 4,666 per month. For hourly workers, the minimum is PLN 30.50 per hour.

Overtime & minimums

The standard workweek in Poland is 40 hours, with an 8-hour workday. Any work beyond these hours is overtime.

• Standard Overtime: You pay 150% of the regular rate for overtime on normal workdays.
• Special Overtime: You pay 200% of the regular rate for work at night, on Sundays, or on public holidays.

There's a cap on overtime at 150 hours per calendar year.

Employer taxes and contributions

As an employer in Poland, you are responsible for several social security contributions. These are calculated as a percentage of your employee's gross salary. The total contribution ranges from 19.21% to 22.41%, depending on the accident insurance rate for your business category.

Employee taxes and deductions

Employees also contribute to social security and pay personal income tax (PIT), which you withhold from their salary.

Social Security & Health Insurance

Personal Income Tax (PIT)

Poland uses a progressive tax system. A tax-free allowance of PLN 30,000 per year applies.

In Poland, your employee benefits package is a big deal. It’s more than just a salary; it reflects your company's culture and how you value your team. A strong benefits and leave policy helps you attract and keep the best talent. Understanding the local landscape is key, as Poland has a solid foundation of statutory requirements and a growing demand for extra perks.

Statutory Leave

Polish labor law provides several types of mandatory leave for employees.

• Annual Leave: Employees are entitled to paid annual leave. The amount depends on their work history. If they have worked for less than 10 years, they get 20 days. After 10 years of employment, this increases to 26 days.
• Sick Leave: When an employee is sick, they are entitled to paid sick leave. The employer pays 80% of the employee's salary for the first 33 days of illness. After that, the Social Insurance Institution (ZUS) takes over the payments.
• Maternity and Parental Leave: Poland offers generous parental leave. Maternity leave duration depends on the number of children born, ranging from 20 to 37 weeks. Fathers can take two weeks of paternity leave.
• Carer's Leave: Employees can take up to five days of unpaid carer's leave per year to provide personal care or support to a relative or person living in the same household.

Public Holidays & Regional Holidays

Poland observes 13 public holidays. If a public holiday falls on a Sunday, it does not move to the following Monday.

Typical Supplemental Benefits

To stand out, many companies offer benefits beyond the legal requirements.

How an EOR Can Help with Setting Up Benefits

Setting up a competitive and compliant benefits package in a new country can be complex. An Employer of Record (EOR) simplifies this process significantly.

An EOR acts as the legal employer for your staff in Poland. This means they handle all the administrative and legal aspects of employment, including benefits.

Here’s how an EOR can help:

• Ensure Compliance: An EOR understands Poland's labor laws inside and out. They make sure your benefits package meets all statutory requirements, from social security contributions to correct leave calculations, avoiding any legal trouble.
• Administer Benefits: The EOR manages the entire benefits administration process. This includes enrolling employees in mandatory programs like ZUS (social insurance) and PPK (pension plans).
• Offer Competitive Perks: EORs have local market knowledge. They can advise on what supplemental benefits are popular and will attract top talent in Poland, such as private health insurance or sports cards. They can also often provide access to better rates for these benefits.
• Simplify Payroll: All benefits contributions and deductions are handled through the EOR's payroll system. You receive a single, clear invoice each month, which simplifies your accounting.
• Save Time and Resources: By outsourcing benefits management to an EOR, you free up your team to focus on your core business goals. You don't need to become an expert in Polish employment law or set up a local entity to hire.

When an employment contract ends in Poland, you need to follow specific rules. You can terminate a contract by mutual agreement, with notice, or without notice in cases of serious misconduct. For indefinite contracts, you must provide a written reason for the termination. After the employment ends, you must provide the employee with a Certificate of Employment and deregister them from the Social Security Authority (ZUS).

Notice periods

You must provide employees with a written notice period before their contract ends. The length of this period depends on how long the employee has worked for your company.

For employees on a probationary contract, the notice period is shorter, ranging from 3 days to 2 weeks.

Severance pay

Severance pay is required in Poland when you terminate an employee for reasons not related to their performance. This applies to companies with 20 or more employees. The amount of severance depends on the employee's tenure.

How Rivermate handles compliant exits

Navigating employee terminations in a different country can be complex. We make sure every offboarding is handled correctly and in compliance with Polish labor laws.

Here is how we manage the process:

• Documentation: We prepare all necessary termination documents, including the notice of termination and the Certificate of Employment.
• Final Payroll: We ensure all final payments, including any outstanding salary, vacation pay, and severance, are calculated correctly and paid on time.
• Social Security: We handle the formal process of deregistering the employee from the Social Security Authority (ZUS).
• Guidance: We provide you with clear guidance throughout the process to ensure you understand your obligations and the employee's rights.

We manage these details so you can focus on your business.

Getting the right visas and work permits for Poland is essential if you are not a citizen of an EU or EEA country. The process involves both the employee and the employer. Typically, your employer in Poland must first apply for a work permit for you. Once that is approved, you can then apply for a visa in your home country to enter and work in Poland.

Employment visas & sponsorship realities

An Employer of Record (EOR) can be your legal employer in Poland and sponsor your work permit. This is a practical route if your company doesn't have its own legal entity in the country. The EOR handles the application process and ensures everything complies with Polish law.

What an EOR can sponsor:

• Work Permit (Type A): This is the most common permit for individuals working for a Polish-registered employer, which includes an EOR.
• National Visa (D-type): After securing a work permit, the EOR provides the necessary documents for you to apply for this long-stay visa, which allows you to live and work in Poland for over 90 days.

An EOR takes on the legal responsibilities of being your employer. They manage payroll, taxes, and ensure your employment contract meets local standards. This simplifies the process for you and your company.

However, an EOR generally cannot sponsor permits for activities outside of a standard employment relationship. For example, they typically do not handle freelancer or entrepreneur visas, which are for those looking to establish their own business in Poland.

Business travel compliance

For short-term visits to Poland, you will likely use a Schengen C-type visa. This visa is for business meetings, negotiations, or conferences, not for productive work.

Here’s what you need to know:

• The 90/180 Rule: You can stay in the Schengen Area, which includes Poland, for up to 90 days within any 180-day period.
• Permitted Activities: Business travel is for attending meetings, training, and other non-work activities. You cannot perform work that would otherwise be done by a Polish employee.
• No Work Allowed: It is illegal to work on a business visa or during a visa-free stay. This can lead to fines and future travel bans for both you and your employer.

Always be clear about the purpose of your trip. If your activities could be considered work, you need a proper work permit and visa. Relying on short-term business visas for work is a compliance risk.