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EOR Poland
Employer of Record Poland
Many international companies choose Poland as their nearshore hiring hub in Central and Eastern Europe. Our EOR service enables you to hire Polish employees quickly and compliantly — fully aligned with the Kodeks pracy and ZUS — without setting up a Polish Sp. z o.o. We employ your Polish team on your behalf while you retain full day-to-day management control.
- Sp. z o.o. Registred
- Kodeks Pracy Compliant
- Onboard in Days
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Capital
Warsaw
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Official language
Polish (bilingual contracts required)
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Currency
zł Polish Złoty (PLN)
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Working hours
40 hrs/week
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Public holidays
13 days/year
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Min. monthly wage
PLN 4,806 (2026)
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Min. paid leave
20 days (26 after 10 yrs)
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PPK contribution
1.5% employer + 2% employee
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Tax year
1 Jan – 31 Dec
Sources: ZUS — Contributions · Ministry of Family and Social Policy — Minimum Wage · Kodeks pracy — Labour Code
“Most companies coming into Poland underestimate how structured employment law really is. The issues we see are often not strategic, but operational: employment contracts issued only in English, incorrect use of civil law agreements for long-term roles, and employers missing the fixed-term employment limits under Polish labour law. The compliance risk can build up quickly. “
— Nicky Papadopoulos, Junior HR Consultant at ThisWorks
What is an Employer of Record in Poland?
An Employer of Record (EOR) in Poland is a third-party organisation that legally employs workers on behalf of another company.
Using EOR services allows international companies to hire employees residing in Poland without establishing a local legal entity, such as a Sp. z o.o. Under the Kodeks pracy (Polish Labour Code), the EOR becomes the employee’s legal employer — handling contracts, payroll and ZUS compliance — while your company manages daily tasks and overall performance.
Read more in our detailed guide: What is an Employer of Record (EOR): 2026 Guide
📄 Compliant Polish contracts
🏛️ ZUS registration & contributions
💰 PIT calculation & filing
🏦 PPK pension enrolment
💬 Bilingual payroll documentation
⚖️ Fixed-term contract compliance
📊 Payslips & payroll reporting
🔄 Compliant termination process
✈️ Work permit support
💡 Civil-law contract note: If your company has been engaging Polish contractors under civil-law agreements (umowa zlecenie or B2B) in roles that resemble employment, an EOR is the fastest, cleanest transition path to compliant employment as Polish authorities increase enforcement under Article 22 of the Kodeks pracy.
Why Use an EOR in Poland?
Poland is the largest economy in Central and Eastern Europe and one of the fastest-growing nearshore hiring markets for UK and Western European companies — offering a deep talent pool in IT, engineering and finance, competitive labour costs and full EU membership. But Polish employment law is highly structured, and compliance around contracts, ZUS and worker classification requires careful attention.
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Faster Hiring Than A Polish Sp. z o.o.
Sp. z o.o. registration via KRS, notary deed, NIP/REGON and ZUS setup takes weeks. EOR onboarding typically takes days — so you can secure the right candidate before competitors do.
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ZUS & PIT Fully Managed
No ZUS or tax office registration needed. The EOR calculates, withholds and remits all Polish payroll tax (PIT) and social insurance contributions on your behalf.
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Civil-Law Contract Compliance
Transition Polish contractors to compliant employment immediately. With enforcement tightening under Article 22 of the Kodeks pracy, EOR is the fastest, most reliable route to compliance.
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Dismissal Protection Managed
Polish dismissal law requires written notice with valid justification. The EOR manages notice periods, documentation and compliant termination procedures on your behalf.
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Fixed-Term Contract Limits Tracked
Contracts renewed beyond 3 terms or 33 months convert to permanent automatically. The EOR tracks these limits so conversions never happen by surprise.
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Scalable & Flexible
Particularly useful for companies testing the Polish market, remote-first teams, or project-based hiring. Scale up or down without structural changes or entity overhead.
“The one that trips people up most is the fixed-term contract limit. Companies keep renewing the same person year after year without realising that after three contracts, or 33 months, it converts to permanent automatically — no notice, no decision needed on their end. Add in ZUS and PIT running on a monthly cycle with strict deadlines, and payroll alone can easily eat a day a month if you’re not set up for it locally.”
— Tarun Arora, Payroll Specialist at ThisWorks
Hiring Employees in Poland: What You Need to Know
Navigating Polish labour law can be difficult for international employers due to the comprehensive structure and clear rules for contracts, working time, social security or termination. Below is an overview of the key areas international employers need to navigate. See our Poland Hiring Guide for more.
Employment Contracts
Polish law recognises three main contract types:
- Umowa na okres próbny — probation contract
- Umowa na czas określony — fixed-term contract
- Umowa na czas nieokreślony — indefinite (permanent) contract
Unlike some countries, probation in Poland is its own standalone contract rather than a clause within a fixed-term or permanent agreement. Fixed-term contracts are capped at 3 consecutive contracts or 33 months — beyond that, employment automatically converts to permanent.
Contracts must include: position and responsibilities, gross salary, working hours, notice period, annual leave entitlement and place of work.
Working Hours & Leave
Standard working week: 40 hours (8 hours/day, 5 days). Maximum: 48 hours/week including overtime, averaged over the settlement period. Daily rest of 11 hours and weekly rest of 35 consecutive hours must be observed.
- Minimum 20 days annual leave (26 days after 10 years’ seniority)
- No statutory holiday allowance — leave pay is built into ongoing salary rather than paid as a separate lump sum
- Seniority counts both prior employment and completed education — a university degree, for example, adds 8 years of seniority
Occupational Medicine Examination
A mandatory occupational medical examination is a legal requirement before and during employment in Poland — a requirement that often surprises foreign employers, since it isn’t standard practice elsewhere in the EU.
- Initial examination — confirms no medical contraindications before the employee starts work
- Periodic examinations — repeated during employment based on role risk level
- Control examinations — required after sick leave longer than 30 days, to confirm fitness to return
Employers must issue the referral, cover the full cost and ensure no employee works without valid clearance.
Notice Periods and Dismissal
Termination in Poland is more regulated than many international employers expect. Notice periods depend on contract type and length of service:
- Probation contracts: 3 working days to 2 weeks
- Fixed-term and indefinite contracts: 2 weeks (under 6 months’ service), 1 month (6+ months), or 3 months (3+ years)
Notice periods counted in weeks always end on a Saturday; notice periods counted in months end on the last day of the month, regardless of when notice was served.
Employers and employees can also agree a Mutual Termination Agreement for more flexibility than statutory notice. Notice must be delivered correctly and documented — failure to follow the correct procedure can allow employees to challenge the dismissal in court, resulting in reinstatement or compensation.
Loonheffing & Social Contributions
The Polish payroll system is based on mandatory tax and social security contributions administered primarily through ZUS (Social Insurance Institution) and the tax authorities. Employers are responsible for correctly calculating, withholding and remitting all required contributions on a monthly basis.
| Contribution | Purpose | Who pays | Notes |
|---|---|---|---|
| PIT (Personal Income Tax) | Statutory income tax | Withheld from employee | Administered by employer via payroll |
| Pension insurance (Emerytalne) | State pension system | Split employer / employee | 19.52% total — 9.76% each |
| Disability insurance (Rentowe) | Long-term disability coverage | Split employer / employee | ~6.5% employer, ~1.5% employee |
| Accident insurance (Wypadkowe) | Workplace accident coverage | Employer-only contribution | Rate depends on industry risk profile |
| Health insurance (NFZ) | Public healthcare system | Withheld from employee | Mandatory for all employees |
| Sickness & Labour Fund | Short-term sick pay & unemployment support | Employer & employee contributions | Enables sick pay eligibility from day 34 |
| PPK (Employee Capital Plans) | Auto-enrolled pension savings | Employer (1.5%) + employee (2%) | Employee can opt out or rejoin anytime |
For international employers unfamiliar with Polish payroll administration, calculating and reporting these contributions correctly can be challenging. An EOR manages all payroll tax calculations, social contributions and reporting obligations from day one.
How Our EOR Service Works in Poland
Expanding into Poland doesn’t have to be complex. With our EOR service, you can hire compliantly without setting up a Polish Sp. z o.o. Learn more about the team behind ThisWorks.
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Finding the right employee
You identify your business needs and find the best candidate — or transition an existing civil-law contractor. We can also support you with Polish salary benchmarking and recruiting services.
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Onboarding locally
We provide a Kodeks pracy-compliant employment contract (probationary, fixed-term or indefinite) in Polish or bilingual format, arrange the mandatory occupational medical examination before the employee starts, and handle ZUS registration.
3
Payroll & ZUS Management
We calculate and withhold all ZUS contributions and PIT (income tax), remit payments on time, and provide monthly payslips in Polish.
4
Benefits & PPK Administration
We manage all statutory benefits including PPK pension enrolment, sick leave obligations, and fixed-term contract tracking — ensuring all Polish law requirements are met.
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Compliance & support
Our Polish specialists monitor regulatory changes, manage notice periods and dismissal procedures, and support you and the employee throughout the employment lifecycle.
Hire with a Polish EOR today!
With ThisWorks, your business can easily hire employees in Poland with our EOR solution. If you have an entity, our Global Payroll solution takes care of payroll and compliance for your direct employees.
EOR vs Setting Up an Entity in Poland
When expanding into Poland, companies typically choose between an Employer of Record or setting up a Sp. z o.o. (the Polish equivalent of a private limited company), incorporated via the National Court Register (KRS).
Forming a Sp. z o.o. requires KRS registration, NIP and REGON numbers, and ZUS employer registration. The minimum share capital is low (PLN 5,000), but the real cost sits in ongoing operations: notary and incorporation fees, accounting, payroll administration, monthly Polish-language filings, and legal advisory — all of which add up in legal, financial and translation costs to stay compliant.
| EOR (via ThisWorks) | Polish Entity (Sp. z o.o.) | |
|---|---|---|
| Set-up time | ✓ A few days | Several weeks to a few months |
| Cost | ✓ Low/no upfront cost, predictable monthly fee | High setup + ongoing accounting, payroll and compliance costs |
| Effort / burden | ✓ Minimal — payroll, contracts and compliance outsourced | High — payroll, admin and legal managed by your team |
| ZUS / KRS / NIP / REGON | ✓ Included in EOR setup | Separate registrations required from you |
| Flexibility | ✓ Easy to scale up or down without structural changes | Structurally flexible but scaling requires internal capacity |
| Control | Employment handled by EOR provider | ✓ Full legal and operational control |
| Compliance risk | ✓ Handled by experienced Polish EOR team | Your company takes full responsibility |
| Best suited for | Market entry, testing or building an initial Polish team | Established, long-term operations with larger local presence |
Many companies start with an EOR to enter the Polish market quickly and transition to a Sp. z o.o. once the market is proven. If your company decides to take that step, ThisWorks can also support entity setup.
Cost of Using an Employer of Record in Poland
The cost of hiring through an EOR in Poland varies by provider, but for most international companies it works out cheaper and far less risky than setting up a Sp. z o.o. — especially if you’re making your first hire, building a small team, or still testing whether the market is right for you.
Percentage of Salary
Some providers set their fee as a share of the employee’s gross pay. It looks simple at first, but the amount you owe climbs with every raise or bonus, making it harder to forecast costs as your Polish team grows.
Fixed monthly fee per employee
Other providers charge one flat rate per employee, per month, regardless of salary. Your Poland costs stay steady and easy to plan for, with no hidden increases tied to accounting, legal or compliance work.
Why Choose ThisWorks for EOR in Poland?
When you’re hiring in Poland, the right EOR partner does far more than run payroll. You need someone who genuinely knows Polish employment law and can make the experience straightforward for both your company and the people you hire.
“Our goal is to make hiring in Poland feel as simple as hiring locally, without losing any compliance integrity. Most clients are surprised how quickly they can go from offer letter to fully onboarded employee.”
—Samantha Petersen,HR Consultant at ThisWorks
Registered Polish Entity
ThisWorks operates in Poland through a fully incorporated Sp. z o.o., registered with the National Court Register (KRS). KRS number: 0000963567
Work Permit Sponsor
ThisWorks supports eligible employees through Polish work permit and residence permit procedures, making it easier to relocate talent or hire non-EU nationals.
Fast onboarding
Once all required information, documentation and the occupational medical check are complete, we can typically onboard employees within a few days — no waiting for entity setup, ZUS registration or lengthy admin.
Pan-European capability
Beyond Poland, ThisWorks supports compliant hiring across Germany, the UK, the Netherlands, Spain and South Africa — a single partner for multi-country workforce growth.
Transparent pricing
One clear monthly fee per employee, with no hidden costs. You’ll know exactly what you’re paying for before you commit to hiring in Poland.
Civil-Law Contract Specialists
Our team has supported multiple companies transitioning Polish civil-law contractors to compliant EOR employment as scrutiny under Article 22 of the Kodeks pracy increases. We know the process inside out.
Poland EOR FAQs
What is an Employer of Record in Poland?
An Employer of Record is a third-party organisation that legally employs staff in Poland on your behalf. The EOR handles contracts, payroll, taxes and compliance while you manage the employee’s day-to-day work.
Do I need to set up a Sp. z o.o. to hire employees in Poland?
No, with an EOR you can hire employees in Poland without setting up a local company.
What are ZUS contributions and how does an EOR manage them?
Does my employment contract need to be in Polish?
Yes. Under Polish labour law, employment contracts should be in Polish or provided in a bilingual format. An EOR ensures that all documentation meets local legal requirements and is fully compliant.
What is the PPK and is it mandatory?
How do fixed-term contract rules work in Poland?
Can I transition my Polish civil-law contractors to EOR employment?
How long does it take to hire through an EOR in Poland?
What are the total employer costs in Poland?
How does dismissal law work in Poland?
Dismissal in Poland is regulated by the Polish Labour Code and requires a written notice with a valid justification for permanent contracts. Notice periods typically range from 2 weeks to 3 months, depending on tenure. Employees are protected against unfair dismissal and can challenge decisions in labour court.
Ready to hire with a Polish EOR?
Hiring in Poland doesn’t need to be compex. With ThisWorks Employer of Record Services you can access top talent or expand into a new market quickly while staying fully compliant with Polish labour law.
Whether you are expanding your engineering team or hiring your first employee in Poland, we handle the legal and administrative complexity so you can focus on what matters the most – growing your business.
“We often see companies move fast to hire in Poland because the talent is strong, but then slow down when they realise that employment rules are more structured than expected. Once that framework is in place, scaling teams is actually very straightforward, especially when you have the right support from the start”
