Polish Return Relief for Employees and Business Owners The Return Relief (Ulga na powrót) is a tax exemption for individuals relocating their tax residency to Poland. It offers a PIT exemption for four consecutive years. For companies hiring via an Employer of Record (EOR), this serves as a recruitment tool to attract Polish expats and…
Table of Contents Employer of Record in Poland Legal status and regulatory framework Operational models for Polish hiring Risk management and compliance Employment costs and tax obligations Employer payroll costs in 2026 Employee salary deductions Personal income tax brackets Annual contribution limits Employee Capital Plans Salary calculator Statutory employee benefits and leave Annual leave entitlements…
Remote work in Poland is no longer an informal arrangement. As of 2023, the Polish Labour Code explicitly regulates how remote work must be implemented, documented, and compensated. For international companies, this means you cannot simply allow a Polish employee to work from home without meeting specific statutory obligations. Failure to formalise these arrangements can…
Sick Leave Regulations in Poland Managing sick leave in Poland requires a precise interaction between the employer and the Social Insurance Institution (ZUS). Unlike jurisdictions with discretionary sick pay, Poland uses a statutory split-payment system that mandates specific financial and reporting duties. By using an Employer of Record (EOR), these calculations, filings, and medical verifications…
An Employer of Record (EOR) and Professional Employer Organisation (PEO) provide payroll, compliance, and HR services for companies hiring staff in Poland. However, EOR and PEO have distinct differences that companies should understand when choosing the best solution for hiring in Poland. Key comparison areas include legal employer status, compliance obligations, service range, and costs. Assessing specific needs around these factors is critical to decide whether an EOR or PEO in Poland is the right fit.
When hiring in Poland, especially for R&D, software, or creative roles, intellectual property (IP) protection is not just about having a contract. The Polish legal system distinguishes between the right to earn from a creation and the permanent personal link an author has with their work. Failing to manage these distinctions can lead to situations…
Protecting your business from unfair competition is a standard requirement for key hires. However, in Poland, non-compete agreements (zakaz konkurencji) are strictly regulated by the Labour Code. Unlike some jurisdictions where a simple clause in an offer letter suffices, Polish law requires a formal, paid commitment. If your agreement fails to meet specific statutory criteria,…
What the new digital-first regulations mean for your business. Since June 2025, the rules for employing non-Polish nationals have changed significantly. The process is now entirely digital, and the burden of reporting has shifted more heavily onto the employer. If you are planning to hire from outside the EU, you need to be aware of…
When hiring in Poland, you will encounter three main contract types. These are the Employment Contract (Umowa o Pracę or UoP), the Mandate Contract (Umowa Zlecenie or UZ), and the Temporary Employment Contract. A common misconception is that “Employer of Record” is a specific legal contract. It is not. EOR is a service that operates…
In Poland, severance pay (odprawa) is not a universal requirement for every termination. It is strictly tied to the reason for the dismissal and, crucially, the size of your workforce. For international companies, underestimating these costs during a restructuring or market exit can lead to significant unbudgeted liabilities. Here is what you need to know…