UoP, UZ, and Temp Contracts from an EOR perspective

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 within existing local laws. In Poland, this means adapting the Labour Code or Civil Code to provide a compliant solution for international firms. You cannot apply a “global standard” contract here. Success depends on using the right local vehicle.

Employment Contract (UoP)

The UoP is the gold standard for Polish employment. It is a traditional relationship governed by the Labour Code. It offers the highest protection for staff and the most stability for your business.

• Integration. The employee is fully part of your team but sits on our local payroll.
• Benefits. Includes statutory rights to paid holiday (20 or 26 days), sick pay, and maternity leave.
• Security. Clear rules on notice periods and protection against unfair dismissal.
• Permits. If your hire requires a work or residence permit, the UoP is usually the only viable option.

From an EOR perspective, we recommend the UoP for long-term white-collar roles. It eliminates the “grey zone” of misclassification. You are explicitly acknowledging the individual as a full-time employee rather than a contractor.

Mandate Contract (UZ)

The UZ is a civil law agreement focused on specific tasks rather than an ongoing employment relationship. It is governed by the Civil Code.

• Flexibility. There is less emphasis on fixed hours or direct supervision.
• Cost Efficiency. For students under 26, this is highly cost-effective as it is exempt from most social security taxes.
• Risks. Using a UZ for a role that functions like a standard 9-to-5 job carries high reclassification risk.

Temporary Employment Contract

This is a “triangular” relationship involving the EOR, the employee, and you (the user employer).

• Time Limits. These are strictly capped at 18 months within a 36-month period.
• Purpose. Ideal for seasonal work, project-based roles, or temporary cover.
• Permits. Generally, these cannot be used as a basis for long-term residency or work permits.

The Technical Reality of the EOR Model

The EOR model is a market-accepted practice rather than a dedicated chapter in the Polish Labour Code. When we use a UoP, we are applying a two-party legal framework to a three-party business reality.

In this setup, EasyEOR is the legal employer, but you provide the day-to-day management. While the law technically prefers the Temporary Agency model for “delegated” work, that model’s 18-month limit makes it useless for long-term expansion. By choosing the UoP, we provide the worker with maximum legal protection. The Polish Labour Inspectorate (PIP) rarely challenges a structure that grants employees more rights and ensures all social security taxes are paid in full.

The 2026 Regulatory Environment

The Polish market has changed significantly. New regulations in 2026 have granted PIP increased authority to review civil law and B2B contracts. They now use automated data sharing with the Social Insurance Institution (ZUS) to flag “hidden employment” in real-time.

Authorities are specifically looking for contractors who lack “economic risk” or work under “employer-like supervision” without an employment contract. The UoP via EOR is the most robust defense against these audits. It proactively classifies the worker as an employee, satisfying the primary goal of the inspectors.

Local expertise is your only safeguard. At EasyEOR, we manage the entire lifecycle. This includes recruitment, compliant drafting, monthly payroll, and accounting. We ensure your Polish team is hired under a legal framework that actually exists, while we take on the employer liability.