When hiring in Poland you will come across three main contract types: the employment contract (umowa o pracę, UoP), the mandate contract (umowa zlecenie, UZ) and temporary agency work.
Employer of Record is not a contract type in Polish law. It is a service that works within the existing Labour Code and Civil Code. There is no “global standard” contract that works here, so choosing the right local contract is what keeps you compliant.
Key facts
- UoPThe default for long-term hires, with full employee rights and the lowest compliance risk
- PLN 31.40 an hourMinimum gross rate on a mandate contract in 2026
- 18 in 36 monthsMaximum assignment of a temporary worker with one client
- 8 July 2026PIP can now reclassify civil-law and B2B contracts as employment
- Students under 26No ZUS contributions on a mandate contract
- KRAZ 29218EasyEOR is a registered temporary work agency
The three contracts side by side
| Employment (UoP) | Mandate (UZ) | Temporary agency work | |
|---|---|---|---|
| Legal basis | Labour Code | Civil Code | Labour Code and the Temporary Employment Act |
| Paid holiday | 20 or 26 days | None by law | 2 days per month worked |
| Sick pay | Yes | Only with voluntary sickness insurance | Yes |
| Notice and dismissal protection | Yes | No, either side can end it at any time | Shorter notice, limited protection |
| Minimum pay | PLN 4,806 a month (2026) | PLN 31.40 an hour (2026) | PLN 4,806 a month (2026) |
| Maximum duration | Open-ended | No limit | 18 months in any 36 with one client |
| Work permits | Strongest basis | Possible, fewer options | Possible, fewer residence options |
| Reclassification risk | None | High if it works like a job | Low if the time limits are respected |
| Best for | Long-term hires | Short tasks, students | Seasonal work, cover, short projects |
Employment contract (UoP)
The UoP is the standard form of employment in Poland. It is governed by the Labour Code and gives the employee the highest level of protection and your business the most stability.
- Integration. The employee works fully within your team while sitting on our local payroll.
- Benefits. Statutory paid holiday of 20 or 26 days, sick pay, maternity and parental leave.
- Security. Clear rules on notice periods and protection against unfair dismissal.
- Permits. For hires who need a work or residence permit, the UoP is the most reliable basis. Some routes, such as the EU Blue Card, require an employment contract.
Mandate contract (UZ)
The UZ is a civil-law agreement for performing specific services. It is governed by the Civil Code, not the Labour Code.
- Flexibility. No fixed working hours and less direct supervision.
- Minimum rate. At least PLN 31.40 gross per hour in 2026, with hours recorded.
- Cost. Students under 26 are exempt from ZUS contributions, which makes the UZ very cost-effective for them. For everyone else, social security and health contributions apply much as on a UoP.
- Fewer rights. No statutory holiday, no notice period and no dismissal protection. Sick pay only applies with voluntary sickness insurance.
- Risk. A UZ used for what is in practice a 9-to-5 job under supervision can be reclassified as employment.
Since 2026, time worked on a mandate contract also counts towards an employee’s length of service, which affects later holiday entitlement and other rights.
Temporary agency work
Temporary work is a three-way relationship between the agency (EasyEOR), the worker and you as the user employer. The agency employs the worker, and you direct their work day to day.
- Time limit. One worker can be assigned to the same client for a maximum of 18 months within any 36-month period.
- Purpose. Seasonal work, peaks in demand, temporary cover and short projects.
- Equal treatment. Temporary workers must not be treated less favourably than your own staff doing similar work.
- Restrictions. Temporary workers cannot be used for particularly dangerous work, to replace striking employees, or in a role you made redundant in the previous three months.
- Permits. Foreign temporary workers can be employed, but residence options are more limited than with a direct employment contract.
Only agencies listed in the national register (KRAZ) may provide temporary workers. EasyEOR is registered under number 29218.
How the EOR model works legally
EOR is an accepted market practice rather than a separate chapter of the Labour Code. When we use a UoP, we apply a two-party legal framework to a three-party business arrangement.
EasyEOR is the legal employer and you manage the work day to day. Polish law is built around the temporary agency model for this kind of arrangement, but its 18-month limit rules it out for long-term expansion. The UoP gives the worker full employment rights, with all taxes and social security paid in full. The Labour Inspectorate (PIP) has little reason to challenge a structure that gives employees more protection, not less.
The 2026 regulatory changes
Since 8 July 2026, PIP inspectors can decide that a civil-law or B2B contract is in fact employment, without waiting for a court ruling. PIP also shares data with ZUS and the tax authorities to identify hidden employment.
Inspectors focus on contractors who carry no real business risk or who work under employer-style supervision without an employment contract. Hiring on a UoP through an EOR is the strongest protection against these audits, because the worker is already classified as an employee.
Read more in our guide to B2B contract reclassification and the 2026 PIP law.
Which contract to use
Long-term hire
Employment contract (UoP) through EOR. Full rights, no reclassification risk and the strongest basis for work permits.Seasonal work or cover
Temporary agency work, for up to 18 months with the same client.Students or occasional tasks
Mandate contract (UZ), provided the work is genuinely flexible and not a disguised job.Existing B2B contractors
Consider moving them to employment. See how to convert B2B contractors to EOR.Frequently asked questions
Is using an Employer of Record legal in Poland?
Yes. The EOR employs the worker on a standard Polish contract and takes on the employer’s legal obligations. For temporary agency work, the provider must also be registered as a temporary work agency.
Can we move someone from a mandate contract to a UoP?
Yes. Ending the UZ and starting a UoP is a common step when a role becomes permanent, and it removes the reclassification risk.
What happens when a temporary assignment reaches 18 months?
The worker cannot continue with the same client through an agency. To keep them, you would need to hire them on a UoP, either directly or through an EOR.
Not sure which contract fits your hire?
EasyEOR handles recruitment, compliant contracts, monthly payroll and accounting, and takes on the employer liability. Find out more about our compliance and risk management service.
Based on the Polish Labour Code, the Civil Code, the Act of 9 July 2003 on the employment of temporary workers and the 2026 amendments to the National Labour Inspectorate Act. This guide is general information and not legal advice.
