The Complete Guide to EOR in Poland

Employer of Record in Poland

The Employer of Record (EOR) model is not a specific legal term in the Polish Labour Code. Instead, it is a commercial service that allows foreign companies to hire staff within the existing Polish legal framework. The EOR provider acts as the formal employer in Poland, taking on all registration and tax duties, while the individual performs work for your company.

This approach is used by international firms to test the Polish market or hire specialists before committing to a local branch office. It provides a legal path to employment without the administrative weight of a foreign entity.

Legal status and regulatory framework

Since EOR is not a standalone regulation, the service is facilitated through two established legal routes. The choice between these depends on your operational needs and the level of control required over the worker.

Operational models for Polish hiring

The relationship is governed by a commercial agreement between the EOR and your company, alongside an employment contract between the EOR and the worker.

Service outsourcing setup

In this model, the EOR provider manages the formal employment aspects, including the place of work and working hours. Your company provides the direction for specific tasks and evaluates the results. This is the most common route for long-term hires and permanent staff. It requires a clear division of authority to ensure the EOR remains the formal employer in the eyes of the National Labour Inspectorate.

Temporary agency model

This follows the “user-employer” framework defined in the Temporary Work Act. It is a strictly regulated tripartite arrangement where you have more direct control over the daily activities of the worker. This is often used for short-term projects or to cover staff absences.

Risk management and compliance

Using an EOR requires a precise contract between the two employers to avoid legal reclassification. If the actual employer exercises too much direct control—such as personally granting leave or dictating specific internal disciplinary actions—there is a risk that the Polish authorities could deem your company the real employer.

The agreement between the EOR and your company must define:

• Who decides on contract termination
• How vacation leave is arranged and approved
• The calculation of salary and social security reimbursements
• Responsibility for the medical and safety requirements mandated by Polish law

A well-structured EOR agreement protects your company from the risk of being considered a formal employer, which would trigger immediate liability for local taxes and social security.

Employment costs and tax obligations

Hiring in Poland requires a clear understanding of the statutory contributions for both the employer and the employee. The figures below are based on the 2026 tax and social security regulations.

Employer payroll costs in 2026

The total cost of employment includes the gross salary plus several mandatory contributions paid by the company.

The accident insurance rate of 1.67% is standard for most administrative and office based roles. Higher rates apply in specific high risk sectors or for companies with more than nine employees. Using an EOR ensures these calculations and payments are handled correctly to maintain compliance with Polish tax authorities.

Employee salary deductions

The employee portion of social security and health insurance is deducted directly from the gross salary by the payroll provider.

Personal income tax brackets

The Polish tax system for 2026 follows a progressive scale. Tax is applied to the gross income after social security contributions are subtracted.

The tax-free allowance is 30,000 PLN per year. This results in a tax reduction of 3,600 PLN for employees on the standard tax scale. Employees under 26 years of age are eligible for the Zero PIT relief. This exemption applies to gross income up to 85,528 PLN per year.

Annual contribution limits

For 2026, the 30-fold limit is 282,600 PLN. This is the maximum annual base for pension and disability contributions. Once an employee reaches this threshold, the employer and employee stop paying these specific contributions for the rest of the calendar year.

Employee Capital Plans

The PPK is a long-term savings scheme. Employees are enrolled by default but have the right to opt out at any time.

• Employer contribution: 1.5% minimum
• Employee contribution: 2.0% minimum

These percentages are calculated based on the gross salary. Managing these enrollments and deductions is a standard part of the EOR payroll service.

Salary calculator

We created a handy gross to net, net to gross and gross to total employer cost calculator. Check it out here.

Statutory employee benefits and leave

Polish labour law provides clear entitlements for time off and family related support. These rules apply to every employee hired under a standard employment contract (Umowa o Pracę).

Annual leave entitlements

The number of paid holiday days depends on the total years of an employee’s education and work history. Under 2026 regulations, previous work abroad and time spent running a sole proprietorship count toward this total.

University graduates receive a credit of 8 years toward their seniority. An employee with a degree and 2 years of work experience reaches the 26-day threshold immediately. Unused leave carries over to the next year and must be taken by 30 September.

Sick leave and remuneration

Employers and the Social Insurance Institution (ZUS) share the responsibility for sick pay.

• First 33 days: The employer pays 80% of the employee’s average salary. For employees aged 50 and over, the employer pays for the first 14 days only.
• Day 34 onwards: ZUS takes over payment at 80% of the salary.
• Full pay (100%): This applies if the illness occurs during pregnancy, is caused by an accident at work, or involves organ donation.

Employees must provide an electronic medical certificate (e-ZLA), which is sent directly to the employer’s ZUS portal.
Read more about Sick Leave Regulations in Poland here.

Parental and family leave

Poland offers various types of leave for parents. These are funded by the social security system rather than the employer.

Maternity leave duration depends on the number of children born at once. Paternity leave can be taken in two separate one-week blocks before the child reaches 12 months. Parental leave is shared between parents, with 9 weeks reserved exclusively for each parent.

Public holidays and special leave

Poland has 13 statutory public holidays. If a holiday falls on a Saturday, the employer must provide an additional paid day off during the same settlement period. No extra day is required if the holiday falls on a Sunday.

Other mandatory time off includes:

• Occasional leave: 2 days for the employee’s wedding or the birth of a child. 2 days for the funeral of a spouse, child, or parent.
• Force majeure: 2 days or 16 hours per year for urgent family matters, paid at 50% of the salary.
• Carer’s leave: 5 days of unpaid leave to care for a family member with serious medical needs.

Polish employment contract types

International companies hiring in Poland must choose a contract model that balances legal compliance with the expectations of the local talent pool. There are four primary ways to engage workers under the current 2026 regulations.

Labour Contract (Umowa o Pracę)

This is the standard employment relationship and the foundation of most EOR services. It offers the highest level of protection for the worker and is governed strictly by the Labour Code.

• Benefits: Guaranteed paid annual leave, sick pay, and protection against unfair dismissal.
• 2026 Update: Previous periods of work under B2B or Mandate contracts now count toward an employee’s total seniority. This means new hires may qualify for 26 days of holiday or longer notice periods immediately if they have a documented work history.
• Usage: Ideal for permanent roles where the employee works under your direct supervision and follows a fixed schedule.

B2B Contract

The B2B model involves a commercial agreement between your company and a self-employed individual. It is the preferred choice for senior IT specialists and high-earning professionals due to its tax efficiency.

• Structure: The individual manages their own social security and taxes as a sole trader.
• Risks: The National Labour Inspectorate has increased authority in 2026 to reclassify these contracts as standard employment if the worker acts like a subordinate employee.
• Usage: Best for independent contractors who provide specialised services and maintain autonomy over how and where they work.

Mandate Contract (Umowa Zlecenie)

This is a civil law contract focused on the performance of a specific task or service rather than a permanent employment relationship.

• Rates: In 2026, the minimum hourly rate is 31.40 PLN gross.
• Taxation: It is highly cost-effective for hiring students under 26 years of age, as they are exempt from social security and income tax.
• Usage: Suitable for short-term projects, seasonal work, or roles with irregular hours.

Temporary Agency Contract (Umowa o Pracę Tymczasową)

This is a tripartite arrangement involving the employee, the EOR provider acting as the agency, and your company as the user employer.

• Duration: An employee can work for a single user employer for a maximum of 18 months within a 36-month period.
• Entitlements: Workers are entitled to 2 days of paid leave for every month they remain at your disposal. They must receive the same treatment and pay as your regular staff in comparable roles.
• Notice Periods: Typically shorter than standard contracts, usually 3 days if the contract is for less than two weeks, or 1 week if it is longer.
• Usage: Effective for managing workforce fluctuations, covering parental leave, or testing a role before committing to a permanent hire.

Summary of contract characteristics

Termination rules and notice periods

Ending an employment relationship in Poland requires strict adherence to the Labour Code to avoid litigation. The notice period is determined by the type of contract and the employee’s total seniority.

Statutory notice periods for Labour Contracts (UoP)

For both fixed-term and indefinite-term contracts, the notice period is based on the length of service with the employer. Under the 2026 seniority reform, time spent on previous B2B or Mandate contracts now counts toward this total.

Termination of a Labour Contract (except for probation) requires a formal written justification. The reason must be real, specific, and understandable to the employee. If the employer has more than 20 staff and terminates the contract for reasons not attributable to the employee, statutory severance pay is mandatory.

Notice periods for Temporary Agency Contracts

Temporary work offers more flexibility for the user employer. Notice periods are shorter and do not depend on long-term seniority.

Civil law and B2B termination

B2B and Mandate contracts are governed by the Civil Code rather than the Labour Code. This allows for greater freedom in setting termination terms.

• B2B Contracts: Notice periods are strictly as defined in the individual agreement. A 30-day notice period is the standard market practice.
• Mandate Contracts: If the contract is silent, it can technically be terminated with immediate effect. However, providing a notice period (e.g., 2 weeks) is recommended to maintain professional standards and avoid damages claims.

Notice period calculation rules

The end date of a notice period follows specific calendar rules in Poland.

• Week-based notice: Always ends on a Saturday. If you give a 2-week notice on a Tuesday, the period only starts the following Sunday and ends two Saturdays later.
• Month-based notice: Always ends on the last day of a calendar month. If a 1-month notice is delivered on 15 March, the contract terminates on 30 April.

Job search leave

Employees on a 2-week or 1-month notice period are entitled to 2 days of paid leave to attend interviews. This increases to 3 days for those on a 3-month notice. This entitlement only applies if the employer initiates the termination.

Mutual agreement

The most efficient way to end any contract is through a mutual agreement (Porozumienie Stron). This allows both parties to bypass statutory notice periods and set a specific final day of work. It significantly reduces the risk of the employee filing a claim in the Labour Court.

Mandatory health and safety requirements

Polish law mandates that every individual must be fit for their role and trained in safety procedures before they begin work. The level of responsibility varies depending on the contract type and the work environment.

Labour Contract (UoP) requirements

For standard employment, the employer carries the full legal and financial burden for health and safety (BHP).

• Medical Examinations: Every new hire must undergo an initial medical checkup with an occupational physician. The employer provides a referral and pays the full cost. This must be repeated periodically.
• Safety Training: Initial BHP training is mandatory before the first day of work. It consists of a general induction and specific instructions for the workstation.
• Ongoing Compliance: Employers must provide necessary personal protective equipment (PPE) and maintain a safe workspace. In 2026, the National Labour Inspectorate (PIP) can impose fines of up to 60,000 PLN for missing documentation or expired certificates.

Mandate Contract (Umowa Zlecenie) requirements

The rules for mandate contracts are less rigid but still require attention if work is performed on your premises.

• Workplace Safety: You must ensure safe and hygienic working conditions for contractors.
• Mandatory Checks: Medical exams and BHP training are only strictly required if the work involves hazardous conditions, such as construction or chemicals. However, most companies provide basic safety instructions to manage liability and satisfy PIP inspectors.

B2B Contract requirements

B2B contractors are independent business entities and are responsible for their own safety compliance.

• Self-Responsibility: The contractor pays for their own medical certificates and safety training.
• Site Induction: If the contractor works from your office or facility, you must provide a safety induction regarding the specific risks of that location.
• Risk Management: Relying on a B2B contractor to work on-site without any safety checks is a red flag for PIP. This can be used as evidence to reclassify the relationship as a standard employment contract.

Temporary Agency Contract requirements

In a temporary work arrangement, the responsibilities are split between the EOR provider (the agency) and your company (the user employer).

The user employer is legally responsible for the actual safety of the worker while they are on-site. Any agreement between the agency and the user employer must clearly state who is providing the equipment and training to ensure full compliance.

Fines and non-compliance in 2026

The Polish government has increased the powers of the National Labour Inspectorate. Inspectors can now perform remote audits and use data algorithms to flag companies with missing safety records. Allowing any worker to start without the required medical certificate or training is a direct violation that leads to immediate penalties. For repeated offences, fines can reach 90,000 PLN.

Recruitment and payroll services

Managing a workforce in Poland requires a combination of effective talent acquisition and strict adherence to monthly financial reporting. Our EOR service combines these functions to provide a single point of contact for your Polish operations.

Recruitment and talent acquisition

Finding the right staff in Poland requires an understanding of the local market and the new 2026 transparency regulations. Candidates expect clear information from the first point of contact.

• Salary transparency: Under the 2026 Pay Transparency Directive, every job advertisement must include a specific salary range. Employers can no longer ask candidates about their previous earnings.
• Gender neutrality: All job titles and descriptions must use gender-neutral language to comply with updated anti-discrimination laws.
• Local benchmarks: We provide data on current salary expectations for specific roles in cities like Warsaw, Kraków, and Wrocław to ensure your offers are competitive.
• Vetting and onboarding: We handle the screening of candidates and manage the collection of professional documents. This is necessary to calculate the correct seniority level under the new 2026 rules.

Payroll administration and compliance

Payroll in Poland is processed monthly. The EOR provider takes responsibility for the accuracy of these calculations and the timely transfer of funds to the state authorities.

The minimum gross wage for 2026 is 4,806 PLN. Our team ensures that all elements of the salary, including overtime and night shift allowances, are calculated according to the latest legal rates.

Accounting and corporate reporting

When using an EOR, your company does not need to manage local corporate accounting or VAT filings. All employment related costs are consolidated into a single monthly invoice.

• Cost transparency: The invoice breaks down gross salaries, employer social security contributions, and the EOR service fee.
• Document management: We maintain all required HR files and payroll records in an electronic format as required by the 2026 digitalisation standards.
• Audit support: We represent your company during any inspections from the National Labour Inspectorate or the Social Insurance Institution (ZUS).

Combining recruitment, payroll, and accounting through an EOR removes the need for multiple local vendors. This structure provides a clear view of your total employment costs and ensures all local tax obligations are met on time.