An Employer of Record (EOR) lets you hire in Poland without setting up a Polish company. The EOR becomes the legal employer, handles contracts, payroll, taxes and compliance, and the employee works for you day to day.
This guide covers the legal basis for EOR in Poland, employment costs in 2026, statutory leave, contract types, termination, health and safety, and what an EOR handles for you. Each section links to a more detailed guide where one exists.
Key facts for 2026
- 20.48%Typical employer social security cost on top of gross salary
- PLN 4,806Minimum gross monthly wage
- 12% and 32%Income tax rates, with the higher rate above PLN 120,000
- 20 or 26 daysAnnual leave, depending on length of service
- No entity neededThe EOR is the legal employer in Poland
- 18 in 36 monthsMaximum assignment for temporary agency workers with one client
How EOR works in Poland
Employer of Record is not a legal term in the Polish Labour Code. It is a commercial service that lets foreign companies hire staff within the existing Polish legal framework. The EOR is the formal employer and takes on registration, payroll and tax duties, while the employee works for your company.
International companies use EOR to test the Polish market, hire specialists quickly or build a team before deciding whether to open a local entity. For a comparison with setting up your own company, see the differences between PEO and EOR in Poland.
Two legal routes
| Service outsourcing | Temporary agency work | |
|---|---|---|
| Contract | Permanent or fixed-term employment contract | Temporary employment contract |
| Legal basis | Labour Code and Civil Code | Labour Code and the Temporary Employment Act |
| Relationship | Service agreement between you and the EOR | Three-way: agency, worker and you as user employer |
| Your role | You set tasks and review results | You direct the work day to day |
| Maximum term | No statutory limit | 18 months in any 36-month period |
| Typical use | Long-term and permanent hires | Short projects, peaks in demand, cover for absences |
For temporary agency work, the provider must be a registered temporary work agency. EasyEOR is listed in the national register (KRAZ) under number 29218. For more on each contract, see UoP, UZ and temporary contracts from an EOR perspective.
Managing the risk
The agreement between you and the EOR must keep the EOR clearly in the employer’s role. If your company takes over employer decisions, such as approving leave or disciplining staff directly, the authorities could treat you as the real employer, with liability for Polish taxes and social security.
The service agreement should define:
- who decides on termination,
- how holiday is requested and approved,
- how salary and social security costs are calculated and reimbursed, and
- who is responsible for medical checks and health and safety.
See also our compliance and risk management service.
Employment costs and tax
The figures below apply in 2026. To estimate costs for a specific salary, use our salary calculator for gross to net, net to gross and total employer cost.
Employer contributions
| Contribution | % of gross salary |
|---|---|
| Pension insurance | 9.76% |
| Disability insurance | 6.50% |
| Accident insurance | 1.67% |
| Labour Fund (FP) | 2.45% |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.10% |
| Total employer cost | 20.48% |
The 1.67% accident insurance rate applies to employers with up to 9 insured people. Larger employers have a rate based on their sector and risk category.
Employee deductions
| Contribution | Rate |
|---|---|
| Pension insurance | 9.76% of gross |
| Disability insurance | 1.50% of gross |
| Sickness insurance | 2.45% of gross |
| Total social security | 13.71% of gross |
| Health insurance | 9% of gross after social security, about 7.77% of gross |
Income tax
| Annual taxable income | Rate |
|---|---|
| Up to PLN 120,000 | 12%, less a tax reduction of PLN 3,600 |
| Above PLN 120,000 | 32% on the excess |
Tax is calculated on gross pay after social security contributions and standard employee costs. The PLN 3,600 reduction reflects the PLN 30,000 tax-free allowance.
- Under 26. Employees under 26 do not pay income tax on employment income up to PLN 85,528 a year.
- Moving to Poland. People relocating their tax residence may qualify for the same exemption for four years. See our guide to the Return Relief.
- Creative roles. Developers and other creative employees can use 50% tax-deductible costs. See our guide to IP rights in Polish labour law.
Annual contribution limit
Pension and disability contributions stop once an employee’s earnings in the year reach 30 times the forecast average wage. In 2026 the limit is PLN 282,600. Sickness, accident and health contributions continue.
Employee Capital Plans (PPK)
PPK is a workplace savings scheme. Employees are enrolled automatically but can opt out at any time. The minimum contributions are 1.5% of gross salary from the employer and 2% from the employee. We manage enrolment and deductions as part of payroll.
Statutory leave and benefits
These entitlements apply to employees on an employment contract (umowa o pracę).
Annual leave
| Total length of service | Annual leave |
|---|---|
| Less than 10 years | 20 days |
| 10 years or more | 26 days |
Length of service includes education, previous employers and, since 2026, periods of B2B and civil-law contract work. A university degree counts as 8 years, so a graduate with 2 years of work usually qualifies for 26 days. Unused leave must be taken by 30 September of the following year. Read more in our guide to holiday entitlement in Poland.
Sick leave
- First 33 days in the year. The employer pays sick pay, usually 80% of average pay. For employees aged 50 and over, the employer pays for 14 days.
- From day 34. ZUS pays sickness benefit directly.
- 100%. For illness during pregnancy, accidents at work or on the way to work, and organ donation.
Sick notes are issued electronically (e-ZLA) and reach the employer through ZUS. New rules on working during sick leave apply from April 2026. Read more in our guide to sick leave regulations in Poland.
Parental leave
| Leave | Length | Pay |
|---|---|---|
| Maternity leave | 20 weeks for one child, up to 37 weeks for multiple births | 100%, or 81.5% if combined with parental leave upfront |
| Paternity leave | 2 weeks, before the child turns 1 | 100% |
| Parental leave | 41 weeks for one child, 43 weeks for multiple births | 70%, or 81.5% if applied for upfront |
These benefits are paid by ZUS, not the employer. Each parent has 9 weeks of parental leave that cannot be transferred to the other.
Public holidays and other leave
Poland has 14 public holidays, including Christmas Eve since 2025. If a holiday falls on a Saturday, employees get another day off in the same settlement period. There is no extra day for a Sunday holiday.
- Occasional leave. 2 paid days for the employee’s wedding, the birth of their child, or the death of a spouse, child or parent.
- Force majeure leave. 2 days or 16 hours a year for urgent family matters, paid at 50%.
- Carer’s leave. 5 unpaid days a year to care for a family member.
- Leave on demand. 4 days a year out of the annual leave pool, requested on the day.
Employment contract types
There are four main ways to engage people in Poland. For a detailed comparison, see UoP, UZ and temporary contracts from an EOR perspective.
Employment contract (UoP)
The standard employment relationship under the Labour Code and the basis of most EOR hires. Full rights to paid leave, sick pay and dismissal protection. Since 2026, previous B2B and mandate work counts towards length of service.B2B contract
A commercial agreement with a self-employed contractor, popular with senior IT specialists for tax reasons. Since July 2026, PIP can reclassify B2B that works like employment. See B2B reclassification and the 2026 PIP law.Mandate contract (UZ)
A civil-law contract for specific services. Minimum rate PLN 31.40 an hour in 2026. Very cost-effective for students under 26, who pay no social security.Temporary agency contract
A three-way arrangement with the agency as employer and you as user employer. Up to 18 months in 36 with one client, 2 days’ leave per month and equal treatment with your own staff.| Employment | B2B | Mandate | Temporary agency | |
|---|---|---|---|---|
| Legal basis | Labour Code | Civil Code | Civil Code | Temporary Employment Act |
| Paid leave | 20 or 26 days | Not required | Not required | 2 days per month |
| Minimum pay | PLN 4,806 a month | Market rate | PLN 31.40 an hour | PLN 4,806 a month |
| Supervision | Yes | Not allowed | Limited | Yes, by the user employer |
| Maximum duration | Unlimited, fixed-term up to 33 months | Unlimited | Unlimited | 18 months in 36 |
Hiring from outside the EU? See our guides to hiring foreigners in Poland and employing foreign students. For remote roles, see remote work in Poland.
Termination and notice periods
Employment contracts
| Service with the employer | Notice period |
|---|---|
| Less than 6 months | 2 weeks |
| 6 months to 3 years | 1 month |
| 3 years or more | 3 months |
The same periods apply to fixed-term and permanent contracts. A dismissal, other than during probation, needs a written reason that is real and specific. Employers with 20 or more employees must pay statutory severance when dismissing for reasons not related to the employee. See our guide to severance pay in Poland.
Temporary agency contracts
| Contract length | Notice period |
|---|---|
| 2 weeks or less | 3 working days |
| More than 2 weeks | 1 week |
B2B and mandate contracts
These follow the Civil Code. B2B notice periods are whatever the contract says, commonly 30 days. A mandate contract with no notice clause can be ended at any time, but agreeing a notice period is good practice.
How notice is calculated
- Weeks. Notice given in weeks always ends on a Saturday.
- Months. Notice given in months always ends on the last day of a month. A 1-month notice delivered on 15 March ends on 30 April.
- Job-search leave. When the employer gives notice, the employee gets 2 paid days to look for work, or 3 days with a 3-month notice period.
- Mutual agreement. Both sides can agree any end date (porozumienie stron), which avoids notice periods and reduces the risk of claims.
Protect confidential information after an employee leaves with a properly drafted non-compete agreement.
Health and safety requirements
Everyone must be fit for their role and trained in safety before they start work. Responsibility depends on the type of contract.
| Contract | Medical check | Safety training | Notes |
|---|---|---|---|
| Employment | Required before starting, paid by the employer, repeated periodically | Required before the first day, general and workstation-specific | Employer provides protective equipment and a safe workplace |
| Mandate | Only for hazardous work | Only for hazardous work, basic instructions recommended | Safe conditions required when working on your premises |
| B2B | Contractor’s own responsibility | Site induction if working at your premises | Treating a B2B contractor like staff on site supports reclassification |
| Temporary agency | Agency | General training by the agency, workstation training by you | You provide equipment and are responsible for safety on site |
Recruitment, payroll and reporting
Recruitment
- Pay transparency. Since December 2025, candidates must be told the salary or salary range before the contract is signed, and you may not ask about previous pay. See pay transparency rules in Poland.
- Neutral language. Job titles and adverts must be gender-neutral.
- Salary benchmarks. We provide current pay data for Warsaw, Kraków, Wrocław and other cities.
- Documents. We collect work certificates and ZUS records to calculate length of service correctly.
Payroll
| Task | Deadline |
|---|---|
| Gross to net calculation and salary payment | Monthly |
| ZUS contributions | By the 15th of the following month |
| Income tax (PIT) advances | By the 20th of the following month |
| PPK contributions | By the 15th of the following month |
| Annual tax statements (PIT-11) | To the tax office by the end of January, to employees by the end of February |
We calculate every element of pay, including overtime and night work allowances, at current legal rates. See our payroll services.
Invoicing and reporting
- One invoice. Salaries, employer contributions and the EOR fee in a single monthly invoice. See our EOR fees.
- Digital records. Employee files and payroll records kept electronically.
- Inspections. We represent the employer during PIP and ZUS inspections.
Frequently asked questions
Is using an Employer of Record legal in Poland?
Yes. EOR is an accepted market practice. The EOR employs staff on standard Polish contracts, and temporary agency work requires registration as a temporary work agency.
How much does it cost to employ someone in Poland?
Gross salary plus about 20.48% employer contributions, plus the EOR fee. Use our salary calculator for a specific figure.
Can we move B2B contractors to an EOR?
Yes. It removes the reclassification risk and gives the worker full employee rights. See how we convert B2B contractors to EOR.
How do we choose an EOR provider?
Look for a local team, a temporary work agency licence and transparent pricing. See our comparison of EOR providers and what to look for in an EOR provider.
Ready to hire in Poland?
EasyEOR employs your team on compliant Polish contracts and handles payroll, taxes, leave and reporting from our office in Kraków. Find out more about our Employer of Record service.
Figures reflect Polish rules and rates for 2026. This guide is general information and not legal or tax advice.
