Employer of Record in Poland

How do Employer of Record services work in Poland?

International companies seeking to enter the Polish market will be faced with an important business decision: Are we willing to establish a local legal entity to hire in Poland? If the answer is no, but hiring in Poland is still viable, companies look for alternatives. One solution is an Employer of Record (EOR).

An EOR provider has an established local entity in Poland and can therefore act as a legal employer on behalf of international businesses. As the employer, they manage employment compliance and the ongoing HR administration, such as payroll processing, tax withholding and benefit management. However, the daily tasks and performance of the employee will remain with the client.

A snapshot of the Polish labor market

The hiring market
Greatest hiring activity:	Gdańsk (+3.9%) Szczecin (1.4%) Wrocław (0.6%) (year-on-year employment growth as at May 2026)
Estimated hiring timelines:	Locals: 7 - 30 days Foreign nationals:
In-demand sectors:	Engineering, technology, construction, finance and sales
Sectors with job seeker shortages:	Logistics, construction, education, finance, trade services

The salary market
Total employer costs:	Approximately 119% - 121% of the employee’s gross salary (2026)
Fixed monthly minimum wage:	PLN 4,806 (January 1, 2026)
Total average gross salary:	PLN 9,259.54 (August 2026, enterprise sector)
Income tax rates:	Personal income tax (PIT) is applied progressively: 12% on annual income up to PLN 120,000, and 32% on the portion above this threshold, with an annual tax-free allowance of PLN 30,000.

The true cost of hiring in Poland

Employment costs in Poland are much more than a gross monthly salary. Costs must also reflect monthly social security contributions, variable compensation and future financial liabilities, such as mandatory severance payments.

Salaries in major hiring cities

The minimum or national average wage for Poland can be misleading when you’re making hiring decisions. In reality, salaries vary considerably across Poland’s major cities. The figures below provide a useful starting point for whether the salary you’re proposing to a candidate will be competitive.

City	Average monthly gross wage in PLN
Kraków	11,701
Warsaw	11,392
Gdańsk	10,978
Poznań	10,952
Wrocław	10,187
Szczecin	9,808
Lublin	8,924
Łódź	8,887

Source: Statistics Poland (GUS), July 2026

Employer contributions

The Social Insurance Institute (ZUS) administers social security contributions in Poland. This system protects workers from employment risks and provides future social benefits.

Contribution	Percentage
Pension insurance	9.76%
Disability insurance	6.50%
Accident insurance	0.67%–3.33% (varies by sector, average approx. 1.67%)
Labour fund	2.45%
Guaranteed Employee Benefits Fund (FGŚP)	0.10%
Employee capital plans (PPK)	Minimum employer share: 1.5%

Employee statutory benefits

Polish labor law provides certain mandatory benefits that employees must receive. These benefits can create direct financial costs or productivity costs that employers must consider. Statutory employee rights or benefits are codified in the Polish Labor Code and monitored by the Polish National Labor Inspectorate (PIP).

Statutory benefit	What employers need to know
Working hours	Article 129 of the Polish Labor Code: Applicable to standard full-time employment contracts. 8 hours in a 24-hour period. 40 hours in a five-day workweek.
Public holidays	14 statutory public holidays (2026-2028) Employees receive their normal remuneration on these days. Overtime is paid when the employee agrees to work on public holidays.
Overtime	Article 151 of the Polish Labor Code: Overtime allowances depend on whether it is a normal working day, rest day or public holiday. An employee can request time off instead of overtime pay, at a ratio of 1:1 (one hour off for every hour of overtime worked). If an employer requests time off instead of overtime pay, the ratio is 1:1.5. Employers must have a valid reason for requiring employees to work overtime in Poland. The annual limit for overtime work is 150 hours.
Annual leave	All full-time employees are entitled to take paid annual leave and may not elect to forfeit this right. The duration depends on the length of service: Employed for less than 10 years: 20 days per calendar year Employed for 10 years+: 26 days per calendar year
Sick leave (L4)	A doctor or authorized healthcare professional issues a digital sick note. An employer finances the first 33 days of incapacity to work per calendar year. Sick pay is 80% of regular salary, or 100% in certain circumstances. To qualify for paid sick leave, the employee must have worked continuously for 30 days in the calendar year. Employees are entitled to a sick leave allowance (paid by ZUS) from day 34 of an illness. The allowance is paid out for a maximum of 182 days.
Maternity leave	Mothers are entitled to maternity leave as follows: Single birth: 20 weeks Twins: 31 weeks Triplets: 33 weeks 4 or more children: 35-37 weeks ZUS pays 100% of regular salary if only maternity leave is taken. A mandatory minimum period of 14 weeks must be taken after the birth.
Severance pay	Governed by the Act of 13 March 2003. Where reasons for termination do not relate to the employee and the employer has at least 20 employees. The severance amount depends on length of service: Employed for less than 2 years: 1 month's remuneration. Employed between 2 and 8 years: 2 months' remuneration. Employed for more than 8 years: 3 months’ remuneration.

Employment cost calculator

How Rivermate helped a Polish employee return home

NTi Audio, headquartered in Liechtenstein, was faced with a retention challenge when their Polish employee wanted to return home but keep working for the company. NTI Audio had no entity in Poland to make this transfer possible.

COO Danilo Zanatta approached Rivermate with a concern about meeting the legal requirements for hiring his employee remotely in Poland. Without a legal entity, he had no way to ensure that a direct contract with the employee would hold up. Daan de Wildt, an Account Executive at Rivermate, got straight to work, walked Danilo Zanatta through the process, and answered his financial and compliance questions.

In the end, NTi retained its Polish employee, and the COO was satisfied that the reality of working with Rivermate matched what was initially promised: smooth onboarding and easy day-to-day operations.

“Rivermate makes it easy and worry-free to hire employees in other countries with their smooth onboarding process and peace-of-mind day-to-day operation.” - Danilo Zanatta, COO

The practical side of hiring in Poland

Most international employers worry about applying another country’s employment rules and regulations day-to-day, but the Polish regulatory framework is well-established and clear. More challenging are the social and cultural nuances that can affect hiring timelines.

Our local HR experts provided valuable insights into the hiring environment, helping you with the practical onboarding realities you may encounter in Poland.

1. Allow sufficient time for onboarding

Onboarding times depend on completing documentation and statutory checks (like a mandatory medical checkup), and delays in either area can push back the start date. A common challenge includes multiple follow-ups with a candidate for missing information.

Several documents are required for onboarding, and employees are encouraged to complete and sign them as quickly as possible to meet statutory deadlines (max. 7 days). In Poland, contracts cannot be backdated to account for administrative delays, so receiving documents on time is critical.

Another area that extends the onboarding timeline is contract changes. Compliance with Polish labor law is essential, and multiple changes can take time to review legally.

Managing onboarding procedures requires careful planning and implementation, and our experts recommend allowing at least one month for a smooth onboarding process.

2. The pre-employment medical checkup is mandatory

In Poland, the medical checkup is mandatory, and a certificate is required before a contract is issued. There are several elements employers will need to understand:

• The medical checkup applies to both locals and foreign nationals.
• A referral letter from the legal employer is required before a candidate can make an appointment.
• An examination may not be required if the candidate recently received a medical certificate for the same type of work.
• If the medical appointment is delayed, it will push out the start date.
• The employer is responsible for costs associated with medical examinations.

The medical exam is an important practical step that employers must account for when planning the start date.

3. Strict privacy laws can affect the collection of personal data

Poland follows the European Union’s General Data Protection Regulation (GDPR), which enforces strict rules on data collection and storage. This affects what information an employer can request and retain during the hiring process. When employees challenge requests for specific information, employers should explain the reason for the request and how it relates to onboarding. This will help speed up the onboarding process.

Polish compliance obligations employers need to know about

Partnering with an EOR provider in Poland lets you hire compliantly, but a key part of this partnership is helping finalize important compliance decisions. To do this, you need to understand the practical implications of these decisions.

Employment contracts

Drafting employment contracts in Poland requires care. Strict regulations govern the clauses they contain and how they define the employment relationship. A permanent employment contract is the most common type of contract in Poland because it offers employees job security and provides mandatory benefits.

An employment contract must be in writing and can be concluded electronically, provided both parties have an electronic signature. If not, it is good practice for both parties to sign a paper contract.

Probation periods

Probation periods in Poland are capped at 90 days and are treated as a separate contract under local labor laws. Probation clauses cannot simply be included in other contracts, such as the indefinite-term contract. While probation periods are not mandatory, they are recommended where appropriate as they provide an opportunity to test whether an employee is a good job fit.
Both the employer and the employee must agree to a probation period.

Notice periods

Polish law sets notice periods, and the contracting parties cannot shorten them. They depend on the length of service as follows:

• Length of service of less than 6 months: 2 weeks
• Length of service of more than 6 months: 1 month
• Length of service equal to or greater than 3 years: 3 months

Remote work

Poland regulates remote work, and employees who work outside the company office are entitled to certain mandatory remote work allowances that cover equipment, maintenance and reimbursement of running costs. Remote work rules must be defined in a remote work agreement and agreed by both parties.

Benefits of partnering with Rivermate in Poland

Global employment comes with its own challenges, but that shouldn’t stop you from hiring in Poland. We have the infrastructure and the resources to support your hiring needs in multiple Polish cities. We do this with the help of our local HR and legal experts, who understand the nuances of Polish laws and how they’re applied in practice. We also have a strong partner network that allows us to offer competitive employee benefits.

Whether you want to hire a single employee or a team, employ locally or relocate key talent, we can support your hiring strategy.

Ready to hire in Poland?

Found the person you want to hire in Poland? Talk to our Polish Hiring Expert about your hiring needs.

Sources:

Poland - Individual - Taxes on personal income
Minimum wage - Ministerstwo Rodziny, Pracy i Polityki Społecznej - Portal Gov.pl
Total average gross wage, enterprise sector, August 2026
Prognoza na rok 2026
https://www.gov.pl/web/family/compensation-for-overtime-work
Leave regulations - State Labour Inspection
https://lang.zus.pl/benefits/sick-pay-and-sickness-allowance
https://www.gov.pl/web/family/maternity-leave
https://www.gov.pl/web/family/termination-of-a-contract-of-employment-for-the-reasons-unrelated-to-the-employee2