Employer of Record (EOR) in
Poland
Ready to hire in Poland?
Hiring in Poland opens the door to great talent, but only if you get compliance right. Learn the essentials of employment law, payroll taxes, termination rules, and more, and see how an Employer of Record (EOR) in Poland can help you hire quickly without the legal risk.
Language(s)
Currency
Capital
Warsaw
Population
37.2 M
Public holidays
14
VAT
23%
Employment contract types in Poland
Choosing the right employment contract in Poland affects everything from probation periods to termination rights. Learn which contract types are available, when each one applies, and how an Employer of Record (EOR) in Poland can make sure every agreement meets local requirements.
DEFAULT
Indefinite contract
The standard, open-ended employment contract (umowa o pracę na czas nieokreślony) with no fixed end date. It carries the strongest statutory protections: termination requires a written, justified reason, tenure-based notice periods apply, and dismissed employees can challenge termination before a labour court for reinstatement or compensation.
REGULATED USE
Fixed-term contract
A single employer may use a maximum of 3 consecutive fixed-term contracts with the same employee, for a combined maximum duration of 33 months. A 4th contract, or exceeding 33 months, is automatically reclassified by law as an indefinite-term contract. Notice periods and termination rules mirror indefinite contracts. Limited exceptions exist (e.g., contracts to replace an absent employee, seasonal/casual work, or objective business reasons declared to the works council/state labour inspectorate).
Employment basics in Poland
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Poland to stay compliant from day one.
Standard schedule is 8 hours/day, 40 hours/week (typically Monday-Friday) within a standard settlement period, with average weekly working time (including overtime) capped at 48 hours over the reference period. Overtime is limited to 150 hours/year by default (higher limits possible via a collective agreement or employment regulations, subject to an absolute statutory ceiling) and is paid at 150% of base pay on ordinary days and 200% for overtime on Sundays, public holidays, or at night.
PROBATION PERIOD
3 months max
A probationary contract (umowa na okres próbny) may run up to 1 month if the planned subsequent contract is under 6 months, up to 2 months if 6-12 months, and up to 3 months otherwise; it may be extended once by the length of certain leaves taken during probation. Notice during probation is short: 3 working days (probation up to 2 weeks), 1 week (probation over 2 weeks to 3 months), or 2 weeks (3-month probation), and no justification is required.
13TH / 14TH SALARY
Not Required
Poland has no statutory 13th or 14th month salary for private-sector employees. A mandatory annual bonus ('trzynastka') exists only for certain public-sector/budgetary-sphere employees (e.g., civil servants, teachers) under separate regulations. Any additional bonus for private employers is discretionary or set by contract/collective agreement.
JOB TITLE REGULATIONS
Regulated
There is no general government restriction on job titles for private-sector roles; the employment contract must state the agreed position/job title per Labour Code Art. 29. Certain regulated professions (e.g., legal counsel, chartered accountant, medical professions, some engineering roles) require specific licensed titles and qualifications to be used.
Taxes & employment costs in Poland
The true cost of hiring in Poland goes well beyond salary. Learn how payroll taxes, employer social security contributions, and mandatory benefits add up.
Employer-paid ZUS contributions on gross salary: pension (emerytalne) 9.76% + disability (rentowe) 6.50% + accident insurance (wypadkowe) ~1.67% average (statutory range 0.67%-3.33% depending on assessed industry risk; 1.67% is the default for small employers) + Labour Fund (Fundusz Pracy) 2.45% + FGŚP (Guaranteed Employee Benefits/Solidarity Fund) 0.10% = approximately 20.48% total. Pension and disability contributions stop once the employee's cumulative annual base reaches the 30x average-wage cap (PLN 282,600 for 2026).
Employee-paid ZUS/health contributions deducted from gross salary: pension 9.76% + disability 1.50% + sickness (chorobowe) 2.45% + health insurance (składka zdrowotna) 9.00% (calculated on the base after social contributions) = approximately 22.71% total. Personal income tax (PIT) is withheld separately at 17% up to PLN 120,000 of annual taxable income and 32% above that threshold.
Rates reflect 2026 Polish statutory minimums and ZUS/tax-authority figures as of the update date. Accident-insurance rates vary by employer risk category, and thresholds/caps (e.g., the 30x average-wage contribution cap) are updated annually. This information is for general guidance only and does not constitute legal or tax advice; consult local counsel or a licensed payroll provider before relying on it for compliance decisions.
Employer of Record cost calculator
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*This calculator provides reliable estimates based on up-to-date local data. While it's not a final EOR quote, it gives you a strong benchmark for planning.
Calculate your EOR costsLeave entitlements in Poland
Here’s what you need to know about leave entitlements in Poland, including annual leave, public holidays, sick leave, parental leave, and more. Many companies choose to work with an Employer of Record in Poland to stay compliant from day one.
Type
Duration
Pay During Leave
Maternity leave
100% (or 81.5% if combined with parental leave)
Sick leave (days 1-3)
80% (employer; 100% for pregnancy/workplace-accident exceptions)
80% (employer) through day 33 (day 14 if 50+); same 100% exceptions apply
80% (payer shifts to ZUS from day 34), up to 182 days/spell (270 for TB/pregnancy)
2 days or 16 hours per year, paid at 50% of salary by the employer, for urgent family matters caused by illness or accident
Force majeure leave (zwolnienie z powodu siły wyższej)
2 days or 16 hours per year for a parent/guardian of a child under 14, paid at 100% of salary by the employer; entitlement is shared between both working parents
Childcare time off (Art. 188 Labour Code)
5 days per year, unpaid, to personally provide care or support to a family member or household member with a serious medical need
Carer's leave (urlop opiekuńczy)
2 days for the employee's own wedding, the birth of their child, or the death of a spouse, child, or parent; 1 day for a child's wedding or the death of a sibling, grandparent, parent-in-law, or other dependent; paid 100% by the employer
Occasional/circumstantial leave (urlop okolicznościowy) for marriage, childbirth, or bereavement
When hiring in Poland, employers must provide statutory benefits required my local laws. An Employer of Record in Poland can help you stay compliant and offer a competitive package.
Statutory Benefits
In addition to statutory leave, employees are entitled to the following statutory benefits:
Poland's social insurance system is administered by ZUS (Zakład Ubezpieczeń Społecznych) and funded jointly by employers and employees as a percentage of gross salary.
- Pension insurance (emerytalne): 9.76% employer + 9.76% employee
- Disability insurance (rentowe): 6.50% employer + 1.50% employee
- Sickness insurance (chorobowe): 2.45% employee only
- Accident insurance (wypadkowe): 0.67%-3.33% employer only, based on assessed industry risk (1.67% default average)
- Labour Fund (Fundusz Pracy): 2.45% employer only
- FGŚP (Guaranteed Employee Benefits Fund): 0.10% employer only
- Health insurance (składka zdrowotna): 9.00% employee only
Pension and disability contributions cease once an employee's cumulative annual contribution base reaches the 30x average national wage cap (PLN 282,600 for 2026).
WORKPLACE INJURY PROTECTION
Workplace injury and occupational disease protection is funded through the ZUS accident insurance (wypadkowe) contribution, paid entirely by the employer.
- Rate ranges from 0.67% to 3.33% of gross payroll depending on the employer's assessed industry risk category (default average rate: 1.67%, used for smaller employers who do not submit a ZUS IWA risk declaration)
- Funds one-off and periodic accident benefits, disability pensions, and survivors' pensions for employees injured or who fall ill due to their work
- An employee injured at work, in a commuting accident, or diagnosed with an occupational disease is also entitled to 100% (rather than 80%) sick pay/benefit during the resulting incapacity
Statutory severance (odprawa) applies only to employers with at least 20 employees, when termination is for reasons not attributable to the employee (redundancy, restructuring, individual layoffs for business reasons).
- Under 2 years of service: 1 month's salary
- 2 to 8 years of service: 2 months' salary
- Over 8 years of service: 3 months' salary
Severance is statutorily capped at 15 times the applicable national minimum wage. Additional collective-redundancy consultation and notification requirements to the district labour office apply when dismissals exceed set thresholds (e.g., 10+ employees in firms under 100, 10% of workforce in firms of 100-300, or 30+ employees in firms over 300, within a 30-day period).
Poland has no statutory 13th or 14th month salary requirement for private-sector employers.
- A mandatory annual bonus ('dodatkowe wynagrodzenie roczne', colloquially 'trzynastka') exists only for public-sector/budgetary-sphere employees under a separate act — not applicable to private employers
- Private employers may offer discretionary annual or holiday bonuses, but these are contractual or collective-agreement based, not a legal requirement
Termination & notice in Poland
Ending an employment relationship in Poland requires careful planning to avoid disputes and unexpected costs. Learn the rules for notice periods, valid grounds for dismissal, and more.
Unfair dismissal
Termination of an indefinite-term contract must be justified in writing with a genuine, specific reason. An employee who believes their dismissal was unjustified, procedurally defective, or discriminatory can appeal to the labour court within 21 days of receiving notice, and may be awarded reinstatement or compensation (typically up to 3 months' salary, though reinstated employees can also recover back pay). Certain groups (pregnant employees, those on parental-related leave, employees close to retirement age, trade union representatives) have enhanced protection against dismissal.
Objective / fair dismissal
Valid grounds for dismissal include redundancy/organizational restructuring, position elimination, documented poor performance or loss of required qualifications, serious misconduct or breach of duties, long-term incapacity for work, and mutual loss of trust. The reason must be genuine, specific, and (for indefinite contracts) stated in writing in the termination notice; for gross misconduct, the employer may terminate without notice (dyscyplinarka) within 1 month of learning of the breach.
During probation
Short notice, no justification required: 3 working days if probation is up to 2 weeks, 1 week if 2 weeks-3 months, or 2 weeks for a full 3-month probation.
After probation
Once probation ends (or for contracts without a probationary period), standard tenure-based notice applies: 2 weeks (under 6 months' service), 1 month (6 months-3 years), or 3 months (over 3 years). For indefinite contracts, the employer must also state a valid reason for termination.
Notice periods, severance thresholds, and dismissal procedures summarized here reflect the Polish Labour Code and Collective Redundancies Act as of 2026. Collective bargaining agreements, individual contracts, or company policy may provide more favorable terms. This is general guidance, not legal advice — confirm specifics with local employment counsel before acting.
Get visa support in Poland
RemoFirst can support the visa + permit process in Poland, including compliance, onboarding, and more. No local entity needed.
Learn moreRelated compliance info about Poland
Staying compliant in Poland is an ongoing responsibility, not a one-time task. Learn the key requirements around work permits, employee data protection, record-keeping, worker classification, and see how an Employer of Record in Poland can take on that responsibility so you can focus on growing your team.
Content last reviewed Nov 2026. Employment laws change fast, always verify critical hiring decisions, and talk to our team of international experts.
