Min. wage
(x12 payments)
Employer tax
Annual leave
Notice period
2 weeks-3 months (by tenure)
Termination and notice info
Updated
Sep 2026

Employer of Record (EOR) in

Poland

Ready to employ talent 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.
Language(s)
Polish
Currency
PLN
Capital
Warsaw
People team
Population
37.2 M
Time Off
Public holidays
14
Legal
VAT
23%

Contract Types

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.
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

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).

Employees

Employment basics

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.
WORKING HOURS
40 hrs/week

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
Checkmark
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.

Legal

Taxes & employment costs

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.
EMPLOYER CONTRIBUTIONS
20.48
%

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 CONTRIBUTIONS
22.71
%

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.
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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.

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Time Off

Leave entitlements

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.
Type
Duration
Pay During Leave
Annual leave
20 days
100%
Maternity leave
20 weeks
100% (or 81.5% if combined with parental leave)
Paternity leave
2 weeks
100%
Sick leave (days 1-3)
Days 1-3
80% (employer; 100% for pregnancy/workplace-accident exceptions)
Days 4-20
80% (employer) through day 33 (day 14 if 50+); same 100% exceptions apply
(Days 21+)
80% (payer shifts to ZUS from day 34), up to 182 days/spell (270 for TB/pregnancy)
Special Leave
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
People Morale

Benefits

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.
Statutory Benefits

In addition to statutory leave, employees are entitled to the following statutory benefits:

EMPLOYER CONTRIBUTIONS

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
SEVERANCE PAY

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).

13TH SALARY

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
Time Off

Termination & notice

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.
Scenario
Severance
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.
Content last reviewed Sep 2026. Employment laws change fast, always verify critical hiring decisions, and talk to our team of international experts.

Hiring in Poland FAQ

How RemoFirst employs in Poland
It can be prohibitively expensive to establish an entity in every country you want to hire talent in Poland, so RemoFirst will hire and pay your employee on your behalf while you manage their daily duties. RemoFirst will handle formal HR procedures and employment contracts that adhere to local laws, so that you can simply approve invoices via our platform. When you work with an Employer of Record (EOR) you can compliantly hire the best employees around the world.
How employees in Poland get paid

Your employee's hours, time off, holidays, bonuses, and commissions are automatically calculated into payroll. RemoFirst will invoice you in either US Dollars (USD), Euros (EUR), British Pounds (GBP), Canadian Dollars (CAD), Australian Dollars (AUD), or Singapore Dollars (SGD) around the 15th of each month to make sure your employees are paid on time. To make it even easier, you can summarize your entire global team's salaries to aggregate them into one payment (instead of many individual payments).

Full-time Employees vs Global Contractors

Unlike full-time employees, contractors work on projects with multiple companies at a given time and are technically self-employed. Full-time employees are solely focused on their employer and usually receive benefits (such as health insurance, equity or stock options, and time off) as an additional form of compensation. While it can be cheaper to work with international contractors instead of paying benefits to a full-time employee, you run the risk of misclassification. It's recommended to work with an EOR for contractor onboarding and payments, so you can know that your international contractors are paid compliantly and on time.

Dependable support for employees

Whenever the employee or employer has a question about, or anything else related to international employment, they can speak with our customer support team to get answers from our team of experts.

More than once, I have had a need or request that was answered not just with a fix, but with a permanent improvement of my service. They go out of their way to give me even better than I ask for, without extra charges. RemoFirst makes it as uncomplicated as possible to have employees in multiple countries. This is a great blessing to our business.
Kenny S.
-
Co-CEO
@
Blomberg Music Productions
RemoFirst is an amazing platform, everything is extremely user friendly and easy to use compared to other tools that I have been using in the past. Inna and the team were on point and replying to my questions in a more than timely manner as well as making our life super easy! Great people and platform, I'll highly recommend it to my network.
Hugo D.
-
Business Ops & Strategy Manager
@
Aflorithmic
EORs can be really, really complex and there is so many different grey areas involved. But working with RemoFirst, they're able to make things clear and concise. It's been a fantastic relationship and they partner really well with all the teams that need to be involved in our hiring process.
Leanne T.
-
Manager of HR Business Operations
@
PandaDoc
RemoFirst enables us to compliantly hire and manage employees in countries where we lack an entity, saving time and costs as we scale Creatio globally. They offered the best pricing among all EORs we considered, and the setup process was smooth despite our many questions. The team has been kind and attentive, and the platform is easy to navigate. We’re excited to have completed our onboarding and to be working with RemoFirst!
Olivia H.
-
Global HR Manager
@
Creatio
RemoFirst helps to increase flexibility in the hiring process to ensure remote teams can be successfully onboarded anywhere in the world. Customer service is quick to respond to any queries. Positive onboarding experience. Would recommend to others. Makes hiring smooth and hassle free for remote workers.
Emma T.
-
Program Lead EMEA
@
Trust Lab
RemoFirst ensure to provide an easy and smooth transaction in hiring remote workers across the globe; they will take care of all the nitty gritty part of hiring remote workers without having an entity in a country. They also provide a reasonable pricing that is also appropriate for a startup. What I liked most about RemoFirst is their customer service! Special kudos to our account manager, Victor, who has consistently provided us with speedy and prompt responses from initial contact up to now.
G-Anne B.
-
Recruiter
@
Portcast
RemoFirst enables me to work remotely and stay compliant in my home country. It’s also very helpful for submitting and managing expenses, making it a great addition to my primary HR platform with its admin features. The platform is simple, intuitive, and easy to navigate, with more than adequate functionality for getting things done efficiently.
Martin P.
-
Head of Marketing
@
BetVictor
“We had an entity that was located in a different country that wanted to hire members in the US without affecting the tax status, having RemoFirst help out by being the EOR was the best solution. The setup of the EOR was very easy and we had a dedicated account manger the entire time. Having a dedicated account manager made resolving issues simpler than it would have been otherwise. Nice touch!”
Weston M.
-
Financial Controller
@
Truffle Ventures
When we were first looking into partnerships to support our remote team, the complexity and options were overwhelming. RemoFirst was patient and explained how things work, often answering questions that I know were outside of what they technically do. This made me feel informed as a business owner and showed how the team goes above and beyond. Our team members who we've hired using our Remofirst partnership had glowing things to say about the experience.
Rachel W.
-
CEO
@
Vinebase
I had some details to be clarified with the contract, but the staff was very helpful in helping me sort it out. Also, the laptop delivery arranged by RemoFirst was a breeze! The device arrived the next day!
Jane Ruth A.
-
Client Success Consultant
@
Osome
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