Employer of Record in Poland

• Employment Laws and Regulations in Poland

Employment Contracts

Employment in Poland is mainly governed by the Labour Code (Kodeks pracy), which clearly lays out the rules for contracts, working hours, pay, and employee rights.

The Ministry of Family, Labour and Social Policy oversees employment policy, while the National Labour Inspectorate checks that employers follow the rules accordingly. (Ministry of Family, Labour and Social Policy).

Employers must provide a written employment contract before an employee starts working.

This contract should include the following details: the job title, workplace, salary, working hours, start date, and other key employment terms. Contracts are generally prepared in Polish, although bilingual versions can also be used (CMS Poland Employment Law Guide).

There are several types of employment contracts in Poland:

• Permanent contracts: These have no fixed end date and offer employees the strongest job security.
• Fixed-term contracts: These are usually limited to a total of 33 months and a maximum of three contracts with the same employer.
• Probationary contracts: They are used to assess whether an employee is suitable for a role, and generally last up to three months.
• Replacement contracts: Used to cover employees who are temporarily absent, such as those on parental leave.

Poland also offers civil law contracts for certain types of work. However, these shouldn’t be used to avoid employment obligations when someone is effectively working as a regular employee.

Working Hours and Overtime

The standard working week in Poland is 40 hours, usually spread across five days, with employees generally working eight hours per day.

Employees are also entitled to rest periods, including at least 11 consecutive hours between working days and 35 consecutive hours of rest every week. Sunday is generally treated as a day off, although some industries have different arrangements.

Overtime is permitted when businesses have additional work demands or need to deal with emergency situations. The usual limit is 150 hours per employee per year, although this can be increased under certain agreements. Even with overtime included, working hours must generally average no more than 48 hours per week.

Employees are also entitled to breaks during the working day:

• Working more than six hours: Employees should take at least one 15-minute paid break.
• Working more than nine hours: Employees are entitled to additional 15-minute break.
• Working more than 16 hours: Employees have permission to take an extra 15-minute break. 
• Working at a computer: Employees are told to take a five-minute break from screen work after each hour, which can be replaced by other duties that don’t involve a screen.

These breaks count towards the employee’s overall working time.

Overtime and Premium Pay Rates

Managerial employees (pracownicy zarządzający w imieniu pracodawcy) and certain task-based roles under Article 151⁴ are not entitled to overtime premiums, though they remain subject to the rest period rules. The Labour Code permits the employer to grant time off in lieu instead of overtime pay: one hour off for one hour of overtime at the employee’s written request, or 1.5 hours off for one hour of overtime at the employer’s initiative (PwC Poland Worldwide Tax Summary).

Minimum Wage

As of January 1, 2026, Poland’s statutory minimum wage rose to PLN 4,806 gross per month, which increased from PLN 4,666 in the second half of 2025. The corresponding minimum hourly rate for civil-law contracts rose to PLN 31.40 gross. The Council of Ministers set the rate in the Regulation of 11 September 2025 (Ministry of Family, Labour and Social Policy – Minimum Wage 2026).

The minimum wage applies to all full-time employees aged 18 and over, regardless of seniority. Part-time workers are entitled to a proportional minimum. Reforms taking effect in 2026 unbundle certain supplements (such as the seniority allowance) from the base wage calculation, so the PLN 4,806 figure reflects base pay rather than total remuneration for most employees. An additional increase is expected for January 2027 in line with the Act of 10 October 2002 on the minimum wage.

Probation Period

The probationary contract (umowa na okres próbny) is defined in Article 25 of the Kodeks pracy and may not exceed three months. Since the April 2023 reforms transposing EU Directive 2019/1152, the probation length is tied to the planned duration of the subsequent fixed-term contract: one month for a planned fixed-term of less than six months, two months for a planned fixed-term of six to twelve months, and three months for longer engagements or indefinite contracts. The parties may extend the probation period by up to one month to accommodate agreed leave (DLA Piper Poland Labour Code Amendments 2023).

During probation, statutory notice periods are shorter: 

• three working days for probation of up to two weeks, 
• one week for probation longer than two weeks, 
• and two weeks for probation of three months. 

Probationary employees retain their entitlement to statutory annual leave (accrued at 1/12 of annual entitlement per month), sick pay, and all ZUS protections.

Leave Entitlements

Polish employees are protected by a system of leave statutes. The Kodeks pracy governs annual, sick, maternity, paternity, and parental leave. ZUS sickness and maternity benefits are administered under the Act of 25 June 1999 on cash benefits from social insurance.

Annual Leave

Under Article 154 of the Kodeks pracy, employees are entitled to 20 working days of paid annual leave per year if they have less than ten years of total employment history, or 26 working days per year if they have ten or more years of employment (including recognized periods of education, such as a completed university degree which counts as eight years). Leave accrues in proportion to time worked during the employee’s first calendar year of employment (ISAP – Kodeks pracy Art. 154).

Annual leave must generally be taken in the calendar year in which it is earned; unused leave is carried over and must be taken by 30 September of the following year. Four days per year may be taken as “on-demand” leave (urlop na żądanie) with notice given to the employer on the day itself. Payment for leave is calculated on the employee’s regular remuneration for the leave period.

Sick Leave

Under Article 92 of the Kodeks pracy, employees receive 80% of their regular salary from the employer for the first 33 days of sickness in a calendar year (or the first 14 days if the employee is over 50 years old). From the 34th day (or 15th day for employees over 50) onward, the ZUS sickness benefit (zasiłek chorobowy) takes over at 80% of the employee’s average remuneration, paid for up to 182 days (270 days for tuberculosis or pregnancy-related illness) (ZUS – Social Insurance Institution).

Sickness at 100% of salary applies in cases of workplace accidents, occupational diseases, pregnancy, or medical examinations for tissue/organ donors. Employees must provide an electronic medical certificate (e-ZLA), which is transmitted directly by the physician to the employer and ZUS.

Maternity Leave

Article 180 of the Kodeks pracy provides 20 weeks of maternity leave for a single birth, extending to 31, 33, 35, or 37 weeks for multiple births. At least 14 weeks must be taken after the birth; the remaining six weeks can be taken before or after, and the employee may transfer the unused post-birth portion to the child’s father or another insured parent after eight weeks post-birth. Maternity benefit (zasiłek macierzyński) is paid by ZUS at 100% of the employee’s average remuneration when taken as 20 weeks of maternity leave plus 9 weeks parental leave; where the full 20 + 41/43 weeks are split differently, the rate drops to 81.5% and 70% for the remaining parental weeks (ZUS – Maternity Benefit).

Employers may not terminate the employment of a pregnant employee or an employee on maternity leave, except in cases of employer insolvency or gross misconduct. The protection extends from the confirmation of pregnancy through the end of maternity leave.

Paternity Leave

Article 182³ of the Kodeks pracy entitles fathers to two weeks of paternity leave (urlop ojcowski), to be taken in one or two blocks before the child’s first birthday (or the first year after adoption). Paternity benefit is paid by ZUS at 100% of the father’s average remuneration. The right to paternity leave is separate from parental leave and cannot be transferred between parents.

Other Statutory Leave

Polish law provides several additional paid or unpaid leave entitlements:

• Parental leave (urlop rodzicielski): Up to 41 weeks (43 weeks for multiple births) shared between parents under Article 182¹ᵃ, with a non-transferable nine-week block reserved for each parent. Parental benefit is paid by ZUS at 70% for the general portion and 81.5% if the full 20 + 41 weeks are taken together (ISAP – Kodeks pracy Art. 182¹ᵃ).
• Childcare leave (urlop wychowawczy): Up to 36 months of unpaid leave under Article 186 for each parent until the child turns 6 years old, with at least one month reserved for each parent.
• Caregiver leave (urlop opiekuńczy): Five days per year of unpaid leave under Article 173¹ to care for a child, parent, spouse, or other close relative in need of significant care (introduced April 2023).
• Force majeure leave: Two days or 16 hours per calendar year of paid leave at 50% of remuneration under Article 148¹ for urgent family emergencies (introduced April 2023).
• Marriage and bereavement leave (urlop okolicznościowy): Two days for the employee’s own wedding or the death of a spouse/child/parent; one day for the wedding of a child or the death of a sibling, grandparent, or in-law.

Leave Entitlements Summary

Statutory Employee Benefits

Beyond leave entitlements and social security contributions, employers in Poland must provide several mandatory benefits that form part of the overall compensation package.

• Public health insurance (NFZ): Employers withhold 9% of the employee’s gross salary (reduced by ZUS social contributions) and remit it to the Narodowy Fundusz Zdrowia. This grants access to the public healthcare system covering GP visits, specialist care, hospitalization, and emergency services.
• Employee Capital Plans (PPK): Auto-enrolment pension scheme under the Act of 4 October 2018. The employer contributes a minimum of 1.5% of gross salary (up to 4%) and the employee a minimum of 2% (up to 4%). Employees can opt out within three months of enrolment but are automatically re-enrolled every four years (Mojeppk – Official PPK Portal).
• Company Social Benefits Fund (ZFŚS): Mandatory for employers with 50+ full-time equivalent employees (opt-in for smaller employers). Funded by the employer at approximately 37.5% of the average national wage (around PLN 2,417 per employee in 2026); used for holiday allowances (wczasy pod gruszą), social loans, and welfare support.
• Occupational safety (BHP) training: Employers must provide mandatory initial and periodic health and safety training under Article 237³ of the Labour Code, along with pre-employment and periodic medical examinations through a registered occupational physician.
• Severance for collective redundancies: Under the Act of 13 March 2003, employers with 20+ employees pay statutory severance (one to three months’ salary depending on tenure) when conducting collective dismissals; capped at 15 times the minimum wage (PLN 72,090 in 2026).
• Sick pay and accident pay: Employers fund the first 33 (or 14) days of sick pay per calendar year at 80% or 100% of salary, depending on the cause of absence.

Recent Regulatory Updates (2026)

Poland has enacted several significant employment law changes effective in 2025 and 2026 that affect employers and EOR providers operating in the country.

The statutory minimum wage increased to PLN 4,806 gross per month on January 1, 2026 (hourly rate PLN 31.40), with a single annual adjustment replacing the previous twice-yearly revaluation. The maximum ZUS contribution base for pension and disability insurance rose to PLN 282,600 per year in line with the projected average salary of PLN 9,420 per month (ZUS Contribution Limits 2026).

The Pay Transparency Directive (Directive 2023/970/EU) must be transposed into Polish law by 7 June 2026, requiring employers to disclose salary ranges in job advertisements and give candidates the right to request pay comparison data. Draft implementing legislation was published in December 2025 and is moving through the Sejm (Dentons – Poland Pay Transparency Implementation).

The Whistleblower Protection Act (Act of 14 June 2024) has been in force since 25 September 2024 and requires employers with 50+ employees to maintain internal reporting channels and protect whistleblowers from retaliation. Separately, since 25 December 2024, Christmas Eve (24 December) is a statutory public holiday, bringing Poland’s total to 14 public holidays (Baker McKenzie – Poland Whistleblower Act).

Work Permits and Visas in Poland

Work Permit Requirements

Who Needs a Work Permit

EU, EEA, and Swiss nationals have full freedom of movement and do not require a work permit or residence permit to work in Poland. Ukrainian nationals benefit from a simplified procedure under the Act of 12 March 2022 on assistance to Ukrainian citizens, permitting employment based solely on a notification submitted to the labour office (powiatowy urząd pracy). All other non-EU foreign nationals must hold a residence title that authorizes employment before they can legally work in Poland (Office for Foreigners (Urząd do Spraw Cudzoziemców)).

Eligibility and Required Documents

The specific requirements depend on the permit category, but common documentation includes a valid passport, a signed employment contract or job offer specifying a salary no lower than that of comparable Polish workers, proof of qualifications, a completed application form, proof of the employer’s legal status (KRS/CEIDG extract), and health insurance coverage. 

For the EU Blue Card, applicants must demonstrate a minimum annual gross salary of approximately PLN 147,270 in 2026 (roughly 1.5 times the average salary). Labour market test requirements (information from the starosta on the local labour market) were largely removed under the June 2025 reform, though stricter employer verification applies (Ministry of Family, Labour and Social Policy – Work Permits).

Processing Time and Validity

Work permits are issued by the voivoda (wojewoda) with a statutory processing time of one month (two months for complex cases). In practice, processing takes four to twelve weeks depending on the voivodeship, the employee’s nationality, and application completeness. Work permits are typically valid for up to three years (five years for intra-corporate transferees) and can be renewed. The visa or residence card must be obtained separately through the Polish consulate or voivodeship office once the permit is granted.

Renewal Process

Work permit and residence card renewals are handled by the voivodeship office and should be initiated at least 30 days (preferably 60 days) before expiry. Required documentation includes the current permit and residence card, updated employment contract, recent payslips, proof of paid taxes and ZUS contributions, and a valid passport. Under the Act on Foreigners, employees who apply for a renewal before the current permit expires may continue working legally while the renewal is processed.

Common Visa Types for Foreign Workers

Poland has modernized its immigration framework through successive amendments to the Act of 20 April 2004 on employment promotion and the Act of 12 December 2013 on foreigners. The voivoda issues work permits, while Polish consulates abroad issue national (Type D) visas for employment. An EOR with established employer registration can sponsor most work permit categories.

Visa types not covered above that do not permit employment in Poland include:

• Schengen visa (Type C): Permits stays of up to 90 days within a 180-day period for business meetings, conferences, and tourism but does not authorize employment.
• Student visa: Allows full-time students to work without a separate work permit during their studies but is not itself a work visa for graduates.
• Pole’s Card (Karta Polaka): Grants persons of Polish origin certain privileges, including work authorization, but is a heritage-based document rather than a labour migration route.

How an EOR Handles Work Permits

An employer of record in Poland can sponsor work permit applications because it acts as the legal employer registered with ZUS and the tax authorities. The EOR files the work permit application with the relevant voivodeship office, pays the statutory administrative fee (PLN 50 for permits up to three months, PLN 100 for longer permits, PLN 200 for Type B), and coordinates documentation such as the employment contract, salary evidence, and proof of the employer’s legal status.

The employee is responsible for submitting the visa application at their local Polish consulate, attending the biometrics appointment, providing personal documentation (passport, qualifications, health insurance), and once in Poland applying for a residence card at the voivodeship office within the validity of their entry visa. Work permit processing adds four to twelve weeks to the standard onboarding timeline described in the EOR onboarding section above; the Single Permit route can extend this to two to six months.

One important limitation: the employer listed on the work permit is bound to the employment conditions (salary, position, working hours) stated in the application. Any material change requires a new application or amendment. EOR providers structure engagement letters to match the permit terms exactly and flag any changes in scope before they are implemented.

Payroll, Taxes, and Social Security in Poland

Employer Contributions

Poland Employee Payroll Deductions

Income Tax

Payroll Cycle in Poland

Payroll in Poland is processed monthly, with employees entitled to payment at least once per month under Article 85 of the Labour Code. The default pay date is no later than the 10th of the following month; most employers pay between the 25th and the last working day of the month worked, or on the first working day of the following month. Bank transfers are the standard payment method; cash payments are permitted only with the employee’s written request.

PIT advances (zaliczki) must be remitted to the Urząd Skarbowy by the 20th of the following month. ZUS contributions are due by the 15th of the following month for companies and by the 20th for self-employed individuals. Annual PIT-11 statements must be provided to employees and the tax authorities by the end of February, and employees file their own PIT-37 return by 30 April. Electronic filing through e-Deklaracje and ZUS PUE is mandatory for almost all employers.

13th Month Salary and Bonus Pay

Poland does not have a universal statutory 13th month salary for private-sector employees. A 13th-month bonus (trzynastka) is mandatory only in the public sector under the Act of 12 December 1997 on the additional annual salary for public-sector employees. In the private sector, bonuses such as the Christmas bonus (premia świąteczna), performance bonuses, or annual bonuses are entirely voluntary and governed by the employment contract, collective labour agreement (układ zbiorowy pracy), or remuneration regulacje (regulamin wynagradzania).

Where a bonus is paid, it is fully subject to PIT and ZUS contributions. If a discretionary bonus is paid consistently according to clearly defined rules, Polish labour courts may treat it as a contractual entitlement. Employers should include wording such as “uznaniowa” (discretionary) in bonus scheme documents to preserve flexibility.

Cost of Hiring Through an EOR in Poland

EOR Service Fees

EOR service fees in Poland typically range from $299 to $599 per employee per month. This fee covers the full scope of employer responsibilities: employment contract management, monthly payroll processing, PIT withholding and filing, ZUS registration and contributions, NFZ coordination, employee benefits administration, leave tracking, PPK enrolment, and ongoing compliance with the Labour Code. Some providers offer volume discounts for companies hiring multiple employees.

Total Employment Cost Breakdown