Expanding your business to Poland involves navigating complex employment laws, tax rules, and social security regulations. To simplify this, partnering with an Employer of Record in Poland offers a strategic solution. An EOR acts as the legal employer for your workforce, handling payroll, onboarding, compliance, and tax filings—allowing you to hire Polish employees without setting up a local entity. This approach reduces legal risks, saves time, and ensures full compliance with Polish labor laws. With EOR support, you can focus on business growth while entering the EU market quickly and cost-effectively.

Overview about Poland
What is an Employer of Record in Poland
Employer of Record vs Legal Entity
What are the Use Cases for Availing of Services Under Employer of Record Poland?
Laws and Compliance Best Practices to Hire Employees in Poland
Best EOR Companies in Poland
What are EOR Services in Poland
How to Hire Employees Through an EOR Poland Partner
Taxes in Poland
Gross-to-Net Salary Calculator for Hiring Employees in Poland
Key Considerations While Hiring Employees through EOR in Poland
Employee Benefits in Poland
Terminations in Poland
What are the Key Steps in Terminating Employees in Poland?
How to Choose the Right EOR Poland Services
Benefits of Working With an Employer of Record Service Provider in Poland
Visa Types in Poland
Risks or Drawbacks of EOR Poland
How Does Employer of Record Poland (EOR) Differ From HR Software?
How Much Does It Cost to Avail Services Under EOR Poland?
Conclusion: EOR Poland
FAQs – Employer of Record (EOR) Poland

Overview about Poland

Poland, strategically located in Central Europe, offers a robust economy, access to the European Union market, and a highly educated, multilingual workforce. Its strong industrial base, growing IT and business services sectors, and investor-friendly environment make it an ideal destination for global business expansion. However, managing Polish labor laws, social security obligations, and tax systems can be complex, which is where Employer of Record (EOR) services offer a streamlined path for hiring and compliance.

What is an Employer of Record in Poland

An Employer of Record (EOR) in Poland is a third-party entity that becomes the legal employer of your workforce while you maintain day-to-day operational control. The EOR handles hiring, employment contracts, onboarding, payroll, tax filings, and compliance with Polish labor code and EU directives. This solution allows foreign companies to legally employ talent in Poland without establishing a branch or subsidiary.

Employer of Record in Poland vs Legal Entity

Criteria	Legal Entity	Employer of Record (EOR)
Definition	A business structure registered in Poland that can directly hire employees and is liable for all operations and compliance.	A third-party provider that legally employs workers in Poland on behalf of a foreign company and ensures compliance with local employment rules.
Ownership	Owned and controlled by the parent company or its shareholders.	EOR becomes the legal employer, while operational control stays with the client.
Employment Contracts	Employment contracts are issued and signed directly by the local legal entity.	Contracts are issued by the EOR and fully compliant with Polish labor regulations.
Compliance Responsibility	The local entity manages all legal, tax, and employment compliance on its own.	The EOR ensures all employment laws, tax rules, and social contributions are met on behalf of the client.
Payroll & Benefits Management	Handled internally by the legal entity, which must also stay updated on statutory benefit changes.	EOR oversees payroll processing, ZUS (social security) contributions, benefits, and payslips.
Tax Liabilities	The legal entity bears responsibility for corporate and employment-related tax filings.	EOR assumes and manages employee-related tax responsibilities and filings under Polish law.
Time to Set Up	May take 2–4 months to incorporate, register for VAT, and get payroll and HR systems operational.	EORs are ready-to-go platforms and can onboard employees in Poland within a few days or weeks.
Employee Onboarding	Requires setting up internal HR processes, contracts, and compliance systems.	Onboarding is handled entirely by the EOR, including employment documentation and local requirements.
Employment Law Expertise	In-house HR/legal advisors or local consultants are often necessary to stay compliant.	EOR offers built-in legal and HR expertise specific to Polish employment and taxation frameworks.
Risk & Liability	The company is liable for labor law violations, non-compliance, and employment disputes.	EOR assumes these employment-related liabilities and insulates the client from local legal risk.
Control Over Workforce	Direct control over employment decisions, HR policies, and terminations.	The client retains full operational control; the EOR handles only legal employment matters.
Flexibility	Less flexibility and higher exit costs when scaling up/down or exiting the market.	High flexibility for hiring contractors or employees short-term without a fixed entity investment.
Cost & Investment	High upfront costs for incorporation, local banking, legal counsel, and administrative staffing.	Cost-effective solution for foreign businesses looking to hire without the burden of establishing a local presence.
Global Expansion	Expansion to Poland requires a new entity, which involves legal, tax, and administrative complexity.	With EOR, businesses can enter the Polish market swiftly, avoiding local incorporation, while ensuring complete compliance and payroll management.

What are the Use Cases for Availing of Services Under Employer of Record Poland?

1. Business Expansion Without a Legal Entity

For foreign companies, entering the Polish market can be complex due to stringent employment, tax, and regulatory frameworks. An Employer of Record (EOR) enables businesses to operate in Poland without setting up a local legal entity. The EOR becomes the legal employer, handling payroll, ZUS (social security), and labor law compliance, while you focus on business growth.

This is especially beneficial for:

Startups testing European markets.
Companies managing project-based work in Poland.
Businesses seeking a fast, compliant entry into the EU zone.

2. Offering Full-time Employment to Contractors or Freelancers

Foreign businesses often engage Polish freelancers or contractors to minimize costs. As these collaborations mature, converting them to full-time employment brings compliance challenges. An EOR streamlines this by offering compliant employment contracts, administering benefits, and ensuring full legal compliance under Polish labor codes.

3. Recruiting Talent Globally

Poland is known for its highly educated, tech-savvy workforce, particularly in software, manufacturing, and finance sectors. An EOR allows foreign companies to access this talent pool while handling local hiring, employment, and compliance—without needing a permanent presence in the country.

Laws and Compliance Best Practices to Hire Employees in Poland

Poland enforces rigorous labor and tax laws, and failure to comply can lead to audits and penalties. Here are key laws and best practices to follow:

Understanding Polish Labor Code: Learn the key provisions of Poland’s Labor Code, which governs work contracts, employee rights, and working conditions.
Taxation in Poland: Ensure correct PIT (Personal Income Tax) deductions and ZUS contributions. EORs manage accurate reporting and employer obligations.
Employee Benefits in Poland: Employees are entitled to health insurance, pension (ZUS), sick leave, paid holidays, and parental benefits.
Contract Structuring: All employment agreements must follow strict Polish legal standards to be valid.
Compliance Best Practices: Conduct periodic audits, remain updated on labor law changes, and consider partnering with a professional EOR to ensure full compliance.

Best EOR Companies in Poland

Selecting the right EOR provider is critical to ensuring smooth operations in Poland. The best providers offer local expertise, handle compliance, and streamline payroll and hiring. Explore the Top EOR Companies in Poland to choose one that meets your business objectives and budget.

What are EOR Services in Poland

Payroll Management

Payroll in Poland involves strict reporting and contributions to ZUS, income tax, and other withholdings. EORs manage salary disbursement, tax deductions, bonuses, and monthly filings—ensuring compliance and accuracy with Polish tax authorities.

Employee Onboarding

EORs simplify onboarding by drafting legally compliant employment contracts, verifying identity and right-to-work documents, and registering employees with social security. This accelerates hiring while maintaining a positive onboarding experience.

HR Administration

Routine HR functions like leave tracking, attendance, employee data management, and query resolution are handled by the EOR. Self-service portals are often included, allowing employees to access payslips, manage leave, and update personal info with ease.

Equipment Procurement and Management

For remote teams or technical roles, EORs facilitate equipment delivery, tracking, and support. They ensure employees receive laptops, monitors, or specialized tools promptly, boosting productivity from day one.

EOR Poland Services

Compliance and Legal Support

EORs ensure compliance with the Polish Labor Code, Social Security Act, and occupational safety regulations. They manage required filings, mitigate legal risks, and provide guidance on employment disputes or audits.

Taxation and Statutory Compliance

EORs handle PIT calculations, ZUS contributions, and timely tax submissions. They ensure all deductions and benefits are reported correctly, keeping both employer and employee in compliance with Polish financial laws.

Employee Insurance and Benefits Administration

In Poland, employees must be enrolled in public health and pension systems. EORs manage these along with optional benefits like private health insurance and meal vouchers, ensuring a competitive offering aligned with market expectations.

Risk Management and Insurance

From workplace accidents to labor inspections, EORs manage liabilities by enforcing compliance and offering insurance coverage for employment-related risks. This reduces your exposure while ensuring employee safety.

Self-serve Employee Portal

Digital portals allow Polish employees to access employment documents, tax summaries, benefit details, and attendance logs. This reduces administrative delays and improves transparency for international employers.

Employee Tax Optimization

EORs help employees optimize their net income through compliant salary structuring, including meal subsidies, tax allowances, or benefit packaging, increasing retention and satisfaction.

Employee Retirement

Poland’s retirement system includes employer contributions to the pension scheme (ZUS). EORs manage timely payments and ensure compliance with retirement-related legislation, helping employees plan for the future.

Offboarding & Recovery

EORs ensure legal and compliant offboarding by handling notice periods, final settlements, asset recovery, and documentation. They help close employment relationships professionally, safeguarding employer interests.

How to Hire Employees Through an EOR Poland Partner

Hiring employees through an EOR Poland Partner enables companies to build a compliant workforce in Poland without establishing a local legal entity. Partnering with an EOR provider helps bypass the complexities of Polish labor code, ZUS (social insurance), taxation, and HR administration.

EOR Poland Partner

An EOR Poland Partner is a third-party organization that becomes the official legal employer for your workforce in Poland. The EOR manages all employment-related responsibilities, such as drafting labor contracts, registering employees with ZUS, running payroll, filing taxes, and administering benefits. This partnership allows your company to focus on recruitment, day-to-day operations, and strategy while the EOR ensures compliance with Polish and EU employment regulations. The EOR also mitigates risks of non-compliance—such as penalties, audits, or labor disputes—by handling all statutory HR and legal duties accurately.

Select the Best EOR Service Provider in Poland for Your Business

Choosing the right EOR partner in Poland is essential for smooth, compliant operations. A top-tier EOR should possess expertise in Polish employment law, have strong operational presence in the local market, and demonstrate a record of reliable employee lifecycle management. Key evaluation factors include the EOR’s capabilities in payroll processing, social insurance registration, benefits administration, and HR documentation. Ensure that the provider can tailor services to your business’s structure, team size, and hiring goals with transparent pricing and scalable solutions.

Hire & Onboard Your New Employees

Once you’ve selected your EOR Poland partner, the hiring and onboarding phase begins. The EOR supports recruitment activities, job postings, and employment documentation, and ensures compliance with Polish labor standards. Onboarding involves issuing compliant contracts, guiding employees through ZUS registration, and ensuring workers are aware of their benefits and legal protections under Polish employment law. This efficient onboarding minimizes friction for both employers and employees.

Remote EOR Employee Onboarding Checklist for Poland

Onboarding Step	Responsibility	Details
Before Offer Letter
Collect Employee Details	Company	Gather name, PESEL (national ID), address, education, and work history.
After Offer Letter
Draft Employment Contract	EOR	Draft bilingual Polish-English contracts compliant with the Polish Labor Code.
Background Verification	EOR	Perform reference and criminal background checks as needed.
Welcome Email	Company & EOR	Company sends welcome message; EOR prepares legal onboarding documents and orientation.
On Joining Day
Employment Documentation	EOR	Sign labor contracts, collect NDAs, and confirm ZUS registration.
Payroll Setup	EOR	Setup for PIT (income tax) and ZUS contributions.
Policy Briefing	Company	Present internal rules, data privacy policies, and time-off procedures.
Account Setup	EOR	Assist employee in opening a bank account for salary transfer.
Introduction to Systems	EOR	Train on HRIS platforms and salary portals.
IT Setup	Company/EOR	Deliver work equipment and coordinate IT setup.
Mentor Assignment	Company	Assign a buddy or mentor for team integration.
Post-Onboarding
Payroll Explanation (1st Pay)	EOR	Clarify payslip structure, social contributions, and net pay.
Ongoing Support	Company	Schedule feedback sessions and team check-ins.
HR Operations	EOR	Handle payroll processing, legal compliance, and benefits upkeep.

Processing Payroll

Managing payroll in Poland is complex due to mandatory contributions and tax filings. An EOR handles every stage—from gross salary calculation to net salary disbursement—while ensuring compliance with the Polish Labor Code and tax laws.

Key Components of Payroll Management in Poland:

Salary and Wages: Payroll includes gross salary, meal allowances, overtime pay, and variable bonuses based on the employment contract.
Mandatory Contributions: Polish law requires deductions for ZUS (pensions, disability, healthcare), PPK (employee capital plans), and labor fund contributions.
Tax Deductions (PIT): Employers must deduct Personal Income Tax (PIT) before salary payment and file monthly reports to the Polish tax office.
Other Benefits: The EOR can manage optional offerings like private medical plans, gym passes, or holiday vouchers, in addition to legal obligations.

Stages of Payroll in Poland:

Payroll Calculation: The EOR calculates gross earnings, bonuses, and statutory deductions (ZUS, PIT) for each employee according to labor and tax codes.
Tax Compliance: Correct PIT rates are applied, with tax declarations submitted to Polish authorities. The EOR also handles ZUS filings and PPK enrollment if applicable.
Salary Disbursement: Net salaries are paid to employees on time. The EOR ensures bank transfers align with Polish labor law deadlines and documentation is archived.

Suggested Read: Hire Employees in India Through EOR

Taxes in Poland

Taxes play a vital role in Poland’s fiscal structure, and employees are subject to various types of taxes. The key taxes relevant to employees include Personal Income Tax (PIT), ZUS (Social Security Contributions), and Solidarity Tax for high earners. Understanding these obligations and their respective thresholds is essential for financial planning and legal compliance.

Polish Income Tax System (PIT)

Poland uses a progressive tax system for individuals. Employees must pay Personal Income Tax (PIT) based on annual earnings. As of 2025, Poland has two main tax brackets:

Income Slab (Annual)	Tax Rate
Up to PLN 120,000	12%
Above PLN 120,000	32% (on excess)

There is also a tax-free allowance of around PLN 30,000, meaning income up to this amount is not taxed. Taxpayers may also deduct various allowances such as child deductions, internet use, or donations.

Solidarity Tax

Employees earning more than PLN 1 million annually are subject to an additional 4% solidarity tax. This is in addition to the 32% PIT bracket and is aimed at supporting social programs.

Tax Due Dates in Poland

Employees in Poland typically have taxes withheld monthly via payroll. However, they must file an annual PIT return by April 30 of the following year. Employers are responsible for filing employee PIT-11 forms by end of February. Additionally, all social security contributions (ZUS) must be paid by the 15th of the following month. Adherence to these timelines ensures compliance and avoids penalties.

Tax Thresholds in Poland

Poland’s tax system includes several income-based thresholds:

PLN 30,000: Tax-free threshold.
PLN 120,000: Income above this level is taxed at 32%.
PLN 1 million+: Subject to solidarity tax.

Businesses are also liable for corporate tax (CIT), generally at 19%, with a reduced 9% CIT rate available for small businesses with revenues under PLN 2 million.

ZUS: Social Security Contributions

In Poland, ZUS contributions are mandatory and cover pensions, healthcare, and other benefits. These contributions are split between the employer and employee:

Contribution Type	Employer %	Employee %
Retirement (Pension)	9.76%	9.76%
Disability	6.5%	1.5%
Accident Insurance	0.67%–3.3%	0%
Labor Fund & FGŚP	~2.45%	0%
Health Insurance	0%	9%

Employers remit the entire ZUS payment monthly on behalf of both parties.

Advance Tax Withholding

In Poland, advance tax (PIT) is withheld monthly by the employer. This is based on an estimated annual income, and final settlement is done during annual tax filing. Employers are responsible for applying tax-free thresholds, deductions, and correct PIT tables during payroll.

Professional Activity Tax

Poland does not have a specific “Professional Tax” like in India, but freelancers or contractors operating under civil law contracts (B2B) are taxed under different systems such as flat-rate tax, lump-sum, or linear tax (19%) depending on their chosen structure.

Deductions and Exemptions

Polish taxpayers can claim several deductions:

Child Tax Credit: Deduction based on the number of children.
Internet Usage: Up to PLN 760 annually.
Charity Donations: Certain types are deductible up to 6% of income.
Travel to Work Expenses: Standard lump-sum deduction for commuting.
Pension Contributions: Mandatory ZUS contributions are tax-deductible.

Employers can assist employees in understanding and maximizing these deductions to reduce annual tax burdens.

Employee Capital Plans (PPK)

PPK (Pracownicze Plany Kapitałowe) is a voluntary retirement savings system. Contributions include:

Employee: 2%–4% of salary.
Employer: 1.5%–4% of salary.
State Bonus: Annual and welcome contributions.

Employers must manage enrollment, payroll deductions, and transfer of contributions to the selected PPK provider.

Employee Insurance and Health Benefits

Polish employees are automatically enrolled in public health insurance via ZUS, covering doctor visits, hospitalization, and sick leave. Employers may also offer private medical insurance or life insurance as a benefit, which is often valued by employees.

Asanify’s Support For Employee Tax Optimization in Poland

Asanify helps global businesses manage compliant hiring and payroll in Poland by offering comprehensive employee tax optimization solutions. From correct PIT and ZUS withholding to benefits structuring and PPK contributions, Asanify ensures your employees benefit from all available deductions and allowances. The platform also generates real-time payslips, manages government filings, and provides expert support to ensure full compliance with Polish fiscal regulations—allowing businesses to retain talent and reduce tax-related risks.

Gross-to-Net Salary Calculator for Hiring Employees in Poland

When hiring employees in Poland, understanding the total employment cost is essential for both employers and employees. The gross-to-net salary calculation reflects the full cost to the employer, including salary, social contributions (ZUS), health insurance, and optional benefits. For employees, it shows what they will actually receive as net salary after taxes and mandatory deductions.

To simplify this process, businesses can use a Gross-to-Net Salary Calculator for Poland, which breaks down all payroll components such as income tax (PIT), ZUS contributions, and other statutory costs. This ensures both transparency and compliance, helping employers budget accurately and helping employees understand their take-home pay.

For more details on payroll structure and how to calculate total employment costs in Poland, check out our blog!

Key Considerations While Hiring Employees through EOR in Poland

Employee Agreements in Poland

Employee agreements in Poland are essential legal documents that must adhere strictly to the Polish Labour Code. An EOR partner ensures that all agreements include key components such as job role, salary, working hours, confidentiality obligations, non-compete clauses, and termination terms. These contracts must be in written form and often issued in Polish with an English version. Accurate, compliant drafting is vital, as improperly worded contracts can lead to legal challenges or labor inspections.

Work Hours and Probation

Poland’s standard workweek is 40 hours, typically split into 8 hours per day over five days. Flexible schedules are permitted under certain employment models. Probation periods, which must be explicitly stated in the contract, can last up to 3 months and are used to assess employee suitability. During this time, the notice period for termination is shorter (ranging from 3 days to 2 weeks), providing flexibility for both parties.

Leave Policies

Employees in Poland are entitled to paid annual leave and various statutory leaves. An EOR ensures that all leave entitlements are properly structured and clearly documented within the employment agreement.

Standard Leave Policy in Poland

Leave Type	Description	Duration
Annual Leave	Paid vacation, depending on seniority	20 days (under 10 years of service); 26 days (10+ years)
Sick Leave	Paid by employer/ZUS	Up to 33 days/year (paid by employer), then by ZUS
Maternity Leave	Leave for childbirth and recovery	20 weeks + optional parental leave
Paternity Leave	Leave for fathers post-childbirth	2 weeks
Parental Leave	Shared parental care after maternity leave	Up to 41 weeks (total, shared)
Bereavement Leave	Leave for death of a close relative	2 days
Special Leave (e.g. Marriage)	For marriage or child birth	1–2 days (depending on occasion)

An EOR in Poland ensures all leave types are managed in compliance with regulations and that employees receive proper ZUS payments during long-term leave.

Types of Leave in Polish Employment Law

Annual Leave: Accrued yearly; unused leave carries over for 3 years.
Sick Leave: Employer pays the first 33 days (14 for those 50+); ZUS covers extended absence.
Maternity & Parental Leave: Guaranteed by the state with ZUS-funded benefits.
Paternity Leave: Must be used within 24 months of child’s birth.
Special Occasions Leave: Marriage, childbirth, funerals—granted as short-term leave.

List of General Public Holidays in Poland (2025)

Date	Occasion	Category
1 January	New Year’s Day	National Public Holiday
6 January	Epiphany	National Public Holiday
1 April	Easter Monday	National Public Holiday
1 May	Labour Day	National Public Holiday
3 May	Constitution Day	National Public Holiday
19 May	Pentecost	National Public Holiday
30 May	Corpus Christi	National Public Holiday
15 August	Assumption Day	National Public Holiday
1 November	All Saints’ Day	National Public Holiday
11 November	Independence Day	National Public Holiday
25 December	Christmas Day	National Public Holiday
26 December	Boxing Day	National Public Holiday

Gratuity or Severance Payments

Polish law doesn’t follow a gratuity model like India but mandates severance pay in specific cases, such as collective dismissals or redundancy. Severance depends on the employee’s tenure:

1 month’s salary – less than 2 years of service
2 months’ salary – 2 to 8 years
3 months’ salary – over 8 years

An EOR ensures these obligations are met if the contract or dismissal conditions qualify for severance pay.

Termination Policies

Termination in Poland must comply with the Labor Code. Valid reasons and notice periods must be documented:

2 weeks’ notice – Less than 6 months’ employment
1 month – 6 months to 3 years
3 months – More than 3 years

Unjustified dismissal may lead to reinstatement orders or compensation by labor courts. EORs manage terminations in full compliance, reducing employer risk and ensuring lawful procedures.

Bonus Payments in Poland

Bonus payments are not mandatory under Polish law but are common as part of employment packages. Bonuses may be performance-based, discretionary, or contractual. Employers must clearly define bonus structures in employment contracts to avoid misunderstandings. EORs manage bonus payouts while ensuring they are taxed and reported appropriately.

Health Insurance in Poland

Health coverage is provided through public health insurance via ZUS, funded by employer and employee contributions. Benefits include:

Primary care and specialist consultations
Hospital treatment
Emergency services

Employers often supplement public coverage with private health insurance to enhance talent retention. EORs in Poland manage ZUS registration and optional benefit packages to improve employer branding.

Employee Benefits in Poland

Employee benefits in Poland are a key part of total compensation and play a crucial role in attracting and retaining talent. These benefits are structured around statutory entitlements governed by the Polish Labour Code and supplementary perks offered by employers to enhance employee satisfaction.

Statutory Benefits in Poland

Statutory benefits are those required by Polish law, ensuring that employees receive baseline protections and entitlements. Employers must comply with these to operate legally in Poland.

Social Security Contributions (ZUS): Mandatory contributions to retirement, disability, sickness, health, and accident insurance schemes. Both employer and employee contribute a fixed percentage of gross salary.
Healthcare Coverage: Through ZUS, employees gain access to Poland’s public healthcare system (NFZ), including general practitioners, specialists, and hospitalization.
Paid Annual Leave: Employees are entitled to 20 or 26 days of paid vacation annually, depending on years of service.
Maternity and Paternity Benefits: Fully paid leaves are provided during childbirth and postnatal care, funded via ZUS.
Sick Leave Pay: Up to 33 days per year (or 14 days for employees 50+), funded by the employer; longer absences are covered by ZUS.
Parental and Childcare Leave: Extensive leave options post-maternity, often partially funded by the state.

Supplementary Benefits in Poland

Employers frequently offer additional benefits to stand out in the competitive job market and support work-life balance.

Private Medical Insurance: Many companies offer access to private healthcare providers for faster treatment and specialist care.
Multisport or Gym Cards: Subsidized fitness programs to encourage employee wellness.
Meal Vouchers or Subsidies: Provided through benefit cards or food delivery credits.
Flexible Work Hours or Remote Work: Increasingly common to enhance employee autonomy.
Performance Bonuses or Profit Sharing: Tied to individual or company performance.
Company Car or Transport Allowances: For employees in specific roles or with longer commutes.

Flexible Benefits Programs (FBP)

Although not as tax-advantaged as in India, Polish companies use Flexible Benefits Platforms to allow employees to customize their perks. These often include:

Lunch cards
Internet reimbursement
Professional training budgets
Mental health support packages

Asanify’s international payroll and benefits management platform ensures these perks are delivered efficiently while maintaining compliance with Polish labor and tax regulations.

Terminations in Poland

Employee termination in Poland must comply strictly with the Polish Labour Code, which outlines procedures for different types of termination and associated employee rights.

Notice Periods in Poland

2 weeks – Less than 6 months of employment
1 month – Between 6 months and 3 years
3 months – Over 3 years of service

It must be in writing, and the employer must justify the termination with valid reasons unless it’s by mutual agreement.

Severance Pay in Poland

Severance is mandatory in specific cases, such as redundancies or company restructuring, and depends on tenure:

1 month’s salary – less than 2 years
2 months’ salary – 2–8 years
3 months’ salary – 8+ years

If termination is unlawful, courts may order reinstatement or compensation.

Key Points:

Legal Compliance: Employers must follow the Labor Code precisely, especially when terminating long-term employees.
Documentation: Clear justification and proper documentation are essential.
Employee Contracts: Contracts should include clear provisions for notice, probation, and termination.
Employee Rights: Severance, unused leave, and end-of-employment certificates (świadectwo pracy) must be honored.

Types of Termination

Termination for Cause (Disciplinary Dismissal)

Can occur immediately without notice in cases of:

Gross misconduct
Absence without leave
Criminal behavior

Employers must inform the employee in writing within 1 month of learning of the misconduct.

Termination Without Cause

Occurs when the employer dismisses due to restructuring, poor performance, or other non-disciplinary reasons. Must be accompanied by notice and may require severance.

Collective Dismissals

If 10 or more employees are laid off within 30 days (in companies with over 20 employees), this constitutes a collective dismissal under the Act on Group Dismissals. Prior consultation with employee representatives and notification to the labor office is required.

Voluntary Termination (Resignation)

Employees may resign by submitting notice per their contract. Employers must issue the świadectwo pracy (employment certificate) immediately upon termination.

What are the Key Steps in Terminating Employees in Poland?

1. Observe Notice Period

The statutory notice period must be followed unless the employment is terminated for disciplinary reasons or during probation.

2. Conduct Disciplinary Process (if applicable)

If termination is for cause, the employer must document the offense and notify the employee in writing with evidence and justification.

3. Issue Final Settlement

Upon termination, the employer must:

Pay all outstanding wages
Compensate unused vacation days
Pay severance (if applicable)
Handle social security and tax clearances
Provide final payroll statements

4. Documentation

The employer must:

Issue a świadectwo pracy
Maintain internal documentation of the process
Provide records of salary and ZUS contributions

How to Choose the Right EOR Poland Services

Expertise and Local Knowledge

When selecting an EOR Poland partner, it is essential to choose a provider with strong expertise in Polish labor law, taxation, and ZUS (social insurance) compliance. The provider should have deep knowledge of local employment practices, public benefits systems, and collective labor agreements. This local understanding ensures your business remains compliant with Polish labor code, minimizing the risk of penalties, disputes, or misclassified employment.

Comprehensive Service Offerings

A top-tier EOR service provider in Poland should deliver end-to-end employment lifecycle services, including:

Employment contract creation (bilingual if needed)
ZUS registration and payroll processing
Personal income tax (PIT) compliance
Benefits administration (public and private)
Onboarding and offboarding support
Handling sick leave, vacation, and parental benefits

A comprehensive solution lets your team focus on scaling your business across Europe, while the EOR ensures 100% compliance and operational efficiency.

Scalability and Flexibility

Your business needs may vary—whether you’re hiring one software engineer in Kraków or building a distributed sales team across Warsaw and Wrocław. An ideal EOR Poland partner should offer scalable and flexible plans, supporting:

Rapid onboarding
Short-term project hires
Full-time team expansion
Easy exits and local terminations

Ensure that the EOR can adapt to changing employment volumes, offer local HR expertise, and support remote and hybrid work models in line with Polish legal norms.

Technology and Data Security

With GDPR in force across the EU, data privacy and digital security are crucial. Your EOR provider should operate on a secure, GDPR-compliant platform that:

Encrypts employee data
Offers access-controlled HR dashboards
Maintains audit trails for compliance
Automates payroll, ZUS filings, and PIT reporting

Select an EOR that demonstrates commitment to IT security certifications and compliance with both Polish and European data protection regulations.

How to Choose the Right EOR Poland Services

Compliance and Risk Management

A key advantage of partnering with an EOR in Poland is ensuring compliance with the Polish Labour Code, social security (ZUS), and EU employment standards. Your EOR provider should have a proven record in handling compliance audits, payroll tax filings, and adapting quickly to regulatory changes. This reduces legal exposure and ensures your employment practices align with Polish labor legislation.

Reputation and Client References

Assess the provider’s credibility by examining client reviews, case studies, and testimonials from other international companies. A reputable EOR Poland partner will have demonstrated experience with successful market entries and a solid track record of maintaining employee compliance and satisfaction across different industries.

Expertise in Polish Employment Regulations

Your EOR must possess in-depth knowledge of local employment contracts, termination procedures, leave policies, mandatory ZUS contributions, and taxation rules (PIT, PPK, etc.). This ensures lawful hiring, fair employee treatment, and risk-free terminations in line with Polish labor and administrative frameworks.

Service Offerings and Scalability

Ensure the EOR offers a comprehensive service suite, including payroll, onboarding, HR administration, tax reporting, benefit management, and compliant offboarding. The partner should be capable of scaling up or down with your team—whether you’re testing the Polish market or building a regional hub.

Data Security and Privacy Compliance

In the EU, GDPR compliance is non-negotiable. Choose an EOR that uses encrypted platforms, maintains data access logs, and ensures all personal employee data (health, tax, financial) is processed lawfully and securely.

Transparent Pricing and Contractual Agreements

The best EOR Poland partners will offer clear pricing models and well-defined service agreements. Contracts should detail the scope of services, fee structure, data ownership, and SLAs to avoid future misunderstandings or hidden costs.

Local Network and Support

A reliable EOR should have an established local presence in Poland and relationships with HR, legal, tax, and immigration experts. This ensures seamless coordination on employment matters, visa support (if needed), and quick response to Polish administrative processes or employee concerns.

Benefits of Working With an Employer of Record Service Provider Poland

Compliance and Legal Expertise

Polish labor laws are detailed and protective of employees, requiring strict documentation, notice periods, and payroll contributions. An EOR partner ensures your company meets obligations related to:

Social security (ZUS)
PIT tax filings
Paid leave and health insurance
Employee capital plans (PPK)
GDPR and contract regulations

This safeguards your business from costly violations and government penalties.

Time and Cost Efficiency

Establishing a company in Poland can take months. An EOR eliminates the need for entity registration, legal counsel, or setting up a local HR department. You can onboard employees within weeks, saving on:

Incorporation expenses
Legal and consulting fees
Ongoing payroll and compliance costs

Swift Market Entry

Whether you’re testing the European market or hiring specialists in Kraków, Warsaw, or Wrocław, an EOR enables rapid employee onboarding and full legal employment—without waiting for company formation. This is especially advantageous for startups and global firms seeking agility.

Local HR Support

An EOR provides on-the-ground HR support, helping with:

Onboarding and orientation
Managing employee benefits and grievances
Navigating cultural expectations
Handling legal communications with Polish authorities

This improves employee experience and retention.

Flexibility and Scalability

Need to scale your team quickly or exit a project location? An EOR handles everything from mass onboarding to collective terminations, allowing you to adjust workforce size easily while staying compliant.

Risk Mitigation

The EOR acts as the legal employer, absorbing risks associated with:

Employment disputes
Terminations
Misclassification penalties
HR compliance audits

This shields your company from legal liability and reputational damage.

Cost Efficiency

Outsourcing employment through an EOR significantly lowers operating costs. There’s no need to hire a local payroll team, legal advisors, or benefits administrators. Everything from salary disbursement to benefit registration is bundled into one monthly service fee.

Mitigating Cultural and Language Barriers

Poland has its own work culture, labor vocabulary, and regional nuances. An EOR with Polish-speaking staff bridges cultural gaps, assists with employee engagement, and aligns company policies with local norms—crucial for effective team integration.

Focus on Core Business Activities

By delegating all employment responsibilities, your internal team can concentrate on:

Market development
Sales and operations
Product and service delivery
Customer acquisition and support

The EOR ensures regulatory peace of mind so you can scale strategically.

Visa Types in Poland

Asanify simplifies the process of hiring foreign employees in Poland by offering end-to-end support for obtaining visas and residence permits. Our expert team assists with document preparation, government liaison, and legal compliance, ensuring that your employees can legally live and work in Poland without administrative hurdles.

Visa Application Process

Foreign nationals who wish to work in Poland must first obtain a national visa (Type D) or a temporary residence and work permit. The process begins with receiving a job offer from a registered Polish company. The employer must first obtain a work permit (zezwolenie na pracę) on behalf of the employee.

Once the work permit is approved, the employee can apply for a Type D visa at the Polish consulate or embassy in their home country. Required documents include:

Valid passport
Work permit issued by the Polish Voivodeship Office
Signed employment contract
Proof of qualifications and professional experience
Health insurance proof or declaration of insurance upon arrival

Once the visa is granted, the employee can travel to Poland to begin employment.

Work Permit Requirements in Poland

To legally employ non-EU nationals in Poland, a work permit is mandatory. Key requirements include:

A valid job offer from a legally registered company in Poland
A contract specifying salary, job title, and duration of employment
The job must meet Polish labor standards in terms of wages and employment terms
The employer must prove that no suitable EU candidate is available (Labor Market Test, if applicable)

Work permits are typically issued for the duration of the employment contract, up to 3 years, and can be renewed. Categories of permits vary by type (A–E) based on the nature of employment (e.g., local employment, delegation, intra-company transfer).

Residence Permit and Temporary Stay

If the employee intends to stay longer than 90 days, they must apply for a Temporary Residence and Work Permit (zezwolenie na pobyt czasowy i pracę) from the local Voivodeship Office (Urząd Wojewódzki) after arriving in Poland. This combined permit enables both legal residence and work and typically takes 1–3 months to process.

Foreigner Registration in Poland

Non-EU nationals staying in Poland for more than 30 days must register their place of residence (zameldowanie) within 4 days of arrival at the local municipal office (Urząd Gminy or Urząd Miasta). Required documents include:

Lease agreement or property ownership proof
Passport and visa/residence permit
Registration form (Meldunek)

Timely registration is essential to remain compliant with Polish immigration laws. Delays can result in fines or complications with residence renewals.

Risks or Drawbacks of EOR Poland

1. Limited Control

A primary drawback of using an EOR in Poland is reduced control over administrative processes. Since the EOR is the official employer, they manage contracts, payroll, social contributions, and legal filings. Although the client retains operational oversight of employees, there may be constraints in aligning the day-to-day execution of HR procedures with your company’s internal standards and culture.

2. Potential Cultural Differences

Businesses unfamiliar with Polish work culture may face communication or operational challenges. Differences in hierarchical structures, decision-making styles, holidays, and labor expectations may cause misalignment. While EORs bridge this gap, fully integrating with Poland’s business norms requires active involvement from the client’s global HR team.

3. Cost

EOR services can be more expensive on a per-employee basis than setting up and running a local HR department—especially for large-scale teams. Fees typically cover HR administration, payroll, taxes, and compliance, but may also include markups for legal risk, tech platforms, and support. Businesses must evaluate whether the benefits of EOR—speed, compliance, simplicity—justify the cost.

4. Data Security and Confidentiality

Working with an EOR means entrusting sensitive employee data to a third party. While reputable EORs in Poland follow GDPR and Polish data protection regulations, companies should ensure robust encryption protocols, access controls, and employee consent policies are in place.

5. Scalability Challenges

Although most EORs can scale with your business, rapid expansions (e.g. hiring 50+ employees across multiple cities) may strain service delivery, impacting response times or onboarding efficiency. Choose an EOR with proven experience handling scale-ups in Poland and across the EU.

6. Communication Challenges

Time zone differences and language barriers may occasionally hinder communication between global HQs and the EOR team in Poland. While Polish EORs often provide bilingual support, ensure that escalation paths, service-level agreements (SLAs), and regular check-ins are clearly defined.

How Does Employer of Record Poland (EOR) Differ From HR Software?

1. Employer of Record (EOR)

An EOR in Poland acts as the legal employer on record, managing all statutory requirements on behalf of a foreign business. This includes:

Payroll and ZUS contributions
Employment contracts in Polish
PIT (Personal Income Tax) withholding
Employee insurance and benefits
Compliance with Polish Labor Code and GDPR
Legal handling of employment terminations

An EOR allows companies to legally hire and pay employees in Poland without opening a local entity, making it ideal for market testing, short-term projects, or distributed teams.

2. HR Software

In contrast, HR software is a digital tool for automating HR workflows such as:

Employee data management
Time tracking and leave requests
Performance evaluations
Recruitment pipelines
Internal communications

While HR software can streamline HR processes, it does not provide legal employment or handle compliance tasks such as tax filings, employment registration, or labor inspections in Poland.

Use EOR for legal employment and risk management
Use HR software for internal HR efficiency and automation

How Much Does It Cost to Avail Services Under EOR Poland?

Scope of Services

Pricing depends on the scope—some businesses may only need payroll and ZUS registration, while others require full-service packages that include benefits, onboarding, labor law guidance, and employee offboarding.

Employee Strength

EOR providers usually follow a per-employee-per-month (PEPM) model. Larger headcounts can lead to volume discounts, but pricing still reflects the level of HR/legal complexity involved.

Complexity of Employment Regulations

If your business operates in regulated industries such as finance or healthcare, compliance costs may rise due to increased legal scrutiny, union interactions, and benefit obligations.

Customization and Additional Services

Services such as private health insurance, legal representation, visa sponsorship, or GDPR assessments will add to base pricing. EORs offering expatriate support or multilingual contracts may charge additional customization fees.

Technology Infrastructure

Top-tier EORs invest in digital HRIS systems for payroll, compliance, employee portals, and data security. These tech-enabled solutions offer transparency but often come at a higher monthly premium.

Pricing Models and Contract Terms

Common pricing models include:

Flat-rate per employee
Tiered pricing (based on job level or services used)
Setup fees for onboarding, tech integration, or bulk hiring
Discounted annual contracts for long-term partnerships

Some providers may also charge exit or transfer fees if you convert employees to your internal payroll after EOR termination.

Conclusion: EOR Poland

The Employer of Record (EOR) Poland model offers businesses a powerful gateway to enter and scale within the Polish market—without the administrative burden of setting up a legal entity. From legal employment and tax compliance to HR administration and risk mitigation, EOR services allow companies to operate confidently within the local framework.

For startups, global enterprises, and project-based expansions, working with an EOR in Poland provides:

Swift market entry
Legal peace of mind
Cost-effective operations
On-demand workforce scaling
GDPR-compliant data security

Whether you’re hiring a remote developer in Kraków or a sales team across Warsaw, the EOR model allows you to focus on your core business while leaving employment compliance and payroll administration to the experts.

FAQs – Employer of Record (EOR) Poland

How does an Employer of Record ensure compliance with local labor laws in Poland?
An Employer of Record (EOR) ensures compliance in Poland by managing employment contracts, ZUS (social security) registrations, PIT (personal income tax) filings, paid leave entitlements, and adherence to the Polish Labour Code.

What are some key Polish labor laws that an EOR helps navigate?
An EOR helps navigate labor laws such as the Polish Labour Code, ZUS regulations, the Act on Employment Promotion, and EU employment directives regarding working hours, paid leave, health insurance, and termination procedures.

How does an EOR act as the legal employer for a company’s workforce in Poland?
The EOR becomes the official employer by signing contracts with employees, managing payroll, handling tax and ZUS filings, providing benefits, and ensuring all HR practices are compliant with Polish law—while you maintain operational control.

What are the benefits of using an Employer of Record in Poland?
Benefits include fast market entry, legal compliance, simplified HR processes, lower administrative overhead, and the ability to hire in Poland without establishing a local legal entity.

How does an EOR help companies comply with Polish employment laws when hiring international employees?
The EOR manages visa coordination (if needed), tax registration, ZUS contributions, work permits, and contract creation in line with Polish regulations for hiring non-EU employees.

Is EOR legal in Poland?
Yes, EOR services are legal in Poland as long as they comply with the country’s labor laws, data protection regulations (including GDPR), and statutory tax and social security obligations.

Can an EOR help manage employment contracts for a company’s remote workers in Poland?
Absolutely. An EOR ensures that remote employees working from Poland are employed under fully compliant contracts and receive the required statutory benefits and protections.

What are the benefits and challenges of hiring in Poland?
Benefits: Skilled workforce, access to the EU market, strong tech and services sectors.
Challenges: Strict labor protections, language differences, and navigating complex ZUS and tax regulations.

How does an EOR support companies in providing employee benefits to their Polish workers?
EORs handle mandatory benefits such as ZUS registration, health coverage, pension contributions, and optional perks like private medical insurance, Multisport cards, and wellness programs.

Does EOR have a platform and what features does it include?
Yes. EOR platforms in Poland typically offer features such as automated payroll processing, tax and ZUS filings, employee self-service portals, contract generation, benefits management, and compliance tracking.

How much does an EOR cost in Poland?
EOR pricing in Poland varies based on the scope of services, number of employees, and additional features like legal consulting or visa assistance. Costs are usually calculated per employee, per month, plus any setup or customization fees.

Which is the best Employer of Record service in Poland?
The best EOR service depends on your hiring volume, required level of support, and industry. Leading providers include Asanify, Deel, Remote, and Papaya Global, all of which offer local compliance expertise and scalable support in Poland.

What is the difference between EOR and PEO?
An EOR is the legal employer, responsible for all employment obligations. A PEO enters into a co-employment relationship, where both the company and provider share responsibilities, which is less common in the Polish context.

What are the advantages of partnering with an EOR for legal compliance when managing a global workforce?
An EOR ensures you meet all Polish labor, tax, and data regulations, avoiding legal risks while allowing you to hire and operate in the country without opening a local subsidiary.

Is there a minimum or maximum number of employees I can onboard using Asanify?
Asanify offers flexible solutions with no fixed minimum or maximum. Whether you’re hiring one specialist or scaling a full remote team, their platform is built to support companies of all sizes in Poland.

Not to be considered as tax, legal, financial or HR advice. Regulations change over time so please consult a lawyer, accountant or Labour Law expert for specific guidance.