Employer of Record in Poland - Hire without a local entity
We employ your people in Poland through our Employer of Record setup and handle contracts, payroll, ZUS, PPK and reporting. You get one dedicated contact who knows Polish employment law. [Fronted fee] per employee per month.
- Polish contracts, payroll and pension from day one
- One dedicated contact, by name
- Our fee stays the same when you add benefits
- Ready for your own entity? We scope it with you and run it for you.
What you need to know about hiring in Poland
Employer social contributions in Poland run from about 19.5% to 22% of gross salary, depending on the accident insurance rate for your sector. Add the employer share of the PPK pension plan and you land at roughly 21% to 24%. Pension and disability contributions stop at an annual cap, so the percentage falls for high earners.
You pay sick pay at 80% for the first 33 days of absence in a calendar year, or the first 14 days if the employee is 50 or older. After that, ZUS (the Polish social insurance institution) pays sickness benefit, generally 80% of pay.
Good to know
Many Polish developers work B2B. Since 8 July 2026 the labor inspectorate (PIP) can convert a sham B2B contract into employment by decision, so a contractor who works like an employee is a real risk.
Currency
- Polish złoty (PLN)
Payroll frequency
- Monthly, in arrears, by the 10th of the following month.
- ZUS settlements are due by the 15th or 20th, and PIT advances by the 20th.
Working hours
- 8 hours a day and 40 a week on average is standard.
- The legal maximum is 48 hours a week on average, overtime included. Overtime is capped at 150 hours a year unless a collective agreement says otherwise.
- Overtime pays +50% on weekdays and +100% at night, on Sundays and on holidays.
Employer taxes & social costs
- Employer ZUS contributions of about 19.5% to 22%, depending on the accident rate.
- PPK employee pension plan: the employer pays 1.5% unless the employee opts out.
Paid time off & holidays
- 20 days a year, rising to 26 once seniority reaches 10 years. Education counts toward seniority.
- 14 public holidays in 2026. Christmas Eve has been a day off since 2025.
Notice periods & termination
- Probation: 1 to 3 months, depending on the planned contract. Notice during probation is 3 working days to 2 weeks.
- Notice: 2 weeks under 6 months' tenure, 1 month from 6 months to 3 years, 3 months after that.
ZUS and monthly reporting: what employers need to know
Every employee must be registered with ZUS within 7 calendar days of starting work. Miss it and the fine can reach PLN 46,000. Each month the employer files the ZUS DRA and RCA settlements and pays contributions, by the 15th for companies with legal personality and by the 20th for others. PIT advances go to the tax office by the 20th, and the annual PIT-4R and each employee's PIT-11 are due by 31 January. We handle all of it.
ZUS also pays out sickness, maternity and parental benefits. Maternity leave is 20 weeks, parental leave 41 weeks and paternity leave 2 weeks. We file the benefit applications and keep the payroll right while your employee is away.
The Labour Code
The Labour Code (Kodeks pracy) governs contracts, working time, leave and dismissal. These are the points international employers most often miss:
- The contract must be in writing, in Polish or bilingual, by the employee's first day. The employee also gets written information on their terms.
- Fixed-term contracts are limited to 33 months and 3 contracts between the same parties. Go past either and the contract becomes indefinite.
- Notice must be in writing, with a specific and true reason and a 21-day court-appeal instruction. This also applies to fixed-term contracts.
- For indefinite contracts you must consult the trade union first, which then has 5 days to object.
- At employers with 20 or more staff, a dismissal for company reasons carries severance of 1, 2 or 3 months' pay, capped at PLN 72,090 in 2026.
What a branch or a sp. z o.o. does not solve
A sp. z o.o. needs PLN 5,000 in share capital. Registering online can take as little as 1 to 7 business days, but then come NIP and REGON numbers, ZUS payer registration, CIT, VAT, bookkeeping and PPK. A branch (oddział) is registered in KRS, needs a Polish-resident representative and keeps separate Polish-language accounts. It is still a ZUS payer and a PIT remitter.
With our Employer of Record, we are the employer, so you need neither to start. If you later want your own entity, we scope it with you and run it for you.
What a hire in Poland costs
Senior software engineer on €70,000 a year (PLN 305,627 at the NBP rate of 4.3661 on 16 October 2026), assuming a 1.67% accident rate:
- Employer contributions (20.75%, PPK included): €14,528
- Fronted EOR fee: 12 × [Fronted fee] per employee per month. See pricing.
- Total: €84,528 plus our fee, before any extra benefits.
What catches companies out in Poland
Payroll and contracts are the easy part. What catches companies out is Polish formalism. ZUS deadlines are short, overtime needs strict records, and a dismissal needs a written, specific reason. Candidates often ask for B2B, and a contractor who works like an employee can now be reclassified by the labor inspectorate.
Getting it right from the start is far easier than fixing it later.
How we work in Poland
We're the legal employer in Poland. You lead the work, the team and the culture. We handle contracts, payroll, pension, insurance, ZUS and the tax reports. You get one contact who answers quickly, and one invoice a month.
How we help in Poland
Your first employee in Poland, without your own entity
Moving B2B contractors onto proper Polish employment contracts
Growing from one person to a full team
Setting up and running your own Polish sp. z o.o. when you're ready
Why companies choose us in Poland
Fronted is not a generic global EOR Platform.
We are:
- Specialists in Nordic employment environments
- Built for collaboration with international partners
- Trusted to represent companies professionally and locally
Our role is to protect:
- your compliance
- your employer brand
- your long-term ability to scale
If you need a Nordic-grade EOR partner in Poland, Fronted is built for that role.
FAQ
Frequently asked questions about employing in Poland
For EU/EEA citizens, typically [onboarding time]. No work permit is needed, and we register the employee with ZUS within 7 days of the start date. Non-EU hires need a work permit applied for online through praca.gov.pl, which usually takes 1 to 3 months depending on the voivodeship.
Employer ZUS contributions are about 19.5% to 22% of gross salary, depending on the accident insurance rate for your sector. The employer share of the PPK pension plan is 1.5% on top. Pension and disability contributions stop at an annual cap. There is no statutory 13th salary in the private sector.
Employees get 20 days of paid leave a year, or 26 days once seniority reaches 10 years. Time in education counts toward seniority, so a graduate can reach 26 days after about 2 years of work. Four days can be taken on demand. Poland also has 14 public holidays in 2026. We track the balances.
Notice is in writing, with a specific and true reason. It is 2 weeks, 1 month or 3 months depending on tenure. For indefinite contracts the trade union must be consulted first. Employers with 20 or more staff owe severance of 1 to 3 months' pay for company-side reasons. We manage the process and the paperwork.
When you're ready, we scope your Polish sp. z o.o. with you, then run accounting and payroll for it. Moving your team means new contracts with your entity, and we agree how to preserve seniority with you. We handle the paperwork. If you hire in several countries, you keep one contact for all of them.
How it works?
Scope the role and employment setup
Fronted employs the individual locally in Poland
Ongoing payroll, compliance, and reporting handled by us
One invoice a month, and our fee stays the same when you add benefits
Talk to us about Poland
Book a call directly
Lars or Jørgen will help you.
Looking at another country?
Tell us what you need, and we'll tell you honestly what we can do there.
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