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Poland Payroll Employment Guide

Poland offers access to a skilled, EU-based talent pool with competitive labor costs and a well-established regulatory framework aligned with European Union employment standards. The country requires strict compliance with the Polish Labour Code (Kodeks pracy), statutory minimum wage requirements, mandatory social insurance contributions through ZUS (Social Security System), registration with Polish tax authorities, and statutory benefits including annual paid leave (20-26 days), statutory sick pay, maternity/paternity leave, and protective employment termination procedures. EORs must comply with registration requirements and avoid misclassification risks that could trigger joint-employer liability.

Currency: Polish Zloty (zł PLN)

Language:Polish (primary); English (business context)

Regulatory Authority: Ministry of Labor and Social Policy, Central Statistical Office (GUS), Social Insurance Institution (ZUS), Tax Authority (KAS/Urząd Skarbowy)

Minimum Wage

National minimum (annual); approx. PLN 4,242/month (2024)

Employment Contract

Written contract required; indefinite, fixed-term, or probationary

Probation Period

Up to 3 months standard; must be documented separately

Employment Cost

Employer burden ~20-22% (ZUS pension 9.76%, disability 0.67-3.33%, accident 1.4%, Labour Fund 2.45%, FGŚP 0.1%, health insurance ~9%)

Paid Leave Days

20 days (under 10 years service); 26 days (10+ years service)

Working Hours

40 hours/week standard (8 hours/day); overtime capped at 150 hours/year

Employer Contributions

ZUS social insurance ~20-22% of gross salary (variable by component)

Income Tax (PIT)

Progressive withholding (12% up to PLN 120,000; 32% above)

Overtime Premium

150-200% of regular rate depending on day/time and collective agreement

Health Insurance

Employee 9% withheld; employer does not directly pay (via ZUS)

Hiring Guide

Poland requires clear written employment contracts that define job title, duties, salary structure, working hours and place of work, probation terms (up to 3 months), statutory benefits (annual leave, sick pay, maternity, social security, PPK), termination conditions with notice linked to tenure, and dispute-resolution under Polish jurisdiction. Employees must be properly classified (indefinite, fixed-term, probationary) and not misrouted into civil-law/B2B contracts where they function as de facto employees, as misclassification can trigger reclassification, back contributions, and joint liability. Employers must register with ZUS and the tax office, calculate and remit social security (pension, disability, accident, Labour Fund, FGŚP) and PIT at 12%/32%, plus health insurance, and issue payslips and annual PIT-11 forms. Workers are entitled to 20 or 26 days of annual leave (depending on seniority), sick pay shared between employer and ZUS, maternity, paternity and parental leave, and participation in Employee Capital Plans (PPK) unless validly opted out. Public holidays are fully paid, and core rights to ZUS coverage, health insurance, and minimum leave cannot be waived or offset by supplementary benefits.
Termination must follow the Labour Code, with notice periods of 2 weeks, 1 month, or 3 months based on length of service, and statutory severance of 1–3 months’ average salary for redundancy, alongside enhanced protections for pregnant employees, parents on leave, and union representatives. Collective redundancies require consultation, formal notifications, and adherence to procedural rules, with improper dismissals exposing employers to reinstatement and back pay. EOR providers must register as legal employers with ZUS and tax authorities, manage contracts, payroll, social contributions, PIT withholding, leave administration, and terminations in full compliance with Polish law, as well as enrol employees in PPK and maintain health and safety standards and GDPR-compliant data processing. Temporary work and employee-leasing are tightly regulated; agencies must be registered and cannot be used as a disguised labour-only model for core client activities. To remain compliant, an EOR must show genuine employer control (hiring, direction, performance management, and termination), robust documentation, and clear separation from prohibited outsourcing structures that could trigger recharacterisation or sanctions.
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For detailed hiring information, customized employment guidance, or support with your Poland EOR setup, please reach out to our team. We provide compliant employment contracts, payroll processing & tax remittance, social security registration & reporting, benefits administration, and customized onboarding & offboarding services.

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