Employer of Record (EOR) in Poland

Brain Source International enables you to hire employees in Poland without the need to set up a local entity, saving you time and reducing costs. Our Employer of Record (EOR) in Poland manages onboarding, payroll, immigration, and employee benefits, ensuring a fast and fully compliant hiring process to support your business growth.

Why Poland Is Not a “Low-Risk” EU Hiring Market

Despite its popularity, Poland has a highly formalized labor system with strict enforcement of payroll accuracy, social security reporting, and employee protection rules. Many compliance issues do not appear during hiring — they emerge later, during audits, employee exits, or disputes.

Common risk areas for foreign employers include:

• Retroactive ZUS recalculations
• Incorrect overtime and working time tracking
• Improper use of trial contracts
• Errors in leave accrual and carryover
• Termination without sufficient legal justification

These issues often result in financial exposure long after the employment relationship has begun.

What is an Employer of Record (EOR) in Poland?

An Employer of Record (EOR) in Poland is a strategic partner that enables foreign companies to hire local talent quickly and compliantly, without the need to establish a legal entity in the country. By officially employing your Polish workforce on your behalf, the EOR assumes full responsibility for employment contracts, payroll management, tax reporting, benefits administration, and compliance with Polish labor laws. This significantly reduces the legal, financial, and operational burden typically associated with international expansion.

Partnering with an Employer of Record in Poland allows your business to focus on operations and team performance while we handle the complex administrative processes — including social security (ZUS) contributions, personal income tax (PIT) filings, paid leave tracking, and adherence to working time regulations under the Polish Labour Code. Whether you’re hiring remote employees, scaling a project team, or testing the Polish market, an EOR gives you the agility and confidence to grow your presence in Central Europe without delay or risk.

By partnering with an EOR, you can hire employees in Poland without the need to establish a local entity or navigate complex labor laws.

Employer of Record in Poland vs Setting Up a Local Entity

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Who Carries Legal Responsibility When Hiring in Poland?

In Poland, legal responsibility does not disappear when tasks are outsourced. Even when recruiters, payroll providers, or consultants are involved, authorities ultimately assess who is legally responsible for employment compliance.

Through the EOR model, Brain Source International becomes the legal employer of your Polish workforce, assuming responsibility for:

• Employment contracts
• Payroll and ZUS reporting
• Leave and working time compliance
• Termination procedures
• Audit readiness and documentation

This removes ambiguity and protects your business from fragmented liability.

The Real Cost of Employment in Poland: Employer Perspective

Beyond gross salary, employment costs in Poland include mandatory social contributions, benefits administration, paid leave obligations, and compliance overhead. Small errors in calculation or reporting can compound over time.

Using an Employer of Record allows companies to predict employment costs accurately while avoiding hidden compliance expenses related to corrections, audits, and disputes.

Employer of Record (EOR) in Poland: Key Aspects of the Polish Labour Code

General Information

• Currency: Polish Złoty (PLN)
• Payroll Frequency: Monthly
• Capital: Warsaw
• Fiscal Year: 1 January – 31 December

Minimum Wage

General: Poland’s minimum wage is set to increase twice in 2025.

Current minimum wage: PLN 4,242 per month (effective from January 1, 2025)

Upcoming increase: PLN 4,300 per month (effective from July 1, 2025)

This adjustment reflects the government’s efforts to keep up with rising living costs.

Payroll

Payroll Cycle: Salaries are paid on a monthly basis and employees must receive their salary no later than the 10th of the following month.

13th Salary

There is no legal requirement for 13th-month payments.

Taxation in Poland

Employer Payroll Contributions

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Employer Payroll Contributions

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Employee Income Tax

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Would you like to know the approximate cost of employment in Poland?

Employee Benefits in Poland

Employee Benefits in Poland combine strong statutory protections with modern perks offered by leading employers. Every company hiring in Poland — or working through an Employer of Record in Poland — must provide mandatory benefits such as medical examinations, OHS training, social fund contributions (ZFŚS), and PPK retirement plans.

Beyond legal requirements, competitive employers also offer private healthcare, supplementary pension schemes, additional paid leave, Multisport fitness cards, flexible working arrangements, training budgets, and relocation support.

Understanding these regulations is essential for building a compliant, attractive workplace and ensuring fast, risk-free hiring in Poland.

Working Hours

General: The standard workweek in Poland is

40 hours, divided into eight-hour days. This is the general rule, although specific arrangements can be made through collective bargaining agreements or individual contracts.  

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Overtime: Employees who work beyond the standard 40-hour workweek are entitled to overtime pay. Overtime is capped at 48 hours per week and 150 hours annually.

Overtime rates vary depending on the time of day:

• Standard overtime: 150% of the regular hourly rate.
• Overtime on nights, Sundays, or public holidays: 200% of the regular hourly rate.

Employees can also choose to receive compensatory time off instead of overtime pay.

Leave

Annual Leave (Vacation):

The length of paid annual leave in Poland depends on an employee’s seniority:

• Employees with less than 10 years of work experience: entitled to 20 days of annual leave.
• Employees with 10 or more years of work experience: entitled to 26 days of annual leave.

Note: Work experience includes both employment periods and time spent in education.

Additional Leave Provisions

• Unused leave: Can be carried over to the following year but must be taken by September 30th.
• Parental leave: Employees with children under 14 are entitled to two additional days of leave (80% pay), but only one parent can use these days per year.
• Specific occupations: Certain professions, like teachers and academics, may qualify for extended leave periods of up to 36 days.

Public Holidays

When a public holiday falls on a Saturday, another day off must be given to the worker in lieu.

WP Data Tables

Sick Days

Polish employees are entitled to paid sick leave, the duration of which depends on age:

• Employees under 50: Up to 33 days of paid sick leave from the employer. After 33 days, Social Security (ZUS) takes over payments.
• Employees over 50: Up to 14 days of paid sick leave from the employer. After 14 days, Social Security (ZUS) takes over payments.

Sick leave pay is generally 80% of the average salary of the previous 12 months. However, in cases of pregnancy-related illnesses, work accidents, or illnesses related to a child or relative, the payment is 100%. Sick leave due to work accidents or caring for sick family members is covered by Social Security (ZUS) from the first day.

Maternity Leave

Polish law provides generous maternity leave benefits for mothers.

Leave duration: The length of maternity leave depends on the number of children born or adopted:

• One child: 20 weeks
• Two children: 31 weeks
• Three children: 33 weeks
• Four children: 35 weeks
• Five or more children: 37 weeks

Maternity pay: The Social Security Institute pays 100% of the employee’s regular salary during maternity leave.

Start date: Maternity leave can begin up to six weeks before the expected due date or later, even after childbirth.

Minimum post-birth leave: Mothers must take at least 14 weeks of maternity leave after childbirth. Any unused portion beyond 14 weeks can be transferred to the child’s father.

Adoption leave: Both adoptive parents are entitled to adoption leave, but not simultaneously.

These provisions aim to support women during pregnancy and childbirth, promoting a healthy work-life balance.

Paternity Leave

Fathers are entitled to two weeks of paid paternity leave within the first 24 months after the child’s birth or from the date of adoption before the child is seven years old. An employee can take the leave in a maximum of two installments of one week each, and Social Security pays the leave at a rate of 100.00% of the employee’s regular salary.

Parental Leave

Poland offers a comprehensive parental leave system for both mothers and fathers.

Parental Leave Duration

The duration of parental leave in Poland is either 41 or 43 weeks, depending on the number of children born or adopted at once. Both parents have the right to this leave.

Parental Leave Allocation

Parents can divide parental leave as they wish, but each parent is guaranteed a minimum of nine weeks of exclusive leave. The remaining leave can be shared. It’s important to note that this nine-week exclusive period cannot be transferred to the other parent.

Concurrent Parental Leave

Both parents can take parental leave simultaneously, provided their combined leave doesn’t exceed the total entitlement.

Parental Leave Pay

• Initial period: The first six weeks (eight weeks for multiple births or three weeks for older adoptions) are paid at 100% of the employee’s salary.
• Subsequent period: The remaining leave is covered by Social Security at 60% of the employee’s salary. However, if a written request is submitted within 21 days of the child’s birth, this rate increases to 80% for the entire leave period.

Additional Notes

A 21-day notice is required before starting parental leave.

Parental leave must be taken by the end of the calendar year in which the child turns six.

Other Leave

Depending on the collective agreement/employment contract terms, an employee may be allowed additional leave types for the following:

Disability Leave: A person classified as having a severe or moderate degree of disability is entitled to an additional ten days of annual leave. After working one year and after being classified in one of the above degrees of disability, the person acquires the right.

Military Leave: Employees are entitled to unpaid military leave to perform their duties.

Childcare Leave: An employee raising at least one child aged up to 14 years is entitled to two paid days off a year, covered in full by the employer. Additionally, employees who have worked for at least six months are entitled to a further three years of unpaid childcare leave until the child is five-years-old (18-years-old if the child is disabled).

Special event leave: Employees are entitled to two paid days off for close family member life events, such as a wedding, a child’s birth, or a funeral.

Probation & Termination in Poland

Trial Period in Poland

In Poland, the traditional “probation” period is referred to as a trial period, which can last up to three months. During this time, a special trial employment contract is signed. Once the trial period ends, the employer must offer a new contract, which can be either fixed-term or permanent, in accordance with the Polish Labor Code.

Notice Period

The notice period is the time between the formal declaration of employment termination and the actual end date of employment.

For trial period contracts, the notice period depends on the length of the trial:

• Up to 2 weeks → 3 business days’ notice
• More than 2 weeks but less than 3 months → 1 week’s notice
• Full 3-month trial period → 2 weeks’ notice

For fixed-term or indefinite contracts, the notice period is based on the employee’s length of service with the company:

• Less than 6 months of service → 2 weeks’ notice
• 6 months to less than 3 years → 1 month’s notice
• 3 years or more → 3 months’ notice

Employee Rights During the Notice Period

• Employers may release employees from work during the notice period, but they must continue paying their full salary.
• If the notice period is two weeks or longer, employees have the right to take paid time off to search for a new job.
• Employers may request employees to use their accrued statutory leave during the notice period. If the leave remains unused, the employer must provide financial compensation.
• Termination dates:
  • If the notice period is measured in months, termination takes effect at the end of the month.
  • If the notice period is measured in weeks, termination occurs on a Saturday.

Severance Pay

Employees are entitled to severance pay based on their length of service if the company has more than 20 employees and initiates the termination:

• Less than 2 years of service → 1 month’s salary
• 2 to 8 years of service → 2 months’ salary
• More than 8 years of service → 3 months’ salary

Legal Framework

Poland’s labor regulations are primarily governed by the 1974 Labor Code, which covers aspects like work hours, wages, overtime, leave, and job termination. Additionally, the Non-Working Days Act of January 18, 1951, outlines rules regarding public holidays and non-working days.

Why Choose Brain Source International as Your Poland EOR

Brain Source International operates as a service-driven Employer of Record in Poland, not a self-service SaaS platform. Every engagement is managed by experienced professionals who understand the practical realities of Polish labor law, payroll enforcement, and ZUS compliance — rather than relying on automated workflows designed for generic markets.

Our EOR model is human-led, with direct involvement from legal, payroll, and HR specialists who actively manage employment compliance throughout the entire employee lifecycle. This hands-on approach is essential in Poland, where payroll accuracy, social security reporting, overtime tracking, and termination procedures are closely monitored and enforced.

With a strong focus on highly regulated European markets, Brain Source International brings Poland-specific expertise that global EOR platforms often lack. We understand the Polish Labour Code, ZUS obligations, PIT reporting, trial contract limitations, notice period rules, and the risks of retroactive payroll corrections.

We have practical experience supporting companies hiring and scaling in Poland, including managing payroll audits, correcting compliance issues before they escalate, handling lawful terminations, and mitigating misclassification and documentation risks. This allows us to anticipate problems early and structure employment relationships to avoid disputes, penalties, and unexpected liabilities.

Most importantly, working with Brain Source International in Poland is safe. Employment responsibility is clearly defined, compliance is proactively managed, and risks are addressed before they surface. Our approach is built on real hiring cases, not abstract frameworks — giving companies confidence, predictability, and long-term stability when employing people in Poland.