Employment in Poland at a glance
Capital
Warsaw
Language
Polish
Remote workers
813,700
Currency
PLN Polish złoty (Złoty)
Working hours
40 hours per week
Public holidays
13 days per year
Minimum monthly salary
PLN 4,806
Tax year
Jan 1 - Dec 31
Date format
DD/MM/YYYY
Misclassification penalties
Fine of 1,000zł to 30,000zł (€220 to €6,650) for violation of workers' rights, including misclassification.
Fun fact
Traditional Polish surnames change depending on gender.
Taxes in Poland
Employer contributions
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Employer tax: 19.5% - 28.5%
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Social security: 19.48% - 22.14%
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Employee capital plans (a mandatory employee long-term retirement savings program): 1.5%
Employee contributions
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Employee tax: 22.7% - 57.1%
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Social security: 13.71%
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Healthcare: 9%
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Solidarity tax: 4% for all Polish residents who earn more than 1 million zł
Income tax
Gross income: Up to 120,000zł
Tax rate: 12%
Gross income: Over 120,000zł
Tax rate: 32%
Looking for a quick cost estimate?
Use our calculator to understand what are all the employment costs you have to consider in Poland.
Employer of Record in Poland
What is an EOR?
An Employer of Record (requiring a temp agency licence in Poland) is the legal employer of a worker. As such, the Employer of Record takes care of all Polish compliance aspects of employment, including payroll, taxes, statutory benefits, employment contracts and more.
EOR responsibilities
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Ensuring their employment is compliant with local employment laws
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Processing local payroll
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Filing employment related taxes and returns
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Issuing payslips to the employee
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Distributing salary payments
How it works
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Company
Maintains a direct relationship with the employee, allocates them work tasks, and manages their performance.
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Boundless
Takes care of payroll, taxes, benefits, ensuring the employee and the company are compliant with all legal regulations.
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Employee
The third party to the employment contract, the employee, fulfils all of their obligations as a worker for the company.
Benefits in Poland
Statutory benefits in Poland
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Medical examination
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Occupational safety and health training
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Company social benefits fund & holiday funds
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Employee capital plans
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Other benefits for specific types of work
Common non-mandatory benefits in Poland
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Additional days off
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Transportation costs
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Additional PPK contribution
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Supplementary pension
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Supplementary health insurance
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Supplementary life insurance
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Cash bonus
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ZFŚS
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Fitness allowance
Rights & protections in Poland
Employment contract signed by both the employer and the employee
Payslip
Health and safety
Medical examination
Equal treatment
Protection against unfair dismissal
Union
Protection from discrimination
Protection from harassment
Pay transparency
Leave in Poland
Paid time off
20-26 working days, dependent on tenure + 13 public holidays
Sick leave
182 days. First 33 days payed by the Poland employer and the rest by the Social Security Institute
Maternity leave
20 weeks for the birth or adoption of one child, 31 weeks for two children, 33 weeks for three children, 35 weeks for four children, 37 weeks for five or more children
Paternity leave
2 weeks
Parental leave
up to 41 weeks for one child and up to 43 weeks for two children
Employment conditions in Poland
Probation
The maximum permissible probationary period in Poland is three months. The employer has no obligation to continue the employment after the probationary period has elapsed.
Non-compete
A non-competition agreement that prohibits an employee from competitive activities during employment, or for a period after it, is permitted if they have access to essential information, which will damage the business if they disclose.
Payments in Poland
Payment frequency
Most companies pay employees on a monthly basis, but it is also legal to pay employees daily or weekly.
Payday
Usually, at the last working day of each month and no later than the 10th of the following month.
End of employment in Poland
There are four ways of ending employment:
- With the agreement of both parties
- A declaration by either the employer or the employee, observing the appropriate notice period
- A declaration by either the employer or the employee, without following the proper notice period
- After the expiry of the contract term (for probationary or fixed-term contracts)
Once employment ends, the employer must issue a Certificate of Employment to the employee and deregister them from the Social Security Authority (ZUS). The final payment is due in the next pay cycle, as usual.
Terminating an indefinite period employment contract with notice must state the valid reasons for ending it and is subject to trade union control (if the employee is covered by trade union protection).
FAQs
You have four main options when hiring in Poland. You can run payroll from your HQ for short-term arrangements, engage contractors for project-based work, set up a local entity to hire directly, or partner with a temp agency licence holder. Standard EOR isn’t recognised in Poland, Boundless holds the required temp agency licence to hire compliantly without setting up a local entity.
Contractors work well when the relationship is project-based and the person serves multiple clients. If an individual gives their full and undivided attention to your company in Poland, employment is the right structure under Polish law, covering entitlements like paid annual leave, sick leave, and social security contributions. For project-based contractor engagements, Boundless’s Agent of Record (AOR) service handles classification, contracts, and payments compliantly in Poland.
HR compliance in Poland means your policies and procedures respect all applicable Polish employment laws and regulations. When you hire in Poland, this matters both to safeguard employee rights and to reduce employer risk. Compliance covers labour law, sick leave (up to 182 days), annual leave (20-26 working days), minimum wage (PLN 4,806/month), tax credits, and a 40-hour working week. Following these is fundamental for running the business well.
Employing someone in Poland costs more than the employee’s gross salary. Employers must contribute to social security, including pension, disability, and accident insurance, plus the Labour Fund, Employee Guaranteed Benefits Fund, and long-term retirement savings programs. Total employer costs vary based on salary level and contribution rates, which can be calculated using a payroll cost calculator.
Standard EOR isn’t recognised in Poland; a temp agency licence is required, and Boundless holds one. We are the legal employer of the individual for Polish government, tax, and employment authorities, providing a locally compliant contract, running payroll, filing employment taxes, and administering statutory benefits such as 20 weeks of maternity leave and 20-26 working days of annual leave. You manage day-to-day work and fund payroll each cycle.
Boundless partners with employment lawyers and advisers in each country we operate in, including Poland. They ensure employment contracts and onboarding documents comply with the local jurisdiction. We hold detailed discussions on specific norms such as payroll, social protection, data protection, notice periods, and work-from-home regulations. When a sensitive issue arises, our internal team engages the relevant firm promptly.
In Poland, both employers and employees pay taxes. For employers, these include social security contributions covering pension, disability, and accident insurance, the labour fund, employee guaranteed benefits fund, and long-term retirement savings programs. Employees pay social security contributions, solidarity tax, healthcare contributions, and income tax. Use our salary breakdown calculator for a clear overview of both employee and employer taxes.
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