Hiring in Poland: your own company, an EOR or a B2B contract
EREditorial team · Updated 14 Oct 202612 min read20 providers compared across EOR, COR and global payroll36 sources
PLN 19,517 employer cost a month before the EOR fee, PLN 192,000 salaryNot all-in: what it leaves out is under the cost table.
PLN 19,500 a month for a PLN 192,000 salary, before any EOR fee
PLN 4,806.00 minimum wage a month on an employment contract
20 EOR providers that cover Poland
In Poland the Labour Code goes by how the work is done, so a B2B contract suits only someone you do not direct. On an employment contract, employer contributions add ≈22% to salary under the cost assumptions shown below.
Short answer
An Employer of Record can employ for you before you have a Polish company, for the task types and time the temporary work act allows.
A PLN 192,000 salary costs the employer about PLN 19,500 a month before the EOR fee, which providers price in US dollars.
Your own limited liability company (spółka z o.o.) needs share capital of PLN 5,000 and may act while still in organisation.
The monthly minimum wage of PLN 4,806.00 goes up to PLN 4,950.00 from 1 Jan 2027.
Set by the provider's onboarding; no Polish company of yours
The provider, as employer, gives notice under the Labour Code
Where the provider employs the person solely to work for you and under your direction, the temporary work act limits the tasks and the time with one client.
Nobody: a B2B contract with a sole trader or a company
When the contract is signed
On the terms of the contract
Work under your direction, at a place and time you set, counts as employment whatever the contract says.
In Poland the route depends on how the person will work. Work of a set kind, under your direction, at a place and time you set, for pay, is employment whatever the contract is called, and a civil-law contract may not stand in for it on those terms.[1] A B2B contract therefore fits only someone you do not manage; the contractors page shows the line. Your own spółka z o.o. needs share capital of at least PLN 5,000[2] and may start business before its KRS entry, as a company in organisation.[3] An Employer of Record covers the time before that, but when the person works solely for you and under your direction the temporary work act limits the tasks and the time with one client (EOR page).[4]
What one hire costs
Monthly cost of an employee on PLN 192,000 a year: the cost before the EOR fee.
Assumes: Employer reporting up to 9 insured persons to accident insurance (flat accident rate), and an employee under the Labour Fund age limit (55 for women, 60 for men) who is enrolled in PPK without an opt-out.
Cost before the EOR fee, a monthPLN 19,517
Gross salaryPLN 16,00082%
Employer contributionsPLN 3,51718%
Percentages are shares of the total, not of salary.
Employee capital plans (PPK), employer basic contribution[15]
1.5%
240
Cost before the EOR fee
19,517
Plus the EOR fee, not in this total. Published fees per employee: US$99 to US$699 a month (17 providers, USD); €299 a month (one provider, EUR). We add a fee to the total only when at least 3 providers publish one in PLN, and we do not convert currencies.
The cap of 30 times the forecast average monthly wage (PLN 282,600 for 2026) applies to pension and disability only; the Labour Fund, Solidarity Fund, FGŚP and PPK contributions are charged on the base without it. The Labour Fund is due only where the monthly base is at least the minimum wage, and not for women aged 55 or more or men aged 60 or more. An employer with 10 or more insured persons pays the accident rate of its activity group (0.67% for information and communication) times a corrector between 0.5 and 1.5, not the flat rate. Employer-paid sick pay is left out.
Salary and pay
Minimum wage
PLN 4,806.00 per month[16]Rises to PLN 4,950.00 from 1 Jan 2027.[17]
13th-month salary
Not required by law[18]The statutory additional annual salary is set for employees of budget-sector units only.
Pay frequency
Monthly[19]At least once a month on a fixed date; monthly pay is paid in arrears, no later than the first 10 days of the next month.
Working time and leave
Maximum working week
40 hours[20]8 hours a day and 40 hours a week on average in a five-day week, over a settlement period of up to 4 months (extendable to 12 months where there are objective, technical or organisational reasons). Overtime for the employer's special needs is limited to 150 hours per employee per calendar year.
Statutory paid leave
20 days[21]26 days from 10 years of employment; earlier employment counts whatever the breaks, and completed schooling counts towards the 10 years (8 years for a university degree). Part-time employees get it pro rata.
Public holidays
14 days[22]Includes Easter Sunday and Pentecost Sunday, which fall on Sundays, and 24 December, added by an act in force from 1 February 2025. All Sundays are days off as well.
Sick pay
The employer pays 80% of pay for the first 33 days of illness in a calendar year (14 days for an employee aged 50 or more).[23]
2 weeks[25][26]Ordinary notice: 2 weeks under 6 months with the employer, 1 month from 6 months and 3 months from 3 years of employment with that employer. A probation contract has shorter notice: 3 working days, 1 week, or 2 weeks for a 3-month probation.
Severance
In a group redundancy: 1 month's pay under 2 years with the employer, 2 months' pay for 2 to 8 years, 3 months' pay above 8 years, capped at 15 times the minimum wage.[27]The act applies to employers with at least 20 employees dismissing for reasons not related to the employee, above the thresholds the act sets (10 employees where the employer has under 100, 10% where it has 100 to 299, 30 where it has 300 or more, within 30 days).
Income tax
Top income tax rate
32%[28][29][30]Progressive scale: 12% up to PLN 120,000 (less a PLN 3,600 reducing amount) and 32% above. A self-employed person can instead choose a 19% flat tax. A 4% solidarity levy applies to income above PLN 1,000,000 on top of the 32% rate.
A foreigner who works under a contract with a Polish employer; the employer applies for the permit, and pay must be at least the minimum wage.
Temporary residence permit for work in a profession requiring high qualifications[32]
A foreigner with higher professional qualifications and a contract of at least 6 months (employment or civil-law), paying at least 150% of the previous year's national average annual wage.
Registering as an employer
5 steps before the first payroll; what each involves and its source are on the payroll page.
24 December (Christmas Eve) became a day off from work, by an act in force from 1 February 2025, which brought the list of statutory holidays to 14.[22]
The minimum wage is PLN 4,806 a month and the minimum hourly rate PLN 31.40.[16]
The annual cap on the pension and disability contribution base is PLN 282,600, set from a forecast average monthly wage of PLN 9,420.[8]
The VAT exemption for small businesses applies to sales up to PLN 240,000.[33]
The Labour Inspectorate (PIP) can state the existence of an employment relationship by decision, and the Labour Code fines for concluding a civil-law contract in employment conditions are PLN 2,000 to 60,000. The act was published on 7 April 2026 and entered into force on 8 July 2026, three months after publication.[34][35][36]
The minimum wage rises to PLN 4,950 a month and the minimum hourly rate to PLN 32.30.[17]
Who can employ for you in Poland
All 20 EOR providers we track that cover Poland, ranked by our EOR score. How we score
Charges no set-up or offboarding fee, according to its pricing page.
7.8Our score 7.8 of 10Limited dataOur EOR score
EOR price from
US$399per employee a month
EOR countries185 claimed, 157 documented
ServicesEOR · Contractors · Payroll
Best for
Startups, growing companies and enterprises, the three segments Pebl writes a page for
Not for
Buyers who need a Contractor of Record: we list Pebl for contractor management, not COR
Top pro
Own SOC 2 Type 2 report and ISO/IEC 27001:2022 certificate, both on Pebl's security page
Top con
No live support channel named: Pebl lists its Alfie AI assistant, in-house experts and a Help Center; its pages say 24/7 support and do not say who answers
Its Poland page leaves open whether the employer is its own entity or a partner.
7.4Our score 7.4 of 10Limited dataOur EOR score
EOR price from
US$459per employee a month, billed annually
EOR countries160 claimed, 106 documented
Onboarding2–3 days
ServicesEOR · COR · Contractors · Payroll
Best for
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
Poland-specific price of US$350 a month per employee.
7.4Our score 7.4 of 10Our EOR score
EOR price from
US$399per employee a month
EOR countries180 claimed, 157 documented
Onboarding in Poland1–5 days
Deposit1 month
Minimum termNone
ServicesEOR · Contractors · Payroll
Best for
Companies from startups to enterprises: Playroll has pages for each, and its case studies include startups under 100 staff and mid-market firms of 100 to 1,000
Not for
Contractors who want to be paid other than through Payoneer, the only payout route Playroll uses
Top pro
Its own country pages document EOR hiring in 151 countries + 6 territories, against a claim of 180+
Top con
A refundable deposit of one month's salary per EOR employee; the unused part comes back within two months of the last working day, or once claims are settled if that is later
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Shows the same US$599 a month on every country page checked.
6.6Our score 6.6 of 10Our EOR score
EOR price from
US$599per employee a month
EOR countries180 claimed, 151 documented
Minimum termNone
ServicesEOR · Contractors
Best for
A first hire in one new country or a team spread over many, at a startup, mid-market firm or enterprise (G-P has a page for each)
Not for
Buyers who rank EOR providers mostly by the monthly fee
Top pro
G-P claims EOR in 180+ countries; its Globalpedia country guides document 148 countries + 3 territories one by one
Top con
EOR from $599 per employee a month; 15 of 20 other EOR prices in US dollars that we compare start lower; volume discounts are offered but not quantified
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Publishes no list price; EOR is quoted per client.
5.9Our score 5.9 of 10Limited dataOur EOR score
EOR price
Custom quote
EOR countries80 claimed, 59 documented
ServicesEOR · Contractors · Payroll
Best for
Small businesses, including teams under 10 employees, startups and enterprises: the segments Rippling has pages for
Not for
Buyers who want to compare an EOR price before a sales call
Top pro
Contractor onboarding in 185+ countries and payments in 50+ local currencies, per its contractor page; 160 countries + 2 territories are documented here
Top con
No price for EOR, contractor management or global payroll: the pricing page asks for a custom quote
Its US$599 a month is a platform fee; local employer services and benefits are billed on top.
5.8Our score 5.8 of 10Our EOR score
EOR price from
US$599per employee a month
Entity in Poland
Own entity
EOR countries160 claimed, 146 documented
ServicesEOR · AOR
Best for
Enterprise-level companies, the audience Atlas's enterprise page names
Not for
Buyers who need a Contractor of Record: under Atlas's AOR the contract stays between the client and each contractor
Top pro
EOR in 141 countries + 5 territories documented here, against a claim of 160+ with wholly owned entities
Top con
At $599 per employee monthly, the EOR price is above 15 of the 20 other USD EOR prices we compare and equal to 4; local employer services, FX and benefits premiums are billed on top
The first Contractor of Record providers from the contractors page, which also covers the employee test, tax and how to pay.
The first 3 of 13 COR providers we score: those working in Poland first, each by our COR score. Working in Poland: 9 (1 by their COR coverage list, the rest inferred from their EOR coverage). How we score
The first global payroll providers from the payroll page, which also covers set-up, registrations and filings.
The first 3 of 14 global payroll providers we score: those working in Poland first, each by our global payroll score. Working in Poland: 11 (2 by their global payroll coverage list, the rest inferred from their EOR coverage). How we score
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
How much is the Polish minimum wage for employees?
PLN 4,806.00 a month on an employment contract. It is set to rise to PLN 4,950.00 from 1 Jan 2027; the separate minimum hourly rate is not the figure for employees.
How much notice does an employer give in Poland?
Ordinary notice depends on service with the same employer: 2 weeks under 6 months, 1 month from 6 months and 3 months from 3 years. A probation contract has shorter notice.
How many days of paid leave do employees get in Poland?
20 days a year, or 26 days from 10 years of employment, a total in which earlier jobs and completed schooling count (8 years for a university degree). Part-time staff get it pro rata.
Do private employers in Poland have to pay a 13th salary?
No. The statutory additional annual salary covers employees of budget-sector units only.
