EREditorial team · Updated 14 Oct 20268 min read40 providers compared34 sources
5 years look-back for back contributionslimitation period for unpaid contributions, from when each fell due; an inspector's decision itself takes effect only from its issue date
2 business forms a Polish contractor uses here
13 Contractor of Record services on this page
20 EOR providers covering Poland, for work that is employment
A B2B contract with a Polish sole trader or company holds as long as you do not direct the work at a place and time you set. From 8 July 2026, the labour inspectorate may rule by decision that such a contract is employment.
Short answer
Work under your direction, at a place and time you set, for pay, is employment under Article 22, whatever the contract is called.
A district labour inspector can declare employment by decision once an order to put the arrangement right has not been carried out.
The fine for using a civil-law contract in employment conditions is PLN 2,000 to 60,000 under the amended Labour Code.
Copyright stays with the contractor until a written transfer names each field of exploitation (pole eksploatacji).
On this page
Where the employee line runs in Poland
The line follows the conditions of the work, not the B2B label or the invoice. Work of a set kind, under your direction, at a place and time you set, for pay, is employment, and a civil-law contract may not replace it on those conditions.[1]
The B2B route usually starts with a sole proprietorship, which can begin business on the day the CEIDG application is filed. Someone starting out, or again after at least 60 months, is free of compulsory social insurance for the first 6 months, unless the work is for a former employer for whom they did the same tasks under an employment contract this year or last.[2] Health insurance is due all the same.[3]
Two bodies can act on a doubtful contract. A district labour inspector can state employment by decision once an order to put things right is ignored, or sue in the labour court.[4] The power applies from 8 July 2026,[5] and a decision takes effect from its issue date. Back contributions come from ZUS, which decides separately on insurance and contributions,[6] within a limitation period of 5 years from when each fell due.[7] The test block has the rest.
Setting up the B2B contract and IP
Rights in the work stay with the contractor unless the contract moves them. Copyright belongs to the author; a transfer of economic rights needs written form and covers only the fields of exploitation it names, and without an express transfer the author is taken to have granted a licence.[8] The rule that hands software written by an employee to the employer applies to employees only. The IP block gives the default in one line.
Payment has its own form rule. Where both sides are entrepreneurs and the payment relates to the business, a transaction worth more than PLN 15,000 goes through the contractor’s business payment account.[9] A contractor registered for VAT issues an invoice for the service, including to a client abroad,[10] and for a company client outside Poland the service is taxed where that company is based, so as a rule the invoice adds no Polish VAT.[11] The details are under how to pay and legal form and tax.
Work of a set kind for the employer, under the employer's direction, at a place and time the employer sets, for pay is employment whatever the contract is called, and a civil-law contract may not replace an employment contract on those conditions (Labour Code Art. 22).
Who decides
The district labour inspector can state an employment relationship by decision, after an order to put the arrangement right has not been carried out, or sue in the labour court. ZUS decides in individual cases on registration for insurance and the amount of contributions.
If it is employment
From the decision date the relationship has the legal effects of employment in labour, tax, social-insurance and health-insurance law. Where the evidence does not fix the terms, it is an indefinite-term, full-time contract at the minimum wage. The fine for the civil-law contract is PLN 2,000 to 60,000; an entity that regularises it by an employment contract within 12 months of the act's entry into force on 8 July 2026 is not liable under that provision. Back contributions come from a separate ZUS decision on insurance and contributions; unpaid contributions are time-barred 5 years after they fall due.
Look-back for back contributions
5 years[1][4][5][12][6][7]limitation period for unpaid contributions, from when each fell due; an inspector's decision itself takes effect only from its issue date
What mistakes cost
Poland: what hiring mistakes cost
Mistake
Who is liable
Cost
Concluding a civil-law contract where the conditions of work require an employment contract
The paying company, as employer
Fine of PLN 2,000 to 60,000 (Labour Code Art. 281 §1)[12]
Legal form and tax
Sole proprietorship (jednoosobowa działalność gospodarcza)
A natural person running a business is an entrepreneur and can start on the day the application is filed with the CEIDG register. A person starting a business for the first time, or again at least 60 months after the last one ended or was suspended, is free of compulsory social insurance for the first 6 months, unless the work is for a former employer for whom they did the same tasks under an employment contract in the current or previous calendar year. Health insurance is still due during those months.[2][3][13]
Limited liability company (spółka z o.o.)
Share capital of at least PLN 5,000; the company starts business after entry in the KRS register, or earlier while it is in organisation.[14][2]
Tax
A sole proprietor chooses between the tax scale (12% up to PLN 120,000, 32% above), the 19% flat tax and a lump-sum tax on revenue. For the listed software and IT-consulting services the lump-sum rate is 12%, available where revenue in the previous year did not exceed EUR 2,000,000. Health insurance is 9% of the base on the tax scale and 4.9%, subject to a minimum, on the 19% flat tax.
VAT
A service to a business customer is supplied where the customer is established, so as a rule a Polish contractor charges no Polish VAT on services to a business abroad; where the customer accounts for the tax, the invoice carries the words 'odwrotne obciążenie' (reverse charge). On domestic sales the basic rate is 23%, set by Art. 146ef while its defence-spending condition holds (Art. 41(1) states 22%). Sales up to PLN 240,000 a year are exempt, but not for legal or advisory services.[15][16][17][3][11][18][19][20][21]
Contract and IP
Who owns the work
The author holds the copyright unless a statute says otherwise. A transfer of economic rights needs a written agreement and covers only the fields of exploitation it names; without an express transfer the author is taken to have granted a licence. Software written by an employee in the course of duties belongs to the employer unless the contract says otherwise.[8]
How to pay a contractor in Poland
Transfer to the contractor's business payment account
Where the other party is also an entrepreneur and the payment relates to the business, a transaction worth more than PLN 15,000 (or the equivalent in foreign currency at the NBP average rate) is paid and received through the entrepreneur's payment account.[9]
Invoice from the contractor
A VAT taxpayer must issue an invoice for sales to another taxpayer, including a taxpayer in another country.[10]
Contractor of Record providers
All 13 COR providers we score: those working in Poland first, then the rest, 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
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
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
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
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
All 5 AOR providers we score: those working in Poland first, then the rest, each by our AOR score. Working in Poland: 3 (1 by their AOR coverage list, the rest inferred from their EOR coverage). How we score
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
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
All 32 contractor management providers we score: those working in Poland first, then the rest, each by our contractor management score. Working in Poland: 18 (6 by their contractor management coverage list, the rest inferred from their EOR coverage). How we score
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
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
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
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
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
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
6.9Our score 6.9 of 10Our contractor management score
Contractor management price from
US$49per contractor a month
Contractor management countries150 claimed
ServicesPayouts · Contractors · COR
Best for
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
6.8Our score 6.8 of 10Limited dataOur contractor management score
Contractor management price from
US$19per contractor a month
Contractor management countries160 claimed
ServicesPayouts · Contractors · AOR · EOR
Best for
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
6.0Our score 6.0 of 10Limited dataOur contractor management score
Contractor management price from
3%of each payout
ServicesPayouts · Contractors
Best for
Companies that pay freelancers and contractors abroad and want one contract with one billing entity (Payroll)
Not for
Buyers whose security review needs a named SOC 2, ISO 27001 or similar certification
Top pro
Payroll publishes its fees: 39 EUR / 42 USD per withdrawal on the tariff new accounts start on, or 5%, 4% or 3% of payouts by monthly turnover (3% above 100,000 EUR/USD a month)
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
5.3Our score 5.3 of 10Limited dataOur contractor management score
Contractor management price from
3%of each payout
ServicesEOR · Payouts · Contractors · Payroll
Best for
Startups, SMBs, agencies and enterprises: the segments Remozo names for its contractor product
Not for
Buyers whose security review asks for SOC 2 or ISO 27001 held by Remozo itself
Top pro
Contractor payouts claimed in 190+ countries; 98 are listed one by one in Remozo's help centre
Top con
Contractor plan from 3% per payout: for contractor payouts, 2 of the 6 other percentage prices we compare are lower and 1 the same. The contractor page says from 1.5%, which we do not score
4.9Our score 4.9 of 10Limited dataOur contractor management score
Contractor management price
Custom quote
ServicesEOR · COR · Payouts · Contractors
Best for
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
4.5Our score 4.5 of 10Limited dataOur contractor management score
Contractor management price
Custom quote
ServicesPayouts · Contractors
Best for
Companies that pay many contractors and want a single agreement instead of one per person
Not for
Buyers who need a price before they talk to sales
Top pro
One agreement covers any number of contractors; Restaff signs the individual contracts
Top con
No client price: the fee is the formula T = Sa / K with K shown only in the client's account, Restaff can change K after notifying the client (Terms 10.2), and the invoice is paid in advance
All 24 contractor payouts providers we score: those working in Poland first, then the rest, each by our contractor payouts score. Working in Poland: 9 (6 by their contractor payouts coverage list, the rest inferred from their EOR coverage). How we score
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
Startups, SMBs, agencies and enterprises: the segments Remozo names for its contractor product
Not for
Buyers whose security review asks for SOC 2 or ISO 27001 held by Remozo itself
Top pro
Contractor payouts claimed in 190+ countries; 98 are listed one by one in Remozo's help centre
Top con
Contractor plan from 3% per payout: for contractor payouts, 2 of the 6 other percentage prices we compare are lower and 1 the same. The contractor page says from 1.5%, which we do not 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
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
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
6.4Our score 6.4 of 10Our contractor payouts score
Contractor payouts price from
0.25%of each payout
Contractor payouts countries46 claimed
Minimum termNone
ServicesPayouts
Best for
Platforms and marketplaces that pay sellers, freelancers, creators or service providers, as Stripe describes its customers
Not for
Companies that want a provider to run contractor onboarding, contracts or closing documents: Stripe's pages describe a payment flow, not those
Top pro
Fee schedule published: 0.25% + 25¢ per payout and $2 per monthly active account, plus 0.25% of payout volume for funds routing and platform management where it applies, Instant Payouts at 1% and cross-border payouts from 0.25% of payout volume
Top con
No country list for Connect payouts. The Connect page says Connect Onboarding supports 46+ countries and does not tie that to payouts; we document none
6.1Our score 6.1 of 10Limited dataOur contractor payouts score
Contractor payouts price from
US$42per payout
ServicesPayouts · Contractors
Best for
Companies that pay freelancers and contractors abroad and want one contract with one billing entity (Payroll)
Not for
Buyers whose security review needs a named SOC 2, ISO 27001 or similar certification
Top pro
Payroll publishes its fees: 39 EUR / 42 USD per withdrawal on the tariff new accounts start on, or 5%, 4% or 3% of payouts by monthly turnover (3% above 100,000 EUR/USD a month)
5.8Our score 5.8 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries200 claimed
ServicesPayouts
Best for
Enterprises and marketplaces paying large numbers of people in many countries (royalties, insurance claims, airline reimbursements, clinical trials, prizes and rewards)
Not for
Companies that want to see a price before contacting sales
Top pro
Own SOC 1, SOC 2, ISO 27001 and PCI DSS Level 1, stated on hyperwallet.com/security-compliance; the SOC 2 type, report and certifier are not shown
Top con
No price: buyers are sent to a Solutions Expert, and no setup fee, deposit or minimum term is stated either
5.8Our score 5.8 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries190 claimed
ServicesPayouts · Contractors · AOR · EOR
Best for
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
5.0Our score 5.0 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries150 claimed
ServicesEOR · COR · Payouts · Contractors
Best for
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
4.9Our score 4.9 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries190 claimed
ServicesPayouts · Contractors
Best for
Companies that pay many contractors and want a single agreement instead of one per person
Not for
Buyers who need a price before they talk to sales
Top pro
One agreement covers any number of contractors; Restaff signs the individual contracts
Top con
No client price: the fee is the formula T = Sa / K with K shown only in the client's account, Restaff can change K after notifying the client (Terms 10.2), and the invoice is paid in advance
PLN 19,517 a month[24][25][26][27][28][29][30][31][32][33][34]On a PLN 192,000 salary, before the EOR fee. 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. Not all-in: the cost section of the EOR page lists what it leaves out.
A service contract between your company and a contractor who runs a business, most often a sole proprietorship (jednoosobowa działalność gospodarcza) registered in CEIDG. It stays a business arrangement only while you do not direct the work.
What happens if a labour inspector finds a B2B contract is really employment?
From the decision date the relationship has the legal effects of employment in labour, tax and insurance law. Where the evidence does not fix the terms, it is an indefinite, full-time contract at the minimum wage.
Does moving a contractor to an employment contract avoid the fine?
A company that replaces the civil-law contract with an employment contract within 12 months of 8 July 2026, when the amendment entered into force, is not liable for that fine. Liability for unpaid contributions is a separate matter.
Which income tax does a Polish B2B contractor pay?
The contractor chooses between the tax scale, the 19% flat tax and a lump-sum tax on revenue. The lump-sum rate depends on how the service is classified, so it differs from one contractor to the next.
Who owns code a contractor writes for you in Poland?
The contractor, until the rights are transferred in a written agreement naming the fields of exploitation. The rule that gives an employer the software written by an employee does not reach contractors.
Works in Polanda
