Employer of Record in Poland: agency rules, cost and providers
EREditorial team · Updated 14 Oct 20268 min read20 providers compared19 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 in salary and contributions, before the EOR fee
US$99 lowest published EOR fee a month, in US dollars
20 EOR providers covering Poland
A provider that employs someone solely to work for and under your direction does temporary agency work in Polish law, which limits the tasks and caps the time with one client at 18 months in 36. Contributions add ≈22% to salary before the fee.
Short answer
Temporary work covers only seasonal, periodic or ad hoc tasks, work your own staff could not finish on time, or an absent employee's duties.
Your company can use the same worker for 18 months within 36 consecutive months, whichever agency assigns them, or 36 to cover an absent employee.
A PLN 192,000 hire costs about PLN 19,500 a month in salary and contributions; the provider's fee comes on top.
Published fees run from US$99 to US$699 a month per employee, in US dollars and not converted to zloty.
A provider that employs a person solely to work for and under the direction of a client works as a temporary work agency, which needs an entry in the register of employment agencies. Temporary work covers only seasonal, periodic or ad hoc tasks, tasks the client's own staff could not finish on time, or an absent employee's duties, and the same worker may work for one client for at most 18 months in any 36. The act does not list an ongoing, open-ended role among these tasks.
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[14]
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.
How an EOR works in Poland
The temporary work act applies when the provider employs the person only to work for your company and under its direction. The provider is the employer and signs the employment contract; your company, as the user employer, sets the tasks and checks the work.
Who does what when an EOR employs for you in Poland
Your company signs a service agreement with the EOR provider and pays it the salary, the employer contributions and a fee.
The EOR provider is the legal employer in Poland: it signs the employment contract and runs payroll, social contributions and benefits.
Under the temporary work act your company, as the user employer, sets the tasks and checks the work; the provider stays the employer and needs an entry in the register of employment agencies.
Your companyNo entity in Poland
Service agreementYou pay salary, contributions and a fee
EOR providerLegal employer in Poland
Employment contractPayroll, social contributions, benefits
EmployeeWorks in Poland
Duties split by contract
Under the temporary work act your company, as the user employer, sets the tasks and checks the work; the provider stays the employer and needs an entry in the register of employment agencies.
The Labour Code judges how work is done in practice, whatever the contract is named.[3] The temporary work act limits temporary work to seasonal, periodic or ad hoc tasks, tasks the user employer’s staff could not finish on time, and an absent employee’s duties.[1] It does not list an ongoing, open-ended role, so its text leaves open how a long-term remote hire fits. The provider needs an entry in the register of employment agencies, and may place foreign workers who need a work permit only 2 years after it.[2]
EOR or your own Polish company
An EOR lets you employ in Poland now, inside the limits above. With your own spółka z o.o. you employ the person directly, nobody is assigned to you, and the temporary work act has no role. The company and its registrations come first: the payroll page lists the steps, from forming it to the ZUS report and the employee capital plan (PPK) agreement.
The cost table uses the flat accident insurance rate of 1.67%, which applies to an employer reporting fewer than 10 insured persons.[10] A small company of your own pays that rate. A provider reporting 10 or more pays the rate of its activity group times a corrector of 0.5 to 1.5,[8] so its own line can differ from the table.
The fee is the other difference. It is charged per employee for each month the arrangement lasts and, since providers price Poland in US dollars, the page shows it next to the zloty figure rather than in a total. With your own company there is no fee, and the costs of running the company and its payroll take its place.
20 days[16]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.
2 weeks[18][19]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.
EOR providers 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
Can a foreign company use an Employer of Record in Poland?
Within limits. Where the provider employs the person solely to work for and under your direction, the temporary work act applies: the provider needs a register entry, the work must be one of the task types the act lists, and the time with one client is capped. The act does not list an ongoing, open-ended role.
What happens when an EOR assignment in Poland reaches 18 months?
Your company may not use the same temporary worker beyond 18 months within 36 consecutive months. The limit binds you as well as the agency, so moving the worker to another provider does not restart it. Only cover for an absent employee allows 36 months, followed by a 36-month wait.
Which accident insurance rate does the Polish cost example use?
The flat 1.67% for an employer reporting up to 9 insured persons. A payer reporting 10 or more pays its activity group's rate times a corrector of 0.5 to 1.5, so that line differs for a large provider.
What does one employee through an EOR cost in Poland?
Salary plus contributions comes to PLN 19,517 a month on PLN 192,000. The provider's fee is extra: published prices run from US$99 to US$699 in US dollars, and we do not add them to the zloty figure.
