EREditorial team · Updated 14 Oct 20268 min read14 providers compared28 sources
PLN 19,517 employer cost a month on your own payroll, PLN 192,000 salaryNot all-in: what it leaves out is under the cost table.
PLN 19,500 a month in salary and employer contributions on PLN 192,000
5 steps before the first Polish payroll
3 registrations with ZUS and for PPK
Paying staff through your own Polish company takes a company that can act, a ZUS report for each employee within 7 days and a PPK agreement. Salary and employer contributions come to about PLN 19,500 a month on PLN 192,000.
Short answer
Each new employee is reported to ZUS within 7 days of the start of the insurance obligation.
With one employee who must be enrolled, the company signs a PPK management agreement with a financial institution, in electronic form.
Monthly pay goes out in arrears, by the 10th of the next month; income tax advances follow by the 20th.
A payer with legal personality sends ZUS declarations and contributions by the 15th; other payers have until the 20th.
On this page
What comes before the first Polish payroll
The order is company, then ZUS, then PPK, because each duty is triggered by the one before it. A spółka z o.o. needs share capital of at least PLN 5,000 in shares of at least PLN 50.[1] It starts business after entry in the KRS register of entrepreneurs, or earlier as a company in organisation.[2] ZUS opens the company’s payer account from the KRS data; within 7 days of the first hire the company adds its bank accounts and the date contributions start, on form NIP-8 at the tax office.[3] The set-up table gives no duration for these steps.
Each employee is then reported for social insurance within 7 days of the start of the insurance obligation.[4] The number of people reported sets the accident insurance rate: a flat rate up to 9 insured persons, and from 10 the activity group’s rate times a corrector.[5] An employer with at least one person who must be enrolled in the employee capital plan (pracownicze plany kapitałowe, PPK) signs a management agreement with a financial institution, in electronic form.[6] All three are under employer registrations.
Running payroll month to month
Gross pay is settled first and every filing follows from it. Monthly pay goes out in arrears on a fixed date, within the first 10 days of the next month.[7] Before it does, the employer deducts the employee’s social insurance share, 9% health insurance[8] and the tax advance, 12% of the month’s income until the year’s pay from that employer passes PLN 120,000.[9] ZUS contributions and the declaration follow by the 15th for a payer with legal personality, such as a spółka z o.o.,[4] and with more than 5 people they go in electronically.[10] Tax advances reach the tax office by the 20th. After the year, the PIT-11 for each employee and the PIT-4R declaration are due at the tax office by the end of January.[11] The payroll obligations block lists every date.
The yearly base for pension and disability contributions is capped at 30 times the forecast average monthly wage[12], PLN 282,600 for 2026.[13] The Labour Fund, FGŚP and PPK payments are charged without that cap.[14][15][16] The cost table shows one employee at the example salary.
Registering as an employer
With your own entity, these steps run one after another before the first payroll.
ZUS registers a KRS company as a contribution payer automatically; the company files the supplementary data (bank accounts, date contributions start) with the tax office on form NIP-8 within 7 days of hiring the first employee.
An employer with at least one employee who must be enrolled concludes a PPK management agreement with a financial institution, in electronic form.
Employer registrations
ZUS contribution payer
ZUS creates the payer account of a KRS company from KRS and tax-office data; the company adds the supplementary data on form NIP-8 at the tax office within 7 days of hiring the first employee.[3][17]
ZUS registration of employees
The employer reports each employee for social insurance within 7 days of the start of the insurance obligation; the accident rate depends on the number of insured persons reported.[4][5]
PPK management agreement
An employer with at least one employee who must be enrolled concludes a management agreement with a financial institution, in electronic form.[6]
Running payroll: deadlines and filings
The employer withholds a monthly advance of 12% of the month's income until the year's income from that employer passes PLN 120,000, and 32% after that, and pays it to the tax office by the 20th of the following month.[9]
From gross pay the employer deducts the employee's half of the 19.52% pension contribution, 1.5% for disability, 2.45% sickness insurance, 9% health insurance, 2% to PPK unless the employee opted out, and the income tax advance.
–
Social-insurance declaration and contributions[4][10]
The settlement declaration and the monthly reports are sent, and contributions paid, together. A payer settling for more than 5 people sends them electronically.
15th of the next month for payers with legal personality, 20th for others
Each employee's income information (PIT-11) goes to the tax office and to the employee; the annual declaration of tax withheld (PIT-4R) goes to the tax office. Forms for the tax office are filed electronically.
End of January to the tax office; end of February for the employee's PIT-11
The employer gives each employee the monthly contribution data for the past year, and on request the data for the previous month, at most once a month.
By 28 February for the past year
What one hire costs
Monthly cost of an employee on PLN 192,000 a year, on your own payroll.
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.
Total to employer, 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[16]
1.5%
240
Total to employer
19,517
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.
Global payroll providers
All 14 global payroll providers we score: those working in Poland first, then the rest, 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
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
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
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
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
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
4.2Our score 4.2 of 10Limited dataOur global payroll score
Global payroll price
Custom quote
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
One hire on PLN 192,000 a year, through your own entity and through an EOR, from the figures on this page and the EOR page. The own-entity cost leaves out what running the entity costs, so the two columns are not like for like.
Poland: own entity and EOR for one hire
Compared
Own entity
Employer of Record
Before the first hire
5 set-up and registration steps
No entity: the EOR’s entity employs
Employer cost a month, before any provider fee
PLN 19,517
PLN 19,517
Provider fee a month
–
US$99 to US$699 a month (17 providers, USD); €299 a month (one provider, EUR)
Fewer than 3 providers publish a fee in PLN, so no total with the fee is given; fees in other currencies are not converted.
Neither figure is all-in: both leave out the costs named under the cost table.
By the 15th of the next month for payers with legal personality, such as a spółka z o.o., and by the 20th for other payers. The settlement declaration and monthly reports go in with the payment.
What is PPK, and does the employer pay into it?
PPK is the employee capital plan. The employer's basic payment is 1.5% of pay, charged without the yearly cap, and an employee can opt out by a written declaration.
Is there a cap on social contributions in Poland?
Only on pension and disability insurance: in 2026 their yearly base stops at PLN 282,600. The Labour Fund, Solidarity Fund, FGŚP and PPK are charged on the full pay.
When are PIT-11 and PIT-4R due in Poland?
The employer files each employee's PIT-11 and its own PIT-4R declaration with the tax office electronically by the end of January after the tax year. The employee gets the PIT-11 by the end of February.
What does an employer deduct from a Polish employee's gross pay?
The employee's share of social insurance (half of the 19.52% pension contribution, 1.5% disability, 2.45% sickness), 9% health insurance, 2% to PPK unless the employee opted out, and the monthly income tax advance.
Works in Poland
