Insights
How to Hire Employees in Poland (2026): A Step-by-Step Guide for Foreign Employers
Insights · By Chen ChunJie · Updated 31 October 2026
To hire someone in Poland you need a Polish employer: your own company, your foreign company registered with ZUS as a contribution payer, or an employer of record that employs the person for you. The employer signs a Polish employment contract, arranges a medical check before the first day, registers the employee with ZUS within 7 days, withholds income tax and pays salary in złoty at least monthly. Since 2025 you must also tell candidates the pay before they are hired. These are the steps in the order they happen.
Last reviewed in October 2026 against the Labour Code and the 2025 and 2026 amendments. General information, not legal or tax advice.
Step 1: Decide who will employ the person
| Route | When it fits | What to know |
|---|---|---|
| Your own Polish company | A growing team, Polish customers or local invoicing | Registration in the National Court Register, tax and ZUS registration come first; you run payroll yourself or outsource it to a Poland payroll service |
| Your foreign company as a ZUS contribution payer | One or two employees, if you are ready to handle Polish payroll, tax and HR yourself | No Polish company is needed, but all employer duties sit with you |
| Employer of record | A first hire or small team, with no Polish entity | Our local employer employs the person and runs payroll. Employer of Record in Poland |
| Independent contractor | A defined project delivered independently | If you set the hours and manage the work, it is employment, whatever the contract says. On-Demand Talent in Poland |
Step 2: Choose employment, a civil-law contract or temporary agency work
Poland has several ways to engage people, and the label does not decide which applies; the way the work is done does.
| Type | What it is | Key point |
|---|---|---|
| Employment contract (umowa o pracę) | Work under the employer’s direction, at set times and places | Full Labour Code protection: leave, notice, sick pay, minimum wage |
| Mandate contract (umowa zlecenie) | A civil-law contract to perform services with due care | Minimum hourly rate (PLN 31.40 in 2026) and most ZUS contributions apply; no Labour Code protection |
| Contract for a specific result (umowa o dzieło) | Delivery of a defined, verifiable result | No ZUS in most cases; inspectors look closely at whether a real result exists |
| B2B with a self-employed person | A business supplying services to another business | Must be genuinely independent; since July 2026 labour inspectors can decide it is in fact employment |
| Temporary agency work | A registered agency employs the worker and places them with a user employer that directs the work | The agency must be on the KRAZ register; assignments to the same user employer are limited to 18 months in any 36 |
An employer of record is not the same as temporary agency work, but the line depends on who directs the work. If the client will manage the person day to day for a long time, the structure needs to be reviewed before the offer. Source: Act on the Employment of Temporary Workers.
Step 3: Check the right to work
Polish, EU, EEA and Swiss citizens can work in Poland without a permit. Ask for an ID card or passport and the PESEL number at onboarding.
Most other nationals need a work permit, a declaration or another legal basis before they start. Since 1 June 2025, applications are filed electronically through praca.gov.pl, the employer must sign a written contract before work starts and file a copy, and the old labour market test has been replaced by a list of occupations where permits can be refused. The simplified declaration route now covers citizens of Armenia, Belarus, Moldova and Ukraine. See Expat Employment in Poland.
Step 4: Set the pay and tell candidates
The minimum wage is PLN 4,806 a month in 2026 and PLN 4,950 from 1 January 2027. Salaries are agreed as a monthly gross amount in złoty.
Since 24 December 2025, candidates must be told the starting pay or pay range in the job advertisement, before the interview or at the latest before the contract is signed. Employers may not ask candidates about their current or past pay, and job titles and adverts must be gender-neutral. Source: Labour Code amendment on pay transparency in recruitment (Dz.U. 2025 poz. 807).
Step 5: Budget for the costs on top of salary
- Employer social insurance, Labour Fund and FGŚP: about 20.48% of salary at the standard 1.67% accident rate
- PPK: 1.5% from the employer unless the employee opts out
- Benefits such as private medical care, plus equipment and remote-work costs
- The mandatory occupational health checks and health and safety training
- Notice pay and, at employers with 20 or more staff, severance when employment ends for reasons not related to the employee
See Poland EOR cost for worked examples, employment taxes in Poland for what is withheld, or try the Poland salary and employer cost calculator.
Step 6: Write the contract
The contract must be in writing, in Polish (a bilingual version is fine), and state the type of contract, the parties, the place of work, the job, the working hours, the pay and the start date. Within 7 days of the start, the employer must also give the employee written information on working time, leave, notice and other terms.
| Topic | The rule |
|---|---|
| Probation | Up to 1 month if the planned fixed term is under 6 months, 2 months for 6 to 12 months, otherwise up to 3 months |
| Fixed term | Fixed-term work with the same employer is limited to 33 months in total and three contracts. The contract becomes open-ended in the 34th month or with the fourth contract, whichever comes first, unless an exception applies |
| Length of service | From 1 May 2026 for private employers, periods under mandate contracts, self-employment and some work abroad count towards service, which affects leave and notice. Ask new hires for proof from ZUS |
| Education | Completed education counts towards the 10 years needed for 26 days’ annual leave, for example 8 years for a degree |
Step 7: Onboard the employee
This checklist covers the first two weeks, whether you employ directly or through an employer of record.
- Pre-employment medical check passed, including for remote work
- Health and safety training before or on the first day
- Contract signed and written information on terms given within 7 days
- ZUS registration within 7 days of the start date
- PIT-2 statement collected if the employee wants the monthly tax reduction applied
- PPK enrolment after three months of service, unless the employee opts out
- Proof of previous service and education collected for the leave calculation
- Personal file and working time records opened
Step 8: Run payroll and manage the employment
| Topic | The rule |
|---|---|
| Pay | At least once a month, no later than the 10th of the following month |
| Deadlines | ZUS contributions by the 15th and income tax advances by the 20th of the following month; PIT-11 to employees by the end of February |
| Working time | 8 hours a day and an average of 40 hours a week; overtime at 50% or 100% extra, usually capped at 150 hours a year |
| Annual leave | 20 days, or 26 days with 10 years of service including education |
| Public holidays | 14 a year, including 24 December from 2025 |
| Sick leave | 80% of pay in most cases; the employer pays the first 33 days a year (14 days for employees over 50), then ZUS |
| Notice | 2 weeks, 1 month or 3 months by length of service; the employer must give a written reason |
Detailed rules are in our Poland employment law guide. Source: Labour Code (Kodeks pracy), ISAP.
Hiring checklist for Poland
- Employer chosen: your Polish company, your foreign company registered with ZUS, or an employer of record
- Type of engagement decided from how the work will really be done
- Right to work confirmed for anyone from outside the EU
- Pay or pay range shared with candidates, with no questions about pay history
- Annual cost budgeted, including employer contributions, PPK and benefits
- Contract in Polish signed, with probation and any fixed term within the limits
- Medical check, health and safety training and ZUS registration done
- Payroll calendar set for pay, ZUS and tax deadlines
Questions about hiring in Poland
Can a foreign company hire employees in Poland without a Polish company?
Yes. It can register with ZUS as a contribution payer and employ directly, handling payroll and the Labour Code itself, or use an employer of record that employs the person on its behalf.
What is the difference between an employer of record and an umbrella company in Poland?
An employer of record employs the person under a Polish employment contract with full Labour Code protection. An umbrella company usually engages contractors under civil-law contracts and pays them on invoices, which does not suit someone who will work as your employee.
Is an employer of record the same as a temporary work agency in Poland?
Not necessarily. A temporary work agency places workers with a user employer that directs their work, and must be on the KRAZ register. Whether an employer of record arrangement falls under those rules depends on who manages the work, so the role should be reviewed before the offer.
How long is the probation period in Poland?
Up to 3 months, or less if the planned fixed-term contract is short: 1 month for under 6 months and 2 months for 6 to 12 months.
Do I have to state the salary in a job advert in Poland?
You must tell candidates the pay or pay range in the advert, before the interview or at the latest before the contract is signed, and you may not ask about their pay history.
How quickly can I hire someone in Poland?
Through an employer of record, usually about two weeks once the role and salary are agreed, including the medical check. Non-EU nationals take longer because of the work permit.
Hiring your first employee in Poland?
If you do not have a Polish company, we can employ the person for you and run payroll from the first month. Tell us about the role and we will reply with the annual cost and a realistic start date.
Related
Employer contributions, PPK and worked examples in złoty.
What employers pay and withhold, with the filing calendar.
Sources: Labour Code (Kodeks pracy), ISAP; Minimum wage regulation for 2026 (Dz.U. 2025 poz. 1242); Minimum wage regulation for 2027 (Dz.U. 2026 poz. 1213); 2026 annual contribution cap (M.P. 2025 poz. 1206); Labour Code amendment on length of service (Dz.U. 2025 poz. 1423); Labour Code amendment on pay transparency in recruitment (Dz.U. 2025 poz. 807); Act on the Employment of Temporary Workers; PwC Worldwide Tax Summaries, Poland; Act making 24 December a public holiday (Dz.U. 2024 poz. 1965). Also: the Social Insurance System Act, the Personal Income Tax Act, the Employee Capital Plans (PPK) Act and the Act of 20 March 2025 on the employment of foreigners. Reviewed October 2026; general information, not legal or tax advice.