Guide · Poland
Poland EOR Cost: What It Costs to Employ Someone in Poland (2026)
Guide · Updated 31 October 2026
On top of gross salary, an employer in Poland pays pension, disability and accident insurance, the Labour Fund and the Guaranteed Employee Benefits Fund (FGŚP). At the standard 1.67% accident rate that is about 20.48% of salary, plus 1.5% for PPK if the employee stays enrolled. An employee on PLN 10,000 a month costs about PLN 12,048 a month, or PLN 144,576 a year, before PPK, benefits and an EOR service fee. This guide shows each item, worked examples from the minimum wage upwards, and what to look for in a quote.
Last reviewed in October 2026 against ZUS, Ministry of Finance and Dziennik Ustaw sources. General information, not legal or tax advice.
The parts of a Poland EOR bill
Gross salary. Agreed monthly and paid in złoty, at least once a month, and no lower than the minimum wage of PLN 4,806 in 2026 and PLN 4,950 from 1 January 2027.
Employer contributions. Social insurance, the Labour Fund and FGŚP, passed through at cost.
PPK. The employer’s 1.5% basic contribution to the Employee Capital Plan, unless the employee opts out.
Benefits and workplace costs. Private medical care and a sports card are common for professional roles. The mandatory occupational health checks, equipment and remote-work costs also belong in the budget.
The EOR service fee. The provider’s charge for employing and paying the person, shown as its own line, plus any deposit.
The employee’s own contributions, health insurance and income tax come out of their pay. They reduce take-home pay, not your cost.
Employer and employee contributions in 2026
| Contribution | Employer | Employee | Base and notes |
|---|---|---|---|
| Pension insurance | 9.76% | 9.76% | On pay up to PLN 282,600 a year in 2026 (30 times the forecast average wage) |
| Disability insurance | 6.5% | 1.5% | Same annual cap as pension insurance |
| Accident insurance | 0.67% to 3.33% | None | 1.67% for employers with up to 9 insured people; no annual cap |
| Sickness insurance | None | 2.45% | No annual cap |
| Labour Fund | 2.45% | None | Not paid for women aged 55 and over, men aged 60 and over, and some other employees |
| FGŚP | 0.10% | None | Guaranteed Employee Benefits Fund; same exemptions as the Labour Fund |
| Health insurance | None | 9% | Of gross pay less the employee’s social insurance; not deductible from tax |
| PPK | 1.5% basic | 2% basic | Employees aged 18 to 54 are enrolled automatically and can opt out |
ZUS contributions are paid by the 15th of the following month. Sources: 2026 annual contribution cap (M.P. 2025 poz. 1206); PwC Worldwide Tax Summaries, Poland.
What happens above PLN 282,600 a year
Pension and disability insurance stop for the rest of the calendar year once an employee’s pay passes PLN 282,600 in 2026, which is about PLN 23,550 a month on average. The Labour Fund, FGŚP, accident and sickness insurance and health insurance continue on the full salary. For a highly paid employee, monthly employer cost is therefore higher early in the year and lower after the cap is reached, so look at the annual total.
Worked examples
Monthly figures in złoty for a full-time employee in 2026, with accident insurance at 1.67%, the Labour Fund and FGŚP applying, and no PPK. Income tax assumes standard employee costs of PLN 250 a month, the PLN 300 monthly tax reduction and no other reliefs, rounded to the nearest złoty.
| Monthly salary | Employer contributions | Employer cost per month | Employer cost per year | Employer PPK (1.5%) | Employee social insurance | Health insurance | Income tax | Take-home pay |
|---|---|---|---|---|---|---|---|---|
| PLN 4,806 | PLN 984.28 | PLN 5,790.28 | PLN 69,483 | PLN 72.09 | PLN 658.91 | PLN 373.24 | PLN 168 | PLN 3,605.85 |
| PLN 8,000 | PLN 1,638.40 | PLN 9,638.40 | PLN 115,661 | PLN 120.00 | PLN 1,096.80 | PLN 621.29 | PLN 498 | PLN 5,783.91 |
| PLN 10,000 | PLN 2,048.00 | PLN 12,048.00 | PLN 144,576 | PLN 150.00 | PLN 1,371.00 | PLN 776.61 | PLN 705 | PLN 7,147.39 |
| PLN 20,000 | PLN 4,096.00 | PLN 24,096.00 | PLN 289,152 | PLN 300.00 | PLN 2,742.00 | PLN 1,553.22 | PLN 1,741 at first | PLN 13,963.78 at first |
At PLN 20,000 a month, taxable income passes PLN 120,000 during the year and the 32% rate then applies, so tax rises and take-home pay falls in the later months. At the 2027 minimum wage of PLN 4,950, the employer cost is PLN 5,963.76 a month. To try your own figures, use the Poland salary and employer cost calculator.
Other costs to plan for
- Notice. 2 weeks, 1 month or 3 months depending on service, paid as normal salary, whether or not the employee works it.
- Severance. When an employer with 20 or more employees ends employment for reasons not related to the employee, severance of 1, 2 or 3 months’ pay applies by length of service, capped at 15 times the minimum wage.
- Sick pay. The employer pays 80% of pay for the first 33 days of sickness a year (14 days for employees over 50); ZUS pays after that.
- Overtime. 50% or 100% on top of normal pay, depending on when it is worked.
- Unused leave. Paid out when employment ends.
- Rate changes. The minimum wage rises to PLN 4,950 on 1 January 2027, and the annual contribution cap is set again each year.
How to read an EOR quote for Poland
Ask to see the cost for a full year: the salary in złoty, each employer contribution, the accident rate used, PPK, the annual cap for higher salaries, and the benefits you plan to offer. A good quote separates the employment cost, which is passed through, from the provider’s own fee.
NNRoad does not publish a standard price for Poland. We review the role, how it will be managed, the expected duration and the salary, then send a written proposal that shows:
- the full employment cost, line by line, for a full year
- NNRoad’s service fee, the occupational health charge and any one-time item, listed separately
- any deposit and when it is returned
- the working calendar for invoices and paydays
EOR or your own Polish company?
A Polish company needs registration in the National Court Register, tax and ZUS registration, a bank account, accounting and its own payroll, and it can sell and invoice in Poland. A foreign company can also register with ZUS as a contribution payer and employ directly, but it then handles payroll, tax and the Labour Code itself. An employer of record suits a first hire or a small team while you test the market. See Employer of Record in Poland.
Questions about Poland EOR cost
How much does an employer of record cost in Poland?
You pay the employment cost at cost plus the EOR service fee. The employment cost is the salary, employer contributions of about 20.48% at the standard accident rate, PPK at 1.5% unless the employee opts out, and agreed benefits.
How much does an employee cost on top of salary in Poland?
About 20.48% of gross salary in employer contributions at a 1.67% accident rate, so PLN 10,000 a month costs about PLN 12,048. Add 1.5% for PPK and the benefits you offer.
What is the minimum wage in Poland in 2026?
PLN 4,806 a month and PLN 31.40 an hour from 1 January 2026, rising to PLN 4,950 and PLN 32.30 on 1 January 2027.
Is PPK mandatory for employers in Poland?
Employers must offer PPK and enrol eligible employees aged 18 to 54, who can opt out. The employer pays 1.5% and the employee 2% as basic contributions.
Do Labour Fund and FGŚP stop at the annual cap?
No. Only pension and disability insurance stop once pay passes PLN 282,600 in 2026. The Labour Fund, FGŚP and accident insurance continue on the full salary.
Can I pay a Polish employee in euros or dollars?
Salary is stated and paid in złoty. You can fund payroll in another currency; the proposal shows the exchange rate used.
Want the numbers for your own hire?
Send us the role, the salary and the city, and we will reply with a line-by-line annual estimate.
Related
How NNRoad employs and pays your Poland hire.
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.