See how hiring works with an Employer of Record in Poland
MBRemote is your Employer of Record in Poland — hire locally in 5 business days, no entity needed.
Why companies use an Employer of Record in Poland
MBRemote's Employer of Record Poland service lets you hire Polish employees without establishing a local entity — fully compliant from day one. Poland is one of Central Europe's most dynamic hiring destinations, combining a large, highly educated workforce with a cost base significantly below Western EU markets. With major business hubs in Warsaw, Kraków, Wrocław, and Poznań, Poland offers deep talent pools in software engineering, finance, shared services, and manufacturing — all within a stable EU legal framework since 2004.
Large Talent Pool
38M population, 500,000+ IT professionals, and graduates from top technical universities across Warsaw, Kraków, and Wrocław.
Cost-Competitive
Salaries 40–60% below Western European benchmarks — skilled engineers and specialists at a fraction of the cost.
EU Member Since 2004
Full EU compliance, GDPR by default, stable Schengen-area legal framework, and strong IP protection.
Thriving Tech Ecosystem
Poland hosts 1,500+ tech companies and is Europe's #3 outsourcing destination — home to R&D centers for Google, Samsung, and Allegro.
Minimum Wage in Poland
From January 1, 2025, the statutory gross minimum wage is PLN 4,666 per month and PLN 30.50 per hour. These rates apply to all full-time employees regardless of sector and are reviewed annually by the Polish Government.
As your Employer of Record in Poland, MBRemote ensures all compensation arrangements meet or exceed the statutory minimum, including automatic updates following any government revisions.
Individual Income Tax — Poland
Poland operates a progressive income tax system with two main brackets and a generous tax-free allowance that reduces the effective rate for lower and mid-range earners.
- Tax-free amount: PLN 30,000 per year (tax reduction of PLN 3,600/year — PLN 300/month)
- Basic rate: 12% on annual income up to PLN 120,000
- Higher rate: 32% on annual income above PLN 120,000
- Solidarity surcharge: 4% on income exceeding PLN 1,000,000
| Annual Income Bracket | Tax Rate | Note |
|---|---|---|
| Up to PLN 30,000 | 0% | Tax-free allowance |
| PLN 30,001 – PLN 120,000 | 12% | Basic rate band |
| Above PLN 120,000 | 32% | Higher rate band |
| Above PLN 1,000,000 | +4% | Solidarity surcharge |
Employer Payroll Cost — Poland EOR
The total employer cost above gross salary is approximately 19.48% of gross salary plus applicable fixed costs. As your Poland Employer of Record, MBRemote calculates, withholds, and remits all contributions on your behalf.
Employer Contributions:
- Pension (Emerytalna) — 9.76% of gross salary*
- Disability (Rentowa) — 6.50% of gross salary*
- Accident insurance (Wypadkowa) — 0.67% of gross salary
- Labor Fund (Fundusz Pracy) — 2.45% of gross salary
- Guaranteed Employee Benefits Fund (FGŚP) — 0.10% of gross salary
- Employee Capital Plans (PPK) — 1.50% of gross salary (mandatory if employee opts in)
Fixed Additional Costs:
- Pre-employment medical examination — PLN 200 (one-time)
- Telework allowance — PLN 100/month (where remote work applies)
- PFRON disability fund contribution — variable monthly amount
*Pension and disability contributions are capped at an annual salary ceiling of PLN 260,180. Above this threshold, these contributions no longer apply.
Note: These figures are estimates for general informational purposes. Actual costs depend on specific employment terms, applicable sector agreements, and employee circumstances. Contact our Sales team for a precise quote tailored to your hiring needs.
Overtime Pay & Maximum Working Hours
Standard working hours in Poland are 8 hours per day, 40 hours per week. Overtime is mandatory to compensate and subject to strict annual limits:
- Maximum daily overtime: 8 hours
- Maximum weekly working time (including overtime): 48 hours
- Maximum annual overtime: 150 hours (may be increased by collective agreement)
Overtime premium rates (in addition to regular wage):
- 100% premium — overtime worked at night, on Sundays, on public holidays, on a designated day off, or when weekly working time is exceeded
- 50% premium — all other overtime hours not covered by the 100% rate
- 20% of hourly minimum wage — additional supplement for each hour worked during night hours as defined in internal company regulations
Alternative compensation: Instead of overtime pay, employers may grant compensatory time off — provided the employee agrees. If time off is granted on the employee's initiative, no premium applies. If granted at the employer's initiative, one additional hour off must be given for each hour of overtime worked.
Maternity Leave
Pregnant employees are entitled to paid maternity leave beginning automatically on the day of childbirth. The statutory duration depends on the number of children born:
- Single birth — 20 weeks
- Twin birth — 31 weeks
- Triplets or more — 37 weeks
After the mandatory 14 weeks, the mother may transfer the remaining leave to the father. Leave is paid by the Social Insurance Institute (ZUS) at 100% of the sickness allowance basis. Alternatively, if the employee declares within the first 21 days of maternity leave, the entire period of maternity and parental leave combined can be paid at a flat rate of 80%.
Paternity Leave
Employees are entitled to 2 weeks of paid paternity leave, which can be taken in up to two separate parts at any point within 2 years of the child's birth.
Leave is paid by the Social Insurance Institute (ZUS) at 100% of the employee's average salary. The leave cannot be extended beyond the statutory entitlement.
Parental Leave
Following maternity leave, both parents are entitled to additional paid parental leave:
- Single birth — 32 weeks total parental leave
- Multiple births — 34 weeks total parental leave
Both parents can decide how to split the leave between them. Parental leave can be used flexibly until the child reaches age 6. The Social Insurance Institute (ZUS) funds the leave at:
- 100% of average salary for the first 6 weeks (reserved exclusively for the second parent and non-transferable)
- 60% of average salary for the remaining weeks
Non-transferable weeks: 9 weeks of parental leave are individually reserved for each parent and cannot be transferred. If one parent does not use their reserved weeks, those weeks are forfeited — they cannot be taken by the other parent.
Sick Leave
Employees are entitled to paid sick leave for up to 182 calendar days per year. Employees who fall ill during pregnancy are entitled to an extended entitlement of 270 days.
Payment responsibility is split:
- Days 1–33: paid by the employer (days 1–14 for employees aged 50+)
- Day 34 onwards: paid by the Social Insurance Institute (ZUS)
| Reason for Incapacity | Sick Pay Rate |
|---|---|
| Illness or non-work accident | 80% of sick pay basis |
| Work-related accident | 100% |
| Accident commuting to/from work | 100% |
| Occupational disease | 100% |
| Illness or accident during pregnancy | 100% |
| Organ donor-related situation | 100% |
Termination Framework — Poland EOR
Terminations must respect complex rules and the regulations of the employee's employment country. Off-boarding is always handled by the Employer with the primary stakeholders and may include ad-hoc fees as well as required or recommended steps specific to each termination case.
There is no at-will termination in Poland outside the probationary period. Employer-initiated terminations must be based on just cause and follow specific procedural requirements under the Polish Labor Code (Kodeks Pracy). As your Employer of Record in Poland, MBRemote manages the full termination process in compliance with local law.
Valid grounds for compliant termination:
- Voluntary resignation by the employee
- Mutual agreement of both parties
- Natural expiration of a fixed-term contract
- Unilateral employer termination on the basis of:
- — Termination during or at the end of the probationary period
- — Objective operational or organizational grounds (redundancy)
- — Disciplinary dismissal (gross misconduct)
- — Documented unsuitability or underperformance
Protected employees: Employees on sick leave, maternity leave, or parental leave cannot be dismissed during those periods. Employees nearing retirement age (within 4 years of pension eligibility) are also protected from termination. Trade union members may require prior union consultation before dismissal.
Notice Period Requirements
Notice periods for indefinite-term and fixed-term contracts are determined by the employee's length of service with the employer:
- Less than 6 months of service — 2 weeks notice
- Between 6 months and 3 years of service — 1 month notice
- Over 3 years of service — 3 months notice
Notice period during probation:
- Probation period up to 2 weeks — 3 working days
- Probation period over 2 weeks but under 3 months — 1 week
- Probation period of 3 months — 2 weeks
Garden leave: During the notice period, the employer may release the employee from the obligation to work while continuing to pay full salary. This is common practice for senior or sensitive roles where immediate departure is preferred.
Severance for Employees
Statutory severance pay applies only to companies employing at least 20 employees, and exclusively in cases of group dismissal (collective redundancy). Individual dismissal outside of collective redundancy does not trigger a mandatory severance obligation.
Severance entitlements for collective redundancy are based on the employee's length of service with the employer:
- Less than 2 years of service — 1 month's salary
- Between 2 and 8 years of service — 2 months' salary
- Over 8 years of service — 3 months' salary
Additional severance obligations may apply upon employee retirement or in the event of the employee's death during employment.
Severance reserve: To protect against unforeseen financial exposure from terminations, MBRemote applies a Severance Accrual to all Poland employment agreements. Calculations are based on prevailing statutory entitlements and local best practices. Any unused reserve amounts are returned to you if the employee resigns or is not entitled to severance.
Paid Annual Leave
Paid time off entitlement in Poland is linked to the employee's total cumulative work experience (including all prior employers and periods of education), not just tenure with the current employer:
- Less than 10 years of total employment — 20 working days per year
- 10 or more years of total employment — 26 working days per year
University education counts as 8 years of seniority for this calculation — meaning a newly hired graduate with 2+ years of work experience typically qualifies for 26 days immediately.
Leave accrues monthly: 1.67 days/month (20-day entitlement) or 2.17 days/month (26-day entitlement). Part-time employees receive the same entitlement pro-rated to their working time. Employees may take accrued leave from their first month of employment.
Public Holidays in Poland
Poland observes 14 national public holidays per year. Employees are entitled to paid time off on all public holidays. Work on a public holiday must be compensated with a day off in lieu or with overtime pay at the applicable premium rate.
National public holidays:
- New Year's Day — 1 January
- Epiphany (Trzech Króli) — 6 January
- Easter Sunday — variable
- Easter Monday — variable
- Labour Day — 1 May
- Constitution Day (Święto Konstytucji) — 3 May
- Pentecost Sunday (Zielone Świątki) — variable
- Corpus Christi (Boże Ciało) — variable
- Assumption of the Blessed Virgin Mary — 15 August
- All Saints' Day (Wszystkich Świętych) — 1 November
- Independence Day (Święto Niepodległości) — 11 November
- Christmas Eve — 24 December
- Christmas Day — 25 December
- Second Day of Christmas — 26 December
Onboarding Timeline — Employer of Record Poland
The Poland Employer of Record onboarding process is completed within 5 business days following client execution of the Master Service Agreement (MSA) and receipt of the deposit payment.
Required Documents
MBRemote collects and verifies all required documentation prior to contract issuance. Standard onboarding documentation for Poland includes:
| Document | Required From | Purpose |
|---|---|---|
| Valid ID card or passport | All employees | Identity verification and contract registration |
| PESEL number | Polish residents | Tax registration and ZUS enrollment |
| NIP (tax identification number) | All employees | Income tax processing |
| Proof of right to work | Non-EU nationals | Work authorization compliance |
| Polish bank account (IBAN) | All employees | Salary disbursement |
| Pre-employment medical certificate | All employees | Mandatory occupational health check |
| Occupational health & safety training confirmation | All employees | Statutory BHP training compliance |
BHP training: Polish law mandates that all employees complete occupational health and safety training (szkolenie BHP) before starting work. MBRemote coordinates this training as part of the standard onboarding process — no additional action required from the client.
Work Authorization
| Employee Origin | Work Authorization Required | Processing Time |
|---|---|---|
| EU / EEA / Swiss nationals | No permit required — free movement of workers | Immediate |
| Ukrainian nationals | Simplified procedure under Temporary Protection — registration only | 1–5 days |
| Non-EU nationals (general) | Work permit (Type A–E) + residence permit required | 30–90 days |
| Highly skilled non-EU workers | EU Blue Card via Voivodeship Office | 30–60 days |
Ukrainian talent: Poland hosts the largest Ukrainian diaspora in the EU. Temporary Protection status grants Ukrainian nationals immediate right to work — no permit required. MBRemote handles registration and compliance for Ukrainian employees as part of standard onboarding.
Employment Contract Requirements
Employment contracts in Poland must be written in Polish. Bilingual contracts (Polish + another language) are permitted and standard practice for international organizations. Contracts must be signed by both parties before or on the first working day.
Mandatory contract elements:
- Monthly gross salary and payment deadline
- Notice period obligations for both parties
- Working hours (daily and weekly schedule)
- Contract type — fixed-term or indefinite
- Contract commencement date
- Place of work
- Job title and position description
Fixed-term contract limits: Under Polish law, fixed-term contracts between the same employer and employee are limited to a maximum of 3 consecutive contracts or a combined duration of 33 months. After this threshold, the employment relationship automatically converts to an indefinite-term contract.
Probationary Period
Probationary periods are not mandatory in Poland but are widely used. The maximum probationary period is 3 months (90 days) for all contract types. There is no statutory minimum probationary period.
During the probationary period, either party may terminate the contract with a shortened notice period (see Termination tab). No severance applies during probation terminations.
A probationary period may be agreed only once with the same employee for the same type of work. Re-hiring an employee for a substantially different role may allow a new probationary period.
GDPR & Data Privacy
Poland is subject to full EU GDPR jurisdiction, enforced by the Personal Data Protection Office (Urząd Ochrony Danych Osobowych — UODO). As the legal employer of record, MBRemote acts as Data Controller for all employee personal data and ensures:
- Documented lawful basis for all HR data processing activities
- Data Processing Agreement (DPA) provided to all clients as standard
- Employee data retention limited to legally required minimum periods
- Cross-border data transfers handled under Standard Contractual Clauses (SCCs)
- Employee privacy notices provided in plain language at onboarding
GDPR fines in Poland can reach €20 million or 4% of global annual turnover — whichever is higher. MBRemote's employment infrastructure is fully GDPR-compliant by design, eliminating this exposure from your Polish hiring operations.
What does an Employer of Record in Poland really cost?
Based on a full-time employee earning PLN 10,000/month gross (≈ €2,320/month). Estimates only — contact MBRemote for a precise quote.This does not include the MBRemote service fee. *PPK contribution applies only if the employee opts in — employees may opt out after enrollment. Pension and disability contributions are capped at the annual PLN 260,180 threshold. Total employer-side cost represents approximately 22% above gross salary. Contact MBRemote for a custom quote based on the specific salary, role, and work arrangement.
Hiring in Poland without an Employer of Record — what can go wrong
Polish employment law combines strong employee protections, a multi-layered social contribution system, and strict procedural requirements. Non-compliant hiring exposes your company to significant financial penalties and legal liability. Using a Poland Employer of Record eliminates these exposures entirely.
Permanent Establishment Risk
Employing staff in Poland without a registered entity may inadvertently create a taxable corporate presence, triggering Polish corporate income tax obligations and cross-border reporting requirements with the National Revenue Administration (KAS).
ZUS Non-Compliance
Failure to correctly register employees with the Social Insurance Institute (ZUS) or miscalculating contributions triggers back-payments, statutory interest, and penalties — enforceable retroactively for up to 5 years.
Unlawful Termination Claims
Poland's strict just-cause termination requirements mean procedural errors or missing documentation can result in court-ordered reinstatement and full back-pay for the entire litigation period — often 12–24 months.
Misclassification Liability
The National Labor Inspectorate (PIP) actively audits B2B contractor arrangements. Reclassification as employment triggers retroactive ZUS contributions, income tax, and fines — going back up to 5 years.
Ready to use an Employer of Record in Poland?
Get your employee onboarded in 5 business days via MBRemote's Poland Employer of Record service — fully compliant, no local entity required.
How it works
Your Global Hiring Process
We take care of employing your team, so you can focus on growing
You choose the talent
You select the candidate you want to hire, anywhere in the world.
We employ them for you
MB Remote becomes the legal employer and handles contracts, payroll, and local labor laws.
Your team starts working
Your employee works directly with you, just like an in-house team member.
We manage compliance
We ensure ongoing payroll, taxes, and legal compliance in the employee’s country.
Frequently Asked Questions
These are the most commonly asked questions about the Employer of Record Can’t find what you’re looking for? Get in touch with an expert
Is it free to contact MB Remote?
Yes. Contacting us is completely free and without obligation. We’ll discuss your needs and explain how our EOR solution works before anything else.
How long does it take to hire an employee?
Hiring can usually be completed within a few days, depending on the country and local requirements.
What is an Employer of Record (EOR)?
An Employer of Record is a legal entity that employs workers on your behalf. MB Remote handles contracts, payroll, taxes, and local labor law compliance, while you manage the day-to-day work.
Who is the legal employer of the employee?
MB Remote is the legal employer, but the employee works exclusively for you as part of your team.
In which countries can you hire employees?
We support hiring in multiple countries. Contact us to check availability for a specific location.
How does payroll work?
We manage payroll, taxes, and social contributions in compliance with local regulations. You receive one simple monthly invoice.
Is my company still in control of the employee?
Yes. You manage tasks, schedules, and performance. We handle the legal and administrative side.