Employer of Record (EOR) in Poland

An EOR in Poland allows businesses to enter the market quickly and help maintain compliance with local laws, all while reducing the overhead costs of establishing a local entity. Atlas HXM offers a seamless EOR service that handles all aspects of employment from payroll processing to compliant administration.

Partner with Atlas HXM for a cost-effective, compliant solution to hire and manage your workforce in Poland.

Country InsightsPolandEmployer of Record

Quick Overview of EOR in Poland

Expanding into Poland doesn't have to mean drowning in paperwork or hefty setup costs. With an Employer of Record (EOR), you can bypass the complexities of local regulations and quickly hire employees, all while maintaining compliance with Poland's labor laws. From payroll processing and tax compliance to benefits management, an EOR takes care of the legal nitty-gritty like ZUS contributions, so you can focus on growing your business without the need to set up a costly local entity.

The EOR model offers a low-risk, cost-effective alternative to setting up a subsidiary. Establishing a local entity in Poland can cost anywhere from USD 2,000 to USD 5,000 (PLN 8,000 to PLN 20,000) plus the cost of maintaining human resources (HR), legal assistance, accountants and more. It can also become highly administrative. By partnering with an EOR, you can avoid these setup costs and enter the market faster, avoiding the overhead of a physical office. This is especially beneficial for startups, SMEs, and businesses testing new markets, who need to act quickly and comply with complex local regulations.

The contents of this article is not legal advice and should be used for reference only. If in doubt, please seek independent legal advice from a lawyer in the relevant jurisdiction.

The information provided in this article is provided for general informational purposes only. Accuracy, completeness, or reliability is not guaranteed. This content does not constitute legal, professional, or other advice and should not be relied upon. Any use of the information is at your own risk. Users are responsible for independently verifying any information. All materials are provided "as is," without any warranties of any kind, express or implied and Atlas Technology Solutions, Inc. disclaim all liability arising from use of, or reliance on, this content

What You'll Learn

  • Looking to hire in Poland without the hassle and administrative burden of setting up a local entity? An EOR helps you onboard employees while maintaining compliance with payroll and local labor laws.

  • With a Direct EOR, you gain control, faster onboarding, and stronger compliance. It is ideal for businesses aiming to scale quickly.

  • On the other hand, an Indirect EOR may be more cost-effective but comes with slower processes and added complexity.

  • EOR service fees typically range from USD 300 to USD 600 (PLN 1,200 to PLN 2,400) per employee per month.

  • Atlas HXM offers a robust Direct EOR solution, providing smooth market entry, compliance, and seamless employee management: all in one platform.

How an EOR Works

Atlas HXM provide EOR services that ensure your business remains compliant with Poland's labor laws while you focus on growing your operations, free from administrative and legal burdens.

Candidate Selection

Atlas HXM does not recruit candidates, but will check the employment setup for compliance around new hires like validating right-to-work, reviewing contract terms against Polish Labor Code requirements, and configuring payroll and statutory obligations correctly.

Employment Contracts

Atlas HXM drafts and administers employment contracts in compliance with the Polish Labor Code. In the contract, we clearly outline employment terms to reduce the risk of future disputes, such as:

  • Job title and responsibilities

  • Salary, benefits, and working hours

  • Leave entitlements and notice periods

Payroll & Benefits Management

Payroll is processed in Polish złoty (PLN), including:

  • Accurate tax withholdings and ZUS contributions

  • Statutory benefits such as social insurance coverage

The EOR also helps maintain compliance with mandatory benefits, so employees are protected under Poland's laws.

Ongoing HR Support

Provides HR support, including: Leave management, employee relations and regulatory updates throughout the employee's tenure. This allows businesses to focus on core operations, while Atlas HXM handles ongoing compliance.

Costs & Pricing

EOR services in Poland are typically billed as a platform/service fee in the range of USD 300–600 (EUR 270–540 / PLN 1,200–2,400) per employee per month. This fee covers administration such as compliant contracts, payroll processing, statutory filings, and HR administration for workers. This service fee is separate from the employee's salary, benefits, taxes, and permit-related costs, which vary by role and jurisdiction. By using an EOR, companies avoid the cost and overhead of setting up a Polish entity, which can require USD 2,000–5,000 (PLN 8,000–20,000) upfront before any operational spend.

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What to Choose: EOR vs PEO

EOR

Employer of Record

An EOR becomes the legal employer for your talent in a country where you do not have an entity. The EOR handles compliant contracts, payroll, statutory benefits, tax filings, and labour-law adherence. You still direct the employee's work. This model suits companies expanding into Poland without wanting to form a local entity or take on compliance risk.

PEO

Professional Employer Organization

A PEO provides outsourced HR services like payroll, benefits, HR admin, but only when you already have a local entity. You remain the legal employer, and the PEO shares administrative tasks without taking on employer liability. Suitable when you are already established in the country and are only looking to offload HR administration.

What’s Best for You?

  • Choose an EOR when you want to hire in Poland without setting up an entity and want a partner who can take on contracts, payroll and compliance.

  • Choose a PEO when you already operate locally and just want HR support.

Work Life in Poland

Poland's employment framework is designed to balance operational needs with employee protections. Here's what you need to know:

Employment Types:

  • Permanent: Ongoing employment with full statutory benefits.

  • Fixed-Term: Hired for defined duration. A fixed-term employment contract does not have to be concluded for a specific purpose, such as a particular project. It is one of the forms of employment regulated by the Labor Code.

  • Temporary: Short-term assignments; entitled to statutory benefits like leave and overtime.

Probation Periods: Maximum probationary periods are 3 months for new employees. These periods allow employers to assess employee suitability before offering permanent employment. Notice periods during probation are 3 working days (up to 2 weeks probation) 1 week (over 2 weeks probation) and 2 weeks (for 3 months' probation), and the EOR ensures that all terms are compliant with the Polish Labor Code.

Working Hours & Overtime: In Poland, the standard workweek is 40 hours, with a maximum of 8 hours per day. Employees must receive 11 consecutive hours of daily rest and 35 consecutive hours of weekly rest. For eligible employees covered by the Labor Code overtime is paid 100% – for work at night, on Sundays and public holidays (if they are not regular working days), or on a day off granted for working on a public holiday, 50% – for overtime on a regular working day with annual limits of 150 hours per employee. The EOR ensures that all overtime is calculated correctly and that employee work hours comply with local regulations.

Leave Entitlements

Leave Type

Eligibility / Duration

Payment / Notes

Annual Leave

20 days (<10 years experience), 26 days (10+ years or university education)

Paid by employer; must be taken within calendar year or by Sept 30 following year

Maternity Leave

20 weeks

Paid leave for mothers, with additional weeks for multiple births

Paternity Leave

2 weeks

Paid leave for fathers within first 12 months of child's life

Sick Leave

182 days per year

80% of regular salary paid by employer; longer periods covered by ZUS

Public Holidays

14 national holidays

Paid; premium compensation for work on holidays

Parental Leave

Between 41-43 (for multiple births) weeks shared between parents,

Can be taken until child reaches 6 years of age

Payroll & Benefits: Wages must meet Poland's minimum wage of PLN 4,806 monthly (2026), with progressive wage models applied in specific sectors. Atlas HXM manages payroll in PLN, ZUS contributions (employer and employee), statutory benefits, bonuses, and private health insurance. Supplemental benefits can include dental, vision, wellness programs, and professional development options.

Atlas HXM can help you manage these aspects and can help ensure that employees are supported and compliant with Poland's labor laws while businesses can focus on operations without administrative burdens.

What to Choose: Direct vs Indirect EOR

Direct EOR

The EOR owns the legal entities in the target country and manages employment directly. This model offers faster onboarding, stronger compliance oversight, and greater operational control across all employment processes.

Best for: A Direct EOR model is a strong and reliable option for businesses of any size entering Poland. Whether hiring one employee or building a larger team, it provides a compliant, structured framework from day one.

Indirect EOR

The EOR provider operates through a third-party local entity. While it can be used in certain scenarios, it may introduce additional coordination layers and potential compliance complexity.

Best for: With Atlas HXM’s direct infrastructure, companies benefit from streamlined onboarding, clear accountability, and consistent compliance support — without needing to establish a local entity.

What’s Best for You?

  • A Direct EOR model is a strong and reliable option for businesses of any size entering Poland. Whether hiring one employee or building a larger team, it provides a compliant, structured framework from day one.

  • With Atlas HXM’s direct infrastructure, companies benefit from streamlined onboarding, clear accountability, and consistent compliance support — without needing to establish a local entity.

Taxes & Compliance

Poland operates on a calendar-year tax system, running from January 1 to December 31. Employers must submit monthly ZUS contributions by the 15th of the following month, monthly income tax withholdings by the 20th of the following month, and provide annual tax certificates (PIT-11) to employees by February 28th. Annual income tax returns for employees are due by April 30th of the following year.

Category

Details

Employer Payroll Tax

Pension insurance: 9.76 % of gross salary Disability, accident, labor fund, and Employee Guaranteed Benefits Fund contributions

Employee Payroll Tax

Progressive income tax: 12% (up to PLN 120,000), 32% (above PLN 120,000) Tax-free allowance: PLN 30,000 annually Employee ZUS contributions: pension (9.76%), disability (1.5%), sickness (2.45%), health (9%)

Pension System (ZUS)

Mandatory social insurance program with state and private components Total contributions: 19.52% of gross salary (split employer/employee) Annual contribution cap: PLN 282,600 (2026) Retirement ages: 60 (women), 65 (men)

VAT & EOR Costs: Poland applies a 23% VAT rate. EOR services are generally subject to VAT, either included in quoted fees or added separately. International clients may benefit from EU VAT rules for cross-border services, potentially allowing reverse charge mechanisms.

Atlas HXM handles tax compliance, including progressive income tax calculations, ZUS contributions, year-end filings, and expatriate tax arrangements, ensuring businesses remain compliant with local laws while minimizing administrative burden.

Termination

Employees must give written notice for termination, with statutory notice periods ranging from 2 weeks (less than 6 months service) to 3 months (at least 3 years service) for indefinite-term and fixed-term contracts. Probationary employees have shorter notice periods from 3 working days to 2 weeks depending on probation length. Severance pay is required for redundancy dismissals: 1 month's salary (less than 2 years service), 2 months (2-8 years), or 3 months (over 8 years). The EOR helps ensure proper handling of terminations, including notice periods, severance calculations, and required documentation.

5 Things to Look for in an EOR Provider in Poland

  1. Local expertise and knowledge of Polish Labor Code, ZUS contributions, and regulatory requirements.

  2. Advanced technology for payroll, reporting, and HR system integration.

  3. Experience in your industry and handling work permit management for non-EU nationals.

  4. Strong compliance track record and relationships with government agencies and legal advisors.

  5. Global presence to support multi-country expansion, with verified security and compliance standards (ISO 27001/27017/27018, GDPR).

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Atlas HXM provides direct EOR services, managing payroll, compliance and benefits efficiently. Atlas HXM's unified platform automates HR, payroll, and compliance tasks, while offering premium employee support, global benefits, and access to 9,000+ learning courses. Recognized by Everest Group PEAK Matrix 2025 and NelsonHall NEAT Assessment 2025, Atlas HXM combines compliance, technology, and global expertise.

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FAQs

What is the minimum wage in Poland for 2026?

The statutory minimum wage is PLN 4.806 per month for full-time employment, with proportional adjustments for part-time positions.

How long does it take to hire an employee through an EOR in Poland?

EOR hiring typically takes 2-4 weeks, depending on employment complexity and work permit requirements for foreign nationals.

What are the mandatory employer contributions to social insurance?

Employer ZUS contributions: pension (9.76%), disability (6.5%), sickness (2.45%), accident rate variable, depending on the industry and the number of employees.

Can employees work overtime in Poland?

Yes, but overtime is regulated with premium compensation. 100% – for work at night, on Sundays and public holidays (if they are not regular working days), or on a day off granted for working on a public holiday, 50% – for overtime on a regular working day and annual limits of 150 hours per employee.

What notice period is required for employment termination?

Notice periods range from 2 weeks (less than 6 months service) to 3 months (at least 3 years' service) for indefinite-term and fixed-term contracts.

How is annual leave calculated in Poland?

Annual leave is 20 working days for employees with less than 10 years' experience, and 26 working days for those with 10+ years' experience or university education.

         

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