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.
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.
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.
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.
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 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.
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.
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.
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.
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.
Local expertise and knowledge of Polish Labor Code, ZUS contributions, and regulatory requirements.
Advanced technology for payroll, reporting, and HR system integration.
Experience in your industry and handling work permit management for non-EU nationals.
Strong compliance track record and relationships with government agencies and legal advisors.
Global presence to support multi-country expansion, with verified security and compliance standards (ISO 27001/27017/27018, GDPR).
The statutory minimum wage is PLN 4.806 per month for full-time employment, with proportional adjustments for part-time positions.
EOR hiring typically takes 2-4 weeks, depending on employment complexity and work permit requirements for foreign nationals.
Employer ZUS contributions: pension (9.76%), disability (6.5%), sickness (2.45%), accident rate variable, depending on the industry and the number of employees.
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.
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.
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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