Employer of record in Poland: cost and rules (2026)

Employing someone in Poland costs the employer about 20.5% on top of gross salary in statutory contributions, plus an EOR fee of $199 to $699 per month at providers that publish prices ("from" prices). Example: a gross salary of PLN 10,000 per month costs PLN 12,048 per month (about $3,026) before any EOR fee.

Rates checked: 2026-11-13. On a standard employment contract the employer pays its half of pension and disability insurance, accident insurance, and three small funds (Labour Fund, Solidarity Fund and wage-guarantee fund) on top of gross salary. Pension and disability contributions stop once the employee passes an annual earnings ceiling. There is no mandatory 13th salary, and the workplace pension plan (PPK) adds an employer contribution unless the employee opts out.

Estimates only, not tax, legal or accounting advice. Statutory rates, limits and provider prices change; check the linked sources and ask a qualified adviser before you hire.

Employer contributions in Poland

Minimum wage: PLN 4,806 per month. Gross, from 1 Jan 2026 (minimum hourly rate for contractors on civil-law contracts PLN 31.40). Already announced for 2027: PLN 4,950 per month and PLN 32.30 per hour (Council of Ministers regulation of 14 Sept 2026, Dz.U. 2026 item 1213). Source: Rozporzadzenie Rady Ministrow z 11.09.2025, Dz.U. 2025 poz. 1242

Worked example: PLN 10,000 gross per month

Optional items are not in the total: PLN 150 per month.

Contractor, EOR or own entity in Poland

Contractor

Under the Labour Code, work done under an employer's direction, at a place and time set by the employer is employment whatever the contract is called, and replacing an employment contract with a civil-law contract while keeping those conditions is not allowed. Since 8 July 2026 the labour inspectorate can itself decide by order that an employment relationship exists, and the maximum fine for disguising employment rose from PLN 30,000 to PLN 60,000. A genuine contractor (a sole proprietor, known as JDG) pays their own social insurance and tax. In 2026 the standard minimum monthly contributions are about PLN 1,788 (about PLN 1,927 with voluntary sickness cover), before health insurance, on a minimum base of PLN 5,652. New businesses can use reliefs. Source: api.sejm.gov.pl

Own entity

A limited liability company (sp. z o.o.) needs share capital of at least PLN 5,000 with a minimum nominal share value of PLN 50, and exists only from entry in the KRS register. The online route (S24, standard template articles, cash contributions only) is faster: the court must decide the application within one day of receiving it, and the court fee is PLN 250 (PLN 500 on the standard route), plus a separate small publication fee. You still need a Polish address, a business bank account, tax and ZUS registrations and local payroll before you can employ staff. Source: api.sejm.gov.pl

Leave, notice, probation and termination

Annual leave: 20 days (20 days a year, rising to 26 once the employee has 10 years of employment; part-time staff get a proportional amount (Labour Code, art. 154). Public holidays: 14 statutory non-working days a year, including Christmas Eve (24 Dec), which became a holiday in 2025. In 2026 several fall on a weekend, so 8 fall on weekdays. Employers must give another day off for a holiday that falls on a Saturday.). Public holidays: 14. Source: Ustawa o dniach wolnych od pracy (tekst jednolity, Dz.U. 2025 poz. 296); leave: Kodeks pracy art. 154 (https://api.sejm.gov.pl/eli/acts/DU/2025/277/text.pdf)

Notice

Open-ended and fixed-term contracts: 2 weeks if employed under 6 months, 1 month if 6 months to under 3 years, 3 months if 3 years or more with the same employer (art. 36 Labour Code). Probation contracts: 3 working days (probation up to 2 weeks), 1 week (over 2 weeks), 2 weeks (3 months). Source: api.sejm.gov.pl

Probation

A probation contract can run up to 3 months and can be concluded once per job type (repeat only for a different type of work). Fixed-term contracts are limited to 33 months in total and at most 3 consecutive contracts, with exceptions (e.g. replacement of an absent employee). Source: api.sejm.gov.pl

Termination

Notice periods above apply, and a dismissal on an open-ended contract must state a reason and can be challenged in labour court. Statutory severance (1, 2 or 3 months' pay for under 2 years, 2 to 8 years, over 8 years of service) applies only to employers with 20 or more employees who dismiss for reasons not related to the employee, capped at 15 times the minimum wage. Source: api.sejm.gov.pl

What the calculator simplifies

• Accident rate varies by industry and headcount (we use the flat 1.67% for employers with up to 9 insured people; ZUS-assigned rates for 10+ insured people typically fall between 0.67% and 3.33%).
• Pension/disability annual cap (PLN 282,600 in 2026) is spread evenly per month; in reality contributions stop in the month the running total reaches the cap, so months before that are charged in full.
• FP, FS and FGSP exemptions (women 55+, men 60+, some returners from parental leave, certain unemployed hires) are not modelled; Labour and Solidarity Fund are skipped only if gross is below the minimum wage.
• Employer-paid sick pay for the first weeks of sickness and employer-funded benefits (medical packages, bonuses) are not included.
• Health insurance (9%) is paid by the employee and is not an employer cost, so it is excluded; employee-side pension, disability and sickness contributions (13.71%) are also excluded.
• Special-conditions workers pay an additional Bridging Pensions Fund (FEP, 1.5%); not modelled.

EOR provider prices

Prices are "from" (starting) prices as shown on each provider's own page, usually per employee per month. What you pay can be higher and depends on country, headcount and contract length. "Not verified" means we could not read the provider's price page on the check date; we show no number rather than a guess. Sorted by price, lowest first; providers without a verified price come last.

Affiliate disclosure: some links to providers may be affiliate links. If you sign up through one, we may be paid at no extra cost to you. Tables are sorted by price, not by what a provider pays us. Read the disclosure.

Calculator for Poland

CountryBrazilIndiaMexicoPhilippinesPolandVietnam

Gross monthly salary

Salary currencyLocal currency

EOR feeAll providers (range)

Include optional items (not in the headline total)

FAQ

How much does it cost to employ someone in Poland?

On top of gross salary, statutory employer costs add about 20.5% at a gross salary of PLN 10,000 per month. That is a total of PLN 12,048 per month before any EOR fee.

How much does an employer of record cost in Poland?

Providers with a published price list EOR plans from $199 to $699 per month ("from" prices, checked 2026-11-13). This is on top of salary and the statutory employer costs above. Source

How much paid leave do employees get in Poland?

Annual leave is 20 days (20 days a year, rising to 26 once the employee has 10 years of employment; part-time staff get a proportional amount (Labour Code, art. 154). Public holidays: 14 statutory non-working days a year, including Christmas Eve (24 Dec), which became a holiday in 2025. In 2026 several fall on a weekend, so 8 fall on weekdays. Employers must give another day off for a holiday that falls on a Saturday.), plus 14 public holidays. Source

What is the notice period in Poland?

Open-ended and fixed-term contracts: 2 weeks if employed under 6 months, 1 month if 6 months to under 3 years, 3 months if 3 years or more with the same employer (art. 36 Labour Code). Probation contracts: 3 working days (probation up to 2 weeks), 1 week (over 2 weeks), 2 weeks (3 months). Source

Is there a probation period in Poland?

A probation contract can run up to 3 months and can be concluded once per job type (repeat only for a different type of work). Fixed-term contracts are limited to 33 months in total and at most 3 consecutive contracts, with exceptions (e.g. replacement of an absent employee). Source

What are the rules on ending employment in Poland?

Notice periods above apply, and a dismissal on an open-ended contract must state a reason and can be challenged in labour court. Statutory severance (1, 2 or 3 months' pay for under 2 years, 2 to 8 years, over 8 years of service) applies only to employers with 20 or more employees who dismiss for reasons not related to the employee, capped at 15 times the minimum wage. Source

Sources

Rates checked: 2026-11-13.

• Rozporzadzenie Rady Ministrow z 11.09.2025, Dz.U. 2025 poz. 1242
• Ustawa o systemie ubezpieczen spolecznych (tekst jednolity, Dz.U. 2026 poz. 1474), art. 16, 19, 22; cap amount: Monitor Polski 2025 poz. 1206 (https://eli.gov.pl/api/acts/MP/2025/1206/text/O/M20251206.pdf)
• ZUS guide 'Ustalanie stopy procentowej skladki na ubezpieczenie wypadkowe' (legal status 1 Jan 2026); Act on social insurance for accidents at work and occupational diseases (Dz.U. 2025 poz. 1644), art. 28 (https://api.sejm.gov.pl/eli/acts/DU/2025/1644/text.pdf); Social Insurance System Act art. 22
• Budget Act for 2026 (Dz.U. 2026 poz. 62), art. 25; Act on the labour market and employment services (Dz.U. 2025 poz. 620), art. 259-262 (https://api.sejm.gov.pl/eli/acts/DU/2025/620/text.pdf)
• Ustawa o pracowniczych planach kapitalowych (tekst jednolity, Dz.U. 2026 poz. 192), art. 2 pkt 40, art. 23, art. 26
• Ustawa o dniach wolnych od pracy (tekst jednolity, Dz.U. 2025 poz. 296); leave: Kodeks pracy art. 154 (https://api.sejm.gov.pl/eli/acts/DU/2025/277/text.pdf)
• api.sejm.gov.pl
• api.sejm.gov.pl
• api.sejm.gov.pl
• api.sejm.gov.pl