GLOBAL EMPLOYER OF RECORD IN POLAND
Add headcount in Poland without setting up your own entity
Put the people you need in Poland in place without turning every hiring decision into a corporate set-up project. Acumen acts as your Employer of Record, so you can test the market, build the team and keep future incorporation as a separate business decision.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employer of Record in Poland: employment contracts in place of B2B workarounds
In Poland, many specialists work as self-employed contractors invoicing one client, or on civil-law contracts, rather than as employees. It looks cheaper and simpler until the authorities decide the relationship was employment all along. An Employer of Record gives you a third option: Acumen International employs the person on a Polish employment contract, while they work for your business under your direction.
Four ways to engage a specialist in Poland
| Contract | What it is | Social security and tax | What it means for your company |
|---|---|---|---|
| Employment contract (umowa o pracę) | Employment under the Labour Code, with leave, notice and dismissal protection | Full ZUS contributions, PPK pension saving and income tax withheld by the employer | Through Acumen International, you get the employee without becoming the employer |
| B2B contract with a self-employed person | A commercial contract with a sole trader who invoices monthly | The contractor pays their own contributions and chooses their own tax regime | If the work is done under your direction, at set times and places, it can be reclassified as employment, with contributions due for past periods |
| Mandate contract (umowa zlecenie) | A civil-law contract for services | Most ZUS contributions apply, and pay must be at least PLN 31.40 an hour in 2026 | No leave or notice rights, but the same reclassification test applies |
| Contract for a specific result (umowa o dzieło) | A civil-law contract for one defined piece of work | Usually no ZUS, which makes it a frequent target of ZUS audits | Unsuitable for ongoing roles; misuse leads to back contributions |
What changes when Acumen International becomes the employer
- Employment that can compete with B2B on take-home pay. Polish employees can use reliefs that contractors cannot, such as 50% deductible costs on pay for creative work, including software, and the income tax exemption for people under 26. Built into the offer, they narrow the gap with a B2B invoice.
- No reclassification exposure on your side. The people working for you are employees of Acumen International, with contributions paid every month, so there is no hidden liability building up in your accounts.
- Recruitment that meets the 2025 transparency rules. Every candidate receives the pay range before the employment starts, and nobody is asked about their current salary.
- Non-EU hires without a Polish entity of your own. Acumen International applies for permits as the employer under the rules in force since June 2025.
- A planned move into your own company. When a Polish sp. z o.o. makes sense, the team transfers with their service and pension saving intact.
The legal frame: temporary work and its limits
Poland regulates the assignment of employees to a client under its Act on Employing Temporary Workers. Agencies must be entered in the national register of employment agencies (KRAZ), assigned employees receive conditions no less favourable than the client’s comparable staff, and the client is responsible for health and safety and working time where the work is done. An employee can be assigned to the same client for up to 18 months within any 36-month period, so roles expected to last longer are planned from the outset, including the timing of a move to your own Polish company.
Making a salary offer in Poland in 2026
The minimum wage is PLN 4,806 a month in 2026, and specialist salaries are agreed as a monthly gross (brutto) figure, usually far above it. Four rules shape the offer itself:
- Pay range before employment. Since 24 December 2025, candidates must receive the starting salary or its range, including all pay components, in the job advert, at interview or otherwise before the contract starts. Employers may not ask what candidates earn now or earned before, and job titles and adverts must be gender-neutral.
- PPK workplace pension. Employees are enrolled automatically in Employee Capital Plans (PPK), with a basic contribution of 1.5% of pay from the employer and 2% from the employee, unless the employee opts out in writing.
- Creative-work costs. Where the role produces protected work, such as software, design or written content, and the contract transfers the rights, 50% deductible costs can apply to the creative part of pay, up to PLN 120,000 of costs a year, cutting income tax.
- Under-26 relief. Employees under 26 pay no income tax on annual employment income up to PLN 85,528.
Trial contracts, fixed terms and working time under the Polish Labour Code
- Trial-period contract: a separate contract of up to 1 month where the planned fixed term is under 6 months, up to 2 months for 6 to 12 months, and up to 3 months otherwise.
- Fixed-term limits: fixed-term employment with the same employer may last no more than 33 months in total and span no more than three contracts; beyond either limit it becomes open-ended, except for roles such as substitute cover or seasonal work.
- Written terms: the contract is signed before work starts, and the employee receives written information on working conditions within 7 days.
- Working time: 8 hours a day and an average of 40 hours a week over a settlement period, with overtime capped at 150 hours a year unless internal rules set a higher limit.
- Overtime pay: a supplement of 50%, rising to 100% for overtime at night, on Sundays and on public holidays.
- Remote work: full or hybrid remote work is agreed in writing, with the employer covering its costs, often as a fixed monthly allowance; employees can also request occasional remote work for up to 24 days a year.
- Non-compete after employment: valid only in writing and only with compensation of at least 25% of the employee’s pay for the restricted period.
Notice, written reasons and redundancy pay in Poland
Notice is the same for open-ended and fixed-term contracts and depends on service with the employer:
| Service with the employer | Notice |
|---|---|
| Under 6 months | 2 weeks |
| 6 months to 3 years | 1 month |
| 3 years or more | 3 months |
- Reasons in writing: since 2023, an employer must give the reason for ending a fixed-term contract as well as an open-ended one, and must consult the trade union where the employee is a member.
- Summary dismissal: possible for a serious breach of basic duties, within one month of the employer learning of it.
- Redundancy pay: employers with 20 or more employees pay severance when employment ends for reasons not related to the employee: 1 month’s pay for under 2 years’ service, 2 months for 2 to 8 years and 3 months for longer, capped at 15 times the minimum wage.
- Protected employees: pregnant employees, those on parental leave and employees within four years of retirement age have extra protection.
- Labour court: an employee has 21 days to challenge a termination; the court can order reinstatement or compensation.
- Mutual agreement: many exits are agreed by both sides, with terms negotiated above the statutory minimum.
Where Polish hires typically go wrong
| Trap | What it leads to | Safeguard |
|---|---|---|
| Code written without a rights transfer | Copyright in software passes to the employer by law, but other creative work only to the extent the parties intended, and the 50% cost relief needs the work identified in the contract | Rights transfer and creative-work clauses written into every employment contract and the service agreement |
| A job advert or interview without the pay range | A breach of the 2025 transparency rules and an opening for discrimination claims | Pay ranges confirmed with you before any role is advertised or offered |
| Remote work without a cost arrangement | Claims for unpaid home-working costs and a gap in health and safety duties | A remote work agreement with a cost allowance and risk assessment for every remote role |
| Fixed-term contracts rolled over | A fourth contract, or service beyond 33 months, makes the employment open-ended | Contract history tracked and the right form of contract chosen at the start |
| A dismissal without a convincing written reason | Reinstatement or compensation ordered by the labour court | Reasons documented and union consultation completed before notice |
| PPK deadlines missed | Fines for failing to enrol employees or pay contributions on time | Enrolment and contributions run through payroll |
| A foreign employee’s paperwork incomplete | Fines of PLN 3,000 to 50,000 per worker for illegal employment | Permits, contract filings and notifications handled before and during employment |
| Signing authority in Poland | Staff who conclude contracts for your company can create a permanent establishment | Each role’s authority reviewed with your tax adviser before the offer |
Work permits in Poland: hiring non-EU talent through Acumen International
A Polish work permit is granted to an employer, not to the worker. It names the company, the role and the salary, and that company remains answerable for the permit for as long as the person works under it. For a business without a Polish entity, this is the real obstacle to hiring from outside the EU: there is nobody in Poland who can apply.
Acumen International fills that gap. As the Polish employer, Acumen applies for the permit, is named on it and carries the obligations that come with it, while the employee works for your business day to day. Since the reforms of 1 June 2025, applications run online and the labour market test is gone, which makes the employer’s own filings, not a local job advert, the step that decides how quickly a permit arrives.
What Acumen’s role as sponsoring employer gives you
- A wider candidate pool from the first hire. You can recruit engineers, analysts or managers from outside the EU before deciding whether Poland justifies a company of your own.
- A filing that starts when the candidate accepts. There is no wait to register a company, appoint a board and open payroll before the application can go in.
- Employer duties held by a team that does them every week. The contract filed with the application, pay in line with comparable Polish roles, notifications of start and changes, and renewals before expiry all sit with Acumen.
- One employer for the permit and the payroll. What the employee is paid always matches what the permit states, which keeps their right to stay secure.
- An offer that reassures the candidate. People relocating want to know who is responsible for their status, and the answer is a named Polish employer with a plan for every filing.
Which permit route fits the candidate
| Route | Suits | What to know |
|---|---|---|
| Work permit (type A) | A non-EU national whose residence status is handled separately | Issued by the voivode for a named employer, role and salary |
| Temporary residence and work permit | Someone relocating to Poland for a longer assignment | Covers the right to live and the right to work in one decision |
| EU Blue Card | Highly qualified professionals paid above the statutory salary threshold | Makes later changes of employer and moves within the EU easier |
| Declaration on entrusting work | Citizens of Armenia, Belarus, Georgia, Moldova and Ukraine | A faster registration for work of up to 24 months |
From offer to first working day
- You choose the candidate and agree the role, salary and start date with Acumen.
- Acumen prepares the written employment contract in Polish, or as a bilingual version, and submits a copy through the government portal before the employee starts.
- The authority checks that pay is in line with what Polish employees earn in comparable roles and that the occupation is not on a restricted list.
- Once the permit is granted, Acumen supports the visa or residence step and onboards the employee.
- During employment, Acumen reports the start of work, any changes and the end of the contract within the statutory deadlines.
Families and a later move to your own company
Spouses and children can usually join on residence permits linked to the main applicant. If you later register a Polish company, the employee can transfer to it, although a new permit or a change notification is normally needed because the authorisation names the employer.
Employer cost of a Polish salary: ZUS contributions and a worked example
Polish employers pay social security contributions to ZUS on top of the gross salary, and part of each contribution is also deducted from the employee’s pay. Pension and disability contributions stop for the rest of the year once earnings pass 30 times the projected average monthly wage, while the other contributions continue.
| Contribution | Employer | Employee |
|---|---|---|
| Pension | 9.76% | 9.76% |
| Disability | 6.50% | 1.50% |
| Sickness | None | 2.45% |
| Accident insurance | Set per employer, 1.67% in the example | None |
| Labour Fund | 2.45% | None |
| Guaranteed Employee Benefits Fund | 0.10% | None |
| Health insurance | None | 9% of pay after social contributions |
| PPK pension saving | 1.5% | 2% |
What PLN 15,000 a month costs
For a monthly gross salary of PLN 15,000, the employer adds PLN 1,464 for pension, PLN 975 for disability, PLN 250.50 for accident insurance, PLN 367.50 for the Labour Fund, PLN 15 for the Guaranteed Employee Benefits Fund and PLN 225 for PPK. That is PLN 3,297 a month on top of salary, or PLN 18,297 in total, before any benefits you choose to offer.
Income tax on the employee’s side
Income tax is withheld at 12% on annual taxable income up to PLN 120,000 and 32% above it, with the first PLN 30,000 a year effectively tax-free. Income above PLN 1 million also carries a 4% solidarity levy. The health contribution is no longer deductible from tax, which is one reason net pay on employment can look lower than on a B2B invoice until the reliefs are applied.
To test a different salary before you make an offer, the Global Payroll Calculator turns any Polish gross figure into the full monthly employer cost, contribution by contribution.
Industries hiring through an Employer of Record in Poland
Most Polish roles that come to Acumen International sit in a handful of industries, each with its own hiring pattern.
- Business services and shared service centres. International groups run finance, HR, IT and analytics teams from Poland, and often test a new function with a few hires before expanding a centre.
- Software and game development. Studios and product companies recruit developers, artists and designers whose work qualifies for the creative-work cost relief when the contract is drafted for it.
- Automotive and battery manufacturing. Battery cell production in Lower Silesia and established car-parts plants create demand for process, quality and automation engineers.
- Defence and aerospace. With defence spending above 4% of GDP, suppliers place engineers and programme managers close to Polish customers and procurement agencies.
- Banking and fintech. Payment, compliance and risk specialists are often hired ahead of a licence application or a local launch.
- Life sciences. Clinical research organisations and pharmaceutical companies employ trial coordinators, monitors and regulatory staff to support studies run at Polish sites.
In each case, an Employer of Record lets you hire the first specialists now and decide on a Polish company once the team and the market have proved themselves.
Polish hiring cases and how they are handled
| Case | What Polish rules add | How it is handled |
|---|---|---|
| Converting a long-standing B2B contractor to employment | The contractor compares net pay with their invoice, and PPK enrolment follows automatically after three months of employment | The gross salary is set to protect take-home pay, using the creative-work relief where the role qualifies, and the earlier contract is reviewed with your adviser |
| An employee who wants to spend part of the year working from another EU country | Social security normally follows the country of work unless an A1 certificate keeps the employee in the Polish system | Acumen checks whether the pattern fits the cross-border telework agreement and applies to ZUS for the A1 certificate |
| A sales role paid largely on commission | Holiday pay and sick pay must reflect variable pay, averaged over recent months | Commission rules are written into the contract terms and the averages are calculated through payroll |
| A parent returning from leave who asks for flexible hours | Parents of children under 8 can request remote work, part-time hours or a flexible schedule, and a refusal needs a written reason | Each request is answered with you within the statutory 7 days and any change is agreed in writing |
| An employee who travels to your headquarters for workshops | Business trips are covered by statutory per diem and accommodation rates, with allowances above them taxed as pay | Travel costs are reimbursed at Polish rates through payroll, with any extra treated correctly for tax and ZUS |
Benefits and the payroll calendar in Poland
Beyond statutory pay and pension saving, Polish specialists usually compare offers on three extras: a private medical care package, a sports and fitness card, and group life insurance. Each is normally taxed as a benefit in kind, so Acumen International includes it in payroll and shows you the true cost before it goes into an offer.
Monthly and annual deadlines
| Deadline | What happens |
|---|---|
| By the 10th of the following month | Salary for the previous month is paid at the latest |
| By the 15th | Social security and health contributions are paid to ZUS |
| By the 20th | Income tax advances withheld from pay are paid to the tax office |
| By the end of February | Each employee receives a PIT-11 statement of the previous year’s income and tax |
Annual leave, sick pay and parental leave in Poland
| Leave | Entitlement | Who pays |
|---|---|---|
| Annual leave | 20 days a year, rising to 26 days after 10 years of service, with education counting towards the 10 years | Employer, at full pay |
| Public holidays | 14 a year, including Christmas Eve since 2025, with a day off in lieu when a holiday falls on a Saturday | Employer |
| Sick leave | 80% of pay, or 100% in pregnancy | Employer for the first 33 days a year (14 days for employees over 50), then ZUS |
| Maternity leave | 20 weeks for a single birth | ZUS |
| Paternity leave | 2 weeks, taken before the child turns one | ZUS |
| Parental leave | 41 weeks for a single birth, shared between parents, with 9 weeks reserved for each | ZUS, at 70% of pay |
| Childcare time off | 2 days or 16 hours a year for a child under 14 | Employer, at full pay |
| Time off for urgent family reasons | 2 days or 16 hours a year | Employer, at half pay |
Since 1 May 2026, private employers also count time worked on B2B and mandate contracts towards length of service, provided social security contributions were paid. A contractor converted to employment can therefore reach the 26-day leave entitlement sooner, once they provide proof of those periods.
Sources
- Poland: 3% minimum wage hike in 2026
- Pay transparency in Poland
- New rules for hiring foreign workers in Poland: effective from 1 June 2025
- Poland: other taxes on individuals
- Poland: taxes on personal income
- New approach to employment tenure in Poland: key updates for 2026
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
How does Acumen help manage permanent establishment risk when we hire in Poland?
Acumen keeps the employment arrangement separate from the client’s corporate tax analysis. We can identify role features in Poland that may need PE review, such as senior commercial authority or a fixed local presence, but the EOR model itself does not eliminate PE risk.
How are employee exits handled under an Employer of Record in Poland?
Employee exits in Poland are handled through Acumen as legal employer. The process depends on the reason for exit and the local employment requirements, so Acumen assesses the facts before confirming notice, documentation, timing and any employee entitlements.
How is intellectual property ownership handled for employees in Poland?
Acumen can include confidentiality, invention and intellectual-property provisions in the employment documentation, aligned with the rules that apply in Poland and the client’s required ownership model. Where local law limits automatic assignment, the contract is adapted rather than relying on a generic global clause.