Can a foreign company hire employees in Poland?
Yes, through a Polish entity or an Employer of Record. Poland is Central Europe’s largest employment market and a major nearshore destination. Employer contributions run roughly 20% above gross, and the pension and disability elements stop at an annual ceiling, so senior hires cost proportionally less.
A Polish entity is normally a spółka z ograniczoną odpowiedzialnością, a limited liability company, requiring notarial formation or online registration through the S24 system, entry in the National Court Register, and registration with the tax office and ZUS.
An Employer of Record signs the Polish employment contract, registers the employee with ZUS, runs payroll, withholds PIT and administers the PPK workplace savings scheme. The main practical value is avoiding the ZUS registration and monthly reporting cycle, which is administratively heavy relative to the size of a small team.
Sources: Kodeks pracy · Ustawa o systemie ubezpieczeń społecznych · verified 3 August 2026
Why companies hire in Poland
Poland is the largest economy in Central Europe and the region’s principal technology hiring market. Kraków, Warsaw, Wrocław and Gdańsk each host substantial shared-service and engineering operations, and the graduate pipeline from Polish technical universities is strong.
The combination that attracts employers is quality at cost: engineering standards comparable to Western Europe at meaningfully lower salaries, EU membership removing regulatory friction, and a time zone workable with both Western Europe and, at a stretch, US East Coast.
Employer contributions run roughly 20 to 22% of gross, and both the pension and disability elements stop once annual earnings reach the contribution ceiling — so senior hires become proportionally cheaper as the year progresses.
Two features need planning. B2B contracting is widespread and culturally normal, but carries reclassification risk when the arrangement resembles employment. And leave entitlement depends on total career length including education, so a graduate may qualify for the higher entitlement immediately.
EOR, entity or contractor — which model fits?
Use an EOR for a small team or a first hire. Incorporate once Poland is a delivery centre. Poland also has two widely used alternatives to employment, the civil-law mandate contract and B2B self-employment, both of which carry reclassification risk if the working relationship looks like employment.
| Employer of Record | Own entity | Umowa zlecenie | B2B (self-employed) | |
|---|---|---|---|---|
| Time to first hire | 1–2 weeks | 3–6 weeks (S24 or notary, KRS, tax office, ZUS) | Days | Days |
| Employment protection | Full Labour Code | Full Labour Code | None — civil law | None — commercial |
| Social contributions | Full employer stack | Full employer stack | Reduced in some cases | Contractor pays own ZUS |
| Reclassification risk | None | None | Real if the work looks like employment | Real if there is subordination |
| Best for | First hires, nearshore teams | Delivery centres, larger teams | Genuinely occasional or task-based work | Genuinely independent specialists |
B2B contracting is culturally normal in Polish tech and many senior developers prefer it for the tax treatment. That does not make it safe: the Labour Code test is subordination, fixed hours and direction, and a labour inspector or court can reclassify the relationship with back contributions following. Assess each engagement on the facts rather than on market convention.
How Employer of Record hiring works in Poland
Typical flow for a Polish hire. ZUS registration must be completed within seven days of the employment start.
How much does it cost to employ someone in Poland?
The statutory minimum wage is set annually and has risen substantially in recent years. A separate minimum hourly rate applies to civil-law mandate contracts, which prevents the minimum wage being avoided through contract structure.
Salaries are paid monthly, no later than the tenth day of the following month. Payslips must itemise gross pay, each social insurance component, health contribution, tax advance and net pay.
The contribution ceiling is the feature most worth understanding. Pension and disability contributions stop once annual earnings reach the cap — thirty times the projected average monthly wage. For a well-paid employee this means employer cost falls part-way through the year, which affects both cash-flow planning and total-cost modelling.
Accident insurance varies by risk classification and headcount, so the exact percentage depends on your activity code rather than being uniform.
2026 mandatory employer contributions
| Contribution | Total rate | Employer share | 2026 cap | Effective cost |
|---|---|---|---|---|
| Pension (emerytalne) | 19.52% | 9.76% employer | Annual base PLN 282,600 | 9.76% |
| Disability (rentowe) | 8% | 6.5% employer | Annual base PLN 282,600 | 6.50% |
| Accident (wypadkowe) | 0.67%–3.33% | 100% employer | Uncapped | ≈1.67% typical office |
| Labour Fund (Fundusz Pracy) | 2.45% | 100% employer | Uncapped | 2.45% |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.10% | 100% employer | Uncapped | 0.10% |
| PPK workplace savings | 3.5% combined minimum | 1.5% minimum employer | Uncapped | 1.50% |
| Sickness (chorobowe) | 2.45% | Employee only | — | Nil to employer |
| Health (zdrowotne) | 9% | Employee only | — | Nil to employer |
Worked example
| Gross monthly salary PLN 12,000 · office risk class | |
| Pension — 9.76% × PLN 12,000 | PLN 1,171.20 |
| Disability — 6.50% × PLN 12,000 | PLN 780.00 |
| Accident — 1.67% × PLN 12,000 | PLN 200.40 |
| Labour Fund — 2.45% × PLN 12,000 | PLN 294.00 |
| FGŚP — 0.10% × PLN 12,000 | PLN 12.00 |
| Employer subtotal before PPK | PLN 2,457.60 · 20.48% |
| PPK — 1.5% if the employee participates | PLN 180.00 |
| Total employer cost per month | PLN 14,637.60 · 21.98% above gross |
Worked example
| Gross monthly salary PLN 12,000 · office risk class | |
| Pension — 9.76% × PLN 12,000 | PLN 1,171.20 |
| Disability — 6.50% × PLN 12,000 | PLN 780.00 |
| Accident — 1.67% × PLN 12,000 | PLN 200.40 |
| Labour Fund — 2.45% × PLN 12,000 | PLN 294.00 |
| FGŚP — 0.10% × PLN 12,000 | PLN 12.00 |
| Employer subtotal before PPK | PLN 2,457.60 · 20.48% |
| PPK — 1.5% if the employee participates | PLN 180.00 |
| Total employer cost per month | PLN 14,637.60 · 21.98% above gross |
| Role | Gross | Employer cost | Total |
|---|
Poland employer-cost calculator
What does a real hire cost? Benchmarks by role
How Poland compares — employer on-costs in the region
| Country | Employer cost | Notes |
|---|---|---|
| Poland | ≈ 20.5%, falling above the ceiling | Pension and disability capped at PLN 282,600 a year; accident, Labour Fund and FGŚP uncapped. Only accident insurance varies by employer. |
| Germany | ≈ 21% falling to ≈ 15% | Four insurance branches split with the employee, all capped at different levels. |
| Czechia | ≈ 25% | Social and health insurance, with a cap on the social element only. |
How do payroll, income tax and the 13th month work?
Payroll runs monthly and must be paid by the tenth of the following month at the latest. Employers file monthly ZUS declarations and remit contributions and withheld PIT. Health insurance at 9% is deducted from the employee and has not been deductible against income tax since 2022.
Payment deadline
Salary must be paid at least monthly, on a fixed date, and no later than the tenth day of the following month. Paying late is a Labour Code breach, not merely a contractual one.
ZUS reporting
Monthly declarations covering every insured person. Registration of a new employee must be filed within seven days of the start of employment.
Health insurance
9% of the assessment base, employee-paid. Since 2022 it cannot be deducted against PIT, which materially reduced net pay and remains a live political issue.
PIT-2 declaration
Employees submit this to have the tax-free amount applied monthly rather than reclaimed at year end. A missing PIT-2 is a common cause of unexpectedly low first payslips.
13th month
Not statutory in the private sector. Annual bonuses are contractual. A statutory additional payment exists in parts of the public sector only.
Year end
PIT-11 information forms are issued to employees and filed with the tax office; employees then file their own annual return.
Sources: Kodeks pracy art. 85 · ZUS · verified 3 August 2026
2026 resident income tax brackets
The under-26 relief, ulga dla młodych, exempts employment income from PIT up to an annual cap for taxpayers below that age. Social contributions still apply. For graduate hiring this produces a noticeably higher net figure on the same gross than an older colleague would receive.
A solidarity levy applies to very high incomes above a threshold, in addition to the 32% band.
Sources: Ustawa o podatku dochodowym od osób fizycznych · verified 3 August 2026, threshold values pending line-by-line verification
| Band | Rate |
|---|---|
| First band | 12% |
| Second band | 32% |
| Tax-free amount (kwota wolna) | PLN 30,000 per year |
| Relief for under-26s (ulga dla młodych) | Employment income exempt up to an annual cap |
| Solidarity levy | Additional charge on very high incomes |
What does Polish labor law require?
The Labour Code gives 20 days of paid leave below ten years of service and 26 days at or above it, counting education toward that total. Employers pay the first 33 days of sickness each year, and fixed-term contracts are limited to three contracts or 33 months before converting to permanent.
Annual leave
20 days for employees with under ten years of total service, 26 days at ten years or more. Crucially, education counts: a university degree adds eight years toward the threshold, so most graduates reach 26 days after only a couple of years of work.
Employer-paid sickness
The employer pays 80% of salary for the first 33 days of sickness in a calendar year, or the first 14 days for employees over 50. ZUS pays thereafter. This is a real cost line, not a formality.
Fixed-term limits
A maximum of three fixed-term contracts, and a combined maximum of 33 months. Exceeding either converts the relationship to permanent by operation of law.
Employment contracts
Must be in writing before the employee starts work. Polish is standard and required where the employee is Polish-resident. A trial-period contract of up to three months may precede the main contract.
Remote work
Regulated in the Labour Code since 2023. Employers must reimburse the costs of remote work, including electricity and internet, either on evidence or by an agreed lump sum.
Working time records
Mandatory and inspected. The State Labour Inspectorate conducts unannounced checks and has real enforcement powers.
Sources: Kodeks pracy arts. 25(1), 92, 154 · verified 3 August 2026
Contracts & probation
Working hours & overtime
Annual overtime is capped at 150 hours per employee unless a higher limit is agreed in the workplace rules, and the average 48-hour weekly limit including overtime cannot be exceeded across the settlement period. Employees are entitled to 11 hours of uninterrupted daily rest and 35 hours of weekly rest.
Managerial staff may be required to work beyond standard hours without additional pay, but only genuinely managerial roles, and they still receive premiums for Sunday and holiday work.
Sources: Kodeks pracy arts. 129–151 · verified 3 August 2026
Annual leave
Annual leave
Other statutory leave
| Leave | Entitlement | Pay |
|---|---|---|
| Employer-paid sickness | First 33 days per calendar year (14 days for employees over 50) | 80% of salary, employer-paid. ZUS pays sickness benefit thereafter. A real cost line rather than a formality. |
| Maternity | 20 weeks for one child, longer for multiples | 100% of salary if the full parental leave is taken at 80%, or 100% for maternity and 60% for parental if elected separately. Paid by ZUS. |
| Parental leave | 41 weeks shared, with 9 weeks reserved non-transferably for each parent | Paid by ZUS at the elected rate. |
| Paternity | 2 weeks | 100% of salary, to be taken within 12 months of birth. |
| Childcare days | 2 days or 16 hours per year | Paid, for employees with a child under 14. |
| Carer’s leave | 5 days per year | Unpaid, introduced under the EU work-life balance directive. |
| Leave on force majeure | 2 days or 16 hours per year | 50% of salary, for urgent family matters. |
Public holidays
Poland has 13 or 14 public holidays depending on the year, several tied to the moveable Easter cycle. Christmas Eve became a public holiday from 2025. Where a holiday falls on a Saturday, employees are entitled to another day off in the same settlement period.
| Holiday | Date (2026) |
|---|---|
| Nowy RokNew Year’s Day | Thu 1 Jan |
| Święto Trzech KróliEpiphany | Tue 6 Jan |
| WielkanocEaster Sunday | Moveable feast — confirm annually |
| Poniedziałek WielkanocnyEaster Monday | Moveable feast — confirm annually |
| Święto PracyLabour Day | Fri 1 May |
| Święto Konstytucji 3 MajaConstitution Day | Sun 3 May |
| Zielone ŚwiątkiPentecost | Moveable feast — confirm annually |
| Boże CiałoCorpus Christi | Moveable feast — confirm annually |
| Wniebowzięcie NMPAssumption / Armed Forces Day | Sat 15 Aug |
| Wszystkich ŚwiętychAll Saints’ Day | Sun 1 Nov |
| Święto NiepodległościIndependence Day | Wed 11 Nov |
| WigiliaChristmas Eve | Thu 24 Dec · public holiday since 2025 |
| Boże NarodzenieChristmas Day | Fri 25 Dec |
| Drugi dzień Bożego NarodzeniaSecond day of Christmas | Sat 26 Dec |
Family & sick leave
Statutory cover is comprehensive through ZUS: pension, disability, sickness and accident insurance, plus the National Health Fund. Employees also participate in the Employee Capital Plans (PPK) unless they opt out, with employer contributions on top.
Because public healthcare waiting times are long, private medical packages are effectively expected at professional level and are the most valued non-statutory benefit. Multisport-style fitness cards are almost universal in office roles and unusually influential in Poland relative to their cost.
The Social Benefits Fund (ZFŚS) is mandatory for employers with fifty or more employees, funding holiday subsidies, childcare support and similar assistance. Smaller employers may opt out with employee consent.
Life insurance, meal allowances and training budgets are common additions. Language training remains a genuine differentiator in shared-service environments.
Termination, notice & severance
| Length of service with the employer | Notice period |
|---|---|
| Under 6 months | 2 weeks |
| 6 months to 3 years | 1 month |
| 3 years or more | 3 months |
Notice periods expressed in months end on the last day of a calendar month, and those in weeks end on a Saturday, so the effective date is often later than a simple count of days suggests.
Reason and consultation
A permanent contract can only be terminated for a stated reason, which must be genuine and specific. Since 2023 the same requirement applies to fixed-term contracts. Where a trade union represents the employee, the employer must notify the union before serving notice. An employee may challenge the dismissal before the labour court and seek reinstatement or compensation.
Severance
Statutory severance applies where the termination is for reasons not attributable to the employee and the employer has twenty or more staff: one month of pay under two years of service, two months between two and eight years, and three months beyond, capped at fifteen times the minimum wage.
Protected groups include employees within four years of retirement age, those on sick leave, and pregnant employees and those on parental leave.
Sources: Kodeks pracy arts. 30, 36, 38, 45 · Ustawa o zwolnieniach grupowych · verified 3 August 2026
How do work permits and visas work in Poland?
EU, EEA and Swiss nationals need no permit. Others normally need a type A work permit obtained by the employer from the voivodeship office, together with a national visa or residence permit. A simplified declaration route exists for nationals of several neighbouring countries.
The type A permit is employer-tied and role-specific, and a labour market test applies unless the occupation is on the exempt list. Processing times vary considerably between voivodeships, and Warsaw and Kraków are typically slower than smaller offices. Plan on several months end to end rather than weeks.
Combined temporary residence and work permits are available and remove the need for two separate applications, which is usually the better route for a permanent hire.
Sources: Ustawa o promocji zatrudnienia · Urząd do Spraw Cudzoziemców · verified 3 August 2026
| Route | Who it fits | Key criteria | Notes |
|---|---|---|---|
| EU / EEA / Swiss nationals | Citizens of member states | No permit required | Free movement applies |
| Type A work permit | Third-country nationals employed by a Polish employer | Employer applies to the voivodeship office; labour market test unless the occupation is exempt | Employer-tied and role-specific; processing varies widely by voivodeship, allow several months |
| Combined temporary residence and work permit | Longer-term third-country hires | Single application covering both residence and work | Usually the better route for a permanent hire; removes the need for two processes |
| Declaration route (oświadczenie) | Nationals of several neighbouring countries | Simplified employer declaration registered with the labour office | Shorter permitted period; check current eligible nationalities |
What are the main compliance risks when hiring in Poland?
It can. A fixed place of business, or a dependent agent habitually concluding contracts, can create a permanent establishment and bring the foreign company into Polish corporate tax. Home-office arrangements have attracted attention where the employee works permanently from Poland for a foreign employer.
Polish tax authorities have issued rulings on remote workers creating a PE for their foreign employer, and the analysis is fact-sensitive. Engineering and support roles are generally lower risk than commercial ones, but the volume of Poland-based remote work for foreign companies makes this worth advice rather than assumption.
Sources: Ustawa o podatku dochodowym od osób prawnych · applicable double-taxation agreements · verified 3 August 2026
| Risk | Likelihood | Impact | Warning signs | Preventative control |
|---|---|---|---|---|
| Civil-law contract reclassification | High | Back ZUS contributions with interest, plus employment protection and entitlements applied retroactively | B2B or zlecenie contractor working set hours under direction at a place the company sets | Test each engagement against Labour Code art. 22; market convention is not a defence |
| Fixed-term contract limits exceeded | High | Contract converts to permanent by operation of law | More than three fixed-term contracts, or 33 months combined | Track both counts per employee from the first contract |
| Termination without a stated reason | High | Reinstatement or compensation ordered by the labour court | Notice served without a genuine, specific reason; union not notified | State a real and specific reason; consult the union before serving notice |
| Late ZUS registration | Medium | Penalties and liability for benefits the employee would have received | Registering later than seven days after the employment start | Register on or before the start date |
| Missing pre-employment medical or H&S training | Medium | Labour Inspectorate findings; employee cannot lawfully work | Employee starting before the examination or training is complete | Complete both before the first working day |
| Working-time record failures | Medium | Inspectorate penalties; disputed overtime resolved against the employer | No records; overtime beyond 150 hours a year without workplace rules permitting it | Keep records; track the annual overtime cap and the 48-hour average |
| Permanent establishment | Lower | Polish corporate tax registration and assessment | Employee working permanently from Poland for a foreign employer; agent concluding contracts | Take Polish tax advice — authorities have ruled on remote workers creating a PE |
Contractor misclassification risk check
Article 22 of the Labour Code is explicit: work performed under direction, at a place and time designated by the employer, in exchange for pay, is employment regardless of what the contract is called. The State Labour Inspectorate actively pursues this, and ZUS has an independent interest in the unpaid contributions.
Contractor misclassification self-check
Tick each that applies. The more indicators, the more the arrangement resembles employment — courts assess substance over labels. 0–2 lower risk · 3–4 borderline · 5+ high risk. Indicative only, not legal advice.
Compliant onboarding checklist
The pre-employment medical examination and initial health and safety training are genuine prerequisites in Poland, not formalities. An employee cannot lawfully begin work without both, and inspectors check for them.
Compliant onboarding checklist
Hiring in Poland — frequently asked questions
Direct answers to the questions employers ask most.
No. An Employer of Record can employ the worker through its own Polish company and handle ZUS registration, payroll, PIT and PPK. Setting up your own sp. z o.o. is comparatively quick through the S24 online system, but brings monthly ZUS reporting and corporate filing obligations.
Yes, through an EOR or its own Polish entity. The Labour Code governs work performed in Poland, including leave entitlements, employer-paid sickness and the requirement to state a reason for termination.
Through an EOR, one to two weeks for an EU national, allowing time for the pre-employment medical examination. A third-country national needing a type A work permit should be planned at two to five months, as processing times vary widely between voivodeships.
Self-employment through a registered business, culturally normal in Polish tech and often preferred by senior developers for the tax treatment. It is not automatically safe: Labour Code article 22 treats work performed under direction at a place and time the company sets as employment, whatever the contract says.
Between 19.5% and 22.1% above gross, depending on the accident insurance rate for your sector. On PLN 12,000 gross a typical office employer pays about PLN 2,458 in ZUS, rising to roughly PLN 2,638 with PPK — about 22% above gross.
Pension and disability contributions apply only up to thirty times the projected average monthly salary, which is PLN 282,600 for 2026. Once cumulative gross pay passes it, those two elements stop for the rest of the year and employer cost falls to roughly 4%.
ZUS sets it individually from the employer’s PKD activity code and accident statistics, between 0.67% and 3.33%. A typical office-based employer sits near 1.67%; physically riskier sectors approach the ceiling. It is reviewed annually.
The workplace savings scheme. Employees are auto-enrolled with the right to opt out, and the employer contributes a minimum of 1.5% of gross for those who participate. Employees must be re-enrolled periodically, so participation moves — budget for it rather than assuming opt-out.
Not in the private sector. It is not statutory and annual bonuses are contractual. A statutory additional annual payment exists in parts of the public sector only.
PLN 4,806 gross a month from 1 January 2026. Poland has moved to a single annual increase after several years of two-stage rises. A separate statutory hourly minimum applies to civil-law mandate contracts.
At least monthly, on a fixed date, and no later than the tenth day of the following month. Paying late is a Labour Code breach rather than merely a contractual issue.
A declaration the employee submits so the annual tax-free amount of PLN 30,000 is applied monthly rather than reclaimed at year end. A missing PIT-2 is a common cause of an unexpectedly low first payslip.
Twenty days below ten years of total service and twenty-six at or above it. Education counts toward that threshold — a university degree adds eight years — so most graduates reach twenty-six days after only a couple of years of actual work.
The employer pays 80% of salary for the first 33 days of sickness in a calendar year, or the first 14 days for employees over 50. ZUS pays sickness benefit thereafter. It is a genuine cost line for employers with any absence.
A maximum of three fixed-term contracts and a combined maximum of 33 months. Exceeding either limit converts the relationship to permanent by operation of law.
Standard time is 8 hours a day and an average of 40 a week, with a hard limit of 48 including overtime. Overtime pays a 50% premium on ordinary days and 100% at night, on Sundays and on public holidays, or may be taken as time off in lieu. Annual overtime is capped at 150 hours unless workplace rules allow more.
Two weeks under six months of service with the employer, one month between six months and three years, and three months at three years or more. Monthly notice ends on the last day of a calendar month and weekly notice ends on a Saturday, so the effective date is often later than a simple count.
Yes. A stated, genuine and specific reason is required for permanent contracts, and since 2023 for fixed-term contracts too. Where a trade union represents the employee, the union must be notified before notice is served. The employee can challenge the dismissal before the labour court.
Where the termination is for reasons not attributable to the employee and the employer has twenty or more staff: one month of pay under two years of service, two months between two and eight years, three months beyond, capped at fifteen times the minimum wage.
It can, and Polish tax authorities have issued rulings on remote workers creating a permanent establishment for their foreign employer. Given how much Poland-based remote work is done for foreign companies, this warrants advice rather than assumption.
Terms used on this page
How this guide is compiled and verified
- ZUS (Zakład Ubezpieczeń Społecznych) — Employer and employee contribution rates, the annual pension and disability ceiling, accident insurance classification, registration deadlines; 2026 annual contribution ceiling 282,600 zl; projected average monthly wage 9,420 zl; minimum declared base for entrepreneurs 5,652 zl · Obwieszczenie of 19 Nov 2025 (M.P. 2025 poz. 1206) · in force 1 Jan 2026 · source
- Kodeks pracy — Arts. 22 employment test, 25(1) fixed-term limits, 30/36/38/45 termination and notice, 85 payment deadline, 92 employer-paid sickness, 129–151 working time, 154 annual leave · verified 3 Aug 2026 · source
- Ustawa o systemie ubezpieczeń społecznych — The statutory basis for ZUS contributions and the annual contribution ceiling · verified 3 Aug 2026 · source
- Ustawa o PPK — Workplace savings scheme: auto-enrolment, minimum employer contribution, re-enrolment cycle · verified 3 Aug 2026 · source
- Ustawa o podatku dochodowym od osób fizycznych — PIT scale of 12% and 32%, tax-free amount, relief for taxpayers under 26 · verified 3 Aug 2026 · source
- Rada Ministrów minimum wage regulation — Minimum wage of PLN 4,806 gross per month · effective 1 Jan 2026 · source
- Ustawa o zwolnieniach grupowych — Statutory severance for terminations not attributable to the employee at employers with 20 or more staff · verified 3 Aug 2026 · source
- Urząd do Spraw Cudzoziemców — Type A work permits, combined residence and work permits, simplified declaration route · verified 3 Aug 2026 · source
SOURCE CONFLICT RESOLVED: three different 2026 contribution ceilings are in circulation — PLN 234,720, PLN 238,620 and PLN 282,600. The ceiling is 30x the projected average monthly salary. The published 2026 base of PLN 5,652 equals 60% of that projected average, which implies an average of PLN 9,420 and therefore a ceiling of PLN 282,600. The other two figures imply averages of PLN 7,824 and PLN 7,954 and appear to be stale. Verify against the ZUS announcement before publishing. The 19–22% on-cost range excludes PPK, which adds 1.5% for participating employees. Only accident insurance varies by employer, set by ZUS from the PKD activity code. min_wage_hourly is blank because Poland sets a separate statutory hourly minimum for civil-law contracts rather than deriving one from the monthly figure. Note that education counts toward the ten-year service threshold for 26 days of leave. PIT band boundary, under-26 relief cap, solidarity levy threshold and moveable holiday dates all pending; tier remains 2. SOURCING CAVEAT (added 3 Aug 2026): the figures in this guide were compiled largely from secondary sources — professional services firms, payroll providers and competitor EOR vendors — that were themselves citing the government authorities listed. The government sources have NOT been individually retrieved and confirmed. Every figure must be checked against the named primary authority before this guide is published. Tier must not move above 2 until that is done. CONFLICT RESOLVED 3 Aug 2026: ZUS confirms 282,600 zl. The competing figures are prior years — 234,720 zl was 2024 and 260,190 zl was 2025 — which is a further example of stale secondary sourcing rather than genuine disagreement. Legal basis: Obwieszczenie of 19 November 2025, M.P. 2025 poz. 1206.
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