Employer of Record in Poland: The Best and the Rest

Overview

Hiring in Poland through an Employer of Record lets your company employ local talent without first registering a Polish company. The provider becomes the employee’s legal employer and handles the employment contract, payroll, ZUS registration and tax withholding, while your company directs the person’s day-to-day work through the arrangement agreed with the provider.

In Poland, the legal model matters as much as the price: whether the provider operates as a registered temporary-work agency, how it handles the 18-month assignment limit and whether the proposed contract is a genuine employment contract rather than a B2B or civil-law arrangement. You should also understand the full employment cost and how the arrangement can move to direct employment.

TheEORDirectory’s guide brings together EOR providers serving Poland in alphabetical order. It begins with a selection of prominent providers, also arranged alphabetically, followed by the full directory. Neither list is a ranking: the right choice depends on your hiring plans, budget and support requirements.

How to Compare Polish EOR Providers

Start with the legal employer. Ask for the full name of the Polish company that will sign the employment contract, together with its KRS (National Court Register) and NIP (tax identification) numbers. Both can be checked in the free KRS search. If the provider uses a local partner, identify that partner and establish which organisation handles payroll, employee queries and disputes.

Next, ask how the arrangement is structured. A provider that lends staff for a client to direct must be a temporary-work agency entered in the KRAZ register of employment agencies. Many providers instead use an outsourcing or service model, in which the provider itself manages and directs the work. This avoids agency limits only if the client does not in practice supervise the employee as its own staff.

Request an itemised quote for the specific employee. Check the fee, employer contributions, PPK, deposits, benefits, currency conversion and any setup or termination charges.

Finally, ask who will support the employee locally, in Polish and English.

How an Employer of Record Works in Poland

The provider signs a Labour Code employment contract (umowa o pracę) with your hire, registers them with ZUS runs monthly payroll and withholds personal income tax (PIT) and employee contributions. Key features include:

• Contract types: a trial-period contract of up to three months, fixed-term contracts (no more than three, totalling 33 months, before the contract becomes indefinite) and indefinite contracts.
• Tax: PIT is 12% up to PLN 120,000 a year and 32% above it, with a PLN 30,000 tax-free amount. Workers under 26 may qualify for a relief.
• Health insurance: a 9% contribution to the National Health Fund (NFZ), deducted from the employee’s pay rather than paid on top by the employer.
• PPK: employees are auto-enrolled in the Employee Capital Plans pension scheme unless they opt out. The employer pays 1.5% and the employee 2%.
• Leave: 20 days of paid holiday a year, rising to 26 days once the employee’s service, including qualifying education, reaches 10 years. Sick pay of 80% is paid by the employer for the first 33 days of illness each year (14 days for employees over 50), then by ZUS.
• Notice: two weeks for service under six months, one month for six months to three years, and three months after three years.
• Bonuses: a 13th salary is not mandatory in the private sector, although some employers offer one.

From 2026, periods of civil-law work and self-employment can count towards length of service for leave and other entitlements. Ask how the provider applies this.

Temporary Agency Work Rules

Temporary agency work is governed by the Act of 9 July 2003 on the employment of temporary workers. Where a provider acts as an agency, your company is the user employer that directs the work:

• Duration: an agency may assign the same worker to one user employer for no more than 18 months within any 36 consecutive months. Replacing an absent employee allows up to 36 months.
• Registration: the agency must be entered in the KRAZ register. Since 1 June 2025, agency rules sit in the Act on the labour market and employment services, with extra conditions for agencies placing foreign workers.
• Equal treatment: pay and conditions may not be less favourable than for your own staff in similar roles.
• Prohibited work: agency workers may not perform particularly dangerous work, replace striking employees or, for three months, fill posts from which the user employer dismissed staff for reasons not related to the employees.

If your hire is expected to stay longer than 18 months, plan the exit route in advance: a move to the provider’s outsourcing model or a Polish entity of your own.

Contracts Beyond Employment

Some providers propose non-employment models instead of an umowa o pracę:

• B2B: the worker registers a sole-trader business and invoices your company. Common in IT, with no Labour Code protection.
• Umowa zlecenie: a civil-law mandate contract that carries ZUS contributions and a minimum hourly rate (PLN 31.40 in 2026), but no statutory holiday or notice rights.
• Business incubators: the worker invoices through an incubator’s legal entity without registering a business.

Under Article 22 of the Labour Code, the label on the contract does not decide its nature. Work performed under direction, at a set place and time and for pay is employment. Misclassification can trigger back-payment of ZUS, tax and employee claims.

The risk increased in 2026. An amendment to the National Labour Inspectorate (PIP) Act, in force from 8 July 2026, allows district labour inspectors to issue an administrative decision declaring that a civil-law or B2B contract is in fact an employment relationship if an earlier order to remedy the breach is ignored. Appeals go to the labour court. Ask any provider proposing a non-employment model how it assesses the risk, and check the current text on the PIP website.

What an EOR Costs in Poland

The monthly service fee is only one part of the budget. The total includes gross salary, employer contributions, PPK, the EOR fee and any benefits.

In 2026, employer contributions to ZUS total roughly 19.48% to 22.14% of gross salary. Pension and disability contributions stop once annual pay reaches the cap of PLN 282,600 (30 times the forecast average wage). The minimum wage is PLN 4,806 a month gross for full-time work in 2026.

Published fees vary widely. Polish specialists such as EasyEOR list around EUR 349 a month, RemotePeople starts from $199, and global platforms are commonly around $500 to $600 or more per employee per month.

For illustration, assume a gross salary of PLN 15,000 a month, employer contributions at 20.48%, employer PPK of 1.5% and an EOR fee of PLN 2,000 a month:

This is a budgeting example, not a provider quote or an exact payroll calculation. Private medical care and other benefits would increase the total.

The Hiring Process and Work Permits

EU, EEA and Swiss citizens can often be onboarded within one to two weeks. Most other nationals need permission to work first:

• Work permit type A: for work for an employer based in Poland. Since June 2025, applications are filed electronically through praca.gov.pl,, usually taking one to three months.
• Single permit: a combined temporary residence and work permit from the voivode, which can take several months.
• EU Blue Card: for highly qualified workers with a contract of at least six months and a salary above the threshold set in relation to the average wage. Check the current amount with the Office for Foreigners.
• Declaration route: citizens of Armenia, Belarus, Georgia, Moldova and Ukraine can be employed on the basis of a registered declaration for up to 24 months.

Rules for Ukrainian nationals changed on 5 March 2026, when most of the 2022 special act was wound down. The simplified notification route remains tied to PESEL UKR status, and eligible people can apply for a CUKR residence card. Ask the provider to verify each hire’s status.

Questions to Ask Before Signing

• Which Polish company will employ the worker, and what are its KRS and NIP numbers?
• Is it entered in the KRAZ register, or does it use an outsourcing model? If so, how is day-to-day direction handled?
• Will the employee have an umowa o pracę rather than a B2B or civil-law contract?
• How will you manage the 18-month agency limit and equal treatment for this hire?
• What is the complete monthly cost, including ZUS, PPK, benefits and deposits?
• Can you sponsor the work permit this hire needs, and how long will it take?
• What support and charges apply if we move the employee to direct employment?

Clear answers make it easier to compare the providers in the directory and choose an arrangement that fits both your immediate hire and your longer-term plans.