Payroll & Employment Guide: Poland

Hiring in Poland

If you want to hire in Poland (resident or remote within Poland), you must comply with national minimum wage rules, written contract requirements, social-security registration with ZUS, and payroll withholding rules.

Key hiring points include:

• Ensuring base salary meets or exceeds the statutory minimum wage (PLN 4,806/month from 1 Jan 2026, PLN 4,666 in 2025).
• Issuing written employment contracts with mandatory particulars covering job role, pay, and working time.
• Registering employees with ZUS and correctly calculating social security contributions.
• Handling sick leave correctly, with the employer paying the initial sick pay period and ZUS covering longer absences.

Learn more

Employee Benefits

Employers in Poland must provide statutory benefits as defined by the Labour Code and social-security rules. Many employers also offer additional perks to compete for talent in a growing labour market.

Mandatory Benefits:

• Annual leave: 20 days for employees with less than 10 years’ service, increasing to 26 days once 10 years’ service is reached (service can include education and prior employment).
• Sick pay: Employers typically pay the first 33 days of sickness absence at about 80% of salary; longer absences are covered by ZUS sick benefits.
• Maternity, paternity, and parental leave entitlements, including around 20 weeks maternity leave and generous parental leave options.
• Social security contributions covering pension, disability, sickness, accident insurance, and health, shared between employer and employee.

Leave Policies:

• Annual leave entitlement as above, based on length of service.
• Public holidays: typically around 13 national public holidays (varies slightly each year).
• Sick leave requires proper medical certification and must be recorded and reported in line with ZUS rules.

Healthcare:

• Public health coverage via the National Health Fund (NFZ), based on payroll contributions and ZUS registration.
• Many employers offer private health insurance packages as an additional benefit, especially in competitive sectors.

Combining statutory benefits with competitive perks such as private healthcare, flexible working, and training budgets helps employers attract and retain talent in Poland.

Get more benefits

Taxes in Poland

Poland uses a progressive personal income tax (PIT) system that has been reformed in recent years. Employers must withhold PIT and employee social security contributions at source and pay employer contributions on top.

Personal Income Tax (PIT):

• Progressive brackets with a tax-free allowance at lower income levels.
• Recent reforms generally apply effective brackets around 12% and 32% for most employees, although detailed thresholds and rules can change.
• Special rules and additional reliefs may apply depending on employee status, residence, and family situation.

Social Security Contributions:
Employee social security contributions are withheld from salary and transferred to ZUS along with the employer’s contributions. Both sides fund pension, disability, sickness, accident, and health insurance.

Poland also uses different tax treatment for non-residents and for civil-law contracts (B2B/freelance), which are often taxed at flat rates. Employers and HR teams should differentiate clearly between employees and contractors.

Payroll in Poland

Employers in Poland must pay salaries in PLN, comply with minimum wage rules, and withhold tax and social contributions for each pay period. Payroll processes are closely linked to ZUS and tax authority reporting.

Payroll Currency: PLN.

Payroll Cycle:
Monthly payroll is standard. The contract must state payment frequency and the exact pay date.

Payslips:
Employers must provide payslips detailing:

• Gross pay and any bonuses
• Employee social security contributions and PIT withheld
• Net pay
• Pay period and employer details

Minimum Wage Compliance:
Ensure base salary plus any mandatory allowances meets at least the national minimum: PLN 4,666 gross/month in 2025 and PLN 4,806 from 1 January 2026 (with corresponding hourly equivalents).

Taxes & Contributions Deadlines:
Social security and tax contributions are reported and paid via ZUS and the tax authorities, with monthly submission deadlines that employers must meet.

Looking for detailed guidance on payroll, ZUS reporting, and minimum wage compliance in Poland?

Learn more

Legal Regulations

Poland’s labour framework is driven by the Labour Code and ZUS regulations, which govern employment rights, working time, leave, termination rules, and social-security obligations.

Key Employer Duties:

• Register employees with ZUS for social security and maintain correct contract documentation.
• Keep accurate records of working time, overtime, leave, and payroll data.
• Follow rules on redundancies, including collective redundancies, when terminating employees.
• Respect health & safety obligations and anti-discrimination laws.

Total Employment Cost:
Employer contributions (ZUS, accident insurance, Labour Fund, FGŚP, and other components) often add around 18–25% or more on top of gross salary, depending on salary level, industry risk rating, and applicable caps.

Learn more

Work Permits & Visas for Poland

Poland distinguishes between EU/EEA/Swiss nationals, who enjoy free movement, and non-EU nationals, who require work authorization to be employed legally.

EU / EEA / Swiss Nationals:
Citizens of these countries do not require a work permit to work in Poland, though certain registration formalities may still apply.

Non-EU Nationals:
Non-EU employees generally need a work permit or single permit combined with a temporary residence permit. Types of permits include employer-sponsored work permits, seasonal work permits, or “single permits” that combine work and residence rights.

Permit type depends on job role, salary, contract length, and other criteria. Employers must ensure that the correct permit is obtained and kept valid throughout employment.

Learn more

EOR & PEO Services in Poland

Using Employer of Record (EOR) and Professional Employer Organization (PEO) services in Poland lets you hire and manage employees without setting up your own local entity.

Employer of Record (EOR) in Poland:

An EOR becomes the legal employer of your Polish staff while you direct their daily work. Typical EOR responsibilities include:

• Issuing local employment contracts and ensuring Labour Code compliance
• Running payroll, calculating statutory deductions, and remitting ZUS and tax contributions
• Administering statutory benefits and absences
• Managing onboarding, offboarding, and local HR documentation
• Coordinating work permits for non-EU employees

PEO Services in Poland:

PEO services support your HR and administrative operations while you remain the legal employer. A PEO can assist with:

• Payroll administration and tax filings support
• Benefits management and local market benchmarking
• Compliance with Labour Code and local employment practices
• Ongoing HR advisory and documentation support

These models reduce risk and complexity when expanding into Poland or scaling your local workforce.

EOR in Poland

Payroll Calculator

Estimate gross-to-net pay, employer ZUS burden, and total employment cost in Poland using Dhi ADT’s payroll calculator. Model different salary levels, benefits, and contribution scenarios to understand the full cost of employment.

Go to Calculator