AUG (Authorized User Group) Certified
Nasscom Certified
SNA Certified
AUG (Authorized User Group) Certified
Nasscom Certified
SNA Certified
AUG (Authorized User Group) Certified
Nasscom Certified
SNA Certified
AUG (Authorized User Group) Certified
Nasscom Certified
SNA Certified
Poland · EOR
Employ staff in Poland without a Polish entity. We handle umowa o pracę employment contracts, payroll, ZUS social security contributions and PPK pension enrolment - with employer costs meaningfully lower than Western Europe.
The Polish Labour Code is prescriptive about contract form and duration. Get the contract type right and the rest follows predictably.
The umowa o pracę (employment contract) is the standard form and the one an EOR arrangement uses. It carries the full Labour Code protections.
Fixed-term contracts (umowa na czas określony) are capped at 33 months or 3 renewals, after which they convert automatically to indefinite. Probation (umowa na okres próbny) is capped at 3 months.
PPK is Poland's auto-enrolment pension: 1.5% employer minimum and 2% employee, with employee opt-out available.
Employees are enrolled by default and must actively opt out, and the opt-out has to be renewed periodically - so budget for the employer share rather than assuming it away.
Statutory annual leave is 20 days for employees with under 10 years of total employment and 26 days from 10 years.
Crucially, this counts total career length including education credits, not service with you - so a mid-career hire usually starts on 26 days.
The national minimum wage is PLN 4,806 a month from January 2026, and it is revised regularly.
Health insurance is 9% of gross and fully employee-funded - it does not appear in your employer on-cost, which is one reason Polish employer burden looks low relative to take-home deductions.
Employer ZUS lands between roughly 19.2% and 22.4% of gross, with the accident component varying by sector.
| Payroll component | Rate / details |
|---|---|
| Pension (emerytalne) | 9.76% employer |
| Disability (rentowe) | 6.50% employer |
| Accident insurance (wypadkowe) | 0.67-3.33% employer, sector-dependent |
| Labour Fund | 2.45% employer |
| FGŚP (Guaranteed Employee Benefits Fund) | 0.10% employer |
| PPK pension auto-enrolment | 1.5% employer minimum, 2% employee (opt-out available) |
| Health insurance | 9% of gross, fully employee-funded |
| Annual leave | 20 days under 10 years of total employment; 26 days from 10 years |
Rates verified for the 2026 tax year. Figures are indicative - your quote is calculated on the actual salary and contract type.
Poland's total employer cost multiplier - around 120-125% of gross salary - runs meaningfully below Western European markets, where 130-145% is normal.
Combine that with a deep engineering and shared-services talent pool and EU membership, and Poland is the default answer for companies opening their first Central European headcount.
Notice is fixed by tenure rather than negotiated, and statutory severance only applies at 20+ employees.
2 weeks under 6 months of service, 1 month from 6 months to 3 years, 3 months from 3 years.
From 3 working days (probation up to 2 weeks) to 2 weeks (3-month probation).
Applies only where the employer has 20+ employees and the dismissal is for reasons unrelated to the employee - capped at 15× the statutory minimum wage.
Polish statutory severance is governed by the collective redundancy law, which only applies to employers with 20 or more employees. Below that threshold, a redundancy dismissal carries notice and nothing more.
Under an EOR arrangement the headcount position needs confirming for your specific structure before you model an exit. We do that as part of the cost breakdown rather than at the point of termination.
Charged on top of full employment costs - gross salary, employer ZUS contributions and PPK pension.
ZUS and PIT registration, payroll and PPK enrolment included. No entity setup, no Polish payroll registration of your own.
Yes. Under an EOR arrangement Dhi ADT is the legal employer in Poland, holding the umowa o pracę, running payroll and carrying the ZUS and PIT registrations. You direct the employee's day-to-day work.
Typical time to a live employee is 5-10 business days once we have the role, salary and start date.
Employer ZUS runs roughly 19.2-22.4% of gross - pension 9.76%, disability 6.50%, accident 0.67-3.33% by sector, Labour Fund 2.45% and FGŚP 0.10% - plus a 1.5% minimum PPK employer contribution.
The total employer cost multiplier lands around 120-125% of gross, well below typical Western European levels.
PPK is Poland's auto-enrolment pension scheme, funded by a 1.5% employer minimum and a 2% employee contribution. Employees are enrolled by default and can opt out, but the opt-out must be actively renewed.
Budget for the employer share rather than assuming opt-out, since take-up varies and the renewal requirement pulls people back in.
Either 20 or 26 days, depending on total length of employment across the employee's career - including credits for education, not just service with you.
In practice most mid-career hires arrive already entitled to 26 days, so quote on that basis unless you know otherwise.
Notice is set by tenure: two weeks under six months, one month from six months to three years and three months from three years. Probation notice is shorter, from three working days to two weeks.
Statutory severance applies only where the employer has 20 or more employees and the dismissal is for reasons unrelated to the employee, capped at fifteen times the statutory minimum wage.
It is a civil-law contract, not employment, and it carries a real misclassification risk where the work is done under direction, at set hours, in a fixed place. Polish authorities will reclassify it as an umowa o pracę where the substance is employment - with back contributions.
For a genuine employee, the umowa o pracę is the right instrument and the one we use.
Rates, thresholds and collective-agreement provisions are subject to annual revision and sector variation. This page is general information, not legal or tax advice. Figures are indicative - your quote is calculated on the actual salary and contract type.
Book a 15-minute call. We'll confirm your structure, timeline and cost - before you commit to anything.
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