Poland is Central Europe's largest talent market, with a skilled, cost-competitive workforce and codified labour rules. All-in employer cost runs around 1.2x the gross salary. Here is what to know before your first Polish hire.
Employment runs under the Labour Code, with written contracts, regulated working time, and mandatory social-insurance (ZUS) registration. Many professionals are engaged on B2B or civil-law contracts, but a worker treated like an employee is legally an employee.
Employer ZUS contributions add roughly 20-21% on top of gross salary, covering pension, disability, accident, and labour-fund charges.
Pension and disability contributions apply up to an annual cap (about 30 average salaries), so very high earners carry a smaller effective percentage.
Employees pay their own ZUS share plus income tax (12% and 32% bands) and the health contribution, withheld at source. Withholding is the employer's job, which under EOR means ours.
*All figures are estimates from public sources (2025-26), pending ops verification - same basis as the EOR cost calculator. Not tax or legal advice.
Compliant Polish employment contract, payroll, ZUS, and benefits, handled. One invoice, flat $399 per month.