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.
The statutory minimum is about PLN 4,300 gross per month in 2024*, raised at least once a year. Professional salaries sit well above it.
Monthly payroll. There is no private-sector statutory 13th salary; bonuses are contractual.
There are about 13 public holidays a year, all paid and non-working.
A written contract is required. Probation runs up to three months, and ZUS registration must happen before the start date.
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.
20 or 26 paid days a year depending on total length of service (the higher figure from 10 years).
20 weeks of maternity leave plus parental leave of up to 41 weeks, funded through ZUS at set rates*.
The employer pays for the first 33 days of illness a year (14 days for employees over 50), after which ZUS sickness benefit takes over.
Carer's leave, force-majeure leave, and short paid leave for life events were added or expanded by recent EU-driven reforms.
Notice runs from two weeks to three months depending on tenure. Dismissal of an open-ended contract must state a real reason and can be challenged in the labour court.
Statutory severance (one to three months by tenure) applies to collective and economic dismissals at employers of 20 or more.
Up to three months, with shorter notice during the period.
A B2B or civil-law contractor who works under an employer's direction and hours can be reclassified, exposing the company to back ZUS and tax.
*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.