Choosing a contract type
| Contract | Typical use | Key points |
|---|---|---|
| Employment contract (umowa o pracę) | Core staff | Full Labour Code protection: leave, notice periods and limits on dismissal. Can start with a probation period of up to 3 months. Fixed-term contracts are capped at 33 months and three in a row, after which the contract becomes open-ended. |
| Mandate contract (umowa zlecenie) | Ongoing services, part-time or project work | Civil law contract with no statutory leave. A minimum hourly rate applies (PLN 31.40 in 2026), and social contributions are due in most cases. |
| Contract for specific work (umowa o dzieło) | A one-off result, such as a design or a report | Lighter contributions, but it must genuinely be a defined outcome. Using it for ongoing duties is a common audit finding. |
| B2B contract | Independent contractors | The contractor invoices you and pays their own tax and ZUS. You avoid payroll costs but take on reclassification risk (see below). |
Reclassification risk is higher since 8 July 2026. Under an amendment to the State Labour Inspectorate (PIP) act, labour inspectors can issue an administrative decision that a civil law or B2B arrangement is in fact an employment relationship. Decisions are immediately enforceable and can be appealed to the labour court. The tax and social security authorities may then claim contributions and taxes for up to five years back. Employers who voluntarily convert such contracts to employment contracts by 8 July 2027 avoid inspectorate fines, but not the underlying back taxes and contributions. If a contractor works set hours, under your direction and with your equipment, take advice.
What an employee costs you
For a standard employment contract, the employer pays contributions on top of the gross salary. The rates below are for 2026.
| Contribution | Employer | Employee |
|---|---|---|
| Pension | 9.76% | 9.76% |
| Disability | 6.50% | 1.50% |
| Sickness | 0% | 2.45% |
| Accident (rate depends on the company's activity) | 0.67% to 3.33% (1.67% typical) | 0% |
| Labour Fund and Solidarity Fund | 2.45% | 0% |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.10% | 0% |
| Health insurance | 0% | 9% of pay after social contributions |
| Total | About 19.5% to 22.1% (20.48% at the typical accident rate) | 13.71% + 9% health |
- Annual cap: pension and disability contributions stop once an employee's annual base passes PLN 282,600 in 2026. Sickness contributions continue.
- PPK (employee capital plans): employers must offer the scheme. The employer contributes 1.5% of gross for participating staff, with up to 2.5% more if you choose, and employees can opt out.
- Other costs to budget: occupational health and safety training, pre-employment medical examinations, and a company social benefits fund (ZFŚS) once you employ 50 or more people. Employers with at least 25 full-time equivalents also pay into the PFRON fund unless 6% of staff are people with disabilities.
- Minimum wage: PLN 4,806 gross a month in 2026, which costs the employer roughly PLN 5,790 in total.
Worked salary examples
| Gross salary | Employer contributions | Total employer cost | Employee social + health | PIT advance | Approx. net pay |
|---|---|---|---|---|---|
| 4,806 | 984 | 5,790 | 1,032 | 168 | 3,606 |
| 8,000 | 1,638 | 9,638 | 1,718 | 498 | 5,784 |
| 12,000 | 2,458 | 14,458 | 2,577 | 913 | 8,510 |
Rule of thumb: the total cost to the employer is about 1.2 times the gross salary, and the employee takes home roughly 70% to 75% of gross.
Assumptions: standard employment contract, accident rate 1.67%, employee uses the tax-free amount through the employer (PLN 300 monthly reduction), standard cost of earning income of PLN 250, no PPK deduction, annual contribution cap not reached, no other benefits. Employees under 26 pay no PIT on income up to PLN 85,528 a year, which raises their net pay. These are illustrations, not payroll advice. To model your own salary, including PPK, the under-26 relief and net-to-gross, use the tax calculator, or compare it with B2B in the B2B vs employment tab. To see what your contributions build for retirement, try the ZUS pension calculator.
What employees are entitled to
- Working time: 8 hours a day and 40 hours a week on average, normally over five days. Overtime carries a surcharge of 50% or 100%, depending on when it is worked.
- Annual leave: 20 days for employees with under 10 years of service, and 26 days from 10 years. Time spent in education counts towards the 10 years.
- Sick leave: the employer pays sickness pay for the first 33 days of absence in a calendar year (14 days for employees aged 50 or over), usually at 80% of pay. After that, ZUS pays the sickness benefit.
- Family leave: 20 weeks of maternity leave, 2 weeks of paternity leave, plus shared parental leave.
- Notice periods: 2 weeks for service under 6 months, 1 month from 6 months to 3 years, and 3 months after 3 years. For an open-ended contract, the employer must state a reason for termination, and the employee can challenge it in the labour court.
- Redundancies: employers with at least 20 employees who dismiss 10 or more people within 30 days for economic reasons follow a special procedure and owe severance of one to three months' pay, depending on length of service.
- No statutory bonus: there is no legal requirement for a 13th-month salary in the private sector.
Recruiting rules and pay transparency
Since 24 December 2025, the Labour Code requires employers to tell candidates the starting pay or salary range, either in the job advert or before the interview or the contract is signed. Adverts and job titles must be gender-neutral, and you may not ask candidates about their current or previous pay.
Poland missed the EU's 7 June 2026 deadline to implement the rest of the Pay Transparency Directive. A draft law published in April 2026 would add pay reporting and other obligations, with rules due to start six months after publication and higher fines. Watch for the final text if you plan to hire at scale.
Hiring foreign nationals
- EU, EEA and Swiss citizens can work in Poland without a work permit.
- Other nationalities generally need a work permit or a single permit that combines residence and work, or in some cases an employer declaration for a simplified route. Some visa types do not allow work at all, and Polish university graduates are exempt from the permit requirement.
- New process since 1 June 2025: the labour market test was abolished, and employers must submit details of the contract through the official online portal before the foreign employee starts work.
- Your responsibility: check that the person has a legal basis to stay and to work in the role, keep copies of the documents, and register them with ZUS like any other employee.
Immigration rules differ by nationality and change often, so confirm the correct route for each hire before making an offer.
Payroll deadlines
| When | What |
|---|---|
| Within 7 days of the start date | Register the employee with ZUS |
| By the 15th, monthly | ZUS declaration and contributions for a company employer, and PPK contributions |
| By the 20th, monthly | Pay PIT advances withheld from salaries to the tax office |
| End of January | Annual PIT-4R return |
| End of February | PIT-11 statements to employees and the tax office |
Most foreign-owned companies outsource payroll to a Polish accounting firm.
Frequently asked questions
Do I need a Polish company to hire people in Poland?
Usually yes, either a subsidiary or a branch. Alternatives include an employer-of-record arrangement, where a local provider employs the person on your behalf, and in some cases a foreign employer can register directly as a contribution payer with ZUS. Each option has tax and legal consequences, so get advice first.
What is the minimum wage in 2026?
PLN 4,806 gross per month for employment contracts, and PLN 31.40 gross per hour for mandate contracts. Both stay unchanged through the year.
Can I put everyone on B2B contracts to save costs?
It can work for genuinely independent specialists, but it is risky for people who work like employees. Since July 2026, labour inspectors can convert such arrangements into employment, with back contributions and taxes for up to five years.
What do I need to do before the first employee starts?
Register your company as a contribution payer with ZUS, give the employee a written contract and terms of employment, arrange occupational health and safety training and a medical examination, and register the employee with ZUS within 7 days of the start date.
This guide gives general information for foreign investors and is not legal or tax advice. Rates, thresholds and rules change, so confirm current details with the official sources below or with an adviser. Official sources: ZUS, National Labour Inspectorate, biznes.gov.pl.