Poland at a glance
Taxes in Poland
Employer Contributions
| Contribution | Rate |
|---|---|
| Total employer tax | 19.5% – 28.5% |
| Social security (ZUS) | 19.48% – 22.14% |
| Employee Capital Plans (PPK — mandatory retirement savings) | 1.5% |
| Contribution | Rate |
|---|---|
| Total employer tax | 19.5% – 28.5% |
| Social security (ZUS) | 19.48% – 22.14% |
| Employee Capital Plans (PPK — mandatory retirement savings) | 1.5% |
| Contribution | Rate |
|---|---|
| Total employee tax | 22.7% – 57.1% |
| Social security | 13.71% |
| Healthcare | 9% |
| Solidarity tax (for earners over PLN 1,000,000) | 4% |
| Gross Income | Tax Rate |
|---|---|
| Up to PLN 120,000 | 12% |
| Over PLN 120,000 | 32% |
Employer of Record in Poland
How Remote& EOR Works
Standard EOR requires a temp agency licence in Poland. Remote& holds this licence, enabling compliant employment of Polish workers without you needing a local entity.
| Party | Role |
|---|---|
| Your Company | Directs work, manages performance, allocates tasks |
| Remote& | Holds temp agency licence; runs payroll, files ZUS contributions and taxes |
| Employee | Works for your company under a locally compliant Polish contract |
Ask Remi:
"Hire a frontend developer in Poland — PLN 15,000/month, starting next sprint" Remi handles everything: compliant contract, ZUS registration, payroll setup, and PPK enrollment.
Benefits in Poland
- Medical examination upon hire and periodically during employment
- Occupational safety and health training (mandatory, employer-funded)
- Company Social Benefits Fund (ZFŚS) contributions
- Employee Capital Plans (PPK) — mandatory long-term retirement savings
- Additional benefits for specific work types or hazardous conditions
- Additional days off
- Transportation reimbursement
- Extra PPK employer contributions
- Supplementary pension
- Supplementary health insurance (LuxMed, Medicover)
- Life insurance
- Cash bonuses
- Fitness allowance (Multisport)
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 20–26 working days (tenure-based) + 13 public holidays |
| Sick Leave | Up to 182 days (first 33 days employer-paid; ZUS covers the remainder) |
| Maternity Leave | 20 weeks (1 child); 31 weeks (twins); 33 weeks (triplets); 35 weeks (quadruplets); 37 weeks (5+ children) |
| Paternity Leave | 2 weeks |
| Parental Leave | Up to 41 weeks (1 child); up to 43 weeks (2 children) |
Employment conditions
Probation
Maximum 3 months. No obligation to continue employment after the probationary period ends.
Non-Compete
Non-competition agreements are permitted when the employee has access to sensitive business information that could cause harm if disclosed.
Employee Rights & Protections
Polish workers are entitled to: written employment contract signed by both parties, payslip requirements, health and safety protections, mandatory medical examinations, equal treatment, unfair dismissal protection, union rights, anti-discrimination and anti-harassment protection, and pay transparency.
Payments
End of employment in Poland
Four ways to end employment in Poland:
1. Mutual agreement — by both parties at any time 2. Notice-based termination — by either party with appropriate notice period and documented reason (for indefinite contracts) 3. Immediate termination — without notice period in specific circumstances (gross misconduct) 4. Contract expiration — automatic end of probationary or fixed-term contracts
Upon termination, employers must issue a Certificate of Employment (świadectwo pracy) and de-register the employee from ZUS within the required timeframe. Final payment is due at the next regular pay cycle.
Frequently asked questions
Four paths: run payroll from HQ (generally non-compliant long-term); use contractors (not valid for full-time exclusive workers — Polish authorities actively enforce this); set up a Polish sp. z o.o. (time-consuming); or partner with Remote& as a licensed temp agency for the fastest compliant route.