What do you need to know to hire in Poland?

Employer social security in Poland runs across several branches. Pension (Fundusz Ubezpieczen Spolecznych) and disability contributions together account for most of the employer share. The accident insurance rate (wypadkowe) varies by industry. The Labour Fund and Guaranteed Employee Benefits Fund add a further fixed percentage. Total employer cost sits around 20 to 21 percent of gross salary below the annual contribution cap. Teamed's Poland fee sits inside that total cost envelope.

Teamed's Poland price is a starting rate, with zero FX in any currency pairing. No setup fees. No exit fees. Salaries, taxes, and benefits passed through at cost on every invoice.

The full breakdown, with worked examples at current statutory rates, is in the cost guide.

Forming a Polish Sp. z o.o. (limited liability company) requires a minimum of PLN 5,000 in share capital, notarisation, and registration with the National Court Register (KRS). Setup takes four to eight weeks and comes with ongoing accounting, payroll, and ZUS filings. An Employer of Record is faster and cheaper at low headcount. Teamed runs Polish payroll, contracts, and ZUS compliance from day one.

The crossover point depends on Polish salary levels and your accounting costs. For most tech roles it lands around 5 to 8 employees. The EOR vs entity guide runs those numbers.

Most EOR providers will not tell you when you have crossed it. We do, and we help you move. You progress from contractor to EOR to your own Polish entity on one platform under Teamed's Graduation Model, with tenure preserved.

The minimum monthly wage rose to zł 4,806/month effective 1 January 2026, and the minimum hourly rate for civil-law contracts is zł 31.40/hour. The Labour Code requires written employment contracts before or on the first day of work. Employers must file payroll tax advances by the 20 days of the month following payment.

Poland has no qualifying period for labour court claims on unfair dismissal. Employees working under open-ended contracts can challenge any termination from their first day. For probation and fixed-term contracts, the Labour Code sets separate rules on fair grounds for dismissal. The hiring guide and compliance guide cover the day-one obligations in full.

Statutory annual leave under Labour Code Art. 154 is 20 days for employees with under ten years of employment, rising to 26 days at ten or more years. Poland counts annual leave and public holidays separately. There are 14 public holidays in 2026, including Christmas Eve added by a 2024 amendment.

Sick pay is paid by the employer for the first 33 days in a calendar year at 80% of the allowance basis for standard illness. After that, ZUS (the social insurance institution) takes over with a sickness benefit. Maternity leave runs 20 weeks for a single birth at full pay. Paternity leave is 2 weeks. The benefits guide covers each entitlement and the employer obligations.

Polish employee social security covers pension, disability, sickness, and health contributions. The total employee rate is 13.71% of gross salary below the annual contribution cap. Health insurance is deducted separately. Employer social security runs across pension, disability, accident, the Labour Fund, and the Guaranteed Employee Benefits Fund. The combined rate sits around 20 to 21 percent at the standard accident rate, though the exact figure varies by industry classification.

Income tax uses two bands. The first band is 12% on income up to PLN 120,000. The top band is 32% on income above PLN 120,000. A tax-free personal allowance of zł 30,000/year applies. Payroll tax advances are due by the 20 days of the following month. The tax and payroll guide sets out every band and threshold.

Polish statutory notice has three bands. Under six months of service the notice is 2 weeks. Between six months and three years it is one month. At 3 or more years it is 12 weeks. Notice runs to the end of a calendar month for indefinite contracts. During a three-month probation the notice is 3 months if the probation is of maximum length.

Statutory redundancy pay under the 2003 Act applies only where the employer has at least 20 employees and the dismissal is for reasons unrelated to the employee. The pay scale is one month of salary for under two years of service, two months for two to eight years, and 3 months of salary for over eight years. The maximum is capped at zł 72,090. The termination guide runs the full process, including the collective redundancy rules.

Annual leave seniority is career-wide, not company-specific. The ten-year threshold counts all employment history, not just time at your company. An employee joining you with nine years of prior employment reaches 26 days leave entitlement in their first year with you. Most US buyers do not model this. The hiring guide explains how to calculate seniority at onboarding.

The labour court challenge right has no qualifying period. A Polish employee on an open-ended contract can file a claim on day one. Unlike Germany (six months) or the UK (two years), Polish law gives no grace window for the employer. Probation contracts and fixed-term contracts follow different rules, but indefinite-contract employees have full rights from the start. The EOR vs entity guide covers how Teamed structures contracts to keep exposure manageable.