Over years of advising foreign companies on employment law in Poland, we have compiled the questions that come up most often — particularly around first hires. Below are the answers to those with the greatest practical impact.

What is an Employer of Record (EoR) and does it work in Poland?

An Employer of Record (EoR) is a model in which a specialised company formally employs a worker on behalf of a client that actually uses their work. In Poland, the EoR model is not directly regulated by statute, which creates specific risks. The most significant is the risk that the actual employer is deemed to be the EoR’s client rather than the EoR itself — which could result in a requirement to conclude direct employment contracts and settle contributions retrospectively.

The EoR model can be a practical interim solution for companies testing the Polish market before registering their own entity, but it requires careful structuring of the contract between the EoR and the client. It is worth noting that both the National Labour Inspectorate (PIP) and ZUS are taking an increasingly critical view of certain EoR models — particularly where the worker operates exclusively for one entity and under its de facto direction. In such cases, the risk of reclassification and backdated contributions is real. Destrier Law Firm advises on risk assessment and structuring of such arrangements.

Can I hire someone remotely in Poland without a local company?

Two approaches are technically available. First: employment through the foreign parent company — the employee is formally employed by the foreign entity, which must register as a ZUS and PIT payer in Poland. In practice, this requires ongoing Polish payroll administration and triggers the risk of creating a permanent establishment (PE) for tax purposes. Second: employment through a Polish entity — a subsidiary or branch. This is the safer and operationally simpler route.

⚠️ Permanent establishment risk If a foreign employer hires an employee in Poland who acts on the company’s behalf, negotiates and concludes contracts, Polish tax authorities may conclude that a permanent establishment has arisen. The result: a CIT registration obligation in Poland and taxation of profits attributable to Polish operations. Before opting to employ through a foreign company, have the structure reviewed by a tax adviser.

What is the cost of hiring an employee in Poland with a salary of PLN 15,000 gross?

For a gross monthly salary of PLN 15,000, the employer bears an additional cost of approx. PLN 3,100 in mandatory ZUS contributions (pension 9.76%, disability 6.5%, accident ~1.67%, Labour Fund 2.45%, FGŚP 0.1%), bringing the total employment cost to approx. PLN 18,100 per month. Adding the optional PPK employer contribution (1.5% = approx. PLN 225, unless the employee opts out) brings the total to approx. PLN 18,300. The net amount received by the employee is not fixed throughout the year — in the months before the PLN 120,000 annual threshold is reached (at PLN 15,000 gross, this occurs in August), the employee receives approx. PLN 10,400–10,500 net (12% PIT rate); from September onwards, the net amount falls to approx. PLN 8,400–8,700 (32% PIT rate). The difference reflects employee-side ZUS contributions (13.71%), health insurance (9%) and PIT advance payments. These figures are indicative — the exact net amount depends on the month of the year and the employee’s individual tax position.

Can I terminate a contract during the probationary period?

Yes — terminating a probationary contract is considerably simpler than terminating an open-ended one. Notice periods are: 3 working days for a probationary period of up to 2 weeks; 1 week for a period of up to 3 months; 2 weeks for a 3-month probationary period. No reason needs to be given, although protection against dismissal — for example for pregnant employees — applies equally during the probationary period.

What is a non-compete clause and do I need one?

A non-compete clause contractually restricts the employee from engaging in competitive activity — during employment (written form required, no compensation needed) or after termination (written form required, with an obligation to pay compensation of at least 25% of remuneration for the entire restriction period). A post-employment non-compete is optional — the employer assesses whether the risk justifies its use. It is most commonly applied to key employees with access to trade secrets, technology or client relationships.

What are the consequences of failing to register an employee with ZUS?

Failure to register an employee with ZUS within 7 days of hiring carries serious consequences:

  • A fine of up to PLN 5,000 for the offence itself.
  • Restriction or deprivation of liberty in cases of serious breach.
  • Backdated contributions plus interest for the entire unregistered period.
  • Full compensation liability if the unregistered employee suffers a workplace accident.

Does a B2B contractor have the right to annual leave?

No — under the Labour Code, a person cooperating under a B2B arrangement is not an employee and has no entitlement to paid leave, sick pay or other statutory employee benefits. Any breaks from work are a matter of contractual negotiation. This is one of the reasons many specialists choose an employment contract over B2B, even at the cost of a higher tax burden — the social security package carries real and tangible value.

What are the minimum wage requirements in Poland in 2026?

From 1 January 2026, the minimum gross monthly wage is PLN 4,806 (approximately PLN 3,606 net). The minimum hourly rate for civil law contracts (zlecenie) is PLN 31.40 gross. Employers must pay wages at least once a month, by the deadline set out in the workplace rules or employment contract.

💡 Our recommendation at Destrier The first months of operations in Poland represent the highest point of regulatory risk. Errors made during initial ZUS registrations, structuring B2B contracts or legalising non-EU employees can result in audits reaching back up to 5 years. Ongoing legal and HR oversight from the outset protects the company against costs of penalties and disputes that are invariably many times higher. Destrier Law Firm offers dedicated support and ongoing legal services for foreign companies entering the Polish market.
Have a question not covered above? Write to Destrier Law Firm. We respond within 24 hours and offer a complimentary initial consultation.

Legal position as of: June 2026. This article is for informational purposes only and does not constitute legal advice. We recommend seeking individual legal advice before making any decisions.