# Hire in Poland

Source: https://overseashire.com/hire/poland · verified 2026-10-05 · confidence medium

Deep engineering talent (backend, data, embedded, QA) with strong English and a mature startup ecosystem. In the CET time zone, it is convenient for European teams and has a few hours' overlap with US East Coast mornings.

## Employer cost
Employer on-costs 19.5–22.1% of gross salary. Employer ZUS contributions on gross salary in 2026: pension 9.76% + disability 6.50% + accident 0.67%-3.33% + Labour Fund and Solidarity Fund 2.45% + FGSP 0.10%. Pension and disability stop above the annual cap of PLN 282,600. Excludes mandatory PPK employee pension scheme employer contribution (1.5% of gross, unless employee opts out) and any private benefits, so add up to ~1.5% if employees do not opt out. Rechecked 5 Oct 2026 against PwC (reviewed 11 Aug 2026), which gives 19.48%-22.14% and the PLN 282,600 cap: 9.76 + 6.50 + 0.67 + 2.45 + 0.10 = 19.48% (minimum accident rate) and 9.76 + 6.50 + 3.33 + 2.45 + 0.10 = 22.14% (maximum). Above the cap only accident, FP and FGSP remain (3.22%-5.88%).

| Contribution | Rate | Notes |
|---|---|---|
| Pension (emerytalne) | 9.76% | Capped at annual base PLN 282,600 (2026). |
| Disability (rentowe) | 6.50% | Same annual cap. |
| Accident (wypadkowe) | 0.67%-3.33% (1.67% default for small firms) | Depends on sector risk; no cap. |
| Labour Fund (FP) + Solidarity Fund (FS) | 2.45% combined | No cap. Labour Fund 2.45%; PwC's totals reconcile with FP 2.45% + FGSP 0.10% (a separate Solidarity Fund line is not itemised there). |
| FGSP (Guaranteed Employee Benefits Fund) | 0.10% | No cap. |

Mandatory benefits: Paid annual leave (20 or 26 days); Sick pay (80% of pay, first 33 days employer-paid, then ZUS); Maternity/parental leave; PPK employee pension plan enrolment (employer 1.5%, employee may opt out); Occupational health checks

## Rules
- Payroll: monthly (wages due at least monthly, typically paid by the 10th of the following month)
- Probation: Up to 3 months (probation contract). Notice during probation: 3 working days (up to 2 weeks), 1 week (over 2 weeks), 2 weeks (3 months).
- Notice and severance: Indefinite contracts: 2 weeks (under 6 months' tenure), 1 month (6 months-3 years), 3 months (3+ years). Statutory redundancy pay applies only for employers with 20+ employees: 1, 2 or 3 months' pay depending on tenure (<2 yrs, 2-8 yrs, 8+ yrs), capped at 15x the minimum wage (PLN 72,090 in 2026 = 15 x 4,806). Fixed-term contracts can generally be terminated with 2 weeks' notice if the contract allows it.
- Termination: Employer must state a genuine reason for terminating indefinite contracts, and employees can challenge in labour court (7-day filing window). Strong protections for pregnant employees, employees close to retirement age, and trade union reps. Fixed-term contracts limited to 33 months/3 contracts.
- Working time: 8 hours/day, 40 hours/week in a 5-day week (average, in a settlement period up to 4 months). Overtime +50% (+100% at night, Sundays and holidays) or time off. Max 48 hours/week average including overtime.
- Paid leave: 20 days (under 10 years' service) or 26 days (10+ years). 13-14 public holidays a year depending on how 6 January and Sundays fall. Since 2026 for private sector (reported effective 1 May 2026), prior self-employment/B2B and civil-law work periods count toward tenure.
- Minimum wage: PLN 4,806 gross per month and PLN 31.40 per hour from 1 January 2026 (Council of Ministers regulation of 11 Sep 2025, up PLN 140 / 3% from PLN 4,666).

## Contractors
B2B contracting is common in Poland's tech sector, and the legal test is the Labour Code 'employment relationship' features (subordination, work under direction, fixed place/time, remuneration). Misclassification can be reported by the National Labour Inspectorate (PIP), which can reclassify and impose fines on the employer; ZUS can claim back contributions.

## EOR
Employing staff directly requires a Polish entity (sp. z o.o. or branch) registered with ZUS and the tax office. EOR is used for fast, compliance-safe hiring without an entity. Many providers advertise onboarding in days to about two weeks; no specific figure was confirmed from a single cited provider.
Onboarding: EOR Days to ~2 weeks (providers advertise 'days'; specific figure not verified); own entity Roughly 1-3 months for a Polish sp. z o.o. incl. KRS, bank account, ZUS/tax registrations (estimate, not verified).

## FAQ
**What employer social contributions apply in Poland?** Pension 9.76%, disability 6.5%, accident 0.67%-3.33%, Labour Fund and Solidarity Fund 2.45% and FGSP 0.10%, about 19.5%-22.1% of gross.

**How long is the probation period?** Up to 3 months using a probation contract; the notice during probation is 3 working days up to 2 weeks and 1 week for longer.

**How much holiday do Polish employees get?** 20 days under 10 years of service and 26 days thereafter, plus public holidays.

**Is severance mandatory?** Only for collective or individual redundancies at employers with 20+ employees, at 1-3 months' pay depending on tenure.

Unverified: PPK employer 1.5% confirmed by Lockton (secondary), not the PPK portal; Probation sub-notice periods and redundancy pay multiples from secondary legal summaries (CMS, Teamed), not the Labour Code text; Effective date for counting B2B tenure (reported as 1 May 2026 for private sector); EOR onboarding speed and entity setup time

Sources:
- https://boundlesshq.com/blog/running-payroll-in-poland/
- https://getsix.eu/human-resources-payroll-in-poland/social-security-costs-in-poland-and-germany-2026/
- https://getsix.eu/human-resources-payroll-in-poland/labour-law-in-poland-2026-changes-that-will-affect-your-firms-hr-and-payroll-accounting/
- https://arlettipartners.com/poland-minimum-wage-increase-in-2026/
- https://www.globalexpansion.com/countrypediatest/poland
- https://taxsummaries.pwc.com/poland/corporate/other-taxes
- https://zielonalinia.gov.pl/wynagrodzenie-minimalne-w-2026-1/
- https://cms.law/en/int/expert-guides/cms-expert-guide-to-dismissals/poland
- https://global.lockton.com/us/en/news-insights/poland-changing-the-occupational-pension-landscape

Not legal or tax advice.