Employer of record in Poland: costs, caps and rules
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Employer social contributions in Poland add 20.48% to gross pay, PLN 29,696 on a PLN 145,000 salary, with the 9.76% pension contribution the largest part, per 2026 rate tables from secondary sources (checked October 2026). Published EOR list prices run from $199 a month (Payoneer WFM, formerly Skuad) to $699 (Oyster). What US employers tend to miss is how fast notice grows: on an indefinite contract, an employee with 3 years of service is owed 3 months' notice.
An employer of record in Poland is a Polish company that hires your worker on a Polish employment contract, runs payroll and pays the ZUS contributions and fund levies, so you can employ someone there without your own subsidiary.
- Employer cost on a sample salary
- 20.48%on top of gross pay
- Currency
- PLN
On this page
What sets Polish employment apart
Poland has no mandatory 13th month or other private-sector bonus, so the employer cost is mostly the contribution stack. Its shape is what to understand:
- A cap on two lines only. Pension and disability contributions (16.26 points together) stop once annual pay reaches PLN 282,600 in 2026, which is 30 times the forecast average wage of PLN 9,420. Accident, Labor Fund and FGSP have no cap.
- The accident rate varies. It runs from 0.67% to 3.33% by employer, with 1.67% as the standard. Our source gives that default for pay through March 31, 2026; the April 2026 to March 2027 default was not checked.
- Two minimum wages. PLN 4,806 a month gross on a full-time employment contract and PLN 31.40 an hour on civil-law contracts, from January 1, 2026 (Council of Ministers regulation of September 11, 2025).
- Notice by length of service. On an indefinite contract: 2 weeks under 6 months, 1 month from 6 months to 3 years, 3 months from 3 years (Labor Code art. 36, per WageIndicator).
- Severance only in some exits. There is no general severance. For dismissals not caused by the employee at employers with 20 or more staff, it is 1 month's pay under 2 years of service, 2 months from 2 to 8 years and 3 months over 8 years, capped at 15 times the minimum wage (15 x 4,806 = PLN 72,090). Leavers retiring or moving to a disability pension get 1 month's pay.
The employee pays 13.71% in social contributions plus a 9% health contribution. A 1.5% FEP bridging pension applies only to work in special conditions. Our Polish rates come from secondary sources because zus.pl renders by script and the official legal databases block automated reading; only the minimum wage was read on a government page (zielonalinia.gov.pl). We have not yet confirmed annual leave, public holidays, probation limits, pay frequency or the standard work week, nor the employer PPK rate. Check those with ZUS and the State Labor Inspectorate (PIP).
Employment costs and rules in Poland
| Item | Poland |
|---|---|
| Employer social contributions | About 20.48% (pension 9.76, disability 6.50, accident 1.67 default, Labor Fund 2.45, FGSP 0.10) |
| What the employer pays | Pension (emerytalne) 9.76% to cap; disability (rentowe) 6.50% to cap; accident (wypadkowe) 0.67% to 3.33%, 1.67% standard; Labor Fund (Fundusz Pracy, includes 1.45% Solidarity Fund) 2.45%; FGSP (employee benefits guarantee fund) 0.10%; FEP bridging pension 1.5% only for work in special conditions |
| Caps and ceilings | Pension and disability contributions stop once annual pay reaches PLN 282,600 in 2026 (30 x forecast average wage PLN 9,420; Ministry notice of 19 Nov 2025, M.P. 2025 poz. 1206). Other items uncapped |
| Employee contributions | 13.71% social (pension 9.76, disability 1.50, sickness 2.45) plus 9% health contribution |
| Minimum wage | PLN 4,806 a month gross (full-time employment contract); PLN 31.40 an hour for civil-law contracts; from 1 Jan 2026 (Council of Ministers regulation of 11 Sept 2025) |
| Mandatory bonuses | None in the private sector |
| Notice period | Indefinite contracts: 2 weeks (service under 6 months), 1 month (6 months to 3 years), 3 months (3+ years) (Labor Code art. 36, per WageIndicator) |
| Severance | No general severance. For dismissals for reasons not attributable to the employee (collective redundancy law, employers with 20+ staff): 1 month's pay under 2 years, 2 months 2 to 8 years, 3 months over 8 years, capped at 15 x minimum wage. Retirement or disability pension leaver: 1 month's pay |
| Sample salary used | PLN 145,000 a year |
| Employer cost on that salary | 20.48% |
Checked October 16, 2026. Source type: secondary. Sources are listed at the end of this page.
What an EOR charges to employ someone in Poland
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
PLN 145,000 a year: the employer's bill
Monthly pay is 145,000 / 12 = PLN 12,083.33, below the PLN 23,550 a month at which the 2026 cap is reached, so every rate applies in full.
| Contribution | Rate | PLN per year |
|---|---|---|
| Pension (emerytalne) | 9.76% | 14,152.00 |
| Disability (rentowe) | 6.50% | 9,425.00 |
| Accident (wypadkowe), standard rate | 1.67% | 2,421.50 |
| Labor Fund (Fundusz Pracy), incl. 1.45% Solidarity Fund | 2.45% | 3,552.50 |
| FGSP benefits guarantee fund | 0.10% | 145.00 |
| Employer contributions | 20.48% | 29,696.00 |
| Salary plus contributions | 145,000 + 29,696 | 174,696.00 |
| EOR fee | $599 x 12 | USD 7,188 |
Source: 2026 contribution rates from the poradnikprzedsiebiorcy.pl table and the cap from podatki.biz citing M.P. 2025 poz. 1206 (secondary sources, read Oct 16, 2026); fee of $599 a month from the Deel and Remote pricing pages, Oct 16, 2026. Shown in USD: our Poland data holds no dated zloty rate.
The cap matters for senior pay. At PLN 400,000 a year, pension and disability stop at 16.26% x 282,600 = PLN 45,950.76, the uncapped 4.22% adds PLN 16,880, and the total of PLN 62,830.76 is 15.71% of pay rather than 20.48%. If your hire stays in the PPK employee capital plan, an employer PPK contribution comes on top; we have not confirmed its rate from an official source.
Exit cost example: a redundancy at a 20+ staff employer after 3 years on PLN 12,083.33 a month owes 2 months' pay, PLN 24,166.67, after 3 months of notice.
See other salaries with the international employee cost calculator.
Hiring in Poland without opening a subsidiary
An EOR lets you hire in Poland with no Polish company: the provider is the employer on the contract, and you pay its fee on top of the PLN 174,696 above, USD 7,188 a year at $599. A subsidiary avoids the fee but means registering with ZUS, running Polish payroll and handling the notice and severance rules yourself. We have not priced Polish company setup; our comparison of EOR and entity costs covers the decision.
Civil-law and contractor arrangements
Poland has its own floor for civil-law contracts, PLN 31.40 an hour in 2026, so even non-employment arrangements carry a minimum. For a foreign company, the bigger issue is a contractor who works like an employee: if the relationship is treated as employment, the 20.48% stack and the notice rules apply. For independent specialists, contractor management platforms handle payment. If you want the provider to carry the classification check, Remote lists $325 a month for a contractor of record and Multiplier $400 on annual billing, as of October 2026.
Which EOR to use in Poland
Multiplier holds the top EOR score (79/100, see our scoring rules): Core is $459 a month billed annually or $499 billed monthly, and the deposit is set from costs, fees and notice periods, so a 3-month notice period can raise it. It needs 30 days to process a termination and charges a 15% penalty if you discuss termination with the employee directly. Oyster scores 64/100 at $699, with no termination fee and 30 days' notice to end the service.
Read the Oyster review, Deel review and Remote review for full contract terms, or the full ranking of EOR providers. Hiring nearby as well? Compare Germany EOR costs and the Czech Republic.
Frequently asked questions
How do I hire in Poland without opening a subsidiary?
How much are employer contributions in Poland in 2026?
What is the 2026 cap on Polish pension and disability contributions?
What is Poland's minimum wage in 2026?
What notice period applies in Poland?
Is severance mandatory in Poland?
Sources (7)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- zielonalinia.gov.pl/wynagrodzenie-minimalne-w-2026-1 (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.