EOR Calc

Employer of record in Poland: cost and rules (2026)

Employing someone in Poland costs the employer about 20.5% on top of gross salary in statutory contributions, plus an EOR fee of $199 to $699 per month at providers that publish prices ("from" prices). Example: a gross salary of PLN 10,000 per month costs PLN 12,048 per month (about $3,026) before any EOR fee.

Rates checked: 2026-11-13. On a standard employment contract the employer pays its half of pension and disability insurance, accident insurance, and three small funds (Labour Fund, Solidarity Fund and wage-guarantee fund) on top of gross salary. Pension and disability contributions stop once the employee passes an annual earnings ceiling. There is no mandatory 13th salary, and the workplace pension plan (PPK) adds an employer contribution unless the employee opts out.

Estimates only, not tax, legal or accounting advice. Statutory rates, limits and provider prices change; check the linked sources and ask a qualified adviser before you hire.

Employer contributions in Poland

Employer contributionRateBase and limitsSource
Pension insurance (emerytalna), employer half9.76%gross pay; capped at PLN 282,600/year
Total pension rate is 19.52%, financed in equal parts by employer and employee (art. 16 and 22 of the Social Insurance System Act). Annual cap for 2026 is PLN 282,600 (30 x forecast average wage of PLN 9,420), i.e. PLN 23,550 per month on average; above it no pension or disability contributions are due for the rest of the year. Cap for 2027 already announced: PLN 300,990 (average wage PLN 10,033).
Ustawa o systemie ubezpieczen spolecznych (tekst jednolity, Dz.U. 2026 poz. 1474), art. 16, 19, 22; cap amount: Monitor Polski 2025 poz. 1206 (https://eli.gov.pl/api/acts/MP/2025/1206/text/O/M20251206.pdf)
Disability insurance (rentowe), employer share6.5%gross pay; capped at PLN 282,600/year
Total disability rate is 8.00%: employer 6.5%, employee 1.5% (art. 16 sec. 1b). Same annual cap as pension.
Ustawa o systemie ubezpieczen spolecznych (tekst jednolity, Dz.U. 2026 poz. 1474), art. 16 ust. 1b, art. 19, art. 22
Accident insurance (wypadkowa)1.67%gross pay
1.67% is the flat rate for employers with up to 9 insured people, or employers not in the REGON business register. It equals half of the highest industry rate. Employers with 10 or more insured people pay a rate ZUS sets for their industry group, adjusted for their own accident record; the 2026 industry rates in the ZUS guide run from 0.67% to 3.33% before that adjustment. The accident rate is paid entirely by the employer and is not limited by the annual pension ceiling.
ZUS guide 'Ustalanie stopy procentowej skladki na ubezpieczenie wypadkowe' (legal status 1 Jan 2026); Act on social insurance for accidents at work and occupational diseases (Dz.U. 2025 poz. 1644), art. 28 (https://api.sejm.gov.pl/eli/acts/DU/2025/1644/text.pdf); Social Insurance System Act art. 22
Labour Fund (Fundusz Pracy)1%gross pay
Only if gross pay is at or above PLN 4,806 The rate is set each year by the budget act: 1.0% for 2026. It is charged on the pension and disability base without the annual ceiling, and only when that monthly base reaches the minimum wage (Labour Market Act of 20 March 2025, art. 259-260). It is not due for women aged 55 and over and men aged 60 and over, or for some hires of older or long-term unemployed people (art. 261-262). Paid entirely by the employer.
Budget Act for 2026 (Dz.U. 2026 poz. 62), art. 25; Act on the labour market and employment services (Dz.U. 2025 poz. 620), art. 259-262 (https://api.sejm.gov.pl/eli/acts/DU/2025/620/text.pdf)
Solidarity Fund (Fundusz Solidarnosciowy)1.45%gross pay
Only if gross pay is at or above PLN 4,806 Same base and exemptions as the Labour Fund, and reported together with it. The rate is set each year by the budget act: 1.45% for 2026 (Solidarity Fund Act of 23 October 2018, art. 4).
Budget Act for 2026 (Dz.U. 2026 poz. 62), art. 26; Solidarity Fund Act (Dz.U. 2024 poz. 1848), art. 4-5 (https://api.sejm.gov.pl/eli/acts/DU/2024/1848/text.pdf)
Guaranteed Employee Benefits Fund (FGSP)0.1%gross pay
0.10% of the pension/disability base, no annual cap, paid fully by the employer. Not due for women aged 55+ and men aged 60+ and certain returners/young or older unemployed hires.
Budget Act for 2026 (Dz.U. 2026 poz. 62), art. 27; ZUS page 'Fundusz Gwarantowanych Swiadczen Pracowniczych' (https://www.zus.pl/pracujacy/fundusze-pozaubezpieczeniowe/fgsp)
Employee Capital Plans (PPK), employer basic contribution optional1.5%gross pay
Employer must offer PPK; the employee can opt out by written declaration (auto-enrolment is repeated every four years). Employer pays 1.5% of gross; the 30x cap does not apply to the PPK base. Employer may pay up to 2.5% extra voluntarily. Not included in pension/disability base.
Ustawa o pracowniczych planach kapitalowych (tekst jednolity, Dz.U. 2026 poz. 192), art. 2 pkt 40, art. 23, art. 26

Minimum wage: PLN 4,806 per month. Gross, from 1 Jan 2026 (minimum hourly rate for contractors on civil-law contracts PLN 31.40). Already announced for 2027: PLN 4,950 per month and PLN 32.30 per hour (Council of Ministers regulation of 14 Sept 2026, Dz.U. 2026 item 1213). Source: Rozporzadzenie Rady Ministrow z 11.09.2025, Dz.U. 2025 poz. 1242

Worked example: PLN 10,000 gross per month

ItemBase (PLN)Per month (PLN)
Pension insurance (emerytalna), employer half10,000976
Disability insurance (rentowe), employer share10,000650
Accident insurance (wypadkowa)10,000167
Labour Fund (Fundusz Pracy)10,000100
Solidarity Fund (Fundusz Solidarnosciowy)10,000145
Guaranteed Employee Benefits Fund (FGSP)10,00010
Employee Capital Plans (PPK), employer basic contribution optional10,000150
Gross salary10,000
Total employer cost (mandatory items)12,048

Optional items are not in the total: PLN 150 per month.

Contractor, EOR or own entity in Poland

OptionPer monthPer month (USD)Per yearNotes
ContractorPLN 10,076 to 10,195$2,531 to $2,561PLN 120,908 to 122,341No employer contributions. Misclassification risk. Includes contractor-platform fee range.
Employer of recordPLN 12,840 to 14,831$3,225 to $3,725PLN 154,084 to 177,972Salary + statutory costs + EOR fee range.
Own legal entityPLN 12,048$3,026PLN 144,576Salary + statutory costs. Setup, accounting and legal costs are not estimated.

Contractor

Under the Labour Code, work done under an employer's direction, at a place and time set by the employer is employment whatever the contract is called, and replacing an employment contract with a civil-law contract while keeping those conditions is not allowed. Since 8 July 2026 the labour inspectorate can itself decide by order that an employment relationship exists, and the maximum fine for disguising employment rose from PLN 30,000 to PLN 60,000. A genuine contractor (a sole proprietor, known as JDG) pays their own social insurance and tax. In 2026 the standard minimum monthly contributions are about PLN 1,788 (about PLN 1,927 with voluntary sickness cover), before health insurance, on a minimum base of PLN 5,652. New businesses can use reliefs. Source: api.sejm.gov.pl

Own entity

A limited liability company (sp. z o.o.) needs share capital of at least PLN 5,000 with a minimum nominal share value of PLN 50, and exists only from entry in the KRS register. The online route (S24, standard template articles, cash contributions only) is faster: the court must decide the application within one day of receiving it, and the court fee is PLN 250 (PLN 500 on the standard route), plus a separate small publication fee. You still need a Polish address, a business bank account, tax and ZUS registrations and local payroll before you can employ staff. Source: api.sejm.gov.pl

Leave, notice, probation and termination

Annual leave: 20 days (20 days a year, rising to 26 once the employee has 10 years of employment; part-time staff get a proportional amount (Labour Code, art. 154). Public holidays: 14 statutory non-working days a year, including Christmas Eve (24 Dec), which became a holiday in 2025. In 2026 several fall on a weekend, so 8 fall on weekdays. Employers must give another day off for a holiday that falls on a Saturday.). Public holidays: 14. Source: Ustawa o dniach wolnych od pracy (tekst jednolity, Dz.U. 2025 poz. 296); leave: Kodeks pracy art. 154 (https://api.sejm.gov.pl/eli/acts/DU/2025/277/text.pdf)

Notice

Open-ended and fixed-term contracts: 2 weeks if employed under 6 months, 1 month if 6 months to under 3 years, 3 months if 3 years or more with the same employer (art. 36 Labour Code). Probation contracts: 3 working days (probation up to 2 weeks), 1 week (over 2 weeks), 2 weeks (3 months). Source: api.sejm.gov.pl

Probation

A probation contract can run up to 3 months and can be concluded once per job type (repeat only for a different type of work). Fixed-term contracts are limited to 33 months in total and at most 3 consecutive contracts, with exceptions (e.g. replacement of an absent employee). Source: api.sejm.gov.pl

Termination

Notice periods above apply, and a dismissal on an open-ended contract must state a reason and can be challenged in labour court. Statutory severance (1, 2 or 3 months' pay for under 2 years, 2 to 8 years, over 8 years of service) applies only to employers with 20 or more employees who dismiss for reasons not related to the employee, capped at 15 times the minimum wage. Source: api.sejm.gov.pl

What the calculator simplifies

EOR provider prices

ProviderEOR price (USD)Contractor price (USD)Billing and depositSource and checked
Skuadfrom $199
Starting price
from $19
Contractor management from $19; agent of record from $99
Not published
Not published
price page
2026-11-13
RemotePeoplefrom $499
EOR Global from $499; a cheaper 'Select' plan from $199 has conditions on country and salary
from $29
Contractor management $29 (the page says per payout in one place and per contractor per month in another)
Not published
Not published
price page
2026-11-13
Deelfrom $599
Starting price
from $49
Contractor plan from $49; contractor of record from $325
Not published
Not published
price page
2026-11-13
G-P (Globalization Partners)from $599
Starting price
from $39
From $39 per contractor, charged only in months with a paid invoice
Not published
Not published
price page
2026-11-13
Remotefrom $599
Starting price on annual contracts
from $29
Contractor management $29; Plus (with misclassification protection) $99; contractor of record $325
Annual contracts for EOR
No setup fee; a refundable reserve may be required in some cases
price page
2026-11-13
Oysterfrom $699
List price; annual billing discount exists (amount not published)
from $29
Global contractors $29 per contractor per month, 30-day free trial
Monthly or annual
No setup fee; refundable deposit for EOR employees (amount not published)
price page
2026-11-13
RipplingPrice on request (custom quote)Price on requestNot published
Not published
price page
2026-11-13
Multipliernot verified
Not verified: the pricing page could not be read on the check date; third-party sites quote different figures
Not verifiedNot verified
Not verified
price page unverified
2026-11-13
Papaya Globalnot verified
Not verified: the pricing page could not be read on the check date; third-party sites quote different figures
Not verifiedNot verified
Not verified
price page unverified
2026-11-13

Prices are "from" (starting) prices as shown on each provider's own page, usually per employee per month. What you pay can be higher and depends on country, headcount and contract length. "Not verified" means we could not read the provider's price page on the check date; we show no number rather than a guess. Sorted by price, lowest first; providers without a verified price come last.

Affiliate disclosure: some links to providers may be affiliate links. If you sign up through one, we may be paid at no extra cost to you. Tables are sorted by price, not by what a provider pays us. Read the disclosure.

Calculator for Poland

FAQ

How much does it cost to employ someone in Poland?

On top of gross salary, statutory employer costs add about 20.5% at a gross salary of PLN 10,000 per month. That is a total of PLN 12,048 per month before any EOR fee.

How much does an employer of record cost in Poland?

Providers with a published price list EOR plans from $199 to $699 per month ("from" prices, checked 2026-11-13). This is on top of salary and the statutory employer costs above. Source

How much paid leave do employees get in Poland?

Annual leave is 20 days (20 days a year, rising to 26 once the employee has 10 years of employment; part-time staff get a proportional amount (Labour Code, art. 154). Public holidays: 14 statutory non-working days a year, including Christmas Eve (24 Dec), which became a holiday in 2025. In 2026 several fall on a weekend, so 8 fall on weekdays. Employers must give another day off for a holiday that falls on a Saturday.), plus 14 public holidays. Source

What is the notice period in Poland?

Open-ended and fixed-term contracts: 2 weeks if employed under 6 months, 1 month if 6 months to under 3 years, 3 months if 3 years or more with the same employer (art. 36 Labour Code). Probation contracts: 3 working days (probation up to 2 weeks), 1 week (over 2 weeks), 2 weeks (3 months). Source

Is there a probation period in Poland?

A probation contract can run up to 3 months and can be concluded once per job type (repeat only for a different type of work). Fixed-term contracts are limited to 33 months in total and at most 3 consecutive contracts, with exceptions (e.g. replacement of an absent employee). Source

What are the rules on ending employment in Poland?

Notice periods above apply, and a dismissal on an open-ended contract must state a reason and can be challenged in labour court. Statutory severance (1, 2 or 3 months' pay for under 2 years, 2 to 8 years, over 8 years of service) applies only to employers with 20 or more employees who dismiss for reasons not related to the employee, capped at 15 times the minimum wage. Source

Sources

Rates checked: 2026-11-13.