Employer of Record Poland (EOR Poland)

Our Employer of Record in Poland service enables clients to hire employees without the need to operate a local legal entity there.

About EOR Poland

It makes a big difference to develop a new market with your own personnel on the ground. Particularly for functions related to sales & marketing, business development, distributor management, and service & maintenance, our customers are very satisfied using our Poland Employer of Record Service.

Our customers and their local teams can be free of the distractions of administrative tasks and complex local requirements. So you can fully focus on the development of your core business.

If your local business grows large enough, you can easily transfer the employees to your own subsidiary. It also provides a quick exit strategy if necessary. In addition to Poland, we offer Employer of Record services in several other countries.

Get in Touch with Us

Alp Atasoy

Sales and Business Development Consultant

Employer of Record Poland - FMC Group's Approach

We offer:
Quick, flexible, and easy entry into Poland in compliance with local employment laws
Complete control over business development with your own team
Good option for building up, managing, and supporting your distributors and key accounts by directly observing local developments and adjusting the strategy whenever necessary
Using our comprehensive recruitment experience for international clients, we can form a local team that fits your corporate culture.
Focusing on your core business instead of dealing with the time-consuming and complex local administrative tasks
Allowing for easy market exit if necessary
Integrating your employees into our team through motivational events and special meetings

EOR Poland Management & Reporting Flow

Hiring an Employee

The hiring and onboarding procedures in Poland closely resemble those of other European Union countries, albeit with some notable distinctions or nuances. Although Poland has been a member of the EU since 2004, it does not participate in the EU’s Monetary Union, meaning that its official currency remains the Polish zloty (PLN).

Employment Contract – indefinite vs. fixed term

An Employer of Record (EOR) can help businesses pay employees effectively, ensuring compliance with Polish labor laws and streamlining payroll processes.
Fixed-term employment contracts may last a maximum duration of 33 months, with a probationary period not exceeding 3 months. The termination notice period ranges from 2 weeks to 3 months, and severance pay varies between 1 to 3 months. It’s important to note that time following probation is considered a distinct contract. An employer issues a “Letter of Extension” upon successful completion of the probationary period.
Indefinite contracts mirror these terms, including a probationary period of up to 3 months, a termination notice period spanning from 2 weeks to 3 months, and severance pay ranging from 1 to 3 months. Similarly, the post-probation period constitutes a separate contract, with the issuance of a “Letter of Extension” upon probationary completion.

Probation Period

In Poland, the probationary period cannot exceed three months, and the employer isn’t required to continue the employment once this period ends.

Work Week, Overtime & Maximum Working Hours

Income Tax

Poland has a progressive income tax system for individuals

Taxable Income (PLN)	Tax rate( %) 2024
Up to PLN 85,528	17%
Over PLN 85,528	32%

Typical Benefits

In Poland, typical employee benefits can vary depending on the industry, company size, and specific policies of the employer. However, here are some common benefits that many Polish companies offer to their employees:
Health Insurance: Most companies provide health insurance coverage to their employees, which may include both basic medical services and sometimes additional benefits like dental care or vision coverage.
Paid Time Off : This includes paid vacation days, public holidays, and sometimes additional leave for personal reasons or family emergencies.
Retirement Benefits: Many companies offer some form of pension or retirement savings plan to help employees save for their future.
Employee Assistance Programs: These programs offer counseling and support services to employees dealing with personal or work-related issues.
Flexible Working Hours: Some companies provide flexibility in working hours or the option to work remotely, allowing employees to better balance work and personal life.
Training and Development: Opportunities for training, skill development, and career advancement are often provided to help employees grow within their roles and contribute more effectively to the company.
Employers and employees are also responsible for social security contributions, which are essential components of the overall tax structure, affecting both payroll management and compliance with local labor laws.

Visa for the Employees

The requirements for obtaining a work permit in Poland.
Processing Time: It takes approximately 2 weeks to process a work permit application.
Work Permit Process: Work permits are issued by the relevant province governor based on the location of the employer’s registered office.
Work Permit Validity: Permits are typically valid for up to 3 years, and 5 years for management board members.
Work Permit Restrictions:
Foreign nationals must receive remuneration equal to or higher than what a Polish employee in a similar position would receive.
The district governor must confirm that the job cannot be filled by a registered unemployed person.
Time Frame: It usually takes 1-2 months to obtain a work permit.
Exceptions to Restrictions: Work permits serve as the basis for obtaining a work visa at the foreign national’s embassy. Additionally, foreign nationals staying in Poland for more than three months must obtain a temporary residence permit.

Time off Policies

Public Holidays
Employees in Poland are entitled to 13 primary public holidays. However, it’s important to note that not all employers will provide paid leave for each of the following holidays:
New Year’s Day
Epiphany
Easter
Easter Monday
Labor Day
Constitution Day
Whit Sunday
Corpus Christi
Assumption Day
All Saints’ Day
Independence Day
Christmas Day
Second Day of Christmas

Annual Leave

In Poland, the duration of vacation leave entitlement for employees is contingent upon their tenure in the workforce (or education) within the country. Employees with less than ten years of service are entitled to 20 days of paid vacation. However, for those with over 10 years of service, this allowance increases to 26 days. Additionally, any unused vacation leave can be carried over for a period of up to three years.

Sick Leave

Employees in Poland are also entitled to additional certified paid sick leave for prolonged illnesses as prescribed by a physician. This type of leave necessitates an official statement from a doctor. In such instances, the employer covers up to 33 days of sickness (or up to 14 days for employees aged 50 or above), with any additional days being covered by ZUS (The Social Insurance Institution)

Other Leave Types

In Poland, parental leave is financially supported by ZUS (The Social Insurance Institution). The duration of maternity leave is determined by the number of children born during one birth. The maximum duration is 37 weeks for the birth of 5 or more children, while it is 20 weeks for the birth of a single child. After utilizing at least 14 weeks of leave post-birth, an employee has the option to waive the remaining portion, in which case, the employee’s partner must utilize the unused portion of the maternity leave.

The non-birthing parent is entitled to 2 weeks of leave to be taken before the child turns 12 months old. This leave can be taken in one continuous period or split into two parts, with each part lasting at least 1 week.

Employees also have the right to additional parental leave totaling 41 weeks, or 43 weeks if 2 or more children are born. Both parents can avail this parental leave simultaneously, provided that the total duration does not exceed the mentioned thresholds. From this total leave, each parent has the exclusive right to 9 weeks, which cannot be transferred to the other parent.

Employees with a minimum of 6 months of employment have the option to take unpaid childcare leave for up to 36 months (including 1 month reserved for the other parent). This leave must be taken before the child turns 6 years old.

Terminating an Employee

Employment agreements can be terminated by mutual agreement between the employer and employee without any repercussions. While indefinite and fixed-term contracts are more challenging to end as they necessitate legal grounds and justification, employees have the right to contest these reasons in labor court if they disagree. Notice periods vary depending on the duration of employment.

During the probationary period, the required notice is as follows:
3 working days if the probationary period is less than 2 weeks.
1 week if the probationary period exceeds 2 weeks.
2 weeks if the probationary period lasts for 3 months.
For fixed-term and indefinite contracts, the required notice periods are:
2 weeks for employees with less than 6 months of service.
1 month for employees with at least 6 months of service.
3 months for employees with at least 3 years of service.