Hiring in Poland

The contract sets out role, salary in PLN, working time, leave, notice and any restrictive covenants. The EOR is the counterparty to the employee, which is what removes the need for your own entity.

Language matters. Local-language contracts in Polish, or bilingual versions with Polish legal prevalence, are required by law.

Fixed-term contracts (Umowa na czas określony) are strictly limited. A maximum of 3 consecutive renewals or 33 months total duration is permitted before an engagement automatically converts into an indefinite one.

Set probation in the contract from day one. It cannot be added later, and an extension beyond statutory caps is unenforceable (1 month for contracts under 6 months, 3 months maximum).

Some EORs shorten probation as policy because they, not you, carry the dismissal risk. Ask before you agree a start date.

Overtime premiums of 50% (standard workdays) to 100% (nights, Sundays and public holidays) apply depending on when the hours fall.

Exempt categories are narrower than most buyers expect. Seniority alone rarely removes an overtime entitlement without specific management contract arrangements.

Accrual rules differ from the headline. Leave accrues monthly during the first calendar year of employment and unused leave carries over until 30 September of the following year before forfeiting.

Sick leave (L4) is paid by the employer at 80% of salary for the first 33 days per year (14 days for employees aged 50+); social insurance (ZUS) funds benefits from day 34 onwards.

At-will employment does not exist. You need a documented, lawful reason, and in many cases a formal written justification that predates the decision.

The EOR runs the process and carries the liability, so expect it to insist on its own timeline and paperwork. Budget for notice, accrued leave, statutory severance and, where applicable, a settlement uplift.

Statutory minimums win offers rarely. Private medical (e.g. Medicover, LuxMed) and sports cards (MultiSport) are common market practice.

EORs often bundle benefits through a group scheme. Ask what is included in the fee and what is billed on top.

Employer contributions add 20.48% on top of gross salary (plus 1.5% PPK if not opted out). That is before the EOR fee.

Cut-off dates are strict. Late variable pay data usually lands in the following monthly cycle rather than being rerun.

If you are hiring a non-national, ask whether the EOR sponsors directly or refers to a partner. A partner-model EOR often cannot sponsor at all.

Start dates should be set after approval, not before.

Get the data processing terms in the service agreement, not just the privacy notice. Cross-border transfers need a lawful basis.

Ask where payroll data is hosted and who in the partner chain can see it.

Run the comparison on total cost, not fee per head. Entity setup (sp. z o.o. with PLN 5,000 minimum share capital), local directors, PESEL/NIP registration, accounting, audit and payroll software add a fixed annual floor.

Permanent establishment risk is about what people do, not where payroll sits. Revenue-generating or commercial decision-making activity can create tax exposure regardless of the employment route.