founderjob / Countries / Poland
Employer of record in Poland: the cost, and the end of easy B2B
Hiring a developer in Poland on €60,000?
It's €60,000 €72,288.
The employment costs you €72,288 a year. Polish employer contributions are 20.48% of gross pay with pension and disability capped at €64,098 a year, and an employer of record adds €99 to $699 a month.
Employee, PolandYearly cost to you
- Gross salary€60,000
- PensionEmerytalna9.76%€5,856
- DisabilityRentowa6.50%€3,900
- Accident insuranceWypadkowa1.67%€1,002
- Labour fundFundusz Pracy2.45%€1,470
- Wage guarantee fundFGŚP0.10%€60
Employer of record, your own company, or a contractor
Three ways to put one person to work in Poland.
Employer of record
- Fits when
- Converting a B2B contractor into an employee without opening a Polish company, or a single hire in Poland you want on a proper umowa o pracę.
- What you pay
- €72,288 a year, plus €99 to $699 a month to the provider.
- Watch out for
- If the provider runs as a temporary work agency and assigns your person to you, Polish law caps that at 18 months in any 36 with the same company. Ask how the provider structures the contract before month one, not month seventeen.
Your own sp. z o.o.
- Fits when
- A Polish team you mean to keep, or engineers you want employed directly by your group.
- What you pay
- €72,288 a year per hire, plus at least PLN 5,000 of share capital, and payroll and accounting every month after that.
- Watch out for
- The share capital has to be paid in full before the company is registered, so budget the cash before the paperwork.
Contractor (B2B)
- Fits when
- A specialist with their own business who really sets their own work and serves other clients.
- What you pay
- Their invoice, and no Polish payroll on your side.
- Watch out for
- Since 8 July 2026 a labour inspection can end in a decision that turns a B2B contract into an employment contract. See the section below.
Keeping them as a contractor? Here's the bill if it goes wrong
A contractor costs you no employer contributions. If the role is really a job, the authorities can claim them back.
If the contractor is reclassifiedOn €60,000 a year
- Employer contributions you skippedEach year, at today's rates€12,288
- Years the authority can reach back5 yearsx 5
- Who decides 13 Nov, sejm.gov.pl
- ZUS decides, applying the Labour Code test for employment.
- On top 13 Nov, sejm.gov.pl
- Late interest of at least 8% a year, and an extra charge of up to 100% of the unpaid contributions.
Employer of record providers for Poland, compared
The table lists 20 providers for Poland, cheapest published fee first. A fee is only half the answer: check whether the provider says it has its own Polish entity, and whether it asks for a deposit. 10 of them do not put a price for Poland on their site, so you cannot compare them until they quote.
- Not statedNot stated
- Not statedNot statedNot read
- daysNot statedNot read
- $349billed yearlyNot statedNot stated
- EasyEORPoland firm€349flat feeNot statedNot statedNot read
- Not statedNot stated
- From 5 daysNot stated
- Not statedNot stated
- Not statedno standard deposit; refundable reserve may be required in some cases
- From 48 hoursrefundable deposit required, amount not stated
- AlcorRegional firmDoes not publish a price10 days to onboard an engineer (own claim)No setup fees, no deposits, no exit costsNot read
- Price not confirmedFrom two weeksNot stated
- MOTIFEPoland firmDoes not publish a priceup to 2 weeks for Polish or EU nationals; 4-8 weeks for non-EU talent needing work permit sponsorshipNot statedNot read
- Price not confirmedNot statedNot stated
- NeontriPoland firmDoes not publish a priceNot statedNot statedNot read
- Does not publish a priceNot statedNot stated
- Does not publish a priceNot statedNot statedNot read
- Price not confirmedNot statedNot stated
- Does not publish a priceNot statedNot stated
- Does not publish a priceFrom two weeksNot stated
The rules you sign up to in Poland
These are the Kodeks pracy minimums. Polish rules on notice and holiday step up with years of service, so the table shows both the first year and later years.
- Minimum wage13 Nov, sejm.gov.pl
- PLN 4,806 a monthGross, for 2026.
- Paid holiday13 Nov, sejm.gov.pl
- 20 days26 days after 10 years of working life (school years count).
- Probation13 Nov, sejm.gov.pl
- Up to 3 monthsBefore a permanent contract.
- Ending the contract13 Nov, sejm.gov.pl
- 1 month's noticeAfter 6 months of service. 2 weeks before that, 3 months after 3 years.
- Sick pay13 Nov, sejm.gov.pl
- 80% for 33 daysThe employer pays the first 33 days of sickness a year (14 if the employee is 50 or older), then ZUS.
Not in the total: PPK workplace pension, 1.5% of pay unless the employee opts out. Fewer than 10 insured staff, permanent contract. Euros converted from złoty at the ECB rate.
B2B contracts after the 2026 labour inspection reform
Hiring Polish engineers on B2B contracts is common. It was never meant to replace employment: for more than 20 years, article 22 of the Labour Code has said you cannot swap an employment contract for a civil-law one where the relationship is really employment. The ministry describes that relationship as someone working under the direction or supervision of an employer or manager.
What changed is enforcement. Since 8 July 2026, the State Labour Inspectorate (PIP) has a new tool. Inspections are usually unannounced. If one finds a B2B or mandate contract that should have been an employment contract, it ends first in an order: you get a deadline to sign an employment contract or to change how you work together so it is lawful. If you ignore the order, the inspector can ask the district labour inspector for a decision that converts the contract into an employment contract. Either side can appeal to the labour court, and the appeal suspends the decision until judgment.
The ministry is explicit that correctly made civil-law contracts are not at risk. The question is which one you have. If your Polish contractor works your hours, on your roadmap, under your engineering manager, the calmer move is to switch them to an employment contract on your terms, through an EOR or your own company, before an inspector sets the deadline.
The 18-month rule for temporary work
Poland has a separate law for temporary work (the act of 9 July 2003). Under it, a temporary work agency employs the person and assigns them to a user employer, which sets their tasks and supervises the work. Some employer of record set-ups look like this on paper: the provider employs, you direct.
If yours does, one limit matters. The same temporary worker can work for the same user employer for at most 18 months in total within any 36 consecutive months. The limit binds both sides, and a user employer that goes over it commits an offence punishable by a fine of PLN 1,000 to 30,000. The temporary worker must also be treated no less favourably than your own staff in the same or a similar role.
So ask your provider a plain question: does it employ your person as a temporary work agency, or on a standard employment contract? If it is the first, you need a plan for month 18, such as your own Polish company or a standard employment contract with the provider.
The same €60,000 hire across Europe
Total yearly cost to the employer. Light is the salary, blue is what the employer adds by law. Try your own salary.
LowerHigher
Being checked
Questions founders ask about Poland
How much does an employer of record cost in Poland?
At €60,000, employing someone in Poland costs €72,288 a year. Employer contributions run at 20.48% of gross with pension and disability capped at €64,098 a year, and the PPK pension adds more if your person stays enrolled. Then the provider's monthly fee: €99 to $699 from those that publish one. 10 providers only quote on request.
Can I keep my Polish developer on a B2B contract?
Only if the relationship really is a business contract. Article 22 of the Labour Code forbids replacing an employment contract with a civil-law one where the person works under your direction. Since 8 July 2026 the labour inspectorate can order you to fix it, and if you do not, a decision can convert the contract into employment.
What happens if the labour inspectorate says my B2B contract is really employment?
First comes an order with a deadline: sign an employment contract, or change the way you work together so it complies. Ignore that, and the inspector can ask for a decision converting the B2B contract into an employment contract. You can appeal to the labour court, which suspends the decision until it rules.
Is there a time limit on an employer of record placement in Poland?
There is when the provider works as a temporary work agency. Then the same person can work for you for no more than 18 months within 36 consecutive months, and going over is an offence for the user employer, with a fine of PLN 1,000 to 30,000. Ask your provider which contract model it uses.
Do I need a sp. z o.o. to hire in Poland?
No. An employer of record can employ your person on a Polish contract while you have no company there. If you do set up a sp. z o.o., the minimum share capital is PLN 5,000 and it must be paid in full before the company is registered.
What changed
- 2026 ceiling (PLN 282,600) checked on zus.pl; ECB rate of 12 Nov used for euros.
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