By MOTIFE Insights, 18 September 2026
A foreign company planning its first hire must choose the legal employer and set up compliant contracts, payroll, social security and HR administration. It can use a Polish entity, direct foreign employment in certain circumstances, or an Employer of Record (EOR).
This article explains the main requirements of employment law in Poland, from choosing the right hiring model and employment contract to payroll, working time, leave and termination. It is intended for international companies considering their first hires in Poland, as well as employers planning to build or expand a local team and looking for a practical overview of their key obligations.
The Polish Labour Code is the main source of Poland labour law. Other regulations cover social security, tax, occupational health and safety, employee data, immigration and Employee Capital Plans (PPK).
The Labour Code applies to employment relationships. B2B contractors and people working under civil-law agreements follow different rules, but these contracts cannot replace employment when the actual relationship has its characteristics.
Foreign companies can hire through:
The right model depends on team size, timeline, type of work and long-term plans in Poland.
Employers must provide candidates with the starting salary or range early enough for informed negotiations. It can appear in the job advertisement or be given before the interview or contract.
Employers cannot ask about previous remuneration. Job titles and recruitment must be gender-neutral and non-discriminatory. These rules have applied since 24 December 2025.
Before an employee starts work, the employer normally needs to:
The employer pays for the medical examination. Work cannot start without the required medical certificate and initial health and safety training.
Polish salaries are normally quoted gross. Employee contributions, health insurance and personal income tax are deducted from this amount. Employer contributions make total employment cost higher than contractual salary.
In 2026, the minimum wage is PLN 4,806 gross per month and the minimum hourly rate for qualifying civil-law contracts is PLN 31.40 gross. From 1 January 2027, the minimum wage will increase to PLN 4,950 gross per month, while the statutory minimum hourly rate will rise to PLN 32.30 gross. These are legal thresholds, not benchmarks for most skilled roles.
Salary must be paid at least monthly on a fixed date. If paid in arrears, it must be transferred no later than within the first ten days of the following month. The employer must also assess and manage its PPK obligations.
Standard working time is eight hours per day and an average of 40 hours per week in an average five-day working week. Employers must record working time, provide statutory rest periods and compensate overtime with additional pay or time off.
Remote and hybrid work require documentation covering equipment, data security, health and safety, communication and qualifying electricity and telecommunications costs. Employees may request occasional remote work for up to 24 days annually.
A full-time employee is normally entitled to:
Education and previous employment can count toward seniority. Under rules introduced in 2026, qualifying periods of self-employment and work under certain civil-law contracts may also count when documented.
Employees may also qualify for sick, maternity, parental, paternity, childcare and care leave. Annual leave cannot be waived or replaced with cash during employment; unused leave is generally paid out only when employment ends.
For fixed-term and indefinite-term contracts, statutory notice periods depend on service with the employer:
An employer terminating a fixed-term or indefinite-term contract must give a specific, genuine reason and explain the right to appeal.
Additional protection applies during pregnancy, protected parental leave, annual leave and certain sickness periods. Trade union consultation may be required. The employer must settle outstanding payments and leave and issue an employment certificate. Severance applies only in defined cases.
Citizens of the EU, EEA and Switzerland generally do not need work permits. Most other nationals require an appropriate basis for residence and work, which the employer must verify before employment begins.
These obligations depend on the employee’s citizenship and status, not the employer’s headquarters.
A foreign company does not always need a Polish subsidiary before making its first hire.
Direct employment by a foreign company
A foreign employer may hire directly but may need to register as a contribution payer and manage Polish payroll, tax and employment records. Permanent-establishment and corporate tax implications also require assessment.
Employer of Record
An EOR employs the worker through its Polish entity and manages the contract, payroll, social security, documentation and HR administration. The client directs daily work and priorities.
EOR can support first hires, a market test or the period before a Polish entity becomes operational. A larger permanent operation may later employ through its own entity.
Check out: Employer of Record (EOR) in Poland
Foreign employers should avoid:
Before hiring, the company should:
Is Poland labour law employee-friendly?
Polish law provides employees with mandatory rights covering pay, working time, leave, sickness, parenthood and termination. Employers retain flexibility but must follow statutory procedures.
Can a foreign company hire in Poland without an entity?
Yes. Depending on its circumstances, it may employ directly after completing the necessary registrations or use an EOR. Tax, social security and permanent-establishment implications should be reviewed before directemployment.
Do Poland labor laws apply to B2B contractors?
The Labour Code does not generally apply to genuine independent contractors. A B2B relationship can be challenged if the contractor works under conditions characteristic of employment.
Is it difficult to dismiss an employee in Poland?
Dismissal is possible, but the employer must observe the correct notice period, provide a valid reason where required and check whether the employee has special protection.
Learn more about the tech ecosystem in Krakow and Poland by downloading the Krakow IT Market Report 2026.
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