By MOTIFE Insights, 12 June 2026
For US companies considering Poland, the challenge is often not talent availability, but how to start hiring without opening a local entity too early. Employer of Record (EOR) allows a US company to employ people in Poland without establishing its own Polish company. It can be used to hire the first employee,build a small pilot team, and validate the market before deciding whether to scale further.
Employer of Record is a model in which the EOR provider becomes the legal employer in Poland.
The EOR handles:
The US company manages the employee’s daily work, priorities, performance, and team integration.
In practice, EOR gives companies access to Polish talent without the immediate need to register a local entity.
EOR is most useful when a US company wants to:
This is relevant because US companies already have a strong presence in Poland’s IT market.
In Krakow, one of Poland’s main technology hubs, US companies employ 42% of the local IT talent pool. They also account for 12 of the 30 largest IT employers in the city. Major US-originated employers include Cisco, Motorola Solutions, EPAM, Sabre, Aptiv, IBM, Akamai, StoneX, Pegasystems, and Brown Brothers Harriman.
Poland’s IT talent is concentrated in seven main cities, which gives companies several location options.
Krakow is a useful benchmark for US companies. The city has 65 000 IT specialists, around 2 900 ICT graduates per year, and 84% of its IT talent works for foreign companies. EOR allows companies to test this market with real hires before committing to a larger structure.
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EOR helps answer practical questions before larger investment:
Salary validation is often a key part of the process.
According to the 2026 Krakow IT Market Report, the median gross monthly salary for a mid-level software engineer in Poland is around 17 000 PLN, or approximately 4 000 EUR.
In Krakow, the market has stabilized. New hire salaries declined by 2% for senior roles and by 1% for mid-level specialists, while attrition remained stable at 6%.
EOR is a good fit when:
Typical first hires include software engineers, QA engineers, DevOps specialists, data engineers, engineering managers, product specialists, and local operational leads.
EOR may be less suitable when the company plans to hire several dozen people, build a long-term local structure, or manage employment, HR, finance, and operations directly in Poland.
In that case, setting up a Polish entity, often a Spółka z ograniczoną odpowiedzialnością (Sp. z o.o.), may become the better option.
Beforehiring in Poland through EOR, define:
Candidateswill often ask whether the company is only testing Poland or planning to builda larger team. A clear answer supports hiring.
MOTIFE supports international technology companies entering Poland through EOR, recruitment, HR operations, and local market advisory.
For US companies, MOTIFE can help:
EOR answers the employment question. A local partner helps answer the market-entry question: whether Poland can support the company’s long-term hiring plan.
Can a US company hire employees in Poland without opening a local entity?
Yes. A US company can hire employees in Poland through an Employer of Record provider. The EOR acts as the legal employer in Poland, while the US company manages the employee’s daily work, priorities, and performance.
What does an EOR provider do in Poland?
An EOR provider manages the employment contract, payroll, taxes, benefits, HR documentation, and compliance with Polish employment regulations. This allows the foreign company to hire locally without building its own HR and payroll setup in Poland.
Is EOR useful for testing the Polish IT market?
Yes. EOR allows companies to hire first employees, validate salary expectations, test cooperation with Polish talent, and assess whether Poland is a good long-term location before opening an entity.
How is EOR different from B2B contracts in Poland?
In a B2B contract, the company works with an independent contractor, usually a self-employed specialist. In EOR, the person is employed locally by the EOR provider. EOR is often more suitable for long-term roles that function like regular employment.
Is EOR safer than hiring B2B contractors directly?
For some roles, yes. B2B can work well for independent cooperation, but it must be structured carefully. If the person works like an employee, direct B2B cooperation may create misclassification risk. EOR provides a local employment framework.
How long can a company use EOR in Poland?
EOR can be used during market testing, before entity setup, or for small distributed teams. If the team grows significantly or Poland becomes a strategic location, a Polish entity may become more suitable.
When should a company move from EOR to a Polish entity?
A company should consider a Polish entity when it plans to hire a larger team, build local leadership, manage HR and finance directly, or develop a long-term employer brand in Poland.
Can EOR employees later move to a Polish entity?
Yes. EOR can be used as an interim model before transferring employees to a newly established Polish entity. The transition should cover contract terms, benefits, payroll timing, IP provisions, and employee communication.
What should US companies prepare before hiring through EOR?
They should define the role scope, salary range, reporting line, working model, onboarding plan, benefits expectations, IP and confidentiality requirements, and the long-term intention for the role.
What makes a local EOR partner different from a global EOR platform?
A global EOR platform may cover employment administration. A local EOR partner can also support recruitment, salary validation, candidate expectations, onboarding, and future scale-up decisions in Poland.
Can MOTIFE support recruitment and EOR together?
Yes. MOTIFE can help validate the market, recruit candidates, employ them through EOR, and manage local HR, payroll, and compliance in Poland.
Learn more about the tech ecosystem in Krakow and Poland by downloading the Krakow IT Market Report 2026.
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If you are interested in recruitment and staffing services, contact us at MOTIFE to learn more.
If you are looking for interesting job opportunities in tech companies in Krakow and remote, check out open roles at motife.com/jobs.
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