How much does it cost to employ someone in Poland in 2026?

On top of gross salary, employers pay 19.48%–22.14% in social contributions, depending mostly on the accident insurance rate. Pension and disability contributions stop at PLN 282,600 of annual pay in 2026. The minimum wage is PLN 4,806 per month for all of 2026.

What are the risks of using B2B contracts in Poland?

Many Polish professionals work on B2B contracts, but the label doesn’t decide the relationship. If someone works fixed hours under your direction and has no business risk, tax and labor authorities can treat them as an employee. That can bring back-dated contributions and penalties.

How does Good Balance Global employ people in Poland?

We act as your Employer of Record (EOR). We sign an employment contract under the Polish Labor Code, run monthly payroll, and pay ZUS by the 15th and PIT by the 20th. We also handle PPK enrollment, so you can hire in Poland without opening a local company.

Back

Payroll and benefits guide

Poland

CapitalWarsaw

Fiscal Year1 January - 31 December

Date Formatdd/mm/yyyy

CurrencyPLN (Polish Zloty)

Payroll FrequencyMonthly

Employer Taxes19.48% – 22.14%

Employee Costs22.71%

Overview

Languages: Polish
Income tax: 12% – 32%
VAT: 23%; Reduced rates: 8%, 5%. 8% for items such as medicines and passenger transport; 5% for books and basic food

Contributions

Employer

9.76%

Pension insuranceCapped at PLN 282,600/year (2026)

6.50%

Disability insuranceCapped at PLN 282,600/year (2026)

0.67% – 3.33%

Accident insurance1.67% for employers with up to 9 staff; otherwise set by sector and risk

2.45%

Labour Fund

0.10%

Guaranteed Employee Benefits Fund (FGŚP)

19.48% – 22.14%

Total employer cost

Employee

9.76%

Pension insuranceCapped at PLN 282,600/year (2026)

1.50%

Disability insuranceCapped at PLN 282,600/year (2026)

2.45%

Sickness insuranceNo cap

Health insuranceCharged on gross pay minus employee social contributions; no cap

22.71%

Total employee cost

Authority Payments

Authority PaymentPaid ToDue DateMethod

Authority Payment

Tax Office (Urząd Skarbowy)

Paid To

Personal income tax (PIT) advances withheld from wages

Due Date

20th of the following month

Method

Bank transfer to the individual tax account; annual PIT-4R and PIT-11 filings

Authority Payment

Social Insurance Institution (ZUS)

Paid To

Social and health insurance contributions, Labour Fund, and FGŚP

Due Date

15th of the following month

Method

Monthly declarations via the ZUS PUE/eZUS platform; payment to the employer’s ZUS account

Minimum Wage & Working Hours

Minimum wage: PLN 4,806 / Monthly; Effective 1 January 2026, with no mid-year change; PLN 31.40 per hour
Standard working hours: 40 hours per week, 8 hours per day; Overtime is generally limited to 150 hours per year
Overtime: Paid at 150% of the regular rate, or 200% for nights, Sundays, and public holidays

Leave

Annual leave20–26 working days20 days with under 10 years of service and 26 days with 10+ years; education counts toward service
Sick leaveUp to 182 daysThe employer pays the first 33 days a year (14 days for employees 50+) at 80%; ZUS pays after that
Maternity leave20 weeksPaid by ZUS; longer for multiple births
Paternity leave2 weeksUsed within 12 months of birth; paid by ZUS at 100%
Parental leave41 weeks43 weeks for multiple births. Each parent has 9 non-transferable weeks; paid by ZUS
Public holidays14 daysIncluding Christmas Eve, a public holiday since 2025

Leave type	Duration	Notes
Annual leave	20–26 working days	20 days with under 10 years of service and 26 days with 10+ years; education counts toward service
Sick leave	Up to 182 days	The employer pays the first 33 days a year (14 days for employees 50+) at 80%; ZUS pays after that
Maternity leave	20 weeks	Paid by ZUS; longer for multiple births
Paternity leave	2 weeks	Used within 12 months of birth; paid by ZUS at 100%
Parental leave	41 weeks	43 weeks for multiple births. Each parent has 9 non-transferable weeks; paid by ZUS
Public holidays	14 days	Including Christmas Eve, a public holiday since 2025

Termination

Probation period: Up to 3 months; shorter for fixed-term contracts under 12 months
Notice period: 2 weeks (under 6 months of service), 1 month (6 months–3 years), 3 months (3+ years)
Severance pay: 1 month of pay (under 2 years of service), 2 months (2–8 years), 3 months (8+ years), capped at 15 times the minimum wage
13th salary: Not mandatory in the private sector
Notes: Severance applies to dismissals for reasons not related to the employee at employers with 20+ staff

Benefits

Employee Capital Plans (PPK)Mandatory
Employers must offer the plan and contribute at least 1.5% of salary for enrolled staff; employees can opt out
Private medical careCommon
Packages with private clinic networks; very common
Sports cardCommon
Gym and sports access, often co-funded
Group life insuranceCommon
Widely offered and inexpensive

Visas & Work Permits

Temporary residence and work permit
Requirements
Job offer from a Polish employer; filed with the voivode
A single permit covering residence and work
Work permit with national (D) visa
Requirements
Employer obtains the work permit; the employee applies for the visa at a consulate
EU Blue Card
Requirements
Higher education or equivalent experience and a qualifying salary

FAQ

Sources

Last updated: November 1, 2026

Download free guide

Get the complete Poland payroll and benefits guide as a PDF.

How Can We Help?

Tell us who you want to hire or pay, and where. Our team will reply with next steps and a custom quote if you need one.