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Global Payroll Team
Written by Global Payroll Team
Last updated May 1, 2026
Expert Reviewed
Payroll in Poland
EOR in Poland
PEO in Poland

Poland map

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Mercans offers complete payroll, PEO and HR services in Poland

Poland remains one of the largest and most diversified economies in Central and Eastern Europe, supported by a substantial domestic market, developed industrial base, and continuing foreign investment. Investors may also benefit from incentives available under the Polish Investment Zone framework, including tax exemptions for qualifying projects.

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Doing Business in Poland

Classified as a high-income economy by the World Bank, Poland is the largest economy in Central Europe and one of the largest in the European Union. Business activities may be conducted in Poland by foreigners, and a one person business or commercial company may be set up where the legal conditions are met. Cross-border services may also be provided in certain cases without the need to register a business in Poland.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Poland is straightforward. Choose how your company operates from a range of entity types which suit your individual circumstance.

Banking

Banking hours vary by institution and branch, but many banks are open from Monday to Friday during standard business hours.

Working Week

The standard working week is generally Monday to Friday, with normal working time not exceeding 8 hours per day and an average of 40 hours per week.

Labor Law

Employment relationships in Poland are governed primarily by the Labour Code. Employment contracts must comply with mandatory Polish labour standards, including rules on working time, minimum pay, leave, notice periods, and employee protection. Employees also have the right to form and join trade unions.

Main Industries

Agriculture, manufacturing and mining

GDP Growth

4.00%

Dates & Numbers

yyyy/mm/dd

Official State Name

Rzeczpospolita Polska

Population

37.49 million

Capital

Warsaw

Major Languages

Polish

Currency

Polish złoty zł

Internet Domain

.pl

International Dialing Code

+48

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Poland
Warsaw, PL
4:22 pm, May 4, 2026
27°C
clear sky
24 %
Wind Gust: 0 mph
Clouds: 0%
Sunrise: 5:00 am
Sunset: 8:05 pm

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Payroll in Poland

Mercans’ payroll services ensure efficient and professional handling of crucial details such as tax compliance, social security reporting, and salary payments, enabling you to avoid penalties and focus on expanding your business internationally in Poland. With experience, expertise, and smart payroll technology, our Poland payroll team is able to provide the best outsourced payroll services. We are one of the biggest payroll companies in Poland and around the world. The employee self-help portal provides employees with access to payroll and HR services without requiring them to contact HR.

Along with storing and accessing payslips, this portal offers an integrated interface to resolve payroll inquiries, request time off, manage business trips, and settle travel expenses. For Poland payroll, we handle all administrative aspects and provide end-to-end payroll services for you, including payroll calculations, statutory reporting, and compliance support. Thus, serving you well as your dedicated payroll provider.

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Payroll

The minimum wage is set annually at national level and applies to all full-time employees. Where an employee is working part-time, the minimum wage is calculated proportionately to the employee’s working time.

It is acceptable to provide employees with online payslips

Payslip

Employee documentation is generally kept for 10 years for newer employment records

Reports

Employees who have worked for fewer than 10 years receive 20 days paid annual leave

Annual Leave

Sick leave is generally paid at 80% of pay and employees below age 50 receive 33 days of employer-paid sick leave per year

Sick Leave

20 weeks of paid maternity leave and 2 weeks of paid paternity leave

Maternity & Paternity Leave

One month notice if the employee is employed for between 6 months and 3 years

Employee Termination

No provision

13th month salary

4,806 PLN per month

Minimum Wage

Overtime is generally paid at 150% of regular pay, or 200% in certain cases such as night work, Sundays and public holidays if no day off is granted

Overtime

One month severance pay is provided where redundancy rules apply and the employee has worked for less than 2 years

Severance Pay

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Employer of Record (EOR) in Poland

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Mercans’ EOR in Poland provides companies operating in Poland with a compliant and cost-effective way to hire, onboard, and manage their workforce.

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With our employer of record services, you can reach new markets faster and stay competitive.

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You can rely on us as your dedicated EOR provider in Poland to generate compliant contracts, handle payroll, and handle benefits.

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PEO in Poland

Mercans PEO Services is a premier Professional Employment Organization (PEO) in Poland, delivering comprehensive HR solutions to international companies. As a PEO in Poland, we offer a flexible and cost-effective way to operate in Poland by handling all HR-related tasks, such as employment, payroll, benefits, and compliance. Mercans is a reliable partner for seamless business growth in Poland thanks to its extensive knowledge of the Polish market and a dedicated team of experts. Make expansion stress-free and successful by choosing Mercans.

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Tax and Social Security

The rules on taxation of individual income apply to Polish nationals as well as foreign nationals. Social security contributions typically cover pension, disability, sickness, accident insurance, and labour-related funds, while health insurance is accounted for separately.

Tax

Foreign nationals living in Poland generally pay tax on their worldwide income unless a double tax treaty applies. Foreign nationals not living in Poland are generally subject to limited tax liability on Polish-source income. Employers must deduct tax advances from the employee’s taxable salary and remit them to the tax office.

19%

Corporate Income Tax

32%

Personal Income Tax

23%

Sales Tax

23%

VAT

Social Security

Both the employer and employee are obligated to contribute to the social security system, with the employer obligated to withhold the employee’s share. Contribution levels vary because accident insurance rates differ by employer, and health insurance contributions are separate from the main social insurance percentages.

≤ 35.85%

Social Security Rate

≤ 22.14%

Social Security Rate for Employers

13.71%

Social Security Rate for Employees

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Employment Law

Generally, if employment is to commence with a probationary period, there must be a specific probationary period with a maximum duration of three months. An employer cannot employ the same employee for more than three successive fixed term contracts or for more than 33 months on fixed term contracts, except in specific cases defined by law. Employees have the right to form and join trade unions. Strikes are permitted only where the statutory dispute resolution process has been exhausted.

Employment Agreement

These agreements shall be concluded in writing and must specify the important terms including parties to the contract, commencement date, type of employment contract, type and place of work, remuneration and working hours. The Labour Code and other provisions of Polish labour law apply to employment contracts.

Working condition

Generally, the number of working hours cannot exceed eight hours per day and an average of 40 hours per week. In certain situations, daily working hours can be extended and balanced by shorter hours on other days or by time off. Employees are generally entitled to a paid rest break of at least 15 minutes.

Leaves

The statutory minimum holiday is either 20 or 26 days depending on the employee’s employment record. The former applies to employees with less than 10 years of service and the latter to those with at least 10 years of service. There are also statutory rights for parents including maternity, parental, paternity, and childcare leave.

Employment termination

If an employment contract is concluded for a fixed term or an indefinite term and terminated with notice, the termination takes effect on the lapse of the applicable notice period. This length varies depending on how long the person has worked for the employer. In certain cases where redundancy is involved, a severance payment must be made.

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2 weeks

Minimum notice period for terminating an employee

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13

Total number of public holidays

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40

Working hours per week

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2 days

Total number of days for Compassionate & Bereavement Leave

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Immigration

A visa is not required for EU, EEA and Swiss citizens. Third-country nationals may require a visa or another valid residence title depending on nationality, duration of stay, and the type of work to be performed. For longer employment in Poland, a national visa or residence permit is commonly required together with the appropriate work authorization.

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Residency permits

To work in Poland, foreign nationals generally require a work permit unless an exemption applies. Certain categories of foreign nationals are exempt, including EU citizens and some foreign nationals holding specific residence statuses in Poland.

Work Permit validity

Up to 3 years

Required Documents

Completed application form

Evidence of payment of the application fees

Valid passport or travel document

Documents confirming the legal status of the employer

Draft contract or other document confirming the basis of employment

Documents confirming health insurance or coverage, where applicable

Additional documents may be required depending on the visa or permit type and the foreign national’s status

Compliant, reliable, error-free and touchless payroll in Poland

Build the best team and hire top talent compliantly in Poland. Get in touch with Poland payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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    FAQs

    What is an Employer of Record (EOR) in Poland and how does it work for foreign companies?

    An Employer of Record in Poland, offered by Mercans, serves as the legal employer for your workforce while you retain full control over daily operations. Mercans manages employment contracts, payroll processing, tax filings, and compliance with Polish labor regulations. This allows foreign companies to hire employees in Poland quickly and compliantly without the need to create a local legal entity.

    Why should businesses use an EOR instead of establishing a legal entity in Poland?

    Working with Mercans as your EOR in Poland helps businesses begin operations immediately without the complexity of setting up a local branch or subsidiary. It eliminates administrative burdens, ensures compliance with local employment and tax laws, and reduces costs. Companies can focus on strategic growth while Mercans takes care of HR, payroll, and legal formalities.

    How does payroll outsourcing in Poland ensure compliance with tax and labor regulations?

    Mercans’ payroll outsourcing in Poland guarantees compliance by handling all aspects of salary processing, tax deductions, and social security contributions. The payroll system is continuously updated to reflect the latest Polish legislation, ensuring accuracy, transparency, and timely reporting. This proactive approach protects businesses from compliance risks and financial penalties.

    Can an Employer of Record in Poland hire employees and manage work permits for international companies?

    Yes. Mercans can hire employees in Poland on behalf of international companies and manage all required documentation related to visas and work permits for foreign nationals. This ensures a smooth onboarding process and full legal compliance for both local and expatriate employees.

    What are the main benefits of using EOR and payroll services in Poland for global expansion?

    Partnering with Mercans for EOR and payroll services in Poland provides several advantages, including fast market entry, reduced administrative workload, cost savings, and compliance with all employment and tax obligations. Businesses gain access to local HR and legal expertise, enabling them to expand into Poland confidently and efficiently.

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