Employer of Record (EOR) Poland

Employment Contracts in Poland

In Poland, an employment relationship is defined by the exchange of work for remuneration under an employer’s direction. This relationship mandates that the employee agrees to perform specific work under conditions established by the employer, such as location, work hours, and duties, while the employer ensures payment for the work done. This employment arrangement falls under Polish labor law, regardless of the formal title of the employment agreement.

Polish labor law categorizes employment contracts into three main types:

• Trial Period Contracts
• Fixed-Term Contracts
• Indefinite-Term Contracts

Basic Requirements for Employment Contracts

Each contract must outline key information including:

• Names of both parties (employee and employer),
• Contract type,
• Date of conclusion, and
• Detailed terms of work and remuneration, covering the role, workplace location, payment structure, working hours, and the start date.

Contracts must be written, and if this requirement is initially unmet, the employer must confirm the contract terms in writing by the employee’s first working day. Furthermore, employers must provide a detailed summary of working conditions and payment terms within seven days of the employee starting work, either in print or electronically.

Any modifications to the employment contract also require written documentation. Employers may hire part-time workers, but these roles must offer terms no less favorable than those given to comparable full-time employees.

Fixed-Term and Indefinite-Term Contracts

Indefinite-term contracts are the most common type of employment agreement in Poland, though fixed-term contracts are becoming increasingly prevalent. A fixed-term contract specifies an employment duration, either through an end date or an event marking the contract’s conclusion.

Key rules for fixed-term contracts include:

• Employment duration under fixed-term contracts with the same employer must not exceed 33 months,
• A maximum of three fixed-term contracts is permitted within this timeframe,
• Exceeding either the 33-month limit or three contracts results in an indefinite-term agreement.

There are four situations where fixed-term contracts may exceed the general restrictions:

• Replacing an employee who is temporarily absent,
• Performing seasonal or occasional work,
• Work tied to a specific term of office, or
• When there are objective reasons directly related to the employer’s needs (with notification to the district labor inspector).

Trial Period Contracts

Trial period contracts allow both the employer and employee to evaluate the suitability of the employment relationship. The trial period duration varies based on the type of anticipated contract:

• Up to 1 month if the intended fixed-term contract is less than 6 months,
• Up to 2 months for a fixed-term of 6-12 months,
• Up to 3 months for fixed-term contracts of over 12 months or for indefinite-term contracts.

The trial period may only be extended once, and by no more than one month if justified by job requirements. Trial contracts cannot exceed 3 months. After a trial period, re-employment on a trial basis is generally not allowed unless the employee will take on a different role.

Working Hours

The standard working hours in Poland are limited to eight hours per day and forty hours per week, averaged over a typical five-day workweek within an approved settlement period of up to four months. In certain cases specified by the Labour Code, this settlement period may extend up to twelve months, allowing for greater flexibility in managing working hours.

Employers may also adjust the daily working hours or settlement period as outlined by law. However, total weekly working hours, including any overtime, must not exceed an average of forty-eight hours within the applicable settlement period.

Overtime

Overtime work in Poland is permissible only under specific circumstances: either to conduct a rescue operation to protect human life, health, property, or the environment, or to resolve an unexpected breakdown. Additionally, an employer may authorize overtime if there are particular, exceptional needs within the organization. It is the employer’s responsibility to determine if these special needs justify the requirement for additional hours.

Given the demanding nature and potential risks of overtime, the Labour Code imposes strict limits. Overtime hours are capped specifically for work undertaken due to the employer’s special needs, and employers must provide employees with at least an uninterrupted eleven-hour rest period within each 24-hour period. In addition, weekly working hours, including overtime, must not exceed an average of forty-eight hours within the designated settlement period.

For annual limits, the Labour Code specifies that overtime should not exceed 150 hours per employee in a calendar year. However, in cases where there is no collective labor agreement or established work rules, employers may set a higher annual overtime limit, as long as it respects the overall limit of forty-eight hours per week on average across the settlement period.

13th Month Salary

There is no legal requirement for companies to make payments on the 13th month of the year.

Termination and Severance Pay

Grounds for Termination

The Labour Code in Poland strictly regulates how an employment contract can be terminated, with only the methods outlined in the Code being permissible. This means that parties to a labor contract or collective agreement cannot invent or combine additional grounds for ending employment. The recognized methods for termination include:

• Mutual Agreement – Both employer and employee agree to end the contract.
• Termination with Notice – Either party may unilaterally end the contract, observing the required notice period.
• Termination Without Notice – Either party may end the contract immediately, without notice, if justified.
• Expiration of Contract Term – When the specified contract period ends.

The Labour Code specifies that, when giving notice for a fixed-term or indefinite contract, employers must clearly state the reason for termination in writing. In cases of immediate dismissal without notice, both parties must provide a justifiable cause, as outlined by the Code.

Collective Dismissals

Collective dismissals apply when an employer with at least 20 employees needs to terminate multiple employment relationships for reasons not related to individual employee performance. These dismissals must occur within a 30-day period and meet one of the following thresholds:

• 10 employees if the company has fewer than 100 employees.
• 10% of employees if the company has 100–299 employees.
• 30 employees if the company has 300 or more employees.

Before proceeding with collective dismissals, employers must consult with trade unions or employee representatives to establish a settlement agreement defining how the dismissals will be managed.

Individual Dismissals

The regulations governing collective dismissals also apply to individual dismissals for non-employee-related reasons, provided the employer has at least 20 employees. Individual dismissals involve terminating employment due to factors unrelated to the employee, and, unlike collective dismissals, do not require consultation with employee representatives.

Severance Pay Requirements

Employees dismissed as part of a collective dismissal or individual dismissal for reasons unrelated to their performance are entitled to severance pay if the employer has at least 20 employees. The maximum amount of severance pay is capped at 15 times the minimum wage, or approximately 15,000 EUR gross, unless a different amount is agreed upon by both parties.

Special groups, including government agency representatives, teachers, and home-based workers, are eligible for specific severance payments upon dismissal. Additionally, severance pay is mandated for employees retiring or becoming disabled, and in the event of an employee’s death, a death benefit is provided to their beneficiaries.

These regulations ensure that severance provisions meet the minimum protections afforded by Polish labor law, though they can be enhanced through collective or individual agreements.

Notice Period

In Poland, the notice period marks the time between the declaration of intent to end the employment and the official date of termination. The duration varies based on the type of contract, the employee’s length of service, and any mutual or employer-specific conditions for reducing it.

Notice Period for Fixed-Term and Indefinite Contracts

For contracts of a fixed term or indefinite duration, the notice period depends on the employee’s total tenure with the employer:

• 2 weeks if the employment is less than 6 months.
• 1 month if employment has lasted at least 6 months.
• 3 months if employment has been 3 years or more.

Notice Period for Trial Period Contracts

The notice period for trial contracts is determined by the duration of the trial:

• 3 working days if the trial period is up to 2 weeks.
• 1 week if the trial period is over 2 weeks but under 3 months.
• 2 weeks if the trial period lasts the full 3 months.

Calculating Notice Periods

• Notice periods measured in weeks always end on a Saturday, covering either a full one-week or two-week span.
• Notice periods counted in months conclude on the last day of the month. For example, if a one-month notice is given on July 22, it will end on August 31. Similarly, a three-month notice starting July 22 would end on October 31.

Adjusting the Notice Period

Employers can unilaterally reduce the notice period to a minimum of 1 month for a three-month notice period in cases of:

• Bankruptcy or liquidation of the employer.
• Other circumstances unrelated to the employee.

If the notice period is shortened unilaterally, the employer must pay compensation to cover the remainder of the original notice duration.

Mutual Agreement to Shorten Notice Period

The employer and employee may also agree to reduce the notice period after termination notice has been given. This adjustment is considered a termination initiated by the employer, and no additional compensation is required in this case.

Company Seniority and Notice Periods

The employee’s total time with the employer, including previous employment at transferred establishments or multiple contracts with breaks, is considered in calculating seniority.

Notice Periods and Immediate Termination

A contract terminated with notice will officially end on the last day of the notice period. In the case of immediate dismissal without notice, either party may issue a written statement terminating the contract right away. The Labour Code permits immediate termination for serious reasons, including:

• Severe Misconduct – The employee has committed a serious breach of duties.
• Criminal Conduct – The employee committed a crime during employment that disrupts the employment relationship.
• Loss of Required Licenses – The employee no longer holds the credentials necessary for their role.

Additionally, employers may terminate contracts without notice if an employee is absent without valid excuse for an extended period.

Employees vs Independent Contractors

In Poland, work relationships are governed either by employment contracts regulated under the Labour Code or civil contracts regulated under the Civil Code, with each framework entailing different rights, obligations, and protections. The legal distinctions between an employee and an independent contractor have significant implications, especially regarding job security, social benefits, and tax responsibilities. Polish law establishes clear factors for determining an employment relationship, with employee contracts offering greater protections under the Labour Code and independent contractor agreements allowing for more flexibility but less security under the Civil Code.

Comparison Table: Key Differences Between Employees and Independent Contractors in Poland

Legal and Practical Aspects of Civil Law Contracts in Poland

Insurance Obligations under Civil Law Contracts

Individuals entering into a contract of mandate are subject to several compulsory insurance obligations. These include retirement and disability insurance, as well as health insurance. For contractors working at the employer’s premises, accident insurance is also mandatory, while sickness insurance remains voluntary. Importantly, contractors who have already obtained retirement or disability pensions are still required to participate in compulsory social insurance and health insurance schemes.

For students under the age of 26, however, the compulsory social and health insurance requirements are waived when they work under a contract of mandate. In contrast, contracts for specific tasks do not independently trigger social insurance obligations unless both parties are also in an employment relationship. Where only a contract for a specific task exists, the contractor is not required to participate in social insurance schemes.

Employers must withhold and remit income tax on civil law contracts, either as an advance on income tax or as a flat rate, based on the contractor’s earnings, with tax matters governed by income tax law.

Benefit Entitlements under Civil Law Contracts

Benefits entitlements are generally reserved for employees under employment contracts, governed by labor laws including the Labour Code and other labor-related regulations. Employees have rights to minimum wage, working time standards, overtime limitations, leave entitlements, and other benefits as stipulated by labor law. These benefits do not automatically apply to individuals working under civil law contracts, such as contracts of mandate or specific-task contracts.

However, the parties to a civil law contract can agree to adopt labor law benefits within the contract, although this arrangement does not establish liability for labor law breaches as it would under employment law. Instead, any breach is governed by civil law principles, allowing the parties to pursue damages under the Civil Code for contract breaches (Article 471 KC).

Given the flexibility of civil contracts, it is uncommon for parties to voluntarily adopt labor law regulations, as these contracts are often chosen to avoid the obligations imposed by the Labour Code.

Termination Protections in Civil Law Contracts vs. Employment Contracts

Termination protections differ significantly between civil law and employment contracts. The Labour Code offers robust protections for employees in employment relationships, with specific rules governing notice periods, justified reasons for dismissal, and safeguards for vulnerable employees (such as those close to retirement, pregnant women, and union members). Employment contracts for indefinite periods require employers to demonstrate a valid reason for termination, often guided by case law.

In contrast, termination of civil law contracts, such as a contract of mandate or a contract for a specific task, is governed by the Civil Code and offers minimal protection to contractors. These contracts can typically be terminated at any time unless specific notice terms are included in the contract. If a civil contract is terminated without a valid reason, the mandator (employer) is only liable for damages rather than the more extensive reinstatement or compensation options available under labor law.

Local Limitations on the Use of Independent Contractors

Polish law allows considerable freedom in choosing between employment and civil law contracts, without imposing restrictions on the type of work that must be performed under an employment contract. However, substituting an employment contract with a civil law contract, while retaining the working conditions outlined in the Labour Code, is prohibited. If a worker meets specific conditions—working under the employer’s supervision, at a time and place specified by the employer—an employment relationship will be presumed, regardless of how the contract is titled. Employers who inappropriately classify an employment relationship as a civil contract may be fined under the Penal Code, with penalties ranging from PLN 1,000 to 30,000.

Employment Flexibility: Leased and Seconded Employees

Flexibility in the employment relationship is increasingly important, especially as employers seek to respond rapidly to market demands. Polish labor law allows for secondment, permitting an employer to temporarily transfer an employee to a different position or location under specific conditions. This arrangement can last up to three months in a given calendar year and cannot result in reduced remuneration for the employee.

Temporary employment is another flexible option, governed by the Temporary Employees Employment Law. Temporary employees are formally employed by a temporary work agency rather than the employer at whose workplace they perform their duties. The user employer must adhere to safety and non-discrimination standards but has limited responsibilities otherwise. Termination of the temporary employee’s contract is managed by the agency, not the user employer.

Different Categories of Civil Law Contracts

• Contract of Mandate: This contract obligates the contractor to perform specific actions on behalf of the mandator, rather than to achieve a particular result. Generally, contractors are not judged on the outcome of their actions but rather on the manner and diligence with which they fulfill their duties. Contracts of mandate generally require contributions to the Social Security Fund, though certain exemptions apply, for example, for students or those in concurrent employment.
• Contract for a Specific Task: Unlike the contract of mandate, this contract is focused on achieving a specific result, which can be either material (e.g., a constructed item) or immaterial (e.g., software development). The ordering party must pay the contractor upon completion of the task, with the remuneration determined either by a specified amount or based on a calculation agreed upon by the parties. The contract of performing a specific task is evaluated based on the final outcome, not the contractor’s efforts.

Social Security in Poland

In Poland, social security contributions cover five main types of insurance: pension, disability, accident, sickness, and the Labour Fund. The system primarily applies to economically active individuals, such as employees and self-employed people, with certain contributions required by law and others being voluntary.

Contributions by Employers and Employees

Both employers and employees are obligated to contribute to Poland’s social security system. Employers not only contribute their own share but also deduct and remit the employee’s portion to the Social Security Authority (ZUS). The employer’s share generally ranges from 19.21% to 22.41% of the employee’s gross salary, while the employee contributes 13.71%. Contributions are capped annually—PLN 234,720 for 2024—above which reduced rates apply.

Self-Employed Contributions

Self-employed individuals typically pay a lump sum, determined by the forecast average monthly wage. For those with an income under PLN 120,000 in the previous year, contributions can be income-based if additional criteria are met. New business owners benefit from reduced contributions, with no obligation for the first six months and reduced contributions for the following two years.

Here are the main types of contributions in Poland:

• Pension Insurance – Provides benefits for retirement.
• Disability Insurance – Provides support in case of disability preventing the individual from working.
• Accident Insurance – Covers accidents that happen while at work.
• Labour Fund – Supports the unemployed and funds other social benefits.
• Sickness Insurance – Provides income support for workers who are temporarily unable to work due to illness.

Contribution Rates (as a percentage of gross salary)

The contributions are capped annually at PLN 234,720 for 2024, above which reduced rates apply.

For self-employed individuals, the contributions are based on the forecast average monthly wage, with the option for income-based contributions if their income is under PLN 120,000 from the previous year and they meet certain criteria. New business owners benefit from a reduction in contributions for the first six months and then enjoy reduced rates for the next two years.

Health Insurance Contributions

For employees, health insurance contributions are set at 9% of their income, calculated after deducting their social security contributions. Entrepreneurs pay variable health insurance contributions based on their tax scheme. For example, those on a flat tax pay 4.9% of income, while those on a tax scale pay 9%. Certain caps and minimum monthly rates apply, and deductions are allowed under modified rules for some tax categories.

Payroll in Poland

Minimum Wage

As of 2024, the minimum wage rates in Poland have been updated. The hourly minimum wage has risen from PLN 22.80 to PLN 27.70, and the monthly minimum wage has increased from PLN 3,490.00 to PLN 4,242.00.

Payroll Cycle

In Poland, employees are paid on a monthly basis, with wages due no later than the 10th of the following month. The fiscal year in Poland spans from January 1st to December 31st.

Mercans’ payroll capabilities

• Payroll Cycle: Experience the efficiency of Mercans’ comprehensive payroll cycle management in Poland. Our services ensure timely and accurate payments to both employees and contractors, all in the local currency (PLN). With Mercans, you can trust us to streamline your payroll processes, making the entire cycle a seamless and localized experience.
• Payroll Setup, Payroll Processing, and Payroll Administration: Mercans offers end-to-end payroll solutions tailored to the Polish market. From meticulous payroll setup to precise processing and ongoing administration, we manage every step with a commitment to accuracy and compliance. With Mercans, your payroll is handled with expertise, so you can focus on what matters most—your core business operations.
• Statutory Filings and Payments: Navigating Poland’s regulatory landscape is effortless with Mercans. Our dedicated team takes care of all statutory filings and payments, ensuring your business remains compliant with Polish legal requirements. Rely on Mercans for accurate and timely submissions, offering you peace of mind in meeting your statutory obligations.

Personal Income Tax in Poland

Poland’s personal income tax system differentiates between residents and non-residents, with distinct rules for taxation based on residency status.

Taxation of Business Income

Individuals who run businesses as sole traders or as partners in partnerships can opt for a different tax structure rather than the general PIT scale. They may choose from:

• A flat 19% income tax rate,
• A lump-sum tax,
• The now-abolished “tax card” (available only for those who used it in 2021; it cannot be reinstated in subsequent years).

Special Tax Rules for Non-Residents

Non-residents are taxed on Polish-sourced income at a flat rate of 20%, with no deductions allowed. This includes income from:

• Intellectual property rights, such as copyrights, patents, trademarks, and technology transfer.
• Leasing of industrial, commercial, or scientific equipment.
• Income from artistic, scientific, and sporting activities, as well as fees for services rendered to national or local authorities.
• Other specific types of income, such as remuneration for positions in boards of directors or supervisory boards of companies.

Income may be taxed differently if a Double Tax Treaty (DTT) exists between Poland and the non-resident’s country of residence.

Personal Income Tax Rates

Polish tax residents are taxed on their worldwide income. The PIT rates for Polish residents are progressive:

• Up to PLN 120,000: Taxed at 12%, with a tax-free allowance of PLN 30,000. The rate is reduced by a tax relief of PLN 3,600.
• Exceeding PLN 120,000: Taxed at a rate of 32% on the amount above PLN 120,000, with a fixed charge of PLN 10,800 included.

Capital Gains Taxation

Capital gains, including income from dividends and interest, are taxed at a flat rate of 19%. There is no tax-free allowance for this type of income.

Private Rental Income

Since 2023, private rental income is taxed under a lump-sum scheme:

• 8.5% for revenues up to PLN 100,000 per year,
• 12.5% on the surplus above PLN 100,000.

Taxpayers cannot deduct costs related to the rental income, such as maintenance or utilities. However, if the rental activity is considered a business, general tax rules or flat-tax options can be applied. Additionally, spouses may apply a higher lump-sum tax rate of 12.5% for total rental income exceeding PLN 200,000 (previously PLN 100,000 for joint income).

Poland Employee Hiring Cost

When hiring an employee in Poland, the employer’s total cost goes beyond just the gross salary. For example, if an employee has a gross annual salary of PLN 100,000, the employer must account for additional statutory costs, including social security contributions, health insurance, and other mandatory payments. These employer costs typically include contributions to the pension, disability, and sickness insurance, as well as contributions to the health fund and other employee benefits. In total, these additional employer costs amount to PLN 20,680, bringing the total annual employer cost to PLN 120,680.

This breakdown clearly demonstrates how the total cost of employment consists not only of the agreed-upon salary but also of various employer obligations that contribute to the overall expense.

Employer’s Cost Breakdown:

Employee Benefits in Poland

In Poland, employee benefits are structured through the country’s social security system, providing comprehensive support across multiple areas. Here’s a breakdown of the key benefits:

Social Security Contributions:

• Employees are required to contribute to mandatory social insurance, which covers:
  • Pension insurance
  • Disability insurance
  • Health insurance
  • Accident insurance (based on occupational risks)
• Contributions are calculated as a percentage of income and are shared between the employer and employee, with the employer responsible for calculating and transferring the contributions to the Social Insurance Agency.

Healthcare and Insurance Benefits:

Employees are entitled to:

• Sickness benefits
• Maternity benefits
• Attendance allowances
• Compensation for work-related accidents
• Public healthcare services through the national health insurance system.

Required Leave:

• Annual Leave:
  • Employees are entitled to 20 or 26 days of paid holiday leave, depending on years of service.
  • Leave is granted on working days and can be split into parts, with one part needing to be at least 14 consecutive calendar days.
  • Employees are entitled to time off on Sundays and public holidays (13 per year).
• Maternity Leave:
  • 20 weeks of maternity leave after the birth of one child, with additional leave if multiple children are born.
  • 6 weeks of maternity leave can be taken before the birth.
  • 41 weeks of parental leave, with 9 weeks reserved for each parent.
  • 100% of salary is paid during maternity leave, and 70% during parental leave.
• Paternity Leave:
  • Fathers are entitled to 2 weeks of paternity leave.
• Sick Leave:
  • Employees can receive 80% of their salary for up to 33 days of illness per year (or 14 days for employees over 50).
  • Pregnant employees receive 100% of salary during sickness leave.
• Disability Leave:
  • Employees with severe or moderate disabilities are entitled to an additional 10 days of holiday leave annually.

Special Leave:

• Family Leave:
  • 2 days leave for events such as weddings, childbirth, or the death of a close family member (spouse, child, parent).
  • 1 day leave for events such as the death of a sibling, in-laws, or other family members under the employee’s care.
• Other Special Leaves:
  • Leave for activities like blood or plasma donation, carer’s leave, or for legal obligations such as court appearances.

Pensions:

• First Pillar (Mandatory): Managed by the Social Insurance Agency, with funds not invested but recorded and valorized.
• Second Pillar (Voluntary): Operates through Open Pension Funds where the funds are invested and managed to grow.
• Third Pillar (Voluntary): Includes Employee Pension Schemes and Individual Retirement Accounts, allowing employees to save more for retirement.
• The retirement age is 60 for women and 65 for men, though some employees may qualify for early retirement under special conditions.

This system ensures that employees in Poland are provided with robust support for health, family, disability, and retirement, offering a secure safety net for various life situations.

Work Permit in Poland

If your company is looking to expand into Poland, securing the right talent is key to success. However, the process of obtaining work permits and visas for international employees can be complex, especially as priority is typically given to local workers. Navigating the requirements for securing the necessary permits is essential for smooth expansion.

Work Visas in Poland

As a member of the European Union (EU), Poland allows citizens from other EU and European Economic Area (EEA) countries, as well as Switzerland, to work without requiring a visa or work permit. However, most individuals from outside these regions will need both a visa and a work permit to legally live and work in Poland.

Here are the main types of work visas available to non-EU, non-EEA, and non-Swiss citizens:

• Work Permit Type A: Required for non-EU, non-EEA, and non-Swiss citizens employed by an employer in Poland.
• Work Permit Type C or E: Issued for employees being transferred to Poland through an intracompany transfer.
• Business Visa: Either a Schengen Visa C or a National Visa D, typically granted for employment longer than 90 days.
• Freelance/Entrepreneur Visa: Available for those planning to operate as independent contractors or entrepreneurs in Poland.

For non-EU workers seeking long-term residence, proof of Polish language proficiency is required. This can be achieved through various means, such as passing an official exam, graduating from a Polish institution, or providing certificates from recognized language programs.

Work Visa Requirements

Employers applying for a work permit on behalf of their employees must provide several documents, including:

• A completed application form
• Evidence of payment for application fees
• Confirmation of the legal status of the employer (from the National Court Register)
• Employer’s records of economic activity
• Passport copies of the employee with relevant travel details
• Proof of health insurance for the employee
• Company deed and profit/loss statements
• A valid work contract in accordance with Polish employment laws

Application Process

The work visa application process involves several key steps:

• Labor Market Test: Before applying for a work permit, employers may be required to conduct a labor market test. This is to ensure that no eligible candidates from Poland, the EU, EEA, or Switzerland are available for the position. If no qualified candidates are found, the employer can proceed with applying for a work permit.
• Filing the Application: The employer is responsible for sponsoring the application. This includes submitting documentation that confirms the job conditions align with Polish labor regulations, and that the salary is not more than 30% below the average monthly wage in the region. The employee must provide necessary personal documents.
• Issuance of Work Permit: The Voivodeship Office processes work permit applications. If approved, three copies of the work permit are issued—one for the office, one for the employer, and one for the employee. The employer is responsible for delivering the permit to the employee, who can then begin working legally in Poland.

Key Considerations

It is important for employees to understand that their work permit is tied to the employer who applied for it. If the employee decides to change jobs, the new employer must apply for a new work permit.

EOR Solutions in Poland

• Employer of Record (EOR) for Prospective Employees: Mercans provides comprehensive Employer of Record (EOR) services for businesses in Poland who have already selected their ideal candidates. We manage all aspects of the employee lifecycle, ensuring full compliance with Polish labor laws and regulations, so you can focus on growing your business.
• EOR + Recruitment: For companies looking to expand their teams, our combined EOR and recruitment services offer an integrated solution. We leverage our extensive network and recruitment expertise to help you identify, hire, and retain top talent, making your entry into the Polish market seamless.
• Visa Sponsorship and Global Mobility: Our visa sponsorship and global mobility services simplify the process of relocating international employees to Poland. We ensure compliance with Polish immigration and employment laws, helping you smoothly manage expatriate employment and relocation.
• AOR for Contractor Payments: If you’re facing challenges with contractor payments, our Assistance on Record (AOR) services are here to help. We manage the complexities of contractor payments in Poland, ensuring accuracy and adherence to local regulations.
• Converting Freelancers to Employees: Mercans also supports the transition from freelance contractors to full-time employees in Poland. We facilitate smooth conversions while ensuring compliance with all legal requirements, providing peace of mind during the process.
• HCM Integration: Enhance your HR operations in Poland by integrating Mercans’ EOR services with your Human Capital Management (HCM) system. Our solution enables real-time data exchange, streamlines compliance, and improves cost-efficiency, giving you a unified approach to workforce management and payroll.

Best Employer of Record Poland

• Compliant with Polish Labor Regulations: Mercans ensures full compliance with all regulations set by the Polish Ministry of Labour, Family, and Social Policy. We strictly adhere to local labor laws and social security requirements, giving you confidence that your operations are always in line with Polish regulations.
• Independent Entity: As an independent entity, Mercans operates autonomously, delivering reliable and tailored employment services to meet your specific business needs in Poland. Our independent status ensures we provide objective and flexible solutions, tailored to your company’s unique requirements.
• Handles Various Employment Types: Whether you’re employing full-time staff, freelancers, contractors, or expats, Mercans has the expertise to manage all types of employment in Poland. We offer flexible, customizable solutions to suit different business models and employee classifications.
• Designed for Enterprise Businesses: Mercans is equipped to support large enterprises and complex organizational structures. We provide scalable, sophisticated services that meet the needs of multinational corporations, ensuring efficiency and compliance in a variety of employment contexts.
• Multi-Currency Payroll Management: We support businesses with global operations by managing payroll in multiple currencies. This enables smooth and efficient financial operations across various regions, simplifying payroll management for international and multi-national companies.
• Global Reach with Multi-Country Payroll Expertise: With a vast global network, Mercans is proficient in handling payroll across multiple countries. Our extensive experience ensures smooth operations and adherence to local payroll requirements, regardless of where your employees are based.
• Data Protection and Security Compliant: Mercans takes data security seriously. We are fully GDPR certified and comply with SOC 1 and SOC 2 standards. Our commitment to data protection ensures that your employee data is handled securely and with the highest level of confidentiality.
• ISO 20000 & ISO 27001 Certified: Mercans holds ISO 20000 and ISO 27001 certifications, demonstrating our dedication to high-quality IT service management and information security. These certifications reflect our commitment to maintaining the highest standards in service delivery and data protection.
• OWASP ASVS 3.0 Compliance: Mercans adheres to the OWASP ASVS 3.0 standards, ensuring that our application development and management practices meet robust security protocols. This compliance guarantees the security and integrity of all systems we manage.
• HRBlizz Platform: Mercans HRBlizz is a proprietary global payroll and talent management SaaS suite that streamlines payroll processes and ensures compliance with local regulations in Poland. With a network of over 1,000 in-country experts, HRBlizz provides deep knowledge of Polish labor laws and business protocols.
• G2N Nova Platform: G2N Nova, our advanced global gross-to-net payroll engine, processes payroll in over 100 countries, including Poland. Available as a SaaS solution or service delivery platform, it integrates seamlessly with major HCM and workforce management systems, providing a sophisticated solution for multinational payroll management.