Country file

What it costs an employer to hire in Poland

This figure is the statutory employer cost for Poland only; it does not include an employer of record's own service fee, which providers price separately. Which countries a given provider actually covers is confirmed provider by provider, not implied by its appearing on this page.

Every contribution line shows the source used and the date checked. We prefer primary statutory sources. When a statutory page could not be reliably retrieved, we label the line as secondary and name the national payroll reference used. The figures are for 2026.

A mid salary of 180,000 zł

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Published EOR fee on top of this employer cost

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A senior salary of 360,000 zł

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Where the percentage changes

The formula

Each contribution uses its own documented earnings base and limits. The generic annual percentage formula is not a universal payroll rule. Brazil's worked assumptions include a thirteenth salary and a separate one-third vacation premium, with ordinary contributions and FGTS on covered remuneration. The total-gross option includes both salary additions. The Philippines model calculates twelve monthly capped contributions and fixed EC only for its supported constant high-pay scenario. Lower or irregular pay requires monthly payroll; no unsupported estimate is shown.

Each ceiling above applies only to its own line, which is why the employer percentage for Poland is not the same at both salaries. Employer contribution ceilings, country by country lists where every ceiling on this site sits.

Time off, extra pay and leaving

20 days for those with under ten years of combined work and education record, 26 days once that ten-year record is reached, plus 13 statutory public holidays.

No general statutory 13th month in the private sector.

Statutory severance applies only where the dismissal is for reasons unrelated to the employee, including group layoffs: one month's pay under two years' service, two months for two to eight years, three months beyond eight, capped at fifteen times the minimum wage, 72,090 zloty in 2026.

What the percentage hides

Pension and disability contributions stop once the cumulative annual base reaches thirty times the projected average wage, 282,600 zloty for 2026. The Labor Fund, accident insurance and the Guaranteed Benefits Fund are uncapped, which is why the marginal rate above the ceiling is 4.22% rather than zero.

The 1.67% accident rate is the statutory default. Larger employers report claims history and can be assigned anything from about 0.67% to 3.33%.

The ZUS rate table could not be retrieved directly, so the figures were cross-checked against a Polish payroll reference portal and confidence is marked medium.

Items requiring payroll or quote confirmation, not established by any figure above: a direct ZUS citation for the 2026 rate table.

Using an employer of record in Poland

The modeled total includes salary payments and employer contributions. An employer of record adds its own fee on top, and that fee is a flat monthly amount rather than a percentage, so it weighs far more on a junior salary than a senior one. The published prices are here, and the calculator will add one to the figures on this page.