# Hiring in Poland: employment costs, payroll and compliance

> Machine-readable page from EOR Overview (https://eoroverview.com/), an independent research platform for Employer of Record services.
> Canonical page: https://eoroverview.com/hiring-guides/poland/
> Methodology: how providers are researched, scored and compared is documented at https://eoroverview.com/methodology/.
> Disclosure: EOR Overview is free to use. We may earn a referral fee from some providers; this never affects a rating or ranking position (https://eoroverview.com/disclosure/).
> Statutory data last updated: 2026-01-01. Every figure below carries its own source year.

## Country

| Field | Value |
|---|---|
| Region | Europe |
| Currency | PLN (Polish Złoty) |

## Pay & working time

| Field | Value | Source year |
|---|---|---:|
| Minimum wage | PLN 4,806 | 2026 |
| Average wage | 44,211 | 2024 |
| Statutory work week | 40 hours/week | 2024 |
| Payroll cycle | monthly | 2026 |
| 13th-month salary | none | 2026 |

## Employer cost & tax

| Field | Value | Source year |
|---|---|---:|
| Employer social security | 16.3% | 2025 |
| Employee social security | 17.8% | 2025 |
| Total tax wedge | 35% | 2025 |
| Corporate tax rate | 19% | 2025 |

## Termination

| Field | Value | Source year |
|---|---|---:|
| Notice period | 10.1 weeks | 2019 |
| Severance pay | 8.7 weeks | 2019 |
| Employment protection | 2.4 | 2019 |

## Leave & time off

| Field | Value | Source year |
|---|---|---:|
| Paid annual leave | 20 days | 2026 |
| Public holidays | 14 days | 2026 |
| Maternity leave | 20 weeks | 2024 |
| Paternity leave | 2 weeks | 2026 |
| Parental leave | 32 weeks | 2024 |

## Labour market

| Field | Value | Source year |
|---|---|---:|
| Retirement age | 63 | 2024 |
| Unemployment rate | 3% | 2025 |
| GDP per capita | $25,104 | 2024 |
| Union density | 9.4% | 2022 |
| Collective bargaining coverage | 11.6% | 2023 |

## Overview

The most common mistake foreign employers make in Poland is assuming that because collective bargaining coverage sits at just 11.6% and union density is around 9.4%, employment law is flexible and easy to exit. It is not. Poland has a codified Labour Code with firm rules on notice, severance, and working time that apply regardless of whether a union is involved. An Employer of Record (EOR) handles all of that locally, so you can hire without setting up a Polish entity.

A few numbers set the scene. The monthly minimum wage is 4,806 PLN for 2026, the statutory work week is 40 hours, and the payroll cycle is monthly. Employer social security contributions add 16.3% on top of gross salary, which is the main cost variable you need to plan around before you make an offer.

## Cost context

On top of every gross salary you pay in Poland, you carry employer social security contributions of 16.3% of gross. Those contributions cover pension, disability, accident insurance, and the Labour Fund, and they are the primary driver of the gap between what an employee earns and what you actually spend. The total tax wedge across employer and employee contributions combined reaches 35% of labour costs, which is the figure to use when building a fully loaded cost model for any Polish hire.

## Things to watch

A few specifics about Poland can catch foreign employers off guard if they are not flagged early.

- Notice periods are longer than they look. The average notice period sits at around 10.1 weeks, which is driven by service-length rules in the Labour Code. Budget for this when planning headcount changes.

- Severance is a real line item. Average severance runs to about 8.7 weeks of pay. Poland's employment protection index for regular contracts scores 2.4 out of 6, which places it in the moderately protected range. Dismissals need a documented, valid reason.

- Parental leave entitlements are substantial. Employees are entitled to 20 weeks of maternity leave and up to 32 weeks of parental leave. Paternity leave is 2 weeks. These are statutory rights, so factor them into workforce planning from day one.

- Annual leave resets and accrues by seniority. The statutory minimum is 20 days of paid annual leave per year, on top of 14 public holidays. Employees with more than 10 years of employment history are entitled to more, so check each hire's record carefully.

Providers ranked for Poland: https://eoroverview.com/best/poland/