Partner with Lerio to keep employment in Poland legally sound — contracts, payroll and statutory benefits handled against the live rule set.
CurrencyPayroll
All compensation is paid in PLN (zł). Cross-border funding is converted at the daily rate on the pay date.
Working hoursSchedule
The standard week is 44 hours / week. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.
Paid leaveTime off
Statutory time off is 13 holidays / year, in addition to nationally observed public holidays.
Payment frequencyCadence
The most common payment frequency is monthly.
By law, payments can also be daily or weekly.
Minimum wageFloor
The statutory minimum is zł30.5. Lerio blocks any contract drafted below the floor.
Tax yearCalendar
The Poland tax year runs Jan – Dec. Year-end filings are prepared automatically.
Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.
Employee taxes
withheld from grossPersonal Income Tax
withheld from grossTaxable Annual Income (PLN)
Tax Rate (%)
Up to 120,000
12
Above 120,000
32
Solidarity Tax
withheld from grossTaxable Annual Income (PLN)
Tax Rate (%)
Up to 1,000,000
0
Above 1,000,000
4
Employer taxes
on top of grossEmployer Tax
on top of grossSocial Security Contributions
Contribution Type
Rate
Pension, Disability, Sickness, Labour Fund
19.21% to 22.41% (capped at PLN 260,190 for pension and disability)
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Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.
Hiring in Poland is modelled by Lerio; reach out to compliance for the current Employer-of-Record path.
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Operating as the designated employer representative, an Employer of Record is entrusted with ensuring adherence to all legal obligations concerning employment in Poland. This entails duties such as overseeing payroll operations, ensuring tax compliance, and providing employment contracts as mandated by labour statutes.
What Lerio handles
✓
Compliant local contract
Drafted to Poland labour law, in Polish and English, with the statutory clauses pre-filled.
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Onboarding & payroll setup
Tax registration, social-security enrolment and the first pay cycle, configured in PLN.
✓
Ongoing compliance
Document expiries, minimum-wage changes and Europe regulatory updates watched continuously.
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Statutory benefits
Leave, public holidays and mandatory contributions administered automatically.
Typical timeline
via EORDay 0
Offer accepted. Candidate details enter Lerio; the contract drafts itself from the Poland template.
Day 1–3
Contract signed. Local registrations and benefit enrolment begin in parallel.
Day 3–7
Ready to work. Equipment, access and the first payroll run are scheduled.
Monthly
Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.
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Not yet live for EOR. Lerio models Poland, but direct hiring may need setup — the compliance agent can confirm the path.
Statutory benefits in Poland, plus the supplemental coverage teams usually add.
Mandatory
✓
Health insurance
✓
Unemployment insurance
✓
Pension
✓
Time off
Commonly added
optional✓
Private health & dental
Top-up plans on local carriers, deducted and reported through payroll.
✓
Equity & allowances
Stock, stipends and remote-work allowances modelled into PLN comp.
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Lerio benchmarks each package against live Europe data — open the comp agent to see where an offer lands.