Employing Staff in Poland: A Guide for Foreign Employers

Hiring people in Poland is attractive for foreign companies, but the way you engage them has real legal and cost consequences. As an attorney-at-law (radca prawny) in Wroclaw, I advise foreign employers on the right model and prepare the contracts, in English.

This is a general overview as of late 2026. Labour rules - including statutory pay thresholds - are updated from time to time, so the specific setup should be confirmed before you hire.

Ways to engage people in Poland

There are a few models, with different levels of protection and cost:

• Employment contract (umowa o prace) - governed by the Labour Code, with the fullest set of protections (paid leave, notice periods, working-time rules) and mandatory social security.
• Civil-law contracts - the mandate contract (umowa zlecenie) and the specific-work contract (umowa o dzielo). These are more flexible and are not employment contracts, so Labour Code protections do not automatically apply. A statutory minimum hourly rate generally applies to mandate contracts and is updated periodically.
• B2B - cooperation with a self-employed contractor who invoices your company. It offers flexibility and shifts tax and social security to the contractor, but gives no labour-law protection.

A foreign company can often work with people in Poland without first setting up a Polish entity - for example through B2B cooperation, an employer-of-record arrangement, or by registering directly as a contributions payer. Which model fits depends on how much control you need, the budget and the nature of the work.

The misclassification risk - a key point in 2026

Choosing a B2B or civil-law contract to avoid the cost of employment carries a growing risk. Under the Labour Code, an employment relationship exists wherever work is performed personally, under the employer's direction, and at a time and place set by the employer - regardless of what the contract is called. A B2B or mandate arrangement that in practice looks like a job can be treated as disguised employment.

Recent changes have strengthened the hand of the National Labour Inspectorate (PIP) in this area, moving towards the ability to reclassify such arrangements as employment, with back-dated consequences for social security and tax. Reporting around the exact scope and timing has varied, so this is an area to approach carefully and with up-to-date advice - the safest path is to make sure the chosen model genuinely matches how the work is really performed.

Employer obligations

Depending on the model, obligations may include registering and paying social security (ZUS) contributions, withholding income tax, respecting working-time and health-and-safety rules, and handling employee personal data in line with GDPR. Employment contracts carry the most obligations; civil-law and B2B arrangements carry fewer, but only if they are genuine and not disguised employment.

Preventing workplace harassment (mobbing)

Polish law obliges employers to counteract mobbing - that is, the persistent harassment of an employee - as well as to protect employees' dignity and equal treatment. The rules in this area were recently broadened, making such behaviour easier to establish, and larger employers are generally expected to put anti-mobbing rules and procedures in place. An employee who has suffered mobbing may claim compensation. For a foreign employer this is a practical point worth building into contracts, internal rules and management practice from the start.

How I help foreign employers

I help you choose a defensible model, prepare employment, mandate or B2B contracts that fit your situation, and set up the documentation (including data-protection basics). The aim is an arrangement that works commercially and holds up if it is ever questioned - explained clearly in English.

This article is general information and does not constitute legal advice. Every case is different - please consult a lawyer about your specific situation.