Employer of Record in Poland

How hiring through an employer of record works in Poland

The local employer signs the Polish employment contract, registers the employee with ZUS and runs payroll, while your managers direct the daily work. The Labour Code requires the contract in writing, and where it is not, the employer must confirm the terms in writing before the employee starts work. Working-time and leave information follows within seven days of the start.

ZUS registration has to be filed within seven days of the date the insurance obligation arises, for example when employment under a contract begins.

Employer costs and contributions in Poland

For 2026 the employer pays 9.76% for pensions, 6.50% for disability, 0.67% to 3.33% for accident insurance depending on the activity, 2.45% to the Labour Fund and 0.10% to the employee benefits protection fund, FGSP. The accident rate is 1.67% for firms with up to nine insured people. That adds up to roughly 19.5% to 22.1% of the base, or about 20.5% at the 1.67% accident rate. Toku's older compliance guide cites about 20.41%, which is not an official figure.

Pension and disability contributions stop applying above an annual base cap, PLN 282,600 for 2026, while accident, health and fund contributions have no such cap. Employers must also run the employee capital plan, PPK: for participating employees the employer pays 1.5% of pay and the employee 2%, and the employer may add up to 2.5% more.

Working time, leave and pay rules in Poland

• Minimum wage: PLN 4,806 a month for 2026.
• Working time: eight hours a day and 40 hours a week on average in a settlement period of up to four months.
• Overtime: 100% extra for night work, Sundays and holidays that are not working days, and 50% extra on other days.
• Annual leave: 20 days for employees with under ten years of service and 26 days from ten years.
• Income tax: the PIT scale is 12% up to PLN 120,000 of tax base and 32% above, with a tax-reducing amount of PLN 3,600.

Probation, notice and redundancy in Poland

A probationary contract can run up to three months, one month where a fixed-term contract under six months is intended and two months where the intended contract is six months to under twelve. A one-month extension is possible for the one- and two-month probations where the type of work justifies it, and the notice during probation shortens to three working days, one week or two weeks depending on its length.

Notice on an ordinary contract is two weeks for employment under six months, one month from six months and three months from three years of service. In redundancies at employers with at least 20 employees, severance is one, two or three months of pay depending on whether service is under two years, two to eight years or over eight years, capped at fifteen times the minimum wage.

Getting paid in stablecoins, USDC, USDT, tokens and crypto in Poland

Short answer: No. Article 86 of the Labour Code requires wages to be paid in money, and a non-money part is allowed only where a statute or a collective agreement provides for it, so a USDC payout cannot replace pay in money.

What the law says about the form of pay

Article 86 of the Labour Code requires wages to be paid in money, and a non-money part is allowed only where a statute or a collective agreement provides for it, so an individual opt-in cannot create one. Wages go into the employee's payment account unless the employee asks in writing or electronically for cash.

What it means for employee salary

Polish salary, contributions and tax therefore stay in money, in zloty, and USDC or USDT cannot replace them. What applies to a specific hire is confirmed when Toku checks the arrangement.

Tax on crypto and tokens

A sale of crypto for zloty, for goods or services or to settle a debt is taxed at 19% of revenue minus documented costs, swaps between cryptoassets are not taxed, and the return is the PIT-38, filed from February 15 to April 30 of the following year. Crypto service providers report transactions from 2026. For employee pay, revenue includes the value of benefits in kind.

How Toku handles it

Employee salary in Poland stays in local currency. Toku’s stablecoin payroll and its USDC or USDT payouts through contractor management are separate arrangements from employee salary, and token grants are administered through token grant administration. What applies to a specific hire in Poland is confirmed before an offer.

Reviewed November 7, 2026 against the official sources listed below. General information, not legal or tax advice. Tax on crypto or tokens received depends on local rules and where the person is resident, so confirm it with a local adviser.

How hiring through Toku works in Poland

1. Share the role, location, salary and start date.
2. Toku confirms coverage, the contract type and the right to work.
3. The local employer issues the contract and onboards the person.
4. Payroll, contributions and filings run each cycle.

Toku checks the role, contract type and work location before a start date is agreed. Prepare identification, the tax identification number, bank details, the signed contract and the agreed zloty salary, and expect the ZUS registration to be filed within seven days of the start. Your quote confirms the onboarding timeline for Poland.

What an employer of record costs in Poland

Where Toku supports the hire, its employer of record service starts at $599 per employee per month, with salary, employer contributions and benefit premiums itemized in your quote. Coverage in Poland is confirmed before an offer. See the published pricing.

More on hiring in Poland

• Payroll and hiring in Poland
• Poland full-time hiring compliance guide
• Employer of record coverage in 100+ countries