Employer of Record in Poland: what one employee really costs
Poland, Europe. One software engineer at $45,000 gross per year, priced through 9 providers on 2026-09-02 exchange rates. Change the salary and headcount below.
- Employer on-cost
- +21.0%
- statutory charges on top of gross
- All-in per month
- $4,736 – $5,236
- salary + charges + published fee, cheapest to dearest listed provider
Hiring one software engineer in Poland at $45,000 gross a year costs about $787 a month in statutory employer charges (+21.0%), plus an EOR fee of $199 to $699 per month depending on the provider: $4,736 to $5,236 all-in, before deposits, FX margins and add-ons. Prices checked 2 Sept 2026.
Disclosure Some provider links on this page are affiliate links: if you become a customer after clicking, the provider may pay us a referral fee. It never changes the price you pay, and it never changes the numbers on this page, which come from official sources and are dated. How we are paid
Cost engine · preset to Poland
Price your own hire, line by line.
≈ PLN 168,157 gross / year · PLN at ECB reference rate, 2 Sept 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $3,750 | |
| Old-age pension insurance (ubezpieczenie emerytalne), employer share | 9.76% | $366 |
| Disability insurance (ubezpieczenie rentowe), employer share | 6.50% | $244 |
| Accident insurance (ubezpieczenie wypadkowe), activity-group rate | 0.67% | $25 |
| Labour Fund and Solidarity Fund (Fundusz Pracy 1.00% + Fundusz Solidarnościowy 1.45%) | 2.45% | $92 |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.10% | $4 |
| Employee Capital Plan (PPK), employer basic contribution | 1.50% | $56 |
| Employer on-cost | +21.0% | $787 |
| Cost of employment, before EOR fee | $4,537 |
$5,136/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $61,629
- Fee share
- 11.7%
Checked 2 Sept 2026
Get a Deel quote$5,236/ month · 1 employee
- Fee / mo
- $699
- Per year
- $62,829
- Fee share
- 13.4%
Checked 2 Sept 2026
Get a Remote quote$5,036/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $60,429
- Fee share
- 9.9%
Checked 2 Sept 2026
Get a Multiplier quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
9 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Deposit | Countries | Checked | Quote |
|---|---|---|---|---|---|---|
| RemoFirst EOR in 185+ countries from $199 per employee per month, no annual contract. | from $199 | $4,736 | Not stated on the pricing page | 185+ | 2 Sept 2026 | Get a quote from RemoFirst· $4,736/mo |
| Rivermate EOR in 180+ countries from $319 to $639 per employee per month. | from $319 | $4,856 | Not stated on the pricing page | 180+ | 2 Sept 2026 | Get a quote from Rivermate· $4,856/mo |
| Playroll EOR in 180+ countries from $399 per employee per month; deposit of one month's salary. | from $399 | $4,936 | Fully refundable security deposit equivalent to one month's salary when onboarding an employee (pricing page). | 180+ | 2 Sept 2026 | Get a quote from Playroll· $4,936/mo |
| Multiplier EOR from $459 (annual) or $499 (monthly) per employee, plus mandated add-ons. | from $499$459 billed annually | $5,036 | Not stated on the pricing page | 150+ | 2 Sept 2026 | Get a quote from Multiplier· $5,036/mo |
| Papaya Global EOR starting from $499 per employee per month, quote-based, 160+ countries. | from $499 | $5,036 | Not stated for EOR on the pricing page (the contractor block states 'No deposit required'). | 160+ | 2 Sept 2026 | Get a quote from Papaya Global· $5,036/mo |
| Deel EOR in 130+ countries, starting at $599 per employee per month. | from $599 | $5,136 | Not stated on the pricing page | 130+ | 2 Sept 2026 | Get a quote from Deel· $5,136/mo |
| Oyster EOR in 120+ countries at USD 699 per employee per month; refundable deposit. | $699 | $5,236 | Refundable deposit required for EOR team members 'to initiate the engagement and to ensure on-time payments' (pricing FAQ). | 120+ | 2 Sept 2026 | Get a quote from Oyster· $5,236/mo |
| Remote EOR in 90+ countries at $699 per employee per month, no deposit. | $699 | $5,236 | No deposit: 'We collect reserve payments in rare, high risk circumstances' (pricing FAQ). | 90+ | 2 Sept 2026 | Get a quote from Remote· $5,236/mo |
| Rippling EOR bundled with the Rippling platform; custom quote only. | Quote only | — | Not stated on the pricing page | — | 2 Sept 2026 | Get a quote from Rippling |
Same salary and statutory charges in every row; only the fee segment changes.
What Poland adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling. Engine assumptions: Accident insurance at the category-2 activity-group rate of 0.67% (IT, finance, professional services; the rate Deel publishes for Poland) = 0.67; Employee stays enrolled in the PPK pension plan (employer 1.5%) = 1.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| Old-age pension insurance (ubezpieczenie emerytalne), employer shareAll employees on an employment contract (umowa o pracę) | 9.76% | Gross salary , capped at PLN 282,600 / yr 19.52% in total, split equally: 9.76% employer, 9.76% employee. The base stops at the 2026 annual ceiling of PLN 282,600 (30 times the forecast average monthly wage of PLN 9,420). | Biznes.gov.pl (Polish government business portal)2026-09-05 |
| Disability insurance (ubezpieczenie rentowe), employer shareAll employees on an employment contract | 6.50% | Gross salary , capped at PLN 282,600 / yr 8.00% in total: 6.50% employer, 1.50% employee. Shares the PLN 282,600 annual ceiling with the pension line. | Biznes.gov.pl (Polish government business portal)2026-09-05 |
| Accident insurance (ubezpieczenie wypadkowe), activity-group rateEmployer-only; rate set by ZUS from the payer's PKD activity group (0.67% to 3.33%), or 1.67% flat for payers with up to 9 insured people | 0.67% | Gross salary 0.67% is the category-2 rate for information and communication (PKD J), finance, real estate and professional services. Employment agencies (PKD 78) are category 3 at 0.93%. No annual ceiling. | ZUS2026-09-05 |
| Labour Fund and Solidarity Fund (Fundusz Pracy 1.00% + Fundusz Solidarnościowy 1.45%)Employer-only, on pay of at least the minimum wage; not due for women aged 55+ and men aged 60+, nor for some hires returning from parental leave or referred by a labour office | 2.45% | Gross salary Collected together as 2.45%. The PLN 282,600 ceiling does not apply. | ZUS2026-09-05 |
| Guaranteed Employee Benefits Fund (FGŚP)Employer-only | 0.10% | Gross salary Insures wages if the employer becomes insolvent. No annual ceiling. | ZUS2026-09-05 |
| Employee Capital Plan (PPK), employer basic contributionEvery enrolled employee; enrolment is the default and the employee can opt out in writing | 1.50% | Gross salary The employer must pay 1.5% of gross pay and may add up to 2.5% voluntarily; the employee pays 2%. Employer PPK payments are not subject to ZUS contributions. Some providers only bill this line while the employee stays enrolled. | MojePPK.pl (official PPK portal)2026-09-05 |
| PFRON disability-employment levy (pass-through) not in total | — | Employers with 25 or more full-time equivalents whose disabled-employee share is under 6% pay 40.65% of the national average wage for each missing position. PFRON applies the previous quarter's average wage published in Monitor Polski: PLN 9,233.13 for September to November 2026 (Monitor Polski of 11 August 2026, item 779), after PLN 9,562.88 for June to August. With no disabled staff that is about PLN 225 a month per employee (0.4065 x 9,233.13 x 6%). Most EOR entities cross the 25-FTE line, and some providers bill it as a variable monthly line; ask before signing. | PFRON2026-09-07 |
| Employer on-cost at $45,000 | +21.0% | $9,441 a year, $787 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
A Polish sp. z o.o. can be registered online in days with PLN 5,000 of share capital, but the running cost is the payroll apparatus: ZUS and tax-office registrations, a licensed payroll provider, monthly ZUS DRA filings, PPK administration, and the PFRON levy once the entity reaches 25 full-time equivalents. A brand-new entity with fewer than 10 insured people pays the flat 1.67% accident rate rather than 0.67%. Providers hiring remotely in Poland also bill a pre-employment medical check and a monthly remote-work allowance the Labour Code requires for home-based staff; ask for both figures with the quote. For one to ten hires the EOR route is faster and keeps the PFRON and PPK mechanics on the provider's side.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Papaya Global fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $5,988 | $9,441 |
| 3 | $7,164 | $17,964 | $28,323 |
| 5 | $11,940 | $29,940 | $47,205 |
| 10 | $23,880 | $59,880 | $94,410 |
| 20 | $47,760 | $119,760 | $188,820 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 26 days
- Public holidays
- 14
- 13th month
- Not mandatory
- Probation
- up to 3 months
- Notice
- Statutory notice on a fixed-term or open-ended contract is 2 weeks under 6 months of service, 1 month from 6 months and 3 months from 3 years, always ending on a Saturday or the last day of a month; a probation contract ends on 3 working days to 2 weeks' notice depending on its length.
- Reviewed
- 2026-09-07
Get a quote for Poland from the providers that publish a price.
Totals for 1 hire at $45,000. Ask each provider about deposits, FX margins and mandatory add-ons for Poland: those are the lines that move.
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- How much do statutory employer contributions add to a salary in Poland?
- About 21% for an employee who stays in PPK: pension 9.76%, disability 6.50%, accident insurance 0.67% at the IT and professional-services group rate, Labour and Solidarity Funds 2.45%, Guaranteed Employee Benefits Fund 0.10% and the employer's 1.5% PPK contribution. Without PPK it is 19.5%. On this page's example of US$45,000, about PLN 168,000, that is roughly US$9,400 a year before the provider's fee.
- Is there a ceiling on employer contributions in Poland?
- Only on the two biggest lines. Pension and disability contributions stop once annual pay reaches PLN 282,600 in 2026, which is 30 times the forecast average monthly wage of PLN 9,420. Accident insurance, the Labour and Solidarity Funds, FGŚP and PPK keep applying above that, so the employer rate on pay beyond the ceiling drops from about 21% to about 4.7%.
- Is the employer PPK contribution a mandatory cost?
- Yes for every enrolled employee. Enrolment is the default, the employer must pay 1.5% of gross pay into the employee's PPK account, and the employee adds 2% from their own salary. An employee can opt out by written declaration, after which the employer line stops. Some providers only invoice PPK while the employee remains enrolled, so a quote may show the 19.5% figure rather than 21%.
- What is the PFRON levy and does it apply to an EOR hire?
- Employers with 25 or more full-time equivalents pay PFRON 40.65% of the national average wage for every position short of a 6% disabled-employee share. The wage base is the previous quarter's average published in Monitor Polski, PLN 9,233.13 for September to November 2026, so with no disabled staff that works out at roughly PLN 225 a month per employee. An EOR entity of any size is usually above 25 FTEs, and Deel lists the levy as a monthly amount that varies, so ask each provider whether it is inside the fee or billed on top.
- Does Poland require a 13th salary or paid leave beyond the base salary?
- No 13th salary is required by law. Annual leave is 20 days with under 10 years of service and 26 days from 10 years, and completed higher education counts for 8 of those years, so a graduate with two years of work already qualifies for 26 days. There are 14 public holidays in 2026, Christmas Eve included since 2025. All of this is paid time inside the annual salary, not an extra employer contribution.