Recruiting in Poland does not always require setting up a company there. It does require knowing under which regime a foreign employer is allowed to file returns and pay contributions, and on what conditions.
Three routes generally exist: registration of the foreign employer with the local bodies, the use of an employer of record established on the spot, or the creation of a structure. The first is the least costly but presupposes a local correspondent able to file the returns in the language and to the calendar of the country; the second moves the employment relationship to a third party, which is not neutral in law. The choice is made in the light of the number of employees, the duration envisaged and what local law actually permits.
Contracts must be in writing and concluded before the employee starts work, and a specifically Polish decision arises at that moment: an employment contract and civil law service contracts carry neither the same protections nor the same contributions, and reclassification always remains possible where the relationship displays the features of subordination.
Enrolment with the social insurance institution follows within a short period after the first hire, each employee being reported on arrival. The employer also obtains its tax identification number and, where relevant, value added tax registration.
Employing in Poland without incorporating remains possible: a foreign company then registers as a contribution payer. That route works, but it presupposes command of the monthly filings and electronic access to the relevant platforms.
Payroll gives rise to income tax withholding, monthly contribution returns and the corresponding payments. Check finally the obligation to establish an employee capital plan, which binds employers and requires a contract with a financial institution together with individual information to employees before enrolment takes effect. Check the occupational health obligations that must be completed before an employee starts, since a missing medical clearance prevents admission to the post, and remember that working time records are mandatory and are routinely examined during inspections of foreign-owned employers.
In Poland, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Odpis aktualny z Krajowego Rejestru Sądowego (KRS) — ou wpis do CEIDG pour un entrepreneur individuelCurrent extract from the National Court Register (KRS) Demander l'odpis aktualny (extrait à jour) et non l'odpis pełny (extrait intégral historique). Il se télécharge gratuitement en ligne avec une valeur équivalente à un document papier. Il porte le numéro KRS, le capital, l'objet (codes PKD) et surtout le mode de représentation (sposób reprezentacji), à contrôler avant signature. | Krajowy Rejestr Sądowy, Ministerstwo Sprawiedliwości ; CEIDG pour les entrepreneurs individuels | 3 months Required | Official website |
| NIP (Numer Identyfikacji Podatkowej), REGON et statut sur la biała lista podatników VATTax identification number, statistical number and VAT white-list status La biała lista est une particularité polonaise décisive : elle est publique, gratuite, et indique le statut TVA du cabinet ainsi que les comptes bancaires qu'il a déclarés. Un virement supérieur à 15 000 PLN vers un compte non listé fait perdre la déductibilité au payeur — vérifier le compte de facturation du partenaire sur cette liste avant tout règlement. | Krajowa Administracja Skarbowa (KAS) / Ministerstwo Finansów ; GUS pour le REGON | 3 months Required | Official website |
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