Hiring your first employee is the moment your business becomes an employer and a contribution payer – with obligations towards ZUS (Social Insurance Institution), the tax office (urząd skarbowy) and the PIP (National Labour Inspectorate). Some of them must be met before the first working day, some within 7 days and some only after three months. Below you will find an employer's obligations in Poland in 2026 step by step, in the order in which they arise.
Since 8 July 2026 fines for offences against employee rights under Articles 281–282 of the Labour Code (Kodeks pracy) range from PLN 2,000 to PLN 60,000 (Journal of Laws (Dz.U.) 2026 item 473). This covers, among other things, failing to confirm the terms of an employment contract in writing before the employee starts work
Before you hire: type of contract and pay
First decide whether you are hiring on an employment contract or a civil-law contract (contract of mandate (umowa zlecenia)). This article covers employment contracts – in that case the Labour Code applies with all the obligations described below. Whether a job can be done under a contract of mandate depends on its nature, not on the name of the contract (Article 22 § 1¹ of the Labour Code).
Pay for a full-time job cannot be lower than the minimum wage. In 2026 the minimum wage is PLN 4,806 gross, and the minimum hourly rate under a contract of mandate is PLN 31.40 (Dz.U. 2025 item 1242). From 1 January 2027 it will be PLN 4,950 and PLN 32.30 (Dz.U. 2026 item 1213). On top of gross pay come the contributions paid by the employer – you can calculate them in the article on the total cost of employing a worker.
Step 1: pre-employment medical, safety training and risk assessment
Before the first working day the employer must:
- refer the candidate for a pre-employment medical examination – the employer may not allow anyone to work without a valid medical certificate confirming there are no contraindications (Article 229 § 1 and § 4 of the Labour Code); the employer pays for the examination,
- train the employee in health and safety before they start work (Article 237³ § 2) – general and job-specific induction,
- assess and document the occupational risk for the job and inform the employee about it (Article 226).
A small employer does not need its own health and safety department. It can entrust those tasks to an employee or an external specialist, and if it employs up to 10 people and has completed the appropriate training – carry them out itself (Article 237¹¹ § 1). Medical examinations are described in detail in the article on occupational medical examinations of employees.
Step 2: employment contract and information on terms of employment
An employment contract is concluded in writing. If it was not concluded in that form, the employer – before the employee starts work – confirms in writing the parties, type and terms of the contract (Article 29 § 2 of the Labour Code). The contract sets out, among other things, the type of work, place, pay and its components, working hours and the start date (Article 29 § 1).
Within 7 days of the employee starting work the employer gives them information on the terms of employment – on paper or electronically (Article 29 § 3). It covers, among other things, working time standards and hours, breaks, rest periods, overtime rules, holiday entitlement and the rules for terminating the contract. The employer also makes the rules on equal treatment in employment available (Article 94¹). Work regulations are mandatory only from 50 employees (Article 104 § 1¹).
Step 3: registering with ZUS – ZUS ZUA within 7 days
The employee is registered for insurance by the contribution payer, i.e. the employer (Article 36(2) of the Social Insurance System Act). Registration is made on form ZUS ZUA within 7 days of the date the insurance obligation arose (Article 36(4)), i.e. the day the employment relationship began. The employee's family members are registered for health insurance separately (ZUS ZCNA). How to fill in the form is shown in our guide ZUS ZUA step by step.
A business that was not yet a contribution payer must register as one within the same 7 days of hiring its first employee (Article 43(1) point 1). A company registered in KRS (National Court Register) sends the payer's supplementary data to the tax office (Article 43(5c) – in practice on form NIP-8), and other payers use form ZUS ZPA. The owner of a JDG (sole proprietorship) who pays contributions for themselves is usually already a registered payer.
| Deadline | Obligation | Legal basis |
|---|---|---|
| before starting work | pre-employment medical, safety training, risk assessment | Articles 229, 237³, 226 Labour Code |
| before starting work | written contract or written confirmation of terms | Article 29 § 2 Labour Code |
| 7 days from starting work | information on terms of employment | Article 29 § 3 Labour Code |
| 7 days from hiring | registering the employee (ZUS ZUA) and – if needed – the payer | Articles 36(4) and 43 Social Insurance System Act |
| by the 10th of the following month | paying salary | Article 85 § 2 Labour Code |
| by the 15th/20th of the following month | ZUS contributions (company / JDG) | Article 47(1) Social Insurance System Act |
| by the 20th of the following month | tax advance on salary | Article 38(1) PIT Act |
| after 3 months of employment | PPK account contract for the employee (by the 10th of the following month) | Article 16(1) PPK Act |
Step 4: personnel files and working time records
The employer keeps and stores employee records and personnel files on paper or electronically (Article 94 point 9a of the Labour Code). Personnel files have parts A–E: from recruitment documents, through documents from the period of employment, to documents on its termination and sobriety checks. As a rule, records are kept for 10 years from the end of the year in which employment ended (Article 94 point 9b). The rules are described in the article on personnel files.
From day one you also have to keep working time records for the employee – to calculate pay and other benefits correctly (Article 149 § 1). The employee has the right to see these records.
Step 5: pay, tax and contributions every month
Salary paid once a month is paid in arrears, no later than within the first 10 days of the following month (Article 85 § 2 of the Labour Code), as a rule to the payment account indicated by the employee (Article 86 § 3). Before the first payment, collect a PIT-2 statement from the employee if they want the employer to apply the tax-reducing amount.
Every month the employer:
- prepares the payroll and deducts the tax advance and the employee's contributions,
- pays the tax by the 20th of the following month (Article 38(1) of the PIT (personal income tax) Act),
- sends the ZUS DRA return with individual reports and pays contributions – by the 15th (companies) or the 20th (JDG) of the following month (Article 47(1) of the Social Insurance System Act).
After the year ends the employer sends the PIT-4R return to the tax office (by the end of January) and the PIT-11 information to the employee and the tax office (by the end of February).
Step 6: PPK after three months of employment
The employee capital plan (PPK) also applies to small businesses. The employer concludes a PPK account contract (umowa o prowadzenie PPK) on behalf of the employee no earlier than after 14 days and no later than by the 10th of the month following the month in which 3 months of employment ended (Article 16(1) of the PPK Act, consolidated text Dz.U. 2026 item 192). Before that, at least 10 working days before this deadline, the business must sign a PPK management contract (umowa o zarządzanie PPK) with a financial institution (Article 8(1)).
A micro-entrepreneur does not apply the PPK rules if all its staff submit a declaration opting out of contributions (Article 13(1) point 1). An employee aged 55 or over joins PPK only at their own request, and people over 70 are not enrolled (Article 15).
Example: Ms Nowak hires the first employee in her JDG from 3 March 2026. Before 3 March she sends her for the medical examination, carries out the safety training and signs the contract. By 10 March she registers her with ZUS on ZUS ZUA and gives her the information on terms of employment. She pays the March salary by 10 April, pays the tax by 20 April and the contributions by 20 April (JDG). Three months of employment end on 2 June, so the PPK account contract must be concluded by 10 July, unless the employee opts out earlier.
HR and payroll at VKSIĘGOWOŚĆ
You do not have to do all this yourself. At VKSIĘGOWOŚĆ HR and payroll costs PLN 70 net per month per employee. We prepare employment contracts and employment certificates (świadectwo pracy), payroll, ZUS registrations and returns, and tax settlements on salaries, and registering the payer (ZUS ZPA) is included in the accounting fee. Representation during inspections is charged separately, from PLN 200 net per hour. We combine HR with accounting for businesses, sole proprietorships and companies, and you can order the service through the form – in the second step you enter the number of employees.
