How can foreign companies legally hire employees in Poland without opening a branch?

Foreign companies can legally hire employees in Poland without opening a local entity by using an agreement that transfers the obligation to pay social security contributions (ZUS) to the employee, fully managed by Biuro Rachunkowe Precyzja.

Explore the advantages of the Precyzja Accounting Office (biuroprecyzja.pl) solution: „Transferring ZUS contributions to the employee,” compared to EoR platforms such as Deel, Remote, or Oyster.

In this article, you’ll learn:

• How can foreign companies legally hire remote specialists in Poland without opening a local office?
• What are ZUS and PIT in Poland, and why must you consider them when employing Polish workers?
• What does the Accounting Office Precyzja’s „Transferring ZUS contributions to the employee” service entail, and why is it more beneficial than Employer of Record (EoR) platforms such as Deel, Remote, or Oyster?
• What advantages does this solution provide for foreign companies, and what benefits does it offer Polish specialists?
• What does the implementation process look like step-by-step in practice? (An example of cooperation between AlphaDesign and a Polish graphic designer)
• Frequently asked questions about hiring remote employees in Poland without establishing a local branch.

Introduction – A foreign employer meets a Polish specialist

Imagine this situation: GlobalTech, an international technology company based in London, has found the perfect UX specialist candidate – Anna from Poland. Anna is highly qualified and resides in Poland, and GlobalTech would like to hire her remotely. However, there’s a complication: the company has no office or representative in Poland. The owner of GlobalTech has read about Poland’s complicated tax regulations, including terms like ZUS, contributions, and PIT advance payments, which sound foreign and overly complex. He is wondering how to legally employ someone in Poland without establishing a local branch or encountering unfamiliar formalities.

Anna, meanwhile, is thrilled about the offer—remote work like this is her dream job—but she also has concerns. Without a Polish employer, will she be covered by health insurance? What about her future pension and income tax? She’s heard about global Employer of Record (EoR) platforms like Deel or Remote, which hire employees on behalf of foreign companies—but is that the only solution?

Moreover, Anna prefers to be directly employed by the renowned GlobalTech company in London rather than through an intermediary in Poland. Direct employment undoubtedly looks better on her CV.

In this article, we’ll tell the story of Anna and GlobalTech and demonstrate how the Accounting Office Precyzja provides a smart alternative to EoR platforms, allowing both parties to quickly and effectively start their collaboration.

Hire employees in Poland WITHOUT opening a local branch! 🇵🇱🌍
✅ Remote work from Poland for your international company!
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✅ Save time and reduce costs by up to 75% compared to platforms like Deel or Remote! 💰⏰
✅ Comprehensive handling of ZUS and PIT entirely on our side! 📑🤝

Employment of an Employee in Poland – A Quick Overview of ZUS and PIT

Before we move on to the solution, let’s briefly explain how Poland’s system of contributions and taxes works in the context of employment.

ZUS (Zakład Ubezpieczeń Społecznych) is the institution responsible for social insurance. Every legally employed worker in Poland has contributions paid toward:

• retirement,
• disability,
• sickness insurance,
• accident insurance,
• the Labor Fund,
• health insurance.

Typically, part of these contributions is financed by the employee out of their gross salary, and part is contributed by the employer. For example, the retirement contribution (19.52% of the base) is split equally between the employee and the employer, as is the disability contribution (8%). Meanwhile, the sickness contribution (2.45%) is borne only by the employee, and accident and Labor Fund contributions are covered by the employer. There is also the health insurance contribution (9% of the gross salary, ensuring access to healthcare).

Altogether, the burden is significant—employers need to add roughly 20% on top of the gross salary for contributions, and employees receive their net pay after deducting their portion of contributions and income tax prepayment.

PIT (Personal Income Tax) is the tax on an employee’s earnings. In Poland, the employer acts as the tax remitter—calculating and paying monthly PIT advances to the tax office on behalf of the employee. The tax rates are progressive (12% up to a certain annual income threshold, then 32% above that threshold), with a tax-free allowance of PLN 30,000 per year. For a foreign employer, this can all seem complicated: various types of contributions, changing regulations, payment deadlines—it’s easy to get lost without local knowledge. And neglecting these obligations can result in penalties for arrears. It’s no wonder that GlobalTech doesn’t want to delve into Polish regulations on its own and risk making mistakes.

Under normal circumstances, a Polish company employing a worker handles all the above formalities—registering the employee with ZUS, paying the contributions in the correct proportions, and calculating and forwarding PIT advances to the tax authorities.

However, if the employer does not have a seat in Poland, the question arises: who is supposed to handle this? Is the only option to open a branch in Poland or use a costly intermediary service? There is, in fact, another solution available to both GlobalTech and Anna.

Discover Precyzja’s Solution: Transferring ZUS Obligations to the Employee

The Precyzja Accounting Office offers a unique solution: shifting the obligation to pay ZUS contributions onto the employee. What does this mean in practice?

Under EU law, if a foreign employer does not have a seat in Poland, they can conclude a contract with the employee whereby the employee assumes the employer’s obligation to pay ZUS contributions.

In other words, Anna could register herself with ZUS and pay her own contributions, even though she is formally employed by GlobalTech.

It may seem like role reversal—and that’s precisely what it is. Instead of GlobalTech acting as the employer responsible for these tasks, Anna becomes responsible for fulfilling the formal obligations in Poland. Of course, she does not do this completely alone—she signs an additional agreement with GlobalTech that regulates the transfer of responsibilities, and Precyzja steps in to assist.

As part of its service, Precyzja ensures that all formalities are completed accurately and on time, so that both the employee and the employer can rest easy. Here’s how it works step by step:

1. Preparing the Agreement – Precyzja helps prepare the contract between GlobalTech and Anna, which meets the requirements of Polish law and includes the transfer of responsibilities to the employee. This contract clearly specifies which contributions Anna is to pay, by what deadlines, and how she receives the funds for this purpose from the employer.
2. ZUS Registration and Formalities – The Precyzja Accounting Office registers Anna with ZUS as a person taking on the responsibilities of the contribution payer. Consequently, Anna is recorded in the system as the payer of her own contributions related to being employed by a foreign employer. Precyzja completes all necessary documents and forms for ZUS and the tax office.
3. Monthly Settlements – Each month, Precyzja’s team calculates the exact amount of ZUS contributions and PIT advances that Anna should pay from her salary. If the pay from GlobalTech is in a foreign currency, it is converted into Polish zlotys according to the current National Bank of Poland (NBP) exchange rate to correctly establish the contribution base. Precyzja takes all rates and thresholds into account—from retirement to the Labor Fund—ensuring nothing is overlooked.
4. Reminders and Payments – Anna receives clear information from Precyzja about how much she must transfer to ZUS (and to the tax office for PIT) and by when. The office reminds her of deadlines and ensures timely payments. This helps avoid delays and potential late-payment interest charges.
5. Ongoing Support and Oversight – Precyzja monitors regulatory changes and updates Anna on any that may affect her contribution or tax amounts. They also offer continuous support—Anna does not need to be knowledgeable about the complexities of Polish law, because she has experts for that. When it’s time for the annual PIT settlement, the Accounting Office can also help prepare it, accounting for all paid advances.

For a foreign employer such as GlobalTech, this means there is no need to set up a company or branch in Poland, nor even to register as a ZUS payer. The company pays the agreed-upon salary (ideally as a gross amount, which includes the funds to cover contributions), and the rest is handled by the employee with the help of Precyzja.

In practice, GlobalTech sees this model similarly to working with a contractor: it sets the payment amount for the work and transfers it to Anna. The difference is that Anna is not a typical B2B entity (she doesn’t run her own business), but remains a private individual employed under a contract with transferred payer obligations. She thus has the security of Polish social and health insurance, like every full-time employee, but she pays the contributions herself.

Benefits for the Foreign Employer:

• No Need to Establish a Branch in Poland – saves time and costs. There is no need to register a company or maintain local accounting to employ a single worker.
• Simple Administration – all local obligations (ZUS, tax, documents) are handled by Precyzja. The employer avoids delving into foreign regulations and minimizes the risk of errors.
• Lower Costs than EoR – compared to global Employer of Record platforms, Precyzja’s fee is significantly lower. (For instance, Precyzja offers complete service from PLN 600 per month, whereas a typical EoR like Deel costs around $599 per month per employee—four times more.)
• Direct Relationship with the Employee – the company continues to employ Anna without an intermediary as the formal employer. GlobalTech and Anna sign a contract without a “third party” employer, which strengthens their relationship and offers flexibility in collaboration.
• Rapid Start to Cooperation – the entire process can be carried out quickly because it is based on a civil contract between the company and the employee. There is no waiting for weeks to set up an entity or obtain approvals in international HR structures.

Benefits for the Polish Specialist:

• Legal Employment and Full Insurance – Anna gains assurance that, by working for a foreign company, her retirement and health insurance contributions are paid in Poland. This counts toward her years of work for retirement and grants her access to healthcare (NFZ) like a standard employee.
• Greater Control and Transparency – Anna sees exactly how much each contribution and tax amounts to, because she pays them herself (with funds provided by the employer). She has full control over her own settlements—nothing happens “behind the scenes” without her knowledge.
• No Need to Start a Business (Sole Proprietorship) – this is a huge plus for a specialist who does not want to become an entrepreneur. Anna does not have to register a sole proprietorship and deal with linear tax or VAT. She collaborates as a private individual, thus avoiding additional formalities associated with running a business.
• Accounting and Specialist Support – by using Biuro Precyzja’s services, Anna is not left to her own devices. She has access to accountants who explain details and ensure deadlines are met. She does not need to keep up with regulatory changes—the experts do that for her. Thus, she can focus on her work for GlobalTech instead of dealing with official matters.
• Faster Start to Cooperation – Anna can begin work essentially as soon as the agreement is signed. There is no waiting for a European Tax Identification Number (NIP EU), approvals in ZUS for a foreign entity, or registration of a new business. She only needs to handle the paperwork related to the transfer of responsibilities with Precyzja’s help, which takes far less time than other options.

Precyzja vs. Employer of Record Platforms (Deel, Remote, Oyster)

An Employer of Record (EoR) is a popular solution for companies wanting to hire workers abroad. It involves a third-party company (the EoR) formally employing the worker in a given country on behalf of the client. Instead of GlobalTech hiring Anna directly, the EoR platform (e.g., Deel, Remote, Oyster) becomes her formal employer in Poland, while GlobalTech only manages her daily work and covers all associated costs. The EoR is responsible for paying contributions, taxes, and complying with local labor laws, in return for a fee.

How does EoR compare with Precyzja’s solution? Below is a comparison:

Aspect	Precyzja Accounting Office – Transferring ZUS to the Employee	EoR Platform (e.g., Deel/Remote/Oyster)

Formal Employer

Foreign company (e.g., GlobalTech) – direct contract with the employee. The employee takes on the obligation to pay contributions.

The EoR company acts as the formal employer in Poland. The employee is officially employed by the EoR and seconded to the foreign firm.

ZUS and PIT Obligations

Borne by the employee (with support from Precyzja). The employee registers and pays contributions and taxes, according to calculations by the accounting office.

Borne by the EoR. The platform calculates and pays the local contributions and taxes, as it is the formal employer.

Cost of Services / Additional Fees

Fixed fee from PLN 600 per month (+VAT) for comprehensive service (lower cost). No extra commissions on salary.

High monthly fee per employee (e.g., Deel ~$599, Remote ~$699). Often additional setup costs and a percentage fee on each payout.

Cost of Employing the Worker

The employer funds the gross salary (including contributions that the employee pays). No employer contributions are due, saving about 20% compared to a standard Polish employment contract.

The employer covers the gross salary + all employer contributions under Polish law (since the EoR must pay them), plus the EoR service fee. The overall cost may be higher than with Precyzja’s model.

Relationship with the Employee

Direct – the company and the employee are the contracting parties. This fosters trust and allows for individual arrangements (e.g., payment currency, benefits) without an intermediary.

Indirect – the EoR is the formal employer, which can introduce additional procedures (e.g., reporting leave through the platform). Some matters require contact with the EoR as an intermediary.

Scope of Additional Services

Full accounting and legal support regarding ZUS/PIT. No direct impact on HR matters (leave, work regulations—these are handled by the firm and the employee based on their agreement).

The EoR also handles HR administration according to the Labor Code (leave, sick pay, etc.), providing statutory employee benefits. There is less flexibility for non-standard arrangements, as EoRs typically follow standard procedures.

Flexibility and Implementation Time

Highly flexible—an agreement can be signed quickly, and work can start in just a few days. Ideal for single employees or small teams when speed is paramount.

Implementation is usually quick (platforms have ready-made structures), though it requires following EoR procedures. For one or two employees, it is relatively expensive and can be “overkill”—EoRs are often better suited for larger-scale hiring.

Service Comparison

As shown, Precyzja’s solution is faster, simpler, and cheaper—especially for hiring a single specialist or a small team in Poland. EoR platforms can be invaluable for larger operations requiring full-scale HR services in a given country, but they come at a cost.

In the case of GlobalTech hiring Anna—just one person—using an EoR would cost the company several thousand zlotys per year in fees for the intermediary. Meanwhile, Precyzja would cost a fraction of that, and the firm would retain a direct relationship with the collaborator.

Importantly, the model of transferring the contribution payer obligation to the employee is entirely legal and compliant with regulations. It is governed, among other things, by EU Regulation No. 987/2009, which allows for such arrangements when the employer has no seat in the employee’s country. In other words, the law provides for this possibility—it just needs to be implemented correctly.

This is where the specialized expertise of the Precyzja Accounting Office becomes useful, guiding both the employer and the employee through the entire process.

Example of Cooperation – A Foreign Company Hiring a Polish Graphic Designer for Remote Work

To illustrate how such cooperation looks in practice, let’s examine an example. Suppose AlphaDesign from the USA wants to hire Jan, a talented graphic designer living in Poland. AlphaDesign does not operate in Poland but wants to hire Jan as soon as possible to work on a project for an important client. What do AlphaDesign and Jan do?

1. Reaching Out to Precyzja: AlphaDesign and Jan contact the Precyzja Accounting Office, explaining that they want to collaborate—Jan will work from Poland for AlphaDesign, and the company wants to avoid setting up a branch. Precyzja confirms that the solution is a contract transferring employer obligations (ZUS/pensions and taxes) to Jan and outlines how it works.
2. Preparing the Contract: Precyzja gathers the necessary data (AlphaDesign’s and Jan’s details, agreed compensation, expected project duration, etc.) and then drafts a cooperation agreement between AlphaDesign and Jan, including a clause that Jan will assume the employer’s obligations concerning ZUS and taxes. The agreement specifies, among other things, the gross salary amount in dollars or zlotys, payment deadlines, Jan’s obligations (remitting contributions and taxes), and AlphaDesign’s obligations (paying a salary that includes those contributions). Jan and AlphaDesign review the terms (with Precyzja explaining any doubts) and sign the contract.
3. Registration with ZUS: Immediately after signing, Precyzja helps Jan complete the necessary paperwork for ZUS. Jan submits forms (prepared by Precyzja) to register himself as the payer of contributions for his employment by a foreign employer. He receives a contribution payer number, and from that point on, he is formally responsible for paying his own contributions.
4. First Payment and Settlement: AlphaDesign pays Jan the agreed amount (e.g., USD 5,000 per month) to his account. Precyzja converts it into PLN based on the NBP exchange rate on the day the payment is received—let’s say it comes out to PLN 20,000. From that base, Precyzja calculates how much is due for ZUS contributions and PIT for that month. They inform Jan, for instance: “From PLN 20,000, ZUS contributions total PLN 6,800, and the PIT advance is PLN 1,500. The contribution payment deadline is the 15th of the following month, while the tax is due by the 20th.” Jan then makes two transfers—one to ZUS and one to the tax office. The remainder of the PLN 20,000 constitutes his net salary.
5. Ongoing Collaboration: Jan works for AlphaDesign just like any other remote employee. Each month, when AlphaDesign pays his salary, Jan contacts Precyzja (or receives an automatic breakdown) to find out exactly how much he owes ZUS and the tax office. AlphaDesign does nothing further—Jan is responsible for settling the contributions and tax. Precyzja ensures everything is calculated in compliance with current regulations and that Jan does not miss any deadlines. If the exchange rate changes, ZUS rates are adjusted accordingly, or new regulations come into force, Precyzja takes that into account.
6. Annual Settlements and Documentation: At year-end, Jan files his PIT in Poland, declaring the income from working for a foreign entity and the advances paid. Precyzja can prepare his annual tax return or provide any necessary summaries. AlphaDesign is not required to submit any tax declarations or reports in Poland—Jan is his own payer in the eyes of the Polish system. However, the company may request a cost report from Precyzja if it is useful for internal accounting (e.g., how much of Jan’s payment went toward taxes, which can matter for international contract accounting).
7. Ending the Collaboration: When the project finishes, AlphaDesign and Jan can terminate the agreement. Precyzja helps Jan deregister from ZUS as a payer (so he does not have to file zero returns). The entire process goes smoothly, with no long-term obligations. If AlphaDesign is pleased and wants to hire more people in Poland, they already know it’s simple with Precyzja.

This example shows that the model of a foreign company employing a Polish worker by transferring the obligation to pay ZUS onto the employee works in practice. Both Jan and AlphaDesign achieved their goals: Jan has a good job and legal social protection, while AlphaDesign gained a valuable employee without bureaucratic barriers. Everything was done lawfully and without unnecessary intermediary fees.

Frequently Asked Questions (FAQ)

Finally, here are a few common questions from foreign employers and Polish specialists considering such a solution:

Question: Is transferring the obligation to pay contributions to the employee legal? Answer: Yes, it is legal under certain conditions. EU and Polish regulations allow for this arrangement when the employer does not have a seat or branch in Poland. An agreement can then be signed whereby the employee assumes the payer responsibilities. The key is proper documentation of this fact and registering the employee with ZUS—this is where the Precyzja Accounting Office provides assistance.

Question: Do I have to set up a business (company) to cooperate with a foreign firm? Answer: No. Under the model of transferring contributions to the employee, there is no such requirement. Cooperation is based on a civil-law contract between you and the foreign employer, so you are not registering as an entrepreneur. You therefore avoid additional formalities related to running a business (e.g., VAT, ZUS contributions for entrepreneurs, business accounting). You are treated like an employee (insured under ZUS), only you settle the public dues yourself.

Question: As a foreign employer—do I incur any taxes or contributions in Poland? Answer: No. If you opt for the transfer-of-obligations solution, your company does not have to pay any Polish taxes or contributions on its own behalf. The entire tax and contribution burden related to the employee’s salary rests with the employee (who receives funds from you). You account for the employment costs in your own company as you would for any service/contract (in accordance with the laws of your country). Importantly, your company does not acquire a permanent establishment in Poland—hiring one employee under this model does not require you to pay Polish corporate tax or register a branch.

Question: What about the Polish Labor Code and employee rights? Does the employee have any legal protection? Answer: The contract between the foreign employer and the Polish employee in this model is not a standard employment contract under the Polish Labor Code, because formally the employer is not registered in Poland. Most commonly, a service contract (similar to a contract of mandate) or an employment contract under the law of the employer’s country is used. However, by paying into ZUS, the employee still obtains nearly the same social security coverage as under a standard employment contract (healthcare, pension, etc.). Working conditions (leave, working hours) are agreed upon contractually. For mutual protection, the contract can include terms similar to those in the Labor Code (e.g., break times, vacation, notice provisions). Precyzja can advise on how best to structure the agreement so that both sides feel secure.

Question: Can an employee who pays contributions personally qualify for any discounts or preferential rates (e.g., reduced ZUS)? Answer: When the employee assumes payer responsibilities, contributions are calculated as they would be for normal employment—based on actual income. There is no eligibility for preferential ZUS rates for new businesses or “start” relief (since the employee is not starting a company). Nevertheless, the same thresholds and exemptions apply as in a typical employment situation. For instance, if the employee’s pay is low (below the national minimum), they are exempt from the Labor Fund. Also, the health insurance contribution, which entitles them to benefits, no longer reduces the PIT advance (as of 2022), which must be factored into calculations. Precyzja, of course, takes all these nuances into account when preparing the figures.

Question: What about the payment currency and currency conversion? Answer: Various scenarios are possible. The foreign employer can pay in a foreign currency (e.g., USD, EUR) or in Polish zlotys—this is determined by the contract. If the salary is paid in a foreign currency, the employee converts it into PLN for the purpose of calculating contributions and tax (using the average NBP rate from the day the payment is received). ZUS and the tax office accept amounts in PLN. In practice, Precyzja provides the employee with information on the PLN amount to declare and pay. Currency fluctuations each month may slightly change the contribution amounts, which is why having accounting support helps. The actual payment from the company can be made by an international bank transfer to the employee’s account in Poland (many banks offer foreign currency accounts, making transfers simpler). Precyzja can advise on the technicalities of payments so that both parties keep currency conversion and transfer costs as low as possible.

Question: What if the employee makes a mistake in the settlements or is late paying the contributions? Answer: That’s precisely why it’s worth using Precyzja’s services. We focus on preventing errors—we provide employees with precise calculations and clear instructions. If, however, a mistake or delay occurs (e.g., the employee forgets to pay a contribution), the consequences formally fall on the employee (they might face late-payment interest or have to correct documents). Precyzja strives to prevent this by sending reminders and providing support at every step. In case something does happen, we help fix the situation quickly—correcting declarations and clarifying matters with ZUS/the tax office. The foreign employer is not involved, unless the problem stems from not paying the salary on time. Thus, it is crucial for both parties to meet deadlines—and our organizational support helps make that happen.

Question: How does this compare to using a platform like Deel or Remote? Answer: The biggest differences are cost and direct relationship. EoR platforms handle everything themselves, but they are expensive (a few hundred dollars per month in fees plus a mark-up on labor costs). Also, in the EoR model, the platform is the official employer, so the company loses the direct legal relationship with the employee—the arrangement becomes somewhat tri-party. With Precyzja’s model, the company and employee have a direct employment contract and collaborate as if the firm itself were employing the worker. Only the paperwork is shifted to the employee with our support. Costs are lower, and flexibility is greater—particularly beneficial for small businesses and individual specialists. Of course, if someone prefers to entrust everything to a platform and pay a higher fee, an EoR will also do the job—though in many cases, it may be more than necessary.

Question: How do we start using this solution? Answer: Get in touch with the Precyzja Accounting Office. During a discussion or via email, we’ll determine whether your situation qualifies for transferring obligations (e.g., there is no company seat in Poland—that’s essential) and discuss collaboration terms. We will then guide you step by step through the process of contract preparation, registration, and ongoing support. Our role is to ensure that both foreign entrepreneurs and Polish professionals can focus on their partnership rather than wrestling with Polish bureaucracy.

Summary – A Simple and Cost-Effective Solution for Both Sides

Hiring a Polish employee by a foreign company does not have to mean opening a branch or paying a fortune to intermediaries. The stories of Anna and Jan show that, with the help of the Precyzja Accounting Office, you can use a legal, proven procedure that simplifies international cooperation. A foreign employer gains quick access to the Polish labor market with minimal formalities, while a Polish specialist can work for a global company while retaining social insurance and healthcare rights.

Precyzja’s solution merges the best of both worlds: security and legal compliance (like standard employment or EoR) combined with flexibility and low costs (like a B2B arrangement, though without starting a business). As a result, both parties can concentrate on what really matters—collaborating and succeeding—rather than dealing with the complexities of the Polish tax system. Life is too short to battle paperwork—it’s better to entrust it to specialists and reap the benefits of cross-border collaboration.

If you are a foreign entrepreneur or a Polish professional facing a similar challenge, contact the Precyzja Accounting Office. We will help you legally, quickly, and profitably finalize employment plans so that remote work from Poland is a pleasure, free from unpleasant legal surprises.