EOR services in Poland: work with specialists without your own company in Poland

EOR (employer of record) means that another company handles the contract with the specialist, the payments and the taxes, while the specialist carries out tasks for yours. At Łatwy Start, the specialist signs a civil-law contract with us (umowa o dzieło or umowa zlecenie), not an employment contract, so we do not become the specialist's employer.

Work with specialists in Poland without setting up your own company or accounting here.

Łatwy Start signs a contract with the specialist and with your company, issues you one invoice, pays the specialist, calculates and pays the taxes, and transfers the rights to the work results to you under the contract.

You do not need to register a company, open a bank account or keep books in Poland.

For specialists from outside the EU, we prepare the documents for a work permit, visa and residence card (karta pobytu). The decision is made by the consul or the voivode.

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What EOR is in Poland and how the Łatwy Start option differs

	EOR under an employment contract	EOR through Łatwy Start
Contract with the specialist	employment contract (umowa o pracę) with the EOR provider	civil-law contract with Łatwy Start (umowa o dzieło or umowa zlecenie)
The employer	the EOR provider, the specialist's formal employer	none: the contract is civil-law, and Łatwy Start does not become the specialist's employer
ZUS Contributions	all contributions, as for an employee	none under umowa o dzieło; mandatory under umowa zlecenie, sickness insurance optional
Paid vacation	yes, under the Kodeks pracy	none
Sick leave (L4)	paid	none under umowa o dzieło; under umowa zlecenie only with voluntary sickness insurance, benefit after 90 days of insurance
Contract with your company	contract with the EOR provider	service agreement with Łatwy Start, one invoice a month
Type of work	permanent in-house work	work with a clear result, through tasks and results rather than a schedule and subordination

Advantages of working with Łatwy Start for international companies

Fixed price. The service costs 500–600 zł per month per specialist. If you need help with legalization (a work permit), it is 600 zł, and if not, 500 zł. We calculate and pay the taxes under the contract with the specialist.

Contracts and taxes. Łatwy Start handles the contract with the specialist, calculates and pays the taxes (and ZUS social security contributions under an umowa zlecenie, a Polish contract of mandate) and files the reports.

No company in Poland. You do not need to register a company, open a Polish bank account or keep books here. In addition, if the specialist already has the right to work in Poland, we sign the contract after checking their documents.

Legalization documents. If the specialist is from outside the EU, we prepare the documents for a work permit, visa and residence card (karta pobytu), and the decisions are made by the consul or the voivode. If a work permit still has to be obtained, this takes several months.

Legal status. The specialist works under a written contract, taxes on their pay are paid, and for foreigners we prepare the documents that give them the right to work. During an inspection, the labor inspectorate looks at how the work is actually done, not at the name of the contract.

One invoice. You pay Łatwy Start one invoice a month for the services of your specialists, and we pay them, calculate the taxes and handle the reporting.

Scaling. New specialists you have agreed to work with are added to the existing contract with your company.

Rights to the results. Copyright in the results of the work of the specialist is transferred to your company under the contract with Łatwy Start.

Work with any currency and any country. We issue invoices in USD, EUR, GBP, CAD, AUD and other currencies. The company can be registered in any country (except sanctioned ones). A company from another EU country with a valid EU VAT number gets an invoice without Polish VAT, because the company itself accounts for the tax under the reverse charge mechanism. A company outside the EU is not charged Polish VAT either. A Polish company gets an invoice with 23% VAT and can deduct it.

Switching from another setup. You can move to us from another EOR company, an incubator, your own JDG (sole proprietorship) or an umowa zlecenie, and we prepare the transfer documents. If the specialist leaves an employment contract and keeps doing the same work for the same company, this is the riskiest option, because the Kodeks pracy (Polish Labor Code) prohibits replacing an employment contract with a civil-law contract under the same working conditions (art. 22 § 1²).

Who EOR from Łatwy Start is for

Companies from any country except sanctioned ones that have already agreed to work with a specialist in Poland and want to do so without their own company here. We do not find specialists, and you come to us already together with your specialist.

It works for jobs with a clear deliverable, for example development and testing, design, analytics and data science, marketing and copywriting, translation, online teaching and consulting, photo and video, music and sound.

However, not every field is a fit, and licensed professions are not something we take on. We agree on the type of work before signing the contract.

How it works. The specialist you have already agreed to work with signs a contract with Łatwy Start, either an umowa o dzieło (a contract for a specific work) or an umowa zlecenie. Your company signs a service agreement with Łatwy Start and gets one invoice from us each month. We pay the specialist, calculate and pay the taxes (and ZUS contributions under an umowa zlecenie), and prepare the legalization documents. Łatwy Start does not recruit people and does not enter into an employment relationship with the specialist. Their contract is a civil-law contract, and you work with them as a client with a contractor, through tasks and results. If in practice the work looks like a regular job, on a set schedule and under your direction, the labor inspectorate may establish that the relationship is in fact employment, and a contract through Łatwy Start will not change that.

Check if your field qualifies

How EOR through Łatwy Start differs from your own company in Poland or a contract with a JDG

Quick start

There is no need to register a company in Poland or help the specialist open a JDG. If the specialist has the right to work in Poland, once the documents are checked and the contracts are signed, their work goes through Łatwy Start.

Contract

We sign the contract with your company on our template or agree on your version. The name of a contract does not protect against reclassification (art. 22 § 1¹ Kodeksu pracy). If the work follows your schedule and is done under your direction, the labor inspectorate may establish that an employment relationship exists.

Accounting

Łatwy Start handles the bookkeeping, taxes and reporting for the contract with the specialist. You, in turn, get one invoice and record it in your books under the rules of your country.

Two types of contract

An umowa o dzieło (art. 627 Kodeksu cywilnego) fits a specific deliverable. It carries no ZUS or składka zdrowotna (health insurance) contributions, so there is no sick leave, paid vacation, pension credit or public health coverage (it is arranged privately), and the tax is about 6% for creative work with a transfer of copyright and about 9.6% in other cases. An umowa zlecenie (art. 734 § 1) fits services. ZUS contributions and the składka zdrowotna are paid on it, the period counts toward length of service, and sickness insurance is voluntary. The type of contract is chosen based on the nature of the work. The rates apply to Polish tax residents.

Scaling

New specialists you have agreed to work with are added to the existing contract, and you do not need to open a company in Poland for that.

What stays on your side

Agreeing with the specialist on tasks and results, and paying the Łatwy Start invoice. We handle the contracts, taxes, payments and legalization documents.

Specialists from outside the EU

If the specialist does not have the right to work in Poland, Łatwy Start, as a party to the contract with them, files the documents for a work permit (art. 8 ust. 1 ustawy o warunkach dopuszczalności powierzania pracy cudzoziemcom). The type of permit depends on citizenship, and if it still has to be obtained, this takes from a few weeks to a few months. With the permit, the specialist applies to the consulate for a work visa. We start work through Łatwy Start on exactly that visa, not on a tourist visa or visa-free entry. Later they can apply for a temporary residence card. The specialist signs and submits the application themselves through MOS, comes in to give fingerprints when the voivode calls them, and the voivode makes the decision. You can read more about relocation and residence cards on the pages Employee Relocation and Temporary residence card.

PIP inspections and reclassification

Since July 8, 2026, the labor inspectorate (PIP) can establish, by its own decision, that a civil-law contract is in fact an employment relationship (art. 11 ust. 1 pkt 7a ustawy o Państwowej Inspekcji Pracy). The inspector first issues an order, the decision is made only if the order is not followed, and that decision can be appealed in court (art. 477⁷ᵇ § 1 KPC). The inspectorate looks at how the work actually happens. It can follow a schedule and a place set by the company, under its direction, or it can run through tasks and results. Neither the name of the contract nor working through Łatwy Start changes this, so you work with the specialist as a client with a contractor. Read more about inspections in the articles Switching to B2B in Poland and Employment contracts in Poland.

Questions and answers

Does the company need a Polish entity?

No. We sign the service agreement with your company in the country where it is registered, except for sanctioned countries. You do not need to register a company, open an account or keep books in Poland. If you already have a Polish company that employs foreigners, read about residence cards for them on the Employee relocation page.

Who pays the taxes for the specialist?

The tax is withheld from the specialist's pay: Łatwy Start calculates and pays it, and under umowa zlecenie also the ZUS contributions and the health contribution (składka zdrowotna). Your company pays one Łatwy Start invoice a month and accounts for it under the rules of its own country. Under umowa o dzieło, the tax is about 6% with a transfer of copyright, as long as the specialist's annual income does not exceed about 240,000 zł, and about 9.6% without a transfer of rights, as long as income does not exceed about 144,000 zł; above these amounts the rate goes up. Under umowa zlecenie, the tax, ZUS contributions and składka zdrowotna together come to about 40% of what your company pays for the specialist. The rates are for Polish tax residents.

What contract does the specialist have?

The specialist signs a contract with Łatwy Start, not with your company: umowa o dzieło if the work produces a specific result, or umowa zlecenie if it is a service. We choose the type of contract based on the nature of the work and agree it before signing. With your company we sign a service agreement, on our template or on yours, once agreed.

Can a specialist move over from umowa o pracę?

Yes, but if the specialist keeps doing the same work for the same company on the same terms, this is the riskiest option. The Kodeks pracy prohibits replacing an employment contract with a civil-law contract while keeping the same working conditions, and since 8 July 2026 the labor inspectorate can decide that the relationship is employment. A move makes sense if the work itself changes: tasks and results instead of a schedule, a set place and direction from the company. We agree the type of work before the contract is signed.

When can the specialist start?

If the specialist already has the right to work in Poland, after we check their documents and the contracts are signed. If a work permit is needed, they can start only once it is issued, and if the specialist is abroad, also after getting a work visa. The time depends on citizenship and on the authorities: from a few weeks to a few months, and we cannot guarantee it.

Is copyright transferred to the company?

Yes. If the result of the work is a copyrighted work (code, design, texts and so on), the specialist transfers the rights to Łatwy Start, and we transfer them to your company under our contract with you. The fields of use are listed in the contract, and the fee for the transfer of rights is included in the contract amount.

In what currency are the invoice and the payments?

We invoice your company in the contract currency: USD, EUR, GBP, CAD, AUD and others, and a Polish company also in złoty. We pay the specialist in the currency that suits them.