18/02/2026
When hiring employees in Poland, companies must decide which legal framework will govern the cooperation.
The two most common forms are the employment contract:
✔️ (umowa o pracę)
✔️ and the civil law contract (umowa zlecenie).
While both are lawful and frequently used in business practice, they are regulated differently and create different legal and financial consequences.
An employment contract is governed by the Polish Labour Code. It provides statutory employee protection, including paid annual leave, sick leave, notice periods and a guaranteed monthly minimum wage.
A civil law contract is regulated by the Civil Code. It is based on task performance rather than working time, subject to a statutory minimum hourly rate and does not grant paid leave under labour law provisions.
From an employer’s perspective, the choice of contract impacts:
▫️total employment costs
▫️social security contributions
▫️termination procedures
▫️the level of employer liability
▫️overall compliance obligations
Selecting the appropriate structure should reflect the company’s business model, operational needs and regulatory responsibilities.
Keynes Accounting supports companies in understanding Polish labour regulations and structuring compliant employment relationships.