Hiring Your First Employee — Complete 2026 Checklist

Decisions Before Hiring

1. Choose the contract type — employment contract (umowa o pracę), civil-law mandate contract (umowa zlecenie), or contract for specific work (umowa o dzieło). Each carries different tax and ZUS consequences
2. Salary — minimum (PLN 4,666 gross in 2026) or higher
3. Working hours — full-time, ½, ¼, or a mandate contract with a specified number of hours
4. Position and duties — clearly described in the contract and, optionally, a separate job description

Step-by-Step Procedure

1. The employee submits documents: ID / PESEL (national identification number), NIP (tax identification number), employment certificate from the previous employer, school diplomas (if required)
2. Medical examination — the employer refers the employee for a pre-employment medical check (~PLN 80–150)
3. Initial occupational health and safety (BHP) training — 8 hours (~PLN 200–400 with an external provider)
4. Signing the contract — no later than the day work begins
5. Registration with ZUS — form ZUS ZUA submitted via Płatnik software or PUE ZUS (ZUS Electronic Services Platform), within 7 days of the start date
6. Setting up personnel files — a binder with 4 sections (A, B, C, D) in accordance with the relevant regulation
7. Setting up a payroll record — tracking working hours, leave, and remuneration
8. First payroll run — calculating salary, ZUS contributions, PIT (income tax) advance, and issuing the employee's RMUA (monthly ZUS contribution statement)

Employer Costs in 2026

Based on the minimum gross salary of PLN 4,666:

• Gross salary: PLN 4,666
• Employer's ZUS contributions (16.73% of salary): ≈ PLN 780
• Labour Fund / FGŚP contribution (~2.55%): ≈ PLN 120
• Total employer cost: ≈ PLN 5,566

The employee's net (take-home) pay is approximately PLN 3,511 (after 12% PIT and 13.71% employee-side ZUS contributions).

For reference: total employer cost = 119% of gross salary; employee net pay = 75% of gross.

Monthly Obligations After Hiring

• Payroll — calculate remuneration each month
• RMUA for the employee — provided together with payment
• DRA + JPK_KR (tax audit files) to ZUS — by the 15th or 20th of the following month
• PIT advance payment to the tax office — by the 20th of the following month (PIT-4)
• Working time records — maintained daily, filed in the personnel records
• Leave, sick leave, bonuses — recorded in the payroll register

Annual Obligations

• PIT-11 for the employee — by the end of February of the following year
• PIT-4R to the tax office — a summary of PIT advance payments for the year
• PIT-8AR — if any mandate or specific-work contracts were used
• Annual RMUA — the employee receives a yearly summary of ZUS contributions
• Personnel file updates — periodic BHP training every 5 years (for administrative positions)

Frequently Asked Questions