Payroll & HR Administration

Payroll Services in Poland for Foreign Companies and Subsidiaries

Payroll calculations, ZUS and PIT compliance, and HR administration for foreign-owned companies operating in Poland. Payroll can be provided as a standalone service or combined with accounting and tax compliance, with coordinated access to legal support where required.

Secure data handling

Restricted access to payroll and employee data within the assigned client team.

English-language reporting

Payslips, payroll summaries and management reports available in English, alongside Polish statutory payroll documentation.

Tax and legal coordination

Coordinated access to tax and legal support when a payroll or employment case requires specialist advice.

Payroll is only half of employer compliance in Poland

Foreign companies often equate payroll with a monthly salary calculation. In Poland, running payroll correctly also means keeping up with ZUS social security contributions, PIT advance payments, PPK contributions where applicable, sick leave and absence records, and the personnel documentation that Polish labour law requires for every employee. Missing any of these creates compliance risk that a payslip alone will not reveal.

  • Monthly ZUS contributions and declarations for each employee
  • PIT advance payments withheld and remitted on the statutory schedule
  • PPK administration, calculations and contributions, where applicable
  • Sick leave, absence and holiday records maintained correctly
  • Employee personnel files and HR documentation kept up to date

Two ways to work with us: payroll only, or HR administration and payroll

Depending on what your company already handles internally, we support clients in one of two ways. Both are built around the same payroll process; the difference is how much of the surrounding HR documentation we take on.

Scope Payroll calculation & compliance HR administration + payroll
Salary calculations Gross to net payroll for employment contracts and Polish civil-law contracts, including mandate contracts Included
ZUS & PIT Contributions, declarations and PIT advance payments Included
PPK, sick leave, payslips PPK administration where applicable, absence handling, English and Polish payslips Included
Personnel files & HR documentation Not included; client maintains this internally Employee personnel files, onboarding and offboarding documents, absence and leave records
Best fit Companies with an existing HR function that only need payroll processed correctly Subsidiaries and branches without a local HR team, or companies entering Poland for the first time
Note: the format and scope of personnel records are agreed during onboarding, subject to Polish statutory requirements and the client's operating model.

Payroll and accounting in one place

For most of our clients, payroll works best when it sits next to accounting rather than with a separate provider. The same team that closes your monthly accounts also processes payroll, which means fewer reconciliation gaps between payroll costs and the general ledger, and one point of contact instead of two. Where a case needs tax interpretation or legal input, for example on cross-border employment or contractor classification, we bring in tax and legal support. Legal services are provided separately by our affiliated law firm, Gostyński i Wspólnicy.

We can provide payroll reports and payment data in formats agreed with your headquarters or accounting team.

Who we support

Polish subsidiaries

Sp. z o.o. companies with a foreign parent, needing payroll aligned with group reporting.

Branches

Branches of foreign companies employing staff in Poland under branch-level compliance.

IT and services companies

Fast-growing teams that need reliable monthly payroll without building an internal HR department.

Foreign employers without a Polish entity

Following a separate tax and social security assessment, a foreign employer can be registered as a contribution payer in Poland. See our dedicated guide.

Your payroll and HR contacts

Szymon Smoleń, HR and Payroll Specialist at Sarego Finance

Szymon Smoleń

HR and Payroll Specialist

Main contact for payroll and HR. Processes monthly payroll, maintains employee documentation and coordinates day-to-day HR administration for client companies. View profile

Sylwia Buczyńska, Accounting Team Manager at Sarego Finance

Sylwia Buczyńska

Accounting Team Manager

Coordinates accounting workflows and ensures payroll data reconciles cleanly with monthly accounts and financial reporting. View profile

Jerzy Gaweł, Tax Advisor at Sarego Finance

Jerzy Gaweł

Tax Advisor

Provides tax oversight for the scope of payroll services and for payroll-related questions, including PIT, ZUS and cross-border employment cases. View profile

Sylwia Myśliwska, Business Attorney specialising in labour law

Sylwia Myśliwska

Legal support when required

Business attorney specialising in labour law. Advises on employment contracts and cross-border employment questions through our affiliated law firm, Gostyński i Wspólnicy. View profile

Frequently asked questions

What does the employer's ZUS obligation actually cover?

ZUS contributions cover social security and health insurance for each employee, split between employer and employee shares. The employer calculates, withholds and remits these contributions monthly, alongside separate declarations to the Polish social security authority.

What are the payment deadlines for ZUS and PIT?

For Polish limited liability companies, ZUS contributions are generally due by the 15th day of the following month, and PIT advance payments withheld by the employer are generally due by the 20th day. Other categories of contribution payers may have a different ZUS deadline. We track the applicable dates as part of standard payroll processing.

Can a foreign company hire employees in Poland without setting up a local company?

It is possible in some cases. Following a separate assessment of tax registration, social security obligations and permanent establishment risk, a foreign employer can be registered as a contribution payer in Poland. See our dedicated guide on hiring in Poland without a company for the details.

What is the difference between payroll only and HR administration plus payroll?

Payroll only covers salary calculations, ZUS, PIT and payslips. HR administration plus payroll adds personnel files, onboarding and offboarding documentation, and absence records, for companies that do not have their own HR function in Poland.

Is payroll outsourcing the same as an Employer of Record service?

No. Sarego Finance does not become the legal employer of your staff. We process payroll and HR administration for your own Polish entity or branch, or for a foreign employer registered as a contribution payer in Poland. An Employer of Record service formally employs staff on a client's behalf, which is a different legal arrangement.

Request a payroll quote

Tell us the number of employees, contract types and whether you need payroll only or full HR administration. Most of our clients combine payroll with accounting; ask for a combined proposal if that fits your company. Wiktoria Buczek is your first point of contact and will direct your enquiry to the right specialist.