Hiring an employee is not just about signing a contract—it involves a range of formalities that must be completed in accordance with applicable regulations. Employers must meet requirements related to recruitment, social security registration, training, and ongoing tax obligations. If you run a business and need HR and payroll support – contact us!

Recruitment

The hiring process begins with recruitment, which is crucial to a company’s success. Finding the right employee helps build a strong team, leading to business growth. Our partner, Ntiative IT Recruitment, can assist you in the recruitment process.

Collecting candidate data 

Before signing a contract, the employer must collect the following information from the candidate: 

• full name,

• date of birth, 

• contact details, 

• education and qualifications (if required), 

• employment history (if relevant to the position).

Additionally, the candidate should provide employment certificates, diplomas, and other documents verifying their qualifications. 

After employment, further details may be required, such as the employee’s home address, PESEL number, or details of dependents (if they qualify for benefits). 

Medical examinations

Employment under a contract of employment requires a mandatory medical examination. The employer must issue a referral specifying: 

• the type of required examinations,

• the job title, 

• potential work-related hazards. 

By law, these examinations must take place during working hours and at the employer’s expense. 

Signing the employment contract

The employment contract must be in writing and include: 

• contracting parties, 

• type of employment (e.g., probationary, fixed-term, indefinite), 

• salary conditions,

• scope of duties, 

• place and hours of work, 

• employment start date. 

If the contract is not signed in writing before work begins, the employer must provide a written confirmation of employment terms no later than the first working day. 

Occupational Health and Safety (OHS) Training

Employees cannot start work without mandatory OHS training, which consists of: 

• general training – covering basic safety rules, 

• job-specific training – addressing hazards and safety measures related to the position. 

The training concludes with the signing of a training record, which is then added to the employee’s personnel file. Employers must also organize periodic OHS training sessions, with frequency depending on the job type. 

Providing employment conditions information

Within seven days of signing the contract, the employer must inform the employee about: 

• working time regulations, 

• rest periods and breaks, 

• salary payment dates,

• annual leave entitlement, 

• overtime rules,

• termination procedures,

• available training opportunities, 

• collective agreements (if applicable). 

If the company does not have internal work regulations (mandatory for businesses with 50+ employees), additional information on working hours, leave justification rules, and salary payment methods must also be provided. 

Registering the employee with social security (ZUS) and employee capital plans (PPK)

The employer must register the employee with ZUS within seven days of employment using the ZUS ZUA form (social and health insurance). 

Additionally, if the company participates in Employee Capital Plans (PPK), the employee is automatically enrolled after three months of employment unless they opt out. 

Salary payment

The employer is required to pay the employee’s salary at least once a month, no later than the 10th day of the following month. The salary cannot be lower than the minimum wage, which in 2025 is set at 4,666 PLN gross. 

Employee documentation

Every employer must maintain employee records, divided into five parts.

Tax and contribution obligations

The employer is required to: 

• pay monthly ZUS contributions and advance income tax payments (by the 20th of each month) 

• submit PIT-4R (advance tax payments) and PIT-11 (employee income report) to the tax office by January 31st 

• provide employees with their PIT-11 forms by the end of February 

For companies with Employee Capital Plans (PPK), contributions must be transferred to the financial institution by the 15th of each month. 

Ongoing employer obligations

In addition to initial requirements, the employer must regularly: 

• submit monthly reports to ZUS (ZUS DRA, RCA, RSA), 

• update employee records, 

• organize periodic OHS training, 

• stay informed on changes in labor law. 

Hiring employees involves numerous administrative and legal obligations. To avoid errors and penalties, businesses contact us for assistance professional payroll and HR services and stay up to date with labor law regulations! 

Text based on: https://poradnikprzedsiebiorcy.pl/-obowiazki-pracodawcy-przy-zatrudnianiu-pracownikow0