When Non-Residential Employer is the right choice
You already know who to hire
You have candidates in Poland and want them on a Polish employment contract with your company named as the employer.
You want direct employment
Your clients, investors or group policy require employees to be on your own payroll — not employed by a third party.
You are testing the Polish market
You want a small team in Poland before deciding whether to open a subsidiary, without the cost of setting one up.
How it works
- 1
Registration
We register your company with ZUS as a contribution payer and obtain a Polish tax ID (NIP) from the tax office.
- 2
Employment contracts
We prepare Polish employment contracts in your company’s name, in English and Polish.
- 3
Monthly payroll
We calculate salaries, ZUS contributions and income tax advances. You pay them from your EU bank account.
- 4
Ongoing compliance
We file monthly and annual declarations and keep your setup in line with changes in Polish law.
What's included
Everything a foreign employer needs to stay compliant in Poland, handled by one English-speaking team.
- ZUS employer registration
- Tax office registration (NIP)
- Employment contracts under Polish law
- Monthly payroll and payslips
- ZUS declarations and contributions
- Income tax advances and annual PIT forms
- Onboarding and offboarding documents
- English-speaking payroll contact
Non-Residential Employer vs Employer of Record
| Non-Residential Employer | Employer of Record | |
|---|---|---|
| Legal employer | Your company | Bizky |
| Liability towards employees | Your company | Bizky |
| Deposit | None | Required |
| Registration in Poland | Your company, done by Bizky | Not needed |
| Available to | Companies based in the EU/EEA | Companies from any country |
| Best for | Direct employment at lower cost | Fastest start with zero admin |
Not an EU company, or want Bizky to carry the liability? See Employer of Record in Poland →
Non-Residential Employer — FAQ
Can a foreign company employ people in Poland without a branch?
Yes. A company based in another EU/EEA country can register with ZUS as a contribution payer and employ people in Poland directly, without opening a branch or subsidiary. Bizky handles the registration and the monthly payroll.
Who is the legal employer?
Your company. Employees sign a Polish employment contract with your company, and your company is responsible towards them and the authorities. Bizky acts as your payroll and compliance partner.
How is this different from Employer of Record?
With Employer of Record, Bizky is the legal employer and carries the liability, which is why a deposit is required. With Non-Residential Employer your company is the employer, so there is no deposit and the monthly fee is lower.
Do we need a Polish bank account?
Contributions and taxes can be paid to Polish authorities from an EU bank account. We tell you exactly what to pay and when.
How long does the registration take?
Registration with ZUS and the tax office usually takes [X] weeks. We start payroll in the first full month after registration.