Legal Employment of Employees in Poland — Regardless of Whether You Have a Legal Entity or Not: Employer of Record (EOR) Services for Startups

A Polish entrepreneur decided to open a coworking space for beauty professionals, providing them with workspaces and conditions to serve clients. However, the professionals often performed unique artistic work (e.g., bridal hairstyles, makeup, manicures) and had their own clients. There was also a high risk of losing clients that the coworking space itself attracted. The owner could not afford to hire all professionals under employment contracts, as it would make the business unprofitable.

The EOR company suggested registering the professionals under Umowa o dzieło for artistic work and Umowa zlecenie for recurring tasks, where each collaboration was recorded as a specific service (e.g., creating a bridal look).

• The entrepreneur reduced costs on taxes and social contributions, keeping the business profitable.
• The professionals received legal contracts while maintaining their independence.
• The business avoided long-term commitments to employees.

A small agency in Kraków organized weddings and corporate events. Each project required temporary contractors—photographers, decorators, musicians—who performed one-time tasks. The agency could not afford to hire them under employment contracts, as it would increase taxes and social contributions.

The EOR company registered contractors under Umowa zlecenie and Umowa o dzieło, where each contract was linked to a specific project and outcome.

• The agency managed costs effectively and adapted to seasonal business fluctuations.
• Contractors received transparent payment conditions, and the agency ensured legal cooperation.
• The business owner avoided risks related to contract reclassification.

A fitness studio chain in Warsaw wanted to hire trainers for group and personal training sessions. However, hiring trainers under an employment contract (Umowa o pracę) or a civil law contract (Umowa zlecenie) was too expensive. They considered using Umowa o dzieło for cost optimization but were unsure which tasks fit this contract type.

The EOR company assisted in structuring trainer contracts under Umowa o dzieło, clearly defining tasks that met contract requirements:

• Development of personalized training programs documented in written form.
• One-time workshops (e.g., stretching, strength training, or nutrition basics).
• Creation of video courses for online sessions.
• Writing articles and educational content for the studio.

• The fitness studio reduced costs on taxes and social contributions.
• Each contract was structured correctly, eliminating reclassification risks.
• Trainers enjoyed legal and flexible cooperation while maintaining independent work options.
• The studio owners maintained profitability while managing employee count and workload efficiently.

A small agency in Poznań created content and promoted local businesses. Their projects varied in scale, requiring different specialists—copywriters, designers, and social media managers. Hiring them full-time was not financially viable.

The EOR company registered specialists under Umowa o dzieło, where each contract was tied to a specific task, such as writing advertising content or designing a logo.

• The agency paid only for completed work, reducing fixed costs.
• Specialists received income without long-term obligations.
• The business owner avoided administrative complexities related to taxes and contracts.

A Polish startup launched an online coding school and needed instructors for courses. Classes were irregular, depending on enrollment, and some tasks were project-based (e.g., developing course materials). Due to high tax burdens and long-term obligations, they could not hire instructors under employment contracts (Umowa o pracę).

The EOR company proposed a flexible approach:

• Umowa zlecenie for instructors who only conducted lessons.
• Umowa o dzieło for instructors completing measurable tasks.

Tasks under Umowa o dzieło included:

• Developing course curricula.
• Creating video lessons for online use.
• Writing study guides and instructional materials.
• Designing final exams and assessments.

• The startup maintained hiring flexibility based on seasonal enrollment.
• Instructors working under Umowa o dzieło received payment per completed task while keeping their independence.
• The EOR company managed contracts legally, eliminating reclassification risks.
• The startup minimized tax costs, allocating saved funds for course promotion.

Polish student Tomasz was passionate about web development and created a platform for automating table reservations in cafes and restaurants. His idea was to provide businesses with a simple tool to manage bookings, allowing customers to select tables online and specify additional preferences (e.g., “a table by the window”).

Tomasz developed a basic prototype of the platform, but to improve the design and integrate the system with POS terminals, he needed help from his friends. One worked on front-end development, another tested the system, and a third assisted with the back-end.

As the first interested clients (cafe owners) appeared, they started requesting official invoices. Tomasz realized that:

• Registering a JDG (sole proprietorship) would require regular tax payments, ZUS contributions, and bookkeeping expenses, which he couldn’t afford.
• Handling administrative matters on his own would take time away from improving the platform.

At this stage, he turned to our EOR company.

• Tomasz continued working on his platform without being distracted by business registration and accounting.
• His team received payments through Umowa o dzieło, while Tomasz legally invoiced clients through our EOR company.
• The platform successfully attracted 15 restaurants within the first two months. Thanks to the implemented subscription model, Tomasz’s monthly revenue steadily increased.
• Within six months, Tomasz scaled the platform, gained 50 restaurant clients, and started seeking investments for international expansion.

With the help of our EOR company, Tomasz transformed his IT idea into a sustainable business, avoiding costs and complexities related to registering a JDG or a company. We not only provided legal and administrative support but also helped him develop and promote his project, leading to the success of his startup.