HR & payroll
Articles on HR & payroll from the Profais knowledge base.
Length of service under the new rules: counting mandate contracts and B2B (from May 2026)
From 1 May 2026 the period of employment includes, among other things, running your own business with contributions paid and contracts of mandate under which the person was covered by insurance. These are confirmed by a ZUS certificate; current employees have 24 months to document them.
PPK in a small company: do I have to, what does it cost, how to choose an institution
Employee Capital Plans (PPK) cover employers who employ people within the meaning of the PPK Act (including mandate-contract workers who pay pension and disability insurance); there are exclusions. We explain the employer's obligations, the monthly cost and the criteria for choosing a financial institution.
Pay transparency in recruitment (from 24 December 2025) – what the Labour Code changes
From 24 December 2025 a job candidate must receive information on the starting salary or its range – in the job advertisement, or before the job interview, or before the employment relationship is established. Advertisements must be gender-neutral, and asking about previous earnings is prohibited.
What an employee really costs in 2026 – gross, net and the employer's cost
The difference between gross pay and the employer's cost in Poland is about 20 per cent. We show the full calculation for three pay levels and explain where the contributions, taxes and charges beyond the salary come from.
Employment contract, mandate contract, B2B: which one and when in 2026
The choice of form of employment determines the company's costs, the employee's protection and the flexibility of cooperation. We compare the three main scenarios with specific contribution amounts and the situations in which each makes sense.
Your first employee: a checklist for moving from sole trader to employer
A complete list of tasks before hiring your first person: notifications to ZUS and the tax office, health and safety, PPK, regulations, working time records. What to do a week before, on the day of hiring and a month later.