How to register a company in Poland: A guide for employers

Expand into Poland: Ride the growth wave of Europe’s largest emerging market.

Poland—the sixth-largest economy in the European Union (EU)—is experiencing steady growth, with a GDP increase of 3.1% in 2024 and an estimated 3.5% for 2025. Home to the EU’s fifth-largest consumer market with 38 million residents, it offers businesses access to a vast talent pool of 15 million working-age individuals and a low unemployment rate of 5.1% in 2024.

Poland’s strategic Central European location and well-developed infrastructure—including extensive motorways, 14 civil airports, and the EU’s third-largest rail network—make it an ideal hub for expansion. Your company can establish a presence here by registering a company here or using an Employer of Record (EOR) as a low-risk alternative to setting up a legal entity.

Why Poland is the ideal destination for your business expansion

Poland stands out as a resilient and dynamic economy—it is the only country in the EU to have avoided recession in 2009 and demonstrated a swift recovery from the COVID-19 downturn. Its economic stability and pro-business environment make it a prime choice for companies looking to expand.

Here are some key reasons businesses want to grow their presence here:

• Central EU location and developed infrastructure: Poland’s central European location provides easy access to both Western and Eastern European markets. 
• Favorable tax regimes: 
  • A low corporate income tax (CIT) rate of 9% for revenue up to €2 million and 0% tax on profits that you reinvest.
  • A 5% tax rate on income from intellectual property (IP) under the Innovation Box scheme.
  • Research and development (R&D) tax relief, allowing for greater deductions on eligible costs.
  • Investment opportunities in special economic zones (SEZ) offer exemptions from corporate income tax and property tax.
• Business-friendly regulations: Poland has streamlined its business registration process, make starting and operating a business easier.
• Skilled labor availability: A well-educated workforce, particularly in IT and engineering, supports various industries.
• Trade agreements: Poland benefits from EU trade agreements which facilitate international trade. In 2023, the country was the 19th largest exporter of goods and services.

All these advantages make Poland an excellent business destination. But how can you expand operations here? You have two options: standard company registration or using an Employer of Record (EOR).

What is the difference between standard company registration and expanding through an EOR?

When expanding into Poland, businesses can establish a legal entity through traditional company registration or streamline operations by partnering with an Employer of Record (EOR).

Here’s a breakdown of the key differences between these approaches:

Aspect	Standard company registration	EOR
Purpose	Establish a legal entity in Poland	Quickly employ staff in Poland
Control	Full control over operations	Limited control, EOR manages employment
Cost	Higher initial setup costs	Lower upfront costs
Compliance	Must meet all local Polish labor laws and tax regulations	EOR handles compliance and legalities
Setup time	Weeks to months	Quick setup, often within days
Scalability	Limited by local regulations	Easily scalable, can hire quickly

How EOR simplifies company registration in Poland

Utilizing an EOR doesn’t only accelerate market entry, it also simplifies operations. The EOR manages hiring, compliance, and administrative tasks, so your businesses needn’t spend time and effort on establishing or running a local entity.

Key benefits of using an EOR in Poland include:

• Streamlined setup: You can rapidly onboard employees in Poland without registering your company or setting up a local entity here.
• Payroll and tax management: EORs handle payroll processing and ensure compliance with Polish laws and taxation.
• Cost savings: You don’t need utilize extensive legal and administrative resources.
• Scalability: You can quickly scale your workforce up or downsize based on business needs.
• Risk mitigation: EORs assume legal responsibilities, reducing risks associated with non-compliance.

However, if you must register your company in Poland for other reasons, the next section offers a detailed view of the process.

A step-by-step guide to registering a company in Poland

Registering a company in Poland is a straightforward process. Here’s a step-by-step guide to help you navigate it:

Step 1: Choose your business structure

When starting a company in Poland, the first thing you need to do is choose the right legal structure. According to legal experts, around 94% of foreign investments in Poland are set up as LLCs.

However, certain aspects of your project, like regulatory requirements, might influence what works for you. Here is an overview of the many company structures you can choose from:

• Limited liability company (or Sp. z o.o.)
  • A Sp. z o.o. requires at least one shareholder. 
  • Minimum share capital required is 5,000 PLN.
    This must be covered before registration (in regular mode registration) or within seven days from registration in the National Court Register (in case of online incorporation). 
  • There are no restrictions on foreign shareholders.
  • The time it takes to set up a limited liability company in Poland depends on how you choose to incorporate it. According to some sources, the online route, typically takes between one and five working days. For notarial incorporation, the process can take anywhere from one to two months.
• Joint-stock company (Spółka Akcyjna or S.A.)
  • In an S.A. there must be a minimum of one shareholder. 
  • Minimum share capital is 100,000 PLN.
  • A single-member limited liability company (LLC) or Sp. z o.o. cannot establish a joint-stock company on its own.
  • Here shareholders hold no liability for joint-stock company debts.
  • A Polish joint-stock company is represented by the members of the Management Board, which must have at least one person.
• Simple joint-stock company (Prosta Spółka Akcyjna or P.S.A)
  • The simple joint-stock company (P.S.A) in Poland is a new type of business structure.
  • Initially delayed due to the COVID-19 pandemic, the regulations have been in effect since July, 2021.
  • The P.S.A was designed to make it easier for startups to do business.
  • Minimum share capital is 1 PLN.
• Sole proprietorship (Jednoosobowa działalność gospodarcza or JDG)
  • A JDG is available only for natural persons (individual people rather than corporations, partnerships, or other entities)
  • There are no minimum share capital requirements. 
  • No official governing body is needed.
  • To incorporate a JDG, you must submit your application to the Central Register and Information on Economic Activity (CEIDG). You can complete the process in person at an office, by mail, or online.
• Civil law partnership (Spółka cywilna or s.c)
  • In a s.c, every partner can represent the partnership, whether they are an individual or a company. You must outline the details of this representation in the partnership agreement.
  • In the early 1990s, this was one of the most common ways to do business in Poland. However, after the introduction of the Polish Company Code (Commercial Companies Code of 2000) and the rise of the more competitive Registered Partnership, its popularity declined.
  • Today, it is mostly used for small businesses or short-term ventures.
• General partnership (Spółka jawna or Sp.j)
  • In Poland, a Sp.j is a business structure similar to a civil law partnership where all partners have the right to represent the business, regardless of whether they are individuals or legal entities.
  • You specify any special rules for representation within the partnership agreement.
• Limited partnership (Spółka komandytowa or Sp.k.) 
  • You need at least two partners to establish a Sp.k.
  • This partnership doesn’t have formal governing bodies. Instead, it has two types of partners with different roles and levels of responsibility: general partners and limited partners. 
  • There is no minimum share capital required.
• Professional partnership (Spółka partnerska or Sp.p.)
  • In this business structure, by default, all partners can represent the business.
  • However, you can introduce different rules in the partnership agreement, such as requiring a partner to act together with another partner or a commercial attorney.
  • In this partnership you can also set up a management board, which can include partners or other individuals, to handle representation and business operations.
• Limited joint-stock partnership (Spółka komandytowo-akcyjna or S.K.A.)
  • Like a limited partnership, in an S.K.A., only general partners have the right to represent the business independently.
  • Shareholders can only act on behalf of the company if they are appointed as an attorney-in-fact.
  • Minimum share capital is PLN 50,000.

Once you decided your business structure, you can register your company online of offline. However, depending on the business structure you choose you many need to deposit the share capital and appoint your management board first.

Step 2: Gather documents and deposit share capital 

Once you are clear about your business structure, gather the necessary documents.

These include:

• Articles of Association. All shareholders must sign the Articles of Association, either in person (at a notary’s office) or digitally (using an e-signature) through the designated online registration portal. If needed, they can have a proxy or attorney sign on their behalf.
• Proof of identity for shareholders and directors
• Business address in Poland

If you choose the traditional (notarial) company registration process, you must first deposit share capital. Each shareholder must contribute their agreed amount—either the basic share capital or any extra payments as decided within the company agreement.

With online registration, you can complete this step at the very end of the process. That is, you pay the initial share capital after you’ve officially registered the company in court.

Step 3: Appoint the management board

The third step in setting up a company in Poland is appointing the management board. This is a legal requirement for certain types of business entities to ensure proper governance and representation.

You can appoint one director or multiple board members. Each director usually has the authority to represent your company and sign documents on its behalf. You can outline their roles and responsibilities in the company agreement.

Step 4: Decide on the registration method

Decide whether you want to register your company in person, remotely, or online.

For in-person registration, you may need to travel to Poland and coordinate with local authorities. You will also require a Polish notary to sign all your documents.

Alternatively, you can authorize a Polish corporate law firm to register the company on your behalf. Or register online using the use the official S24 system provided by the Ministry of Justice.

Step 5: Register via a notary or using the S24 system

To establish a company in Poland, you must register it with the National Court Register (KRS), the country’s official business registry. The registration process varies based on the incorporation method you choose:

• Online registration: This is a fast option, with approvals usually taking around 48 hours.
  • Access the S24 portal and register using your email and a password. Verify your identity with a qualified electronic signature or a trusted ePUAP profile.
  • Fill out the necessary forms, such as the articles of association, within the system.
  • After completing and signing the documents, submit your application through the portal.
• Traditional (notarial) registration (PRS system): This process takes longer, typically between 1 to 3 weeks and requires your presence in Poland.
  • Draft and notarize the company’s Articles of Association, which outline the company’s structure and operations. You must sign this document in the presence of a Polish notary.
  • File the notarized Articles of Association and other required documents with the National Court Register.
• Remote registration:
  • As discussed earlier, you can authorize a Polish corporate law firm to register the company on your behalf. Typically this required you to grant a power of attorney, notarized in your home country and possibly requires an apostille or legalization.

Step 7: Complete post-registration compliance 

After registration, apply for a REGON statistical number and an NIP tax identification number. This process usually takes a few days.

You may also need to report the ultimate beneficial owner of the company and register for VAT. This process usually takes 1-3 weeks and requires submitting a VAT-R form along with proof of your company’s address.

Step 8: Open a company bank account 

Open a business bank account in Poland to manage your finances. This is essential for conducting business operations and paying employees in Poland unless you opt for a global payroll instead.

Remember, while online and remote registration makes company registration easier for global firms, hiring a legal team there can be expensive. The S24 system, meanwhile is available only in Polish, which may require assistance if you’re not fluent.

But, if you want to hire teams in Poland quickly, you can skip all these steps. Instead of setting up an S24 account, obtaining a PESEL number, or acquiring an electronic signature, partner with an EOR. The EOR will act as your legal employer, helping you hire employees, onboard, and pay them in full compliance with local laws, reducing the risks and costs involved in company registration.

Understanding the costs of company registration in Poland

When planning to register your business in Poland, you need a clear understanding of the associated costs to help you budget and plan your financial commitments.

Below are some costs you must consider:

Registration costs:

• Registration fees: Approximately 600 PLN is required to register your company with the National Court Register (KRS).
• Share capital: A minimum share capital of 5,000 PLN is required for a limited liability company.
• Legal costs: 1,500 PLN onwards (depending on provider).
• Notary fees: The notary fee is based on the amount of share capital or contributions made to the company. The Minister of Finance outlines the rules and defines the maximum notary fees.
  • Up to 3,000 PLN minimum capital, it’s 100 PLN.
  • However, over 3,000 PLN to 10,000 PLN, for example, the notary fee will be 100 PLN + 3% of the surplus over 3,000 PLN.

Annual maintenance costs:

• Accounting services (optional): As per OnDemand International, starting from  €100/month.
• Taxes: Corporate income tax is set at 19%, with a reduced rate of 9% for small businesses (revenue up to €2 million).
• Address renewals: If you use a virtual office, renewal fees can be around €60/month.

Using an EOR like Multiplier can significantly simplify your cost structure. Instead of juggling multiple fees and services, an EOR offers a single, predictable fee that covers all compliance, payroll, and administrative costs. This can lead to substantial savings and less financial uncertainty.

Cost breakdown: standard registration vs. EOR

Let’s compare the expenses involved in standard company registration versus using an EOR like Multiplier.

Expense category	Standard registration	EOR
Setup costs	350 PLN to 35,000 PLN	No setup cost
Compliance costs	High (legal, tax, accounting)	Included in EOR fee
Payroll management	Requires a dedicated team	Managed by EOR
Annual maintenance	Approximately €1,920 (includes accounting services and address renewals)	Fixed monthly fee
Scalability	Limited by legal setup	Immediate scalability

With an EOR, you eliminate hefty setup costs and ongoing administrative burdens, making it a hassle-free and cost-effective way to expand your business in Poland.

Simplify your Poland expansion with Multiplier

Expanding into Poland can be simpler. With Multiplier’s EOR services, you can hire and manage employees here without setting up and running a local entity here. You can test the market, expand you teams, downsize or exit, with less risk and higher cost efficiency.

Here’s how we make hiring, payroll, and compliance hassle-free:

• Effortless hiring and onboarding: Multiplier enables you to hire and onboard employees swiftly in Poland. Our user-friendly platform centralizes workforce management, making it easy to monitor staff, approve leave and expenses, and oversee operations across different countries and time zones.
• Stress-free payroll processing: Say goodbye to payroll complexities. Our automated payroll system handles multi-country taxes, benefits, and compensation. Backed by local payroll experts in Poland, we ensure accuracy, compliance, and smooth salary disbursements.
• Comprehensive HR management: From tracking work hours to managing expenses, Multiplier’s all-in-one HR platform provides real-time insights into your workforce. With a single dashboard, you can efficiently oversee your entire team’s operations.
• Risk-free compliance: Our contracts align with Polish labor laws, covering statutory benefits, leave policies, termination terms, and salary requirements. We help you stay compliant while protecting your reputation as a trustworthy employer.
• Localized employee benefits: Attract and retain top talent with competitive, locally compliant benefits. Through our partners in Poland, we provide country-specific health insurance and perks that align with corporate and tax regulations.

Use an EOR to expand into Poland with confidence. Book a demo today!