Hiring your first employee is a major milestone in your company's growth. Check what obligations await the employer: from the employment contract, through ZUS and health & safety, to PIT-2.
The decision to hire your first employee is one of the most significant moments in any company's history. Many entrepreneurs feel overwhelmed by the sheer number of formalities – the contract, ZUS registration, medical examinations, health and safety training, and on top of that, tax documentation. The good news is that the entire process can be completed smoothly if you know the right order of steps. In this article we will walk you through every stage of hiring an employee, so that as an employer you can act with confidence and in full compliance with the applicable regulations.
Before you sign any document, you need to decide on the legal basis under which you will engage the person. The most common options are: • Employment contract (umowa o pracę) – gives the employee full protection under the Labour Code: annual leave, sickness benefit, and notice subject to a protected period. • Contract of mandate (umowa zlecenie) – a civil-law agreement, more flexible, but with limited protection for the contractor. • Contract for specific work (umowa o dzieło) – used for a specific, one-off result; not subject to ZUS contributions, but its application is strictly verified by inspecting authorities. If the work is to be performed on a regular basis, at a specific place and time, and under your supervision – the regulations require an employment contract to be concluded. Incorrect classification carries the risk of a State Labour Inspectorate (PIP) audit and assessment of overdue contributions.
The employment contract must be concluded no later than on the employee's first day of work. It should specify: 1. The parties to the contract (employer and employee). 2. The type and place of work. 3. The working time dimension (full-time, 1/2 time, etc.). 4. The remuneration – in 2026 the minimum wage is PLN 4,666 gross. 5. The date of commencement of work. 6. The duration of the contract (fixed-term or open-ended). Before signing the contract it is also advisable to collect the necessary documents from the employee: a personal questionnaire, employment certificates from previous employers, and a declaration for tax and insurance purposes. The contract is drawn up in two copies – one for each party.
As an employer you are obliged to register the employee for social and health insurance within 7 days of the date on which the insurance title arises, i.e. from the date the contract is concluded or work actually commences. In practice this means submitting form ZUS ZUA to ZUS (or ZUS ZZA if the employee is subject to health insurance only). The form can be submitted electronically via PUE ZUS or the Płatnik software. As an employer you become a contributions payer – you are required to calculate, deduct and remit contributions on a monthly basis for: • pension and disability insurance, • sickness and accident insurance, • health insurance, • the Labour Fund and FGŚP (where the conditions are met). The contribution payment deadline for most employers is the 15th day of the following month.
An employee may not commence work without fulfilling two fundamental requirements: 1. Pre-employment medical examination – the employer issues a referral to an occupational medicine physician. The cost of the examination is borne by the employer. Without a valid certificate confirming no contraindications to work in the given position, allowing the employee to perform their duties is prohibited. 2. Health and safety (BHP) training – conducted before the employee is allowed to start work. It consists of two parts: a general induction (which may be conducted by a health and safety officer or an external specialist) and a workstation-specific induction (conducted by the direct supervisor). The employer is also required to familiarise the employee with the work regulations and remuneration regulations (if at least 50 employees are engaged), as well as with the scope of duties for the given position.
The employer acts as a withholding agent for income tax advances on the employee's remuneration. In order to calculate these advances correctly, the employer needs several declarations from the employee: • PIT-2 (employee's declaration for the purpose of calculating monthly income tax advances) – authorises the employer to apply the tax-reducing amount. An employee may submit it to one employer in a given tax year. • Declaration on the application of the relief for young people – if the employee is under 26 years of age and wishes to benefit from the PIT exemption. • Information about other sources of income – relevant for correctly determining the net remuneration. Since 2022, declarations are submitted on the extended version of the PIT-2 form. The employer retains them throughout the entire period of employment and for 5 years after its termination.
Every employer is required to maintain the employee's personal file and working time records. The personal file consists of four parts: A – documents collected in connection with the application for employment, B – documents relating to the establishment and course of the employment relationship, C – documents related to the termination of the contract, D – documents relating to disciplinary penalties. Working time records must reflect actual hours worked, overtime hours, annual leave, and absences. Documentation may be maintained in paper or electronic form – both forms are equally valid provided that data integrity and accessibility are ensured. Failure to fulfil employee documentation obligations may result in a fine imposed by the State Labour Inspectorate of up to PLN 30,000.
Hiring your first employee is a multi-stage process that requires simultaneous knowledge of labour law, social insurance regulations, and tax law. Mistakes made at the outset can lead to costly consequences. If you want to be certain that all documentation is complete and compliant with the regulations, contact Danexis accounting office – we will help you through every step without the stress. Call us at +48 780 760 666 or write to kontakt@danexis.pl.