Employee leasing in Poland: who is the employer

Employee leasing means the agency employs the worker while the client organizes the work on site. The legal employer is the agency, the client runs the day-to-day work. It is not a term from the Labour Code, just a common name, usually for temporary work.

Is employee leasing regulated by law?

The Labour Code does not use the term "employee leasing" (leasing pracowniczy). In practice it covers two different mechanisms:

The first option is more common and most "leasing" offers refer to it. The second is an agreement between two employers without an agency involved, and it appears rarely in leasing offers.

Who is the employer and who handles the paperwork

In temporary work the setup is three-sided: the agency, the worker, and the user employer, meaning the client. The agency signs the contract with the worker and, as the formal employer, is responsible for employment paperwork. The client does not become a party to the employment relationship but has its own duties under art. 14 of the act:

• ensures safe and hygienic working conditions at the workstation,
• keeps records of the temporary worker's working time on the same terms as for its own employees,
• gives instructions and organizes day-to-day work.

The detailed division of duties is covered in the text on the duties of the user employer. Some of them, for example referral for medical checks, the agency and client can transfer to the client in writing before signing the contract with the worker. Without such an agreement they stay with the agency.

For foreigners, the agency as employer also files the legalization documents. An agency entered in the KRAZ registry after 1 June 2025 may direct foreigners to temporary work only after 2 years from the entry, so the entry date is checked before signing the contract.

How long can employee leasing last with one client?

In temporary work the agency can direct the same worker to one user employer for a total of 18 months within a period of 36 consecutive months. The limit applies to the worker-client pair, so changing agency does not reset it. Exceeding it is an offense, and the fine applies to both the agency and the user employer. Details of the calculation are covered in the article on the 18-month limit for temporary work.

When employee leasing pays off

The model makes sense where demand for workers is variable or hard to predict:

1. Seasonality in processing, production, or logistics. A permanent team sized for peak demand costs money all year, while leasing fills the roster only for the peak.
2. Launching a new line or investment, when people are needed faster than the company can build its own recruitment.
3. Hiring foreigners without in-house capacity for legalization. For a dozen or so people a year, keeping that expertise in-house usually does not pay off.

With stable, long-term demand for the same positions, the calculation usually favors direct recruitment, where the agency finds people for a contract directly with the company. Leasing buys flexibility and shifts paperwork to the agency: if a company needs neither, it pays for something with no benefit.

Cost: what the hourly rate does not show

Agency rates should not be compared to gross wages alone. Direct employment adds employer contributions, recruitment costs, HR administration and absences, and for foreigners also legalization formalities and time waiting for documents. The full breakdown is covered in the text on the cost of hiring a worker from abroad.

Frequently asked questions

Is employee leasing the same as temporary work?

Usually yes. "Employee leasing" is a common name that in practice refers to temporary work under the 2003 act. Less often it means transferring a worker to another employer under art. 174(1) of the Labour Code.

Does employee leasing require the worker's consent?

In temporary work the worker signs a contract with the agency, which directs them to the client. In a transfer under art. 174(1) of the Labour Code, the worker's written consent is required.

How is employee leasing different from outsourcing?

Employee leasing fills out the client's roster with the agency's workers. In outsourcing, the client hands over an entire process or function to a single partner, and the scope and settlement are set by the contract. The difference is covered in the text on process and function outsourcing.