Joint liability of a staffing agency (agencja pracy) and its client is not a general rule: with properly run temporary work, the agency remains the sole payer of social security contributions. The risk arises in specific situations: in construction, when part of the supplier's workplace is transferred, or when its business is acquired.

When does joint liability of the agency and the client arise?

Not as a general principle. A temporary employment agency is the sole employer and the sole payer of contributions for the worker it assigns to the client. Unpaid contributions or overdue wages do not by themselves transfer to the entity using the labor, unless one of the mechanisms described below applies: construction subcontracting, transfer of part of the supplier's workplace, or acquisition of the supplier's business.

When does joint liability arise in construction?

A separate provision applies on construction sites. The investor is jointly liable with the contractor for remuneration owed to a subcontractor, if the scope of its works was reported to the investor before they began (Article 647¹ § 1 of the Civil Code). Liability is limited to the amount due for those specific works and cannot be excluded by contract; the investor can only be released from it by an objection filed within 30 days of receiving the notification.

For workers posted to construction works, a different mechanism applies: the contractor is jointly liable with the posting subcontractor-employer for overdue wages, but only up to the minimum wage and overtime supplements. The contractor is released from this liability if it exercised due diligence: confirmed the posted worker's employment terms in writing and obtained confirmation from the PIP (National Labour Inspectorate) that the posting declaration was filed. Outside construction, this mechanism does not apply.

How to describe outsourcing in the contract?

Outsourcing means handing a partner a process or function within an agreed scope, with settlement defined by the contract. It's worth describing the scope and measurable indicators explicitly in the contract.

Who is liable for arrears when the supplier's company is acquired?

The acquirer of a business or an organized part of it is jointly liable with the seller, with its entire assets, for tax arrears arising up to the date of acquisition and related to the business conducted (Article 112 § 1 of the Tax Ordinance). This does not apply to the acquisition of individual assets, only to the business as a whole, and liability is limited to its value. The acquirer is released from it if, exercising due diligence, it could not have known about the arrears.

What happens when the client takes over part of the supplier's workplace?

When the client takes over part of the supplier's workplace, together with workers and tasks, the former and the new employer are jointly liable for obligations arising before the transfer, including overdue wages. This Labor Code provision applies to people employed under an employment contract; with a contract of mandate (umowa zlecenia), the situation depends on the contract.

What is the penalty for entrusting work to a foreigner without a legal basis?

The entity that entrusted the work is liable. The Act on the conditions for admissibility of entrusting work to foreigners provides for fines, the amount of which increases with the number of people affected by the breach; current rules are confirmed by the voivodeship office (urząd wojewódzki) or the labor inspectorate. The full scope of penalties and the situations in which a breach occurs is described in the article on penalties for illegal entrustment of work.

What to check before signing a contract with an agency?

  • entry in the employment agency register (KRAZ): maintained by voivodeship marshals, the search tool operates online in the STOR system,
  • certificates of no arrears from ZUS (Social Insurance Institution) and the tax office, current as of the signing date,
  • how the agency confirms the legality of foreigners' work.

Frequently asked questions

### How to check whether a temporary employment agency is currently paying ZUS contributions?
The basis is a current certificate of no arrears from ZUS, issued as of the contract signing date. A certificate from the past alone says nothing about the supplier's current situation.

### Does a certificate of no arrears from ZUS fully protect a company using an agency?
It protects as of its date of issue, not for the entire period of cooperation. Arrears can arise a month after signing the contract, so it is worth obtaining the certificate periodically, not just once.

### Is a company using a temporary employment agency liable for its debts to ZUS?
No, the temporary employment agency remains the sole payer of contributions. The client's joint liability arises only in named situations: construction subcontracting, workers posted to construction works, takeover of part of the supplier's workplace, and tax arrears of an acquired business, not in ordinary cooperation with an agency.

This article is for information only and does not constitute legal advice. The rules change, and the outcome depends on the situation of the particular person, so check the current legal position or consult a lawyer before making a decision.