Employer of record (EOR)

A company that legally employs someone in their country on your behalf, handling contracts, payroll and taxes, while you direct the work.

It lets a foreign company hire a full-time employee in Poland without opening a Polish entity. The person gets a local employment contract with its protections; the client pays the EOR the salary, employer costs and a monthly fee. The alternative many Polish developers prefer is a B2B contract, which is simpler and cheaper but is not employment.

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Related terms

B2B contract (Poland): How many Polish developers work: as their own registered business, invoicing the client monthly instead of being employed.
Source code ownership (IP assignment): Who legally owns the code you paid for. In Poland, a contractor’s code becomes yours only through a written transfer of rights.
Forward Deployed Engineer: An engineer who works with a customer or business team to turn AI models into systems that run in their environment.

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Przemysław Zalewski · 15+ years shipping software

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