🔹 Introduction

 In Poland, it is legally possible to hire a nanny without setting up a business – both as a natural person, whether a Polish citizen or a foreign national legally residing in Poland. The most convenient and commonly used form is the so-called activating contract – with a subsidy from ZUS. Below we explain all the conditions step by step.
 

🔸 1. Who can legally hire a nanny?

 According to the Act on the Social Insurance System:

✅ Any parent or legal guardian who:

• works or conducts business in Poland (in an employment contract, commission contract, or sole proprietorship),
• is legally residing in the territory of the Republic of Poland (also as a foreigner),
• has a child aged from 20 weeks to 3 years (exceptionally up to 4 years if there is no place in the nursery).

📌 A citizen of another country can hire a nanny, if she is legally residing in Poland and has a PESEL number and the right to employ (e.g., resident’s card or permanent residence, D-type visa, temporary residence).
 

🔸 2. On what basis can a nanny be employed?

✅ Activating Contract – the most convenient form

 This is a special type of commission contract concluded between the parent and the nanny, based on Article 50 of the Act on Child Care for Children Under 3 Years Old.
 
Benefits: 

• legal employment without setting up a business,
• ZUS and contributions are paid by the state – if the child is of the required age,
• the contract is “civil” – without personnel obligations as in an employment contract,
• easy to conclude and register online.

🔸 3. What are the conditions of the activating contract?

• Child’s age - from 20 weeks to the age of 3 years (exceptionally up to 4)
• Workplace - in the child's (parent’s) home
• Nanny's status - an adult, non-convicted person, with the right to work in Poland
• Registration with ZUS - by the parent within 7 days

📌 The nanny cannot be simultaneously employed by the parent's company nor conduct business as a caregiver in the same relationship.
 

🔸 4. Can a nanny be a foreign national?

✅ Yes – but she must have:

• legal residency in Poland (e.g., residence card, visa, refugee status),
• work permit or exemption from the permit requirement (e.g., Ukrainian citizen with UKR status),
• PESEL or NIP (for registration with ZUS).

🔸 5. How to conclude a contract and register it with ZUS?

Step by step:

1. Prepare the activating contract (in writing):
   • specify the parties, child’s details, scope of duties, remuneration, date, signatures.
2. Fill in ZUS forms:
   • ZUS ZFA (if the parent was not a payer)
   • ZUS ZUA (for the nanny) – registration for social insurance
3. Submit documents to ZUS (in paper form or via PUE ZUS) within 7 days from the start of the contract
4. ZUS pays contributions for the nanny from the minimum gross salary – the parent pays only the contribution on the excess (if paying more)

📌 The nanny is entitled to: 

• health insurance,
• sick leave (L4),
• maternity benefits (if meeting the conditions).

🔸 6. Alternatives to the activating contract

 Commission contract (ordinary) - for children older than 3–4 years - full ZUS on the parent's side
Employment contract - rarely encountered, costly - all personnel obligations and payroll
JDG nanny (self-employment) - nanny as a company - parent cannot deduct costs, no ZUS reimbursement
Nanny agency - formalities are handled by the agency - usually a more expensive option

📚 Legal basis 

• Act of February 4, 2011, on Child Care for Children Up to 3 Years Old
• Civil Code – commission contracts
• Act on the Social Insurance System
• Act on Foreign Nationals and implementing regulations

✏️ Summary

• Can a foreign national legally hire a nanny? - ✅ Yes, if she is legally residing in Poland
• Can a nanny be hired without a company? - ✅ Yes, through an activating contract
• Who pays the nanny's ZUS? - 🟢 The state (up to a limit)
• Does the nanny have to be Polish? - ❌ No – but must have the right to work
• Is the nanny required to be reported to authorities? - ✅ Yes – to ZUS within 7 days