Basic Information
Capital:Warsaw
Time Zone:GMT+1
Language: Polish
Currency Code:PLN
Human Resources at a Glance
Contract Terms
The contract must be in Polish and can also be bilingual. Must be in writing and signed by both parties.
The contract must include:
Gross monthly salary
Salary payment deadline
Termination and Notice Period
working hours
Duration of the agreement (fixed/indefinite).
Start date
Place of work
Guidelines Regarding Probation Period /Trial Period
The probationary period is not mandatory. There is no minimum trial period. The maximum trial period is 90 days (3 months).
Regulations and Rules Regarding Working Hours
Overtime pay is mandatory. Time outside of standard working hours is considered overtime. Employees can work up to 5 hours of overtime per day. Employees can work up to 48 hours of overtime per week and up to 150 hours per year.
For additional hours, employees will receive additional compensation in addition to their regular pay:
Overtime at night, on Sundays and public holidays on non-working days, on Sundays or public holidays for compensatory rest outside of working hours, and for hourly working hours in excess of the weekly working time norm, shall be paid at 100% of the hourly wage.
In cases different from 100% hourly wage, 50% of the hourly wage is paid for every 1 hour of overtime.
20% of the minimum wage for every hour worked during the company’s internally regulated night working hours.
Minimum Wage Requirements
There are two minimum wage adjustment plans for 2024:
23.50 PLN per hour (from 01.07.2023 to 31.12.2023)
27.70 PLN per hour (from 01.01.2024 to 01.07.2024)
28.10 PLN per hour (from July 1, 2024 to December 31, 2024)
The minimum wage changes every year and is prorated in the case of part-time employees.
Payroll Cost
Employer costs are typically estimated at 19.48% of an employee’s salary.
Pre-employment medical examination fee – 200 PLN
Pension – 9.76%
Disability – 6.50%
Accident – 0.67%
Labor Fund – 2.45%
Guaranteed Employee Benefits Fund – 0.10%
PPK – 1.50% (mandatory when employees opt-in).
PFRON – The amount changes from month to month.
Termination
Grounds
Dismissals in Poland can be complicated. Except for the probationary period, Polish employers do not have the right to arbitrary dismissal, and dismissal must have a valid reason.
Compliant dismissals include:
Employees are voluntarily terminated
The parties agreed to the dismissal
Dismissal at the end of the contract
Unilateral dismissal by the employer on the following grounds:
Probation period
Objective reasons
Disciplinary dismissal
Performance due to unfit for work
Notice Period
The minimum notice period is 2 weeks and will increase depending on the duration of employment
If the service period is less than 6 months, the notice period is 2 weeks
If the service period is more than 6 months, the notice period is 1 month
If the service period is more than 3 years, the notice period is 3 months
The notice period during the trial period
The notice period during the probationary period varies depending on the length of the probationary period:
If the probationary period does not exceed 2 weeks, the notice period is 3 days
If the probationary period is more than 2 weeks but less than 3 months, then:
Only companies that employ at least 20 employees are required to pay severance compensation to terminated employees.
Redundancy/Severance Pay
Employees who are terminated as part of a collective dismissal are entitled to the following severance compensation:
Less than 2 years of service with the employer – 1 month’s salary
2 years to 8 years of service with the employer – 2 months’ salary
More than 8 years of service with the employer – 3 months’ salary
There may be additional severance compensation for retirement or death of the employee.
Salary Payment
In Poland, employees typically receive a monthly salary. Labor laws stipulate that wages will be paid to the bank account chosen by the employee. Cash payments to employees may only be made if explicitly requested by the employee.
Payslip Payroll
Employers can provide pay stubs to employees online.
Full-time employees are entitled to paid leave based on the employee’s seniority (PTO）：
Employees who have worked for less than 10 years – 20 days of paid leave per year
Employees who have worked for more than 10 years – 26 days of paid leave per year
Note: University education counts as 8 years of working experience, so new employees with at least 2 years of work experience and university graduation are entitled to 26 days of paid leave per year.
Annual Leave
Paid leave accrues 1.6 days per month. Employees are available after 1 month of employment.
Sick Leave
Employees are entitled to up to 182 days of paid sick leave. Employees who fall ill during pregnancy are entitled to 270 days of sick leave. The first 33 days are paid by the employer. From the 34th day, the Social Insurance Institute (ZUS) is responsible for the payment of paid sick leave.
Sick pay varies depending on incapacity:
Reasons for incapacity for work Sickness allowance (% of sick pay basis)
Illness or accident 80%
Work-related accident 100%
Accident on the way to or from work 100%
Occupational disease 100%
Illness or accident during pregnancy 100%
Situation related to being an organ donor 100%
Maternity/Parental Leave
Pregnant employees are entitled to 20 weeks of maternity leave. After 14 weeks, the mother can transfer the remaining leave to the father up to a maximum of 6 weeks. The employee will receive 100% of the basic payment for sick leave during this period, and social insurance will be paid directly to the employee or through the employer (on their behalf). /b14>80% of the cost can also be paid during maternity and parental leave if the employee confirms it within 21 days before the maternity leave. Maternity leave will automatically begin on the date of the child’s birth.
Multiple children, such as twins, extend the period of maternity leave. Employees can extend their vacation time by using parental leave.
Employees are entitled to 32 weeks of parental leave for the birth of a single child, and 34 weeks of parental leave for the birth of multiple births. Both parents can decide how to divide their vacation time. Either parent can take parental leave. The Social Insurance Institution (ZUS) will pay 100% of the average salary for the first 6 weeks and 60% of the average salary for the following weeks.
Parental leave can be used until the child reaches the age of 6.
Tax and Social Security Information for Employers
Personal Income Tax
Personal income tax is calculated on the basis of income at the rate set by the Polish government.
There are two tax rates: a basic tax rate of 12% for income below PLN 120,000 and an excess tax rate of 32% for income over PLN 120,000.
All Polish taxpayers can get an exemption of 30,000 PLN. This amount is provided in the form of a tax deduction of 3,600 PLN (300 PLN per month).
High incomes of more than 1,000,000 PLN will be subject to an additional 4% solidarity tax.
Social Security
In Poland, social security contributions include pension, disability, accident and sickness insurance. Social security contributions are mandatory and are paid by the employer. These contributions are jointly funded by employers and employees. The employer must deduct the appropriate amount from the employee’s salary and make a monthly contribution to the Social Security Office by the 15th of the month following the month in which the contribution is due. The contribution amount for each type of insurance is:
| Type of Insurance | Paid by Employer （%） | Paid by Employee (%) | Total (%) |
| Pension Fund* | 9.76 | 9.76 | 19.52 |
| Disability Fund* | 6.50 | 1.50 | 8.00 |
| Bridging Pension Fund (FEP) | 0.00 or 1.50 | 0.00 | 0.00 or1.50 |
| Health Fund | 0.00 | 9.00 | 9.00 |
| Illness Fund | 0.00 | 2.45 | 2.45 |
| Accident Fund* | 0.67-3.33 | 0.00 | 0.67-3.33 |
| Employees’Guaranteed Benefits Fund | 0.10 | 0.00 | 0.10 |
| Labour Fund | 2.45 | 0.00 | 2.45 |
| PFRON (State Fund for Rehabilitation of the Disabled | 1.00(estimated,subject to revision every quarter | 0.00 | 1.00 |
| Total (up to limit) | 20.48 – 24.64 | 13.71 | 33.19 – 35.85 |
Public Holidays 2024
| Occasion | Date |
| New Year’s Day | 1.1 |
| Epiphany | 1.6 |
| Easter Sunday | 3.31 |
| Easter Monday | 4.1 |
| Labour Day | 5.1 |
| Constitution Day | 5.3 |
| Whit Sunday (Pentecost | 5.19 |
| Corpus Christi | 5.30 |
| Assumption Day and Polish Armed Forces Day | 8.15 |
| All Saints’Day | 11.1 |
| Independence Day | 11.11 |
| Christmas Day | 12.25 |
| Second Day of Christmas | 12.26 |
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