Poland
Knowledge Base
Frequently asked question, important data and information on EOR.
General information
From January to June, PLN 3,490, and as from 1 July, to PLN 3,600
Labor Law
Laws that regulate Labor Relationship
• Labor Code
• Tax Code
Onboarding guide
Requirements for a labor contract
• Type of work
• Place where the work is performed
• Remuneration corresponding to the type of work, with a specification of the remuneration components,
• Working time
• Starting date of employment.
• The standard daily and weekly working time binding the employee
• Frequency of the remuneration payments
• Length of annual leave to which the employee is entitled
• Length of the notice period binding upon the termination of the employee’s employment contract
• Any collective labor agreement that covers the employee.
• If the employer is not obliged to establish work regulations – he should additionally inform the employee about the night-time hours, the place, date and frequency of remuneration payments, and the adopted procedure of confirming the arrival and presence of employees at work, as well as the procedure of excusing their absence from work.
• The remuneration in Poland cannot be lower than minimum wage, which is determined by the Council of Ministers each year.
Pre-hire Medical exam
Yes, mandatory
Types of contracts
• Indefinite-term contract
• Fixed- term contract
• Trial period
Probation Period
Up to 3 months for regular employees and no longer than 6 months for chief officers.
The probationary period cannot be longer than 50% of the employment contract.
Are offer letters mandatory in the country?
Are digital signatures in labor contracts valid?
Permitted.
Mandatory onboarding documents
• Work permit (if relevant)
• Copy of Passport or ID
• Bank statement
Statutory benefits
Annual Bonus
Annual bonus is not mandatory, however, it is customary to pay bonuses to award employees
Additional bonus
Doesn’t apply.
Leaves (medical, maternity, paternity, etc.)
• Sick Days: All employees are entitled to paid sick leave linked to the number of years completed service and the employee’s age, as specified in the employment contract. Employees less than 50 years old are entitled to up to 33 days paid sick leave, paid by the employer. Should the sick leave continue past day 33, Social Security (ZUS) will take on the payments from day 34 onwards. Employees older than 50 years old are entitled to up to 14 days paid sick leave, paid by the employer. Should the sick leave continue past day 14, Social Security (ZUS) will take on the payments from day 15 onwards.
Sick leave is paid at 80.00% of the allowance basis or 100.00% of the allowance basis if the illness occurs during pregnancy or is caused by an accident on the way to or from work. Sick leave caused by an accident at work or due to the employee’s sick child /sick relative is also paid for by Social Security (ZUS).
• Maternity Leave: Female employees are entitled to the maternity leave periods linked to the number of children born/adopted as follows:
20 weeks for the birth of one child/adoption of one child
31 weeks for two children, 33 weeks for three children, 35 weeks for four children
37 weeks for five or more children.
The Social Security Institute covers all maternity pay at 100% of the employee’s regular salary rate.
Maternity leave cannot start earlier than six weeks before the due date but can start later or even after birth and continue straight after. Employees should take a minimum of 14 weeks of maternity leave after childbirth before returning to work, and they have the option to transfer any untaken leave beyond 14 weeks to the child’s father.
• Adoption leave may be used by both the adoptive father and the adoptive mother. However, under the Labour Code, the leave can’t be taken simultaneously by both parents.
• Paternity Leave: Fathers are entitled to two weeks of paid paternity leave within the first 24 months after the child’s birth or from the date of adoption before the child is seven years old. An employee can take the leave in a maximum of two installments of one week each, and Social Security pays the leave at a rate of 100.00% of the employee’s regular salary.
• Parental Leave: Employees are entitled to up to 32 weeks of parental leave. Leave can be granted to both male and female employees and adoptive parents after completing maternity leave.
For the first six weeks, the leave is paid at 100.00% of the employee’s salary (eight weeks in case of multiple children and three weeks if adopting an older child). The remaining time is paid at 60.00% of the employees’ salary; Social Security covers this. However, should the employee submit the official written request for parental leave no later than 21 days after the birth, the pay increases to 80.00% of the employee’s salary for the whole period, paid by Social Security.
Depending on the Collective Agreement/Employment Contract terms, an employee may be allowed additional leave types, on approved between the employer and employee, for the following:
• Disability Leave: A person classified as having a severe or moderate degree of disability is entitled to an additional ten days of annual leave. After working one year and after being classified in one of the above degrees of disability, the person acquires the right.
• Military Leave: Employees are entitled to unpaid military leave to perform their duties.
• Childcare Leave: An employee raising at least one child aged up to 14 years is entitled to two paid days off a year, covered in full by the employer. Additionally, employees who have worked for at least six months are entitled to a further three years unpaid childcare leave until the child is five years old (18 years old if the child is disabled).
• Special event leave: Employees are entitled to two paid days off for close family member life events, such as a wedding, a child’s birth, or a funeral.
Annual Leave (days per year)
An employee is entitled to an annual, paid vacation leave amounting to 20 days – if an employee has been employed for less than 10 years, or to 26 days if an employee has been employed for at least 10 years.
Employees are able to divide their leave,but at least one part of the leave must be taken as 14 consecutive days (including weekends).
A maximum of four of the leave days may be used as ’leave on-demand’, pursuant to Polish Labour Law. Employers are obliged to grant these four days provided that the employee requests permission no later than on the day of its commencement. Employers may only refuse to grant this leave in special circumstances.
How do vacation days expire?
Should there be any outstanding leave upon termination, employees are entitled to cash remuneration.
Official Holidays
• January 01 New Year’s Day
• January 06 Epiphany
• April 09 Easter Sunday
• April 10 Easter Monday
• May 01 Labour Day
• May 03 Constitution Day
• May 28 Whit Sunday
• Jun 8 Corpus Christi
• August 15 Assumption of Mary
• November 01 All Saints Day
• November 11 Independence Day
• December 25 Christmas Day
• December 26 Second Christmas Day
Working on holidays and Sundays
Paid at 100% extra on top of the regular wage.
Number of Working hours
8 hours per day and an average of 40 hours for a five-day working week.
Overtime
Paid at 50% extra on top of the regular wage.
Social Security (what does it cover)
The following benefits are payable in various life situations:
1. In respect of sickness and maternity
• sickness allowance,
• maternity allowance,
• care allowance,
• compensatory allowance,
• rehabilitation benefit;
2. In respect of a long-term incapacity for work
• disability pension,
• training pension;
3. In respect of old age
• old-age pension,
• nursing supplement to old-age pension;
4. In respect of the death of a breadwinner
• survivors’ pension,
• supplement to a survivors’ pension for double orphans;
5. In respect of accident at work and occupational disease
• lump-sum compensation,
• benefits in respect of sickness, long-term incapacity for work and the death of a breadwinner,
• dentist services and prophylactic vaccinations,
• refund of costs incurred in respect of the purchase of orthopedic equipment,
• refund of costs of tests required to determine the content of alcohol, narcotic drugs or psychotropic substances in the body;
6. Other
• parental supplementary benefit (Mama 4+),
• funeral grant,
• social pension,
• pre-retirement benefit,
• supplementary benefit for persons incapable of independent existence (500+ for persons with incapacity for independent existence),
• medical rehabilitation within the framework of disability prevention,
• subsidizing within ZUS accident prevention of such activities carried out by contribution payers that are aimed to help in maintaining the earning capacity throughout the entire period of professional activity.
Payroll
Salary payment currency
Zloty (PLN)
Can salary be paid in a different currency other than the local currency?
Not allowed.
Payment frequency
Monthly.
VAT percentage
23%
Income Tax
Polish tax residents pay PIT on their worldwide income. Non-residents are subject to Polish PIT on their Polish-sourced income only. The rates varies from 12% to 32% less, or more, some PLN depending on the annual income. For more information see https://taxsummaries.pwc.com/poland/individual/taxes-on-personal-income
Tax Payer Identification Number
Universal Electronic System for Registration of the Population – PESEL (Powszechny Elektroniczny System Ewidencji Ludności)
Offboarding
Voluntary resignation
A worker may terminate his or her employment contract without notice if, only when it is confirmed by a medical certificate that the work has a harmful impact on the worker’s health and the employer does not transfer the worker to a different job that is appropriate to the worker’s health and professional qualifications, or if the employer has seriously violated his basic responsibilities towards the worker.
For the cases where a minimum notice period is required to terminate de contract see “Minimum Notification Period”
Contract termination
An employment contract can be terminated only on the grounds listed in the Labour Code:
• under a settlement agreement between the parties thereto;
• by a unilateral statement of either party to the employment agreement while preserving the notice period (termination on a notice);
• by a unilateral statement of either party to the employment agreement without keeping the notice period (termination without notice);
• upon the end of the term for which the employment agreement was concluded.
Justified Dismissal
The employer is entitled to dismiss the employee without notice if:
• the employee commits a serious breach of his duties;
• the employee commits an offence that makes further employment on the same position impossible, if so confirmed by a court of law
• the employee’s actions lead to the loss of his or her licence for practice necessary for the position.
• the employee cannot work due to illness and this incapacity is a long lasting one;
• the employee skips work for more than one month for a justified reason other than the above.
A dismissal must be based on substantial grounds, otherwise it will be considered unjustified.
Unjustified Dismissal
The employer should know that the employee can appeal his or her dismissal. If the court decides that the termination notice for a Polish contract with indefinite time was unjustified, then the court can, upon the employee’s request, decide that the respective termination notice is invalid. The court may order that the employee is to be re-employed or offer certain compensations.
For employers with more than 20 employees or for employees who have been dismissed by fault of the employer, the severance pay is dependent on the employee’s length of service as below:
• 1-month severance pay – less than two years of employment.
• 2 months’ severance pay – between 2 and 8 years of employment
• 3 months’ severance pay – over eight years of employment
Minimum Notice Period
Either the employee or the employer has the right to issue a ‘statement of will’ to end the employment contract and as long as the notice periods are adhered to no specific reason is required.
The notification period depends on the employee’ working time, as follows:
Length of employment Notice period
• 6 Month or less 2 weeks
• More than 6 months, less than 3 years 1 month
• More than 3 years 3 months
Immigration
Visa process
To enter Poland, the employee will require a work permit, and requesting a work permit is totally dependent on the employer. The employer is responsible for requesting a work permit on employee’s behalf. They will require to provide the following documents;
• The application form
• A proof of showing paid application
• Proof of legal status of employer issued from National Court Register (NCR).
• The employer must submit the records of their economic
• Submit a copy of the employee’s
• Submit proof of employee’s health
• Deed for the
• Proof of profits and losses made by the company
• Submit proof of contract
Visa documents
For Polish work visa candidates need to have the following documents:
• A valid passport
• A visa application form
• Colored photographs (should fulfil the Schengen visa photo guidelines)
• Proof of flight ticket to Poland
• Proof of travel health insurance of around €30,000
• Proof of accommodation in Poland
• A copy and the original version of your work
• An employment letter to prove your job placement in Poland
• CV or work experience certificate
• Proof of your clear and clean criminal
Note: The embassy of Poland or the Polish consulate may require more documents depending upon the conditions.
• Valid Passport. Your passport must be valid at least three months after the return date, and it must have two blank pages. Include a copy of previous visas (if any), and make sure that the passport is in good condition.
• Two passport-size photos. The photos must be taken within the last six months. They must be in color and taken on a light background.
• Application form. Fill out the application form online. Select the long-stay D visa option, and make sure you fully complete it with all the correct information. After you fully complete it, print a hard copy and sign it at the end.
• Fee payment. After filling out the application form, you must make the payment for your visa application. The payment can be made in the consulate/embassy when you submit the documents. Attach the receipt of the payment to other requested documents.
• Health insurance. A document proving that you have valid health insurance. Your health insurance must be valid within the whole Schengen area and a coverage of €30.000. After entering Estonia, Estonian health insurance will cover you.
• Proof of accommodation. Document proving that you have a place to stay while being in Estonia. This document can be a rental agreement or contract, a letter of invitation, etc.
• Cover letter. The cover letter must serve as an introduction letter for the embassy. Therefore, you must include the purpose of your visit to Estonia in detail.
• Criminal record. This document must be released from your home country’s police authorities, and it must prove that you have a clean criminal record.
• Work contract. The work contract must explain the type of work you will be doing in Estonia. It must include the salary, the duration of your work, etc. This document proves that you have a job waiting in Estonia.
• Personal qualification documents. These documentsprove that you are qualified for the job you have applied too. It includes: ◦ A diploma of your educational level ◦ Your CV ◦ Your driving license (if applicable), etc. Note: You must translate the documents into Estonian or English language. The documents must be original or notarized. Keep in mind that the Estonian embassy may request any additional documents; submit everything they request, since any missing documents can lead to your visa refusal.
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