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Capital City
Warsaw
Currency
Polish Złoty
(
zł
)
Timezone
GMT +1
Payroll Frequency
monthly
Tax Year
1 January - 31 December
Employer Tax
19.48% - 22.14%
Languages
Polish
Capital City
Warsaw
Currency
Polish Złoty
(
zł
)
Timezone
GMT +1
Payroll Frequency
monthly
Tax Year
1 January - 31 December
Employer Tax
19.48% - 22.14%
Languages
Polish
In Poland, employees bound by non-compete agreements are entitled to compensation for the entire duration of the agreement, which cannot be less than 25% of their last salary.
Polish law permits employers to demand employee availability beyond standard work hours, with such on-call time not considered part of their work hours if no tasks are performed. Nonetheless, any on-duty duration must respect the employee's entitlement to adequate rest.
In recent years, Poland's economy has seen substantial growth, making it an enticing destination for job seekers. With thriving industries in manufacturing, IT, finance, tourism, and services, individuals have access to a wide array of job opportunities within the country.
Polish employees are entitled to an allowance to cover any expenses deemed necessary to perform work remotely. This typically includes electricity, internet and telecommunication services.
Businesses can only operate smoothly in Poland if they comply with local labor laws including drafting compliant employment contract agreements and meeting taxation and payroll obligations. Learn more about the employment laws and regulations in Poland below, to avoid any compliance issues.
Polish labor law classifies contracts as indefinite, extendable fixed-term (up to 33 months), and probationary (up to three months). Employment contracts must be in writing and include, at a minimum, the following information for legal validity:
We can help you get a new employee started in Poland quickly, with a minimum onboarding time of just 1-2 working days. The timeline starts once the employee submits all required information onto the Playroll platform and completes any necessary local authority registrations.
For non-nationals, the Right to Work assessment (if applicable) may add up to three extra days. Additional time may be needed for follow-ups on this assessment. Please note, payroll cut-off dates can impact the actual start date. Playroll's payroll cut-off date is the 10th of each month unless otherwise specified.
Employers in Poland must adhere to labor laws that establish standard working hours at 8 hours per day and an average of 40 hours per week. The total working time, including overtime, cannot exceed 48 hours per week on average over the applicable reference period. Employees are entitled to mandatory daily and weekly rest periods to promote work-life balance. While some industries, such as healthcare and transportation, operate under different regulations, the general framework ensures fair working conditions for employees. Managerial staff may be exempt from standard working hour limitations but could be entitled to compensation for work on Sundays or public holidays.
Overtime work in Poland is strictly regulated, with a standard cap of 150 hours per year unless otherwise specified in collective agreements. Employers must compensate overtime at an additional rate – 100% for work performed at night, on Sundays, and public holidays, and 50% for overtime on regular working days. Alternatively, employees may opt for time off in lieu of overtime pay. Failure to comply with these regulations can result in penalties, including fines and legal sanctions. Ensuring compliance with these laws is essential for maintaining a positive workplace environment and avoiding legal repercussions.
As of January 1, 2025, Poland's minimum wage has increased to 4,666 PLN per month and 30.50 PLN per hour.
This adjustment reflects the government’s response to economic conditions, particularly inflation, to maintain workers’ purchasing power. The minimum wage applies uniformly across all employment categories, including full-time, part-time, interns, trainees, and expatriates, ensuring fair compensation for all workers in the country. Employers must adhere to these regulations to remain compliant with labor laws and avoid potential penalties.
The Polish government conducts annual reviews of the minimum wage, with adjustments influenced by economic indicators such as inflation, employment rates, and overall cost of living. While the minimum wage is standardized nationwide, industries with high demand for specialized skills often offer salaries above the legal minimum. Additionally, Poland is aligning its wage policies with EU directives to enhance employee protections and ensure a fair standard of living. Employers must stay informed on legislative updates to maintain compliance and support their workforce effectively.
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1 January - 31 December is the 12-month accounting period that businesses in Poland use for financial and tax reporting purposes.
The payroll cycle in Poland is usually monthly, with employees being paid no later than the 10th of the following month.
The minimum wage for employees in Poland is typically 30.50 PLN per hour and ~4,666 PLN per month.
There is no legal requirment for 13th-month salary payment in Poland.
Employer payroll contributions are generally estimated at an additional 19.48% - 22.14% on top of the employee salary in Poland.
In Poland , the typical estimation for employee payroll contributions cost is around 22.71%.
Poland uses a 'Pay As You Earn' income tax system with progressive rates from 12% to 32%. All taxpayers in Poland can enjoy a tax-free amount of 30,000 PLN, which results in a yearly tax reduction of 3,600 PLN (300 PLN per month). Additionally, a 4% solidarity tax applies to high incomes exceeding 1 million PLN.
Contributions to pension insurance are financed in equal parts between the employer and the employee. Retirement schemes are mandatory in Poland for all workers.
Employers in Poland must navigate various payroll taxes, including income tax withholding, social security contributions, and health insurance levies. Understanding the calculation methods, submission procedures, and due dates is essential for compliance. Leveraging payroll management software can simplify these tasks, ensuring that businesses meet their obligations and maintain accuracy.
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In Poland, work permits and visas are essential for employers hiring foreign workers from outside the European Union, EEA, or Switzerland. The process involves obtaining a Type A, B, C, D, or E work permit depending on the nature of employment. Employers must submit an application, provide supporting documentation, and in some cases, pass a labor market test to prove no local candidates are available. Once the work permit is approved, employees can apply for a National Work Visa (D-Type) or a Schengen Visa (C-Type) to legally enter and stay in Poland. Compliance with immigration regulations, proper documentation, and timely renewals ensure a smooth process for hiring international employees.
The annual leave entitlement in Poland is 20 days for a full time worker. These can include public holidays on top of that or within those days, which would otherwise be unpaid.
Polish employees are also entitled to the following public holidays:
In Poland, employees receive 20 days of paid leave per year for their first decade of work, which increases to 26 days after ten years. Any unused leave days carry over to the next year but expire after September 30th of the following year.
Female employees are entitled to fully paid maternity leave periods linked to the number of children born/adopted as follows:
Fathers can take two weeks of paid paternity leave within the child's first 24 months after birth or before the child turns seven if adopted. This leave can be split into two one-week periods. Similar to maternity leave, Social Security pays it at 100% of the employee's regular salary.
In Poland, sick leave is paid at 80% of the average salary for the past year, except for pregnancy or work-related accidents, where it's fully paid by the employer. For accidents at work or sick child/relative cases, ZUS pays 100%. The amount of sick leave varies based on age and employment contract details:
Employees can take parental leave for a duration ranging from 41 to 43 weeks, depending on the number of children born or adopted simultaneously. Key details regarding parental leave include:
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.
Employees with children up to 14 years old are entitled to two fully paid days off annually, provided by the employer. Moreover, employees with at least six months of service can take up to three years of unpaid childcare leave until the child turns five (or 18 if the child has a disability).
Employees are entitled to unpaid military leave to perform their duties.
A person classified as having a severe or moderate degree of disability is entitled to an additional ten days of annual leave after having worked for at least one year.
Poland's leave policies are structured to provide employees with various entitlements that support work-life balance while ensuring compliance with labor regulations. Employees are entitled to annual leave based on their length of service: 20 days for those with less than 10 years of service and 26 days for those with 10 or more years. In addition to annual leave, employees benefit from sick leave, maternity and paternity leave, parental leave, and force majeure leave, with specific durations and compensation rules. Employers are required to ensure employees take their entitled leave, with unused annual leave carrying over until September 30th of the following year.
Public holidays in Poland total 13 days per year, and these are separate from annual leave entitlements. Additionally, employees are eligible for various leave types, such as unpaid leave, carers’ leave, and emergency leave. Employers must comply with documentation requirements, such as medical certificates for sick leave, and ensure adherence to labor laws. Implementing clear leave policies, maintaining accurate records, and communicating entitlements effectively are key best practices for businesses operating in Poland.
In Poland, employers are required to provide essential employee benefits, including social security contributions, health insurance, pension contributions, paid annual leave,and workplace injury benefits.These mandatory benefits ensure financial security, healthcare access, and legal protection for employees. Additionally, employers often enhance their compensation packages with supplemental benefits such as private health insurance, additional retirement plans, flexible work arrangements, and professional development allowances.
While these supplemental perks are not legally required, they help attract and retain talent in a competitive job market. Compliance with Polish labor laws, particularly regulations set by the Social Insurance Institution (ZUS), is crucial to avoid legal penalties and ensure employee well-being.
In Poland, employment termination is governed by strict labor laws to ensure fairness and compliance. Employers can terminate employment through mutual agreement, with notice, or without notice in cases of serious misconduct. Notice periods vary based on the employee's tenure, ranging from 2 weeks for those employed for less than 6 months to 3 months for employees with over 3 years of service. Employers must provide a written notice of termination, specifying the reason and informing the employee of their right to appeal. In cases of collective redundancies, employers are required to consult with trade unions and adhere to legal thresholds before proceeding.
Severance pay is mandatory for employees working in companies with at least 20 workers, with compensation based on tenure—ranging from 1 to 3 months' salary. The maximum severance amount is capped at 15 times the national minimum wage. Employers must also ensure that final payments, including outstanding wages and unused leave compensation, are settled promptly. Employees who believe they have been unfairly dismissed can challenge the decision in the Labour Court, which may result in reinstatement or financial compensation. Following due process, including proper documentation and final settlements, is crucial for compliance with Polish labor laws.
The process of termination varies depending on the specific terms outlined in the employment agreement and any existing collective agreements. It is also determined by the type of contract and the underlying reason for the termination.
In Poland, the notice period for a temporary or permanent employee is dependent on the employees length of service as below:
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 employees length of service, as detailed below:
Disclaimer
THIS CONTENT IS FOR INFORMATIONAL PURPOSES ONLY AND DOES NOT CONSTITUTE LEGAL OR TAX ADVICE. You should always consult with and rely on your own legal and/or tax advisor(s). Playroll does not provide legal or tax advice. The information is general and not tailored to a specific company or workforce and does not reflect Playroll’s product delivery in any given jurisdiction. Playroll makes no representations or warranties concerning the accuracy, completeness, or timeliness of this information and shall have no liability arising out of or in connection with it, including any loss caused by use of, or reliance on, the information.
ABOUT THE AUTHOR
Jesse Weisz
Jesse is an experienced R&D Analyst at Playroll, a leading Employer of Record (EOR) provider. With a strong background in data analysis and market research, Jesse specializes in identifying emerging trends and driving innovation in global HR solutions. She is an all-rounder, critical thinker and success-seeker (often inextricably linked to being a late-night tea drinker).
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As of January 1, 2025, Poland's minimum wage rates are:
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