Country Guides Poland
POLAND
COUNTRY
GUIDELINES
POLAND
1. AN OVERVIEW OF EMPLOYING IN POLAND
2. AN OVERVIEW OF THE MAIN STATUTORY BENEFITS
3. CONTRACTUAL PROVISIONS
4. HOLIDAY ENTITLEMENT
5. PUBLIC HOLIDAY DATES
CONTENT
POLAND
AN OVERVIEW OF EMPLOYING IN POLAND
CURRENCY
Polish złoty (PLN zł)
PAY DATE
Salaries in Poland are usually paid monthly,
on the last working day of the month.
SALARY
The minimum wage for employees in Poland in 2025 is PLN 4,666 gross per month and PLN 30.50 gross
per hour.
BONUS
There is no statutory requirement, however, any
variable salary including bonuses and compensation
should be outlined in the contract of employment.
SOCIAL SECURITY SYSTEM
The employer is obliged to pay monthly contributions to social and health insurance to the social security
scheme Zaktad Ubezpieczen Spotecznyc (ZUS) and advances on the income tax.
The tax advance needs to be paid by the 20thday of the next calendar month.
The contribution to social security insurance needs to be paid by the 15th day of the next calendar
month.
The social security contributions are divided into four categories:
old-age pension
disability pension
sickness, including maternity insurance
work accident insurance
HEALTHCARE
Poland has a mixed healthcare system, some of it is private and some public. As an employee, it is
compulsory to pay 9% of your gross salary towards healthcare.
POLAND
EMPLOYERS’ COSTS
PENSION
Poland has a three-tier pension system-the third tier being based on voluntary contribution. The first pillar
is a mandatory scheme paid to the Social Insurance Institution (ZUS) and is based on NDC (National
Defined Contribution) accounts. Both employers and employees are required to contribute 9.76% of the
employee's gross salary monthly.
AN OVERVIEW OF THE MAIN STATUTORY
BENEFITS
SICKNESS
Employees in Poland are entitled to 182 days of paid sick leave per year. The sick leave consists of two
types of paid leave depending on who is obliged to continue payments during this period.
Employees (50 years old or younger) are entitled to up to 33 sick days per year paid by the employer, and
after 33 days, the payments are made by the social security system. If an employee is older than 50 years,
then they are only entitled to 14 sick days paid by the employer, and all the days over that are paid by the
social security system.
Sick leave pay is paid at 80% of the employees' normal salary or 100% due to an accident at work, an
accident while travelling to or from work, or illness/disease during pregnancy. The sick pay is paid for each
day of incapacity to work, including rest days.
Types
Employer (% of
gross salary)
Employee (% of
gross salary)
Retirement pension contribution (ZUS) 9.76% 9.76%
Disability Insurance 6.50% 1.50%
Sickness Insurance N/A 2.45%
Accident Insurance 0.93% N/A
Health insurance N/A 9%
Labor Fund 2.45% N/A
Employee Capital Plans (PPK) 1.50% N/A
Unemployment Fund 0.10% N/A
The employer contributes 20.48% of the employee’s salary, while the employee contributes 22.71% of
their salary.
POLAND
MATERNITY & PATERNITY LEAVE
Maternity Leave:
All women in Poland are entitled to 20 weeks of maternity leave. The entitlement increases for multiple
births. The employee may use up to 6 weeks of maternity leave before the expected date of childbirth.
If the employee has not taken maternity leave before the childbirth, the maternity leave begins on the day
of childbirth. A week of maternity leave corresponds to 7 days counted from the first day of this leave.
After giving birth, the mother must use 14 weeks of leave on a compulsory basis. The mother can transfer
up to 6 weeks of her maternity leave to the father.
During maternity leave, an employee has the right to receive maternity benefit of 100% of her
remuneration paid by the Social Security Office. Upon returning to work, the employee must be reemployed
in the same or equivalent equal position.
The duration of maternity leave depends on the number of children born at one birth and is as follows:
20 weeks – in the case of birth of one child
31 weeks – in the case of birth of two children
33 weeks – in the case of birth of three children
35 weeks – in the case of birth of four children
37 weeks – in the case of birth of five and more children.
Paternity Leave:
An employee – a father raising a child is entitled to paternity leave of up to 2 weeks, but no longer than:
until the child reaches the age of 12 months; or
until 12 months have elapsed since the date on which the ruling on the adoption of a child takes
effect, no longer, however, than until the child reaches the age of 14.
Paternity leave may be used on a one-off basis or in no more than 2 parts, neither of which may be shorter
than one week.
Parental Leave:
Parental leave is set at the maximum length of up to 32 weeks upon birth of one child and up to 34 weeks
upon birth of more than one child simultaneously.
Parental leave may be taken:
in its entirety by one of the employees – parents,
simultaneously by both employees – parents. In such a case, the periods of use of such leave by the
female employee and the employee – father are aggregated and must not exceed 32 weeks per child.
In the case of simultaneous birth of more than one child, they may not exceed 34 weeks
interchangeably between both parents, who share the 32 weeks between them
This time is unpaid and can be taken up until the end of the calendar year in which the child turns 6 years
old.
POLAND
CONTRACTUAL PROVISIONS
Probationary Period
A probationary period in Poland cannot be longer than 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.
Life Assurance
There are no official regulations or statutory requirements for this.
Every employer may provide the employees with additional life insurance/medical package. This
constitutes the employee's income and is taxed.
Another way of this is that the employer may act only as an intermediary and sign a contract with the
financial institution however, they may not finance these additional elements. In this case the employees
will finance it themselves (there will be a deduction from their net salary); the employer will transfer the
premiums to the financial institution. In this case, the contributions will not constitute their income.
ADDITIONAL STATUTORY INSURANCES/ALLOWANCES
Overtime
Overtime is paid at 150% of the normal rate of
that employee. If the overtime that the employee
is required to work is at night, on a Sunday, on a
public holiday or any day that was meant to be
non-working then the overtime must be paid at
200% of the normal rate.
Working Hours
Full time employment in Poland is considered
an average of 8 hours a day and 40 hours per
week. Employers are required to keep
accurate records of working hours to ensure
an employee's average working hours do not
exceed this.
Contract of Employment
Electronic contracts are recognized by Polish law. A person's intent can be expressed by any action,
including in an electronic form (declaration of intent) (Article 60 Civil Code).
Any employment contract can be
terminated if both parties agree, at any
time. 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. If the contract is
expiring, then the contract can be ended
with no requirements.
TERMINATION
POLAND
HOLIDAY ENTITLEMENT
Length of Employment Notice Period
6 months or less 2 weeks
More than 6 months, less than 3 years 1 month
More than 3 years 3 months
Length of Employment Severance Pay Entitlement
2 years or less 1 months’ salary
2 to 8 years 2 months’ salary
More than 8 years 3 months’ salary
Notice Period
What counts toward the 10 years?
Previous jobs (in Poland or abroad)
Education also counts toward work experience:
Basic vocational school: 3 years
Secondary vocational school: 5 years
General secondary school: 4 years
University degree: 8 years (max counted from
education)
If an employee graduated university and worked for 2 years,
they would already be entitled to 26 days (8+2=10).
Severance pay is only required to be paid if the employer in question has a total of 20 or more employees
at the time of dismissal and it is through their fault that the contract is coming to an early end.
Severance Pay
Holiday entitlement in Poland is accrued based on tenure inclusive of all periods of employment and
upper secondary education and is not specific to the current employer.
20 days per year — for employees with less than 10 years of total work experience
26 days per year — for employees with 10 years or more of total work experience
POLAND
PUBLIC HOLIDAYS
In 2025, Poland observes 14 public holidays, including the newly added Christmas Eve (Wigilia), which
became an official day off starting February 1, 2025.
If a public holiday falls on a Saturday, the employee is entitled to an additional day of paid leave. This rule
does not apply if a public holiday falls on a Sunday.
Employees can 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. Accrued leave must be used by 30 September of the following
calendar year. Should there be any outstanding leave upon termination, employees are entitled to cash
remuneration.
PUBLIC HOLIDAY DATES 2025
1 JANUARY Wednesday New Year’s Day (Nowy Rok)
6 JANUARY Monday Epiphany (Trzech Króli)
20 APRIL Sunday Easter Sunday (Wielkanoc)
21 APRIL Monday
Easter Monday (Poniedziałek
Wielkanocny)
1 MAY Thursday Labour Day (Święto Pracy)
3 MAY Saturday
Constitution Day (Święto
Konstytucji 3 Maja)
8 JUNE Sunday
Pentecost (Zesłanie Ducha
Świętego)
19 JUNE Thursday Corpus Christi (Boże Ciało)
15 AUGUST Friday
Assumption Day (Wniebowzięcie
Najświętszej Maryi Panny)
1 NOVEMBER Saturday
All Saints’ Day (Wszystkich
Świętych)
11 NOVEMBER Tuesday
Independence Day (Święto
Niepodległości)
POLAND
Please note:
The contents of this document are not designed to constitute legal advice; all information is for
general informational purposes only.
All figures and dates are reviewed regularly by TopSource Worldwide and are true at the time of
publication.
GET IN TOUCH
US +1 213 320 1125
UK +44 (0)203 137 0217
INDIA+1 800 2100 323
SALES@TOPSOURCEWORLDWIDE.COM
TOPSOURCEWORLDWIDE.COM
PUBLIC HOLIDAY DATES 2025
24 DECEMBER Wednesday
Christmas Eve (Wigilia Bożego
Narodzenia)
25 DECEMBER Thursday Christmas Day (Boże Narodzenie)
26 DECEMBER Friday
Second Day of Christmas (Drugi
Dzień Świąt)
POLAND
COUNTRY
GUIDELINES
POLAND
1. AN OVERVIEW OF EMPLOYING IN POLAND
2. AN OVERVIEW OF THE MAIN STATUTORY BENEFITS
3. CONTRACTUAL PROVISIONS
4. HOLIDAY ENTITLEMENT
5. PUBLIC HOLIDAY DATES
CONTENT
POLAND
AN OVERVIEW OF EMPLOYING IN POLAND
CURRENCY
Polish złoty (PLN zł)
PAY DATE
Salaries in Poland are usually paid monthly,
on the last working day of the month.
SALARY
The minimum wage for employees in Poland in 2025 is PLN 4,666 gross per month and PLN 30.50 gross
per hour.
BONUS
There is no statutory requirement, however, any
variable salary including bonuses and compensation
should be outlined in the contract of employment.
SOCIAL SECURITY SYSTEM
The employer is obliged to pay monthly contributions to social and health insurance to the social security
scheme Zaktad Ubezpieczen Spotecznyc (ZUS) and advances on the income tax.
The tax advance needs to be paid by the 20thday of the next calendar month.
The contribution to social security insurance needs to be paid by the 15th day of the next calendar
month.
The social security contributions are divided into four categories:
old-age pension
disability pension
sickness, including maternity insurance
work accident insurance
HEALTHCARE
Poland has a mixed healthcare system, some of it is private and some public. As an employee, it is
compulsory to pay 9% of your gross salary towards healthcare.
POLAND
EMPLOYERS’ COSTS
PENSION
Poland has a three-tier pension system-the third tier being based on voluntary contribution. The first pillar
is a mandatory scheme paid to the Social Insurance Institution (ZUS) and is based on NDC (National
Defined Contribution) accounts. Both employers and employees are required to contribute 9.76% of the
employee's gross salary monthly.
AN OVERVIEW OF THE MAIN STATUTORY
BENEFITS
SICKNESS
Employees in Poland are entitled to 182 days of paid sick leave per year. The sick leave consists of two
types of paid leave depending on who is obliged to continue payments during this period.
Employees (50 years old or younger) are entitled to up to 33 sick days per year paid by the employer, and
after 33 days, the payments are made by the social security system. If an employee is older than 50 years,
then they are only entitled to 14 sick days paid by the employer, and all the days over that are paid by the
social security system.
Sick leave pay is paid at 80% of the employees' normal salary or 100% due to an accident at work, an
accident while travelling to or from work, or illness/disease during pregnancy. The sick pay is paid for each
day of incapacity to work, including rest days.
Types
Employer (% of
gross salary)
Employee (% of
gross salary)
Retirement pension contribution (ZUS) 9.76% 9.76%
Disability Insurance 6.50% 1.50%
Sickness Insurance N/A 2.45%
Accident Insurance 0.93% N/A
Health insurance N/A 9%
Labor Fund 2.45% N/A
Employee Capital Plans (PPK) 1.50% N/A
Unemployment Fund 0.10% N/A
The employer contributes 20.48% of the employee’s salary, while the employee contributes 22.71% of
their salary.
POLAND
MATERNITY & PATERNITY LEAVE
Maternity Leave:
All women in Poland are entitled to 20 weeks of maternity leave. The entitlement increases for multiple
births. The employee may use up to 6 weeks of maternity leave before the expected date of childbirth.
If the employee has not taken maternity leave before the childbirth, the maternity leave begins on the day
of childbirth. A week of maternity leave corresponds to 7 days counted from the first day of this leave.
After giving birth, the mother must use 14 weeks of leave on a compulsory basis. The mother can transfer
up to 6 weeks of her maternity leave to the father.
During maternity leave, an employee has the right to receive maternity benefit of 100% of her
remuneration paid by the Social Security Office. Upon returning to work, the employee must be reemployed
in the same or equivalent equal position.
The duration of maternity leave depends on the number of children born at one birth and is as follows:
20 weeks – in the case of birth of one child
31 weeks – in the case of birth of two children
33 weeks – in the case of birth of three children
35 weeks – in the case of birth of four children
37 weeks – in the case of birth of five and more children.
Paternity Leave:
An employee – a father raising a child is entitled to paternity leave of up to 2 weeks, but no longer than:
until the child reaches the age of 12 months; or
until 12 months have elapsed since the date on which the ruling on the adoption of a child takes
effect, no longer, however, than until the child reaches the age of 14.
Paternity leave may be used on a one-off basis or in no more than 2 parts, neither of which may be shorter
than one week.
Parental Leave:
Parental leave is set at the maximum length of up to 32 weeks upon birth of one child and up to 34 weeks
upon birth of more than one child simultaneously.
Parental leave may be taken:
in its entirety by one of the employees – parents,
simultaneously by both employees – parents. In such a case, the periods of use of such leave by the
female employee and the employee – father are aggregated and must not exceed 32 weeks per child.
In the case of simultaneous birth of more than one child, they may not exceed 34 weeks
interchangeably between both parents, who share the 32 weeks between them
This time is unpaid and can be taken up until the end of the calendar year in which the child turns 6 years
old.
POLAND
CONTRACTUAL PROVISIONS
Probationary Period
A probationary period in Poland cannot be longer than 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.
Life Assurance
There are no official regulations or statutory requirements for this.
Every employer may provide the employees with additional life insurance/medical package. This
constitutes the employee's income and is taxed.
Another way of this is that the employer may act only as an intermediary and sign a contract with the
financial institution however, they may not finance these additional elements. In this case the employees
will finance it themselves (there will be a deduction from their net salary); the employer will transfer the
premiums to the financial institution. In this case, the contributions will not constitute their income.
ADDITIONAL STATUTORY INSURANCES/ALLOWANCES
Overtime
Overtime is paid at 150% of the normal rate of
that employee. If the overtime that the employee
is required to work is at night, on a Sunday, on a
public holiday or any day that was meant to be
non-working then the overtime must be paid at
200% of the normal rate.
Working Hours
Full time employment in Poland is considered
an average of 8 hours a day and 40 hours per
week. Employers are required to keep
accurate records of working hours to ensure
an employee's average working hours do not
exceed this.
Contract of Employment
Electronic contracts are recognized by Polish law. A person's intent can be expressed by any action,
including in an electronic form (declaration of intent) (Article 60 Civil Code).
Any employment contract can be
terminated if both parties agree, at any
time. 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. If the contract is
expiring, then the contract can be ended
with no requirements.
TERMINATION
POLAND
HOLIDAY ENTITLEMENT
Length of Employment Notice Period
6 months or less 2 weeks
More than 6 months, less than 3 years 1 month
More than 3 years 3 months
Length of Employment Severance Pay Entitlement
2 years or less 1 months’ salary
2 to 8 years 2 months’ salary
More than 8 years 3 months’ salary
Notice Period
What counts toward the 10 years?
Previous jobs (in Poland or abroad)
Education also counts toward work experience:
Basic vocational school: 3 years
Secondary vocational school: 5 years
General secondary school: 4 years
University degree: 8 years (max counted from
education)
If an employee graduated university and worked for 2 years,
they would already be entitled to 26 days (8+2=10).
Severance pay is only required to be paid if the employer in question has a total of 20 or more employees
at the time of dismissal and it is through their fault that the contract is coming to an early end.
Severance Pay
Holiday entitlement in Poland is accrued based on tenure inclusive of all periods of employment and
upper secondary education and is not specific to the current employer.
20 days per year — for employees with less than 10 years of total work experience
26 days per year — for employees with 10 years or more of total work experience
POLAND
PUBLIC HOLIDAYS
In 2025, Poland observes 14 public holidays, including the newly added Christmas Eve (Wigilia), which
became an official day off starting February 1, 2025.
If a public holiday falls on a Saturday, the employee is entitled to an additional day of paid leave. This rule
does not apply if a public holiday falls on a Sunday.
Employees can 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. Accrued leave must be used by 30 September of the following
calendar year. Should there be any outstanding leave upon termination, employees are entitled to cash
remuneration.
PUBLIC HOLIDAY DATES 2025
1 JANUARY Wednesday New Year’s Day (Nowy Rok)
6 JANUARY Monday Epiphany (Trzech Króli)
20 APRIL Sunday Easter Sunday (Wielkanoc)
21 APRIL Monday
Easter Monday (Poniedziałek
Wielkanocny)
1 MAY Thursday Labour Day (Święto Pracy)
3 MAY Saturday
Constitution Day (Święto
Konstytucji 3 Maja)
8 JUNE Sunday
Pentecost (Zesłanie Ducha
Świętego)
19 JUNE Thursday Corpus Christi (Boże Ciało)
15 AUGUST Friday
Assumption Day (Wniebowzięcie
Najświętszej Maryi Panny)
1 NOVEMBER Saturday
All Saints’ Day (Wszystkich
Świętych)
11 NOVEMBER Tuesday
Independence Day (Święto
Niepodległości)
POLAND
Please note:
The contents of this document are not designed to constitute legal advice; all information is for
general informational purposes only.
All figures and dates are reviewed regularly by TopSource Worldwide and are true at the time of
publication.
GET IN TOUCH
US +1 213 320 1125
UK +44 (0)203 137 0217
INDIA+1 800 2100 323
SALES@TOPSOURCEWORLDWIDE.COM
TOPSOURCEWORLDWIDE.COM
PUBLIC HOLIDAY DATES 2025
24 DECEMBER Wednesday
Christmas Eve (Wigilia Bożego
Narodzenia)
25 DECEMBER Thursday Christmas Day (Boże Narodzenie)
26 DECEMBER Friday
Second Day of Christmas (Drugi
Dzień Świąt)
POLAND