Poland

Poland is a country in central Europe, bordered by Lithuania, Russia, Belarus, Ukraine, Slovakia, the Czech Republic, and Germany. The country has very high standards of living, safety, and economic freedom, as well as free university education and a universal health care system. Poland's diverse territory extends from the Baltic Sea in the north to the Sudeten and Carpathian Mountains in the south.

Types of Contracts

Contracts can be part-time or full-time.

• Fixed term (with a maximum of 33 months over 3 contracts, which including probation totals 36 months)
• Indefinite term

Working Hours

A standard workweek in Poland is 40 hours at 8 hours per day. Overtime rules depend on the employee's profession, but are usually a maximum of 150 hours per year (paid at 150%-200% of the regular rate).

Minimum Wage

The minimum wage in Poland is 3,600 PLN as of July 2023.

Probation Period

In Poland, probation periods are managed using a separate contract and can be a maximum of 3 months in length. Probation contracts tend to have the same terms as indefinite or fixed term contracts.

Medical Check

To start work, employees in Poland must complete a medical check, with a process as follows:

• Employer provides medical check form
• The doctor performs a test (the minimum test for office employees is normally an eye test)
• Medical certificate is issued
• Employee is reimbursed the cost of the medical check by their employer

Health and Occupation Training

Employees must complete Health and Occupation training within the first 3 months of employment, organized by the employer - this is normally first aid training or similar.

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Taxes & Local Employment Costs

Employee Taxes

Employees in Poland are taxed at 17% for income up to PLN 120,000, and 32% for income over that amount. Employees also contribute 9% to health insurance.

Employer Taxes & Contributions

Employers contribute 21.5% of the employee's gross salary for social security (Pension, disability, etc).

Additionally, before employment starts, the following one-off costs apply.

• Medical check, usually at a local medical facility, for approximately PLN 200 (typically organized by the employee and paid back to them in their first paycheck)
• Health and Safety training - performed by an external company, for approximately PLN 250

Annual Leave (Vacation)

Employees in Poland are entitled to a minimum of 21 days of annual leave. After completing 10 years of service, employees are entitled to a minimum of 26 days. Annual leave entitlements are calculated pro-rata for the first year of employment.

Sick Leave

In general, employees in Poland are entitled to receive full pay for the first 14 days of sick leave, after which the minimum amount of sick pay is reduced to 50% of their regular wages. This reduced pay rate applies for the next 180 days of sick leave, after which employees are no longer entitled to receive sick pay.

In addition to sick pay, employees are also entitled to certain protections from the employer while they are on sick leave. For example, the employer is not allowed to terminate the employment or discriminate against the employee because of their illness or injury.

Maternity Leave

An employee is entitled to maternity leave for:

• 20 weeks - in case of the birth of one child in one birth;
• 31 weeks - in the event of the birth of two children in one birth;
• 33 weeks - in case of giving birth to three children in one birth;
• 35 weeks - in case of giving birth to four children in one birth;
• 37 weeks - in the case of giving birth to five and more children in one birth.

The leave is paid by social security at 100% of the salary, and employees need to take at least 14 weeks of leave after the birth.

Paternity Leave

Fathers have the right to 2 weeks of paternity leave that can be taken before their child reaches the age of 24 months. It may be taken all at once or in two parts; each period must be a minimum of 1 week in duration.

Public Holidays

• New Year’s Day - January 1
• Epiphany - January 6
• Easter Sunday - Moveable date
• Easter Monday - Day after Easter Sunday
• International Workers' Day/May Day - May 1
• Constitution Day - May 3
• Pentecost Sunday - 7th Sunday after Easter
• Corpus Christi - 9th Thursday after Easter
• Assumption Day - August 15
• All Saints' Day - November 1
• Independence Day - November 11
• Christmas Day - December 25
• Second Day of Christmas - December 26

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Benefits

Summary

Medical insurance is not usually provided by employers in Poland - employees are covered by the state insurance.

Employees can choose to opt-out from pension contributions.

Termination Process

The termination process depends on the employment contract or Collective Agreement in place, and the reason for termination.

Notice Period

The notice period for termination depends on the employee’s length of service at the company:

• 0 – 6 months = 2 weeks notice
• 6 months-3 years = 1 month notice
• 3+ years = 3 months notice

Employers may terminate an employment contract with no notice in the event of:

• a serious breach of the employee’s basic employment duties;
• the employee committing an offense which results in the employee being unable to continue occupying their position (e.g. fraud)
• the employee losing the entitlements necessary to perform in their position (e.g. disbarring)

Severance Pay

Severance payments are also dependent on the employee’s length of service at the company:

• 0-2 years = 1 month of pay
• 2-8 years = 2 months of pay
• 8+ years = 3 months of pay

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