Quick facts

‍

‍

Poland, which is located in Central Europe, is bordered by Germany, the Czech Republic, Slovakia, Lithuania, Ukraine, Russia, and Belarus. It provides straightforward access to Scandinavia across the Baltic Sea. With Warsaw as its capital, Poland is divided into 16 provinces (voivodeships). The zloty (PLN) is the national currency, and Polish is the official language. Acvian provides PEO and EOR in Poland.

‍

Poland belongs to a number of international institutions, such as the World Trade Organization (WTO), the Organization for Economic Co-operation and Development (OECD), the European Union (EU), and the North Atlantic Treaty Organization (NATO).

‍

‍

Employment contracts

In Poland, there are differing contract kinds, including open-ended and fixed-term contracts.

‍

‍

Probation period

The trial period cannot last more than three months.

‍

‍

Working hours

In an accepted settlement period, which cannot be longer than four months, the working time cannot be more than eight hours per day and forty hours per typical five-day workweek. This means that, within the framework of the settlement period, a weekly norm always has an average character, and also that character may change based on the working time organization.

‍

Following the circumstances specified in the Labor Code, the legislator has made it possible to reduce or increase the settlement period and the number of hours worked per day. However, the total weekly working time, including overtime, cannot, on average, exceed 48 hours within the acceptable settlement term.

‍

‍

Vacation days

Depending on the number of years worked, annual paid vacation leave is either 20 (minimum) or 26 days long. A worker who has been employed for more than ten years may request 26 days of vacation time. On days that are working days for the employee, vacation is given.

‍

The holiday leave may be divided into portions upon the employee’s request. However, in this scenario, at least one such portion of the vacation time must last for a minimum of 14 consecutive calendar days. The pay for the holiday leave is paid in the same amount as for working days.

‍

‍

Sick leave

When an employee is unable to work because of illness or isolation brought on by a contagious disease, for a total of up to 33 days in a calendar year, or for an employee over the age of 50, for a total of up to 14 days in a calendar year, the employee is still entitled to 80% of their pay. An employee retains the right to receive 100% of her pay in the event of a pregnancy-related illness that occurs within the time frame mentioned above. The employee is entitled to Social Insurance Agency sickness payments if the period of incapacity to work remains longer.

‍

‍

Maternity / Paternity leave

A female employee who gives birth to one child is entitled to 20-week maternity leave. If parents give birth to more than one child, this leave is extended correspondingly. Prior to the expected due date, the female employee may take no more than six weeks of maternity leave. Any of the parents may be given an extra 32 weeks of parental leave, for a total of 52 weeks of leave linked to childbirth. In general, the parent on leave due to childbirth will be paid 100% of their basic salary for the first half of the leave and 60% for the second.

‍

The female employee may waive her right to the remaining of her maternity leave after taking at least 14 weeks of it after childbirth. In this situation, the employee—the father who is raising the child—is granted the remaining unused period of the maternity leave upon his written request. The employee, who is the father of the child, is also entitled to 2-week paternity leave.

‍

‍

Wages and Salary Payment

The official minimum wage in Poland from the 1st January 2026 is 4806 PLN per month (gross salary).

‍

For those who are receiving a salary, wages are often paid monthly; for those who are paid by the hour, they may be paid weekly or monthly. Other payment schedules, like every two weeks, may be used by some employers.

‍

Whatever the frequency of payment, it must be detailed in a written statement of particulars sent to every employee at the start of employment or earlier.

‍

‍

Benefits

Paid vacation, health insurance, worldwide accident insurance.

‍

‍

Bonuses / Expenses

Employer reimbursements for non-business costs are typically subject to taxation for the employee. To a specific level, business travel expenses can be paid without creating a tax obligation. The employee receives a taxable benefit when the employer covers school costs or home visits.

‍

‍

Employer Taxes

Social Security Contribution: The employer’s portion of social security contributions ranges between 19.48% and 22.14% of the employee’s gross salary:

‍

Pensions and Disability Insurance: 16.26% of total gross salary (up to a cap of PLN 260,190 in 2025 and PLN 282,600 in 2026).

‍‍

‍Accident Insurance:

‍

• 1.67% of total gross salary for employers with up to nine employees
• 0.67% to 3.33% of total gross salary for employers with more than nine employees (the precise rate depends on the business sector).
• In practice, a flat rate of 1.67% is applied to foreign employers.

‍

Labor Fund: 2.45% of total gross salary

‍

Employee Guaranteed Benefits Fund: 0.10% of total gross salary

‍

Note:
Rates may vary depending on the type of employment contract.

‍

‍

Employee Taxes

The tax rates applicable to income earned in 2025 如下：

‍

• 年应税收入不超过120,000波兰兹罗提的部分 按 12%的税率征收
  ，扣除 减税额 为 3,600波兰兹罗提 （即30,000波兰兹罗提的12%，这代表了免税收入门槛）。
• 年应税收入超过120,000波兰兹罗提的部分 按 32%的税率征收。
• 某些类型的收入不与一般收入合并计算，但适用 19%的统一税率。

‍

社会保障缴款：

‍

• 养老和伤残保险：占工资总额的9.76%
• 疾病保险：占工资总额的2.45%
• 医疗保险：占工资总额的9%

‍

注意：费率可能因雇佣合同类型而异。

‍

‍

通知期

对于固定期限或无固定期限的合同（包括与波兰EOR签订的合同），通知期可以是两周、一个月或三个月；对于已完成试用期的协议，通知期可以是三个工作日、一周或两周。

‍

‍

终止雇佣和遣散费

当雇佣关系因集体解雇而终止，或因非员工自身原因被解雇时（假设公司雇佣至少20人），员工有权获得遣散费。

‍

遣散费金额不得超过法案最低工资规定中就业最低报酬的15倍（即最高遣散费约为8,600欧元）。然而，双方可以同意超出此上限。劳动法典还规定了在员工退休或伤残时提供死亡抚恤金和遣散费。