Currency: Polish Złoty (PLN)

Capital: Warsaw

Official language: Polish

Payroll Cycle: Monthly

Paid Time Off

Holiday entitlement can be from 20 to 26 days in a calendar year, depending on the employee's employment record. Employees who have worked for less than ten years are entitled to 20 days, and employees who have worked for at least ten years are entitled to 26 days. The period based on which holiday entitlement is calculated includes education.

Public Holidays

• New Year’s day
• Epiphany
• Easter Sunday
• Easter Monday
• Labor Day
• Constitution Day
• Whit Sunday
• Corpus Christi
• Assumption Day
• All Saints' Day
• Independence Day
• Christmas Day
• 2nd Christmas Day

Individual Income Tax

The individual income tax depends on many variables, such as marital status, level of income, etc. The average  rages from 17% to 32%

Employer Tax

Approximately, 19.48% - 22.14% of employee salary

Employment Contract Details

Employment contracts must be in writing.

Probation Period

The maximum probation period is 3 months.

Minimum Wage Requirements

The Minimum Wage is PLN 3,000 per month.

Maximum working hours and overtime

The maximum working time is generally 40 hours per week and 8 hours a day.

Bonus and expense payments

It is common practice to grant bonuses to employees. Although the law does not regulate this type of compensation, usually they are divided into awards of a discretionary nature (so employees cannot effectively claim them) and bonuses that can be claimed by employees.

Parental Leave

During this period, typically, parents receive 60% of their salary and it starts once the maternity leaves ends. They can take from 32 to 34 weeks, depending if there were multiple births, and can be taken by either parent.

• Maternity Leave: employees are entitled to a minimum of 20 weeks of maternity leave and can reach to 33 weeks depending if there were multiple births. Employees are only allow to take up to 6 weeks before childbirth.
• Paternity Leave: employees are entitled to 2 weeks of paternity leave until the child turns 2 years old. If the other parent reduces their allotted maternity leave, then employees can claim the remaining part.

Sick Leave

Employees are entitled to sick leave provided they present a medical certificate before 1 week has passed since absence. If not they could risk a deduction of 25% of their allowance.

Contracts may be terminated by either party provided they provide written notice. For employers is required to present reasonable cause with concrete solid grounds.

Notice Period

In Poland, the notice period is based on the length of the labor relationship:

• Up to 6 months of employment - 2 weeks’ notice
• 6 months - 3 years of employment - 1 month’s notice
• 3+ years of employment - 3 months’ notice