If you’re hiring employees in Poland, you’re taking on a specific set of statutory obligations around leave entitlements, sick pay, parental benefits, and pension contributions. These aren’t optional extras; they’re legal minimums enforced under the Polish Labour Code, and getting them wrong exposes you to regulatory risk. This guide covers everything you need to know as a foreign employer in 2026.
Annual leave entitlements
Annual leave in Poland is a statutory right, and entitlement scales with length of service. Here’s how it works in practice.
Accrual and length of service
Employees are entitled to either 20 or 26 working days of paid annual leave per year, depending on how long they’ve been in the workforce:
- Less than 10 years of service: 20 working days per year
- 10 or more years of service: 26 working days per year
Note that “years of service” counts time across all employment, not just with your company. An employee joining you with 12 years of prior work history gets 26 days from day one.
The 14-day consecutive leave requirement
Polish law requires that at least one leave block each year be taken as an uninterrupted period of at least 14 calendar days. You can’t structure holiday schedules in a way that prevents this. If you’re managing a Polish team remotely, make sure your leave approval process accommodates this requirement rather than breaking it up into shorter stretches.
On-demand leave days
Employees are entitled to 4 “on-demand” leave days per year (urlop na żądanie). These days come out of the employee’s annual entitlement; they don’t sit on top of it. The key distinction is that the employee can request them at very short notice, and you’re generally obliged to grant them. Plan for this when managing team capacity.
Public holidays
Poland has 14 statutory public holidays in 2026. This includes Christmas Eve (December 24), which was added under regulations that took effect in 2025. Employees don’t work on these days, and they’re paid in full. Public holidays fall outside annual leave entitlement, so they don’t reduce an employee’s holiday balance.
Sick leave
Sick leave in Poland is split between employer liability and the state social insurance fund (ZUS). As the employer, you’re responsible for the first portion:
- First 33 days of sick leave per calendar year: You pay 80% of the employee’s salary
- For employees aged 50 and over: Your liability is reduced to the first 14 days only
Once your liability period ends, ZUS steps in and pays the sickness benefit directly. For most employees that’s from day 34; for those aged 50 and over, it’s from day 15. You don’t continue paying once ZUS takes over, but you do need to handle the administration correctly to ensure the handover runs smoothly.
Maternity and paternity leave
Poland’s parental leave system covers several distinct entitlements. It’s worth understanding each one separately, since they operate independently and have different funding arrangements.
Maternity leave
Maternity leave lasts 20 weeks for a single birth and is paid at 100% of salary by ZUS, not by you as the employer. For multiple births, the entitlement increases: 31 weeks for twins, 33 weeks for triplets, and up to 37 weeks for higher-order multiples. The employee must take at least 14 weeks of this leave after the birth; the remainder can, in some circumstances, be transferred.
Paternity leave
Fathers are entitled to 2 weeks of paternity leave, also paid at 100% of salary by ZUS. This leave can be taken any time within the first 12 months of the child’s life, and it doesn’t have to be taken in one block.
Parental leave
Following maternity leave, employees are entitled to parental leave of 41 weeks (43 weeks for multiple births). This is paid at 70% of salary by ZUS. Both parents have a right to this leave, and a portion of it is reserved exclusively for each parent on a use-it-or-lose-it basis. Parental leave is job-protected, meaning you’re obliged to reinstate the employee in their position when they return.
Childcare leave
In addition to the leave types above, employees are entitled to up to 36 months of childcare leave (urlop wychowawczy) to care for a child up to age 6. This leave is unpaid, but it’s fully job-protected. An employee on childcare leave can’t be made redundant in most circumstances, so you need to factor this into workforce planning.
Ppk: the mandatory pension savings plan
The Pracownicze Plany Kapitałowe (PPK) is Poland’s mandatory employee capital savings scheme, and as an employer you’re required to participate. Here’s how contributions break down:
- Employer contribution: 1.5% of gross salary (mandatory minimum)
- Employee contribution: 2% of gross salary (employees can opt out)
- State contribution: PLN 250 welcome payment per employee, plus PLN 240 per year
Enrolment is automatic for employees aged 18 to 54. Employees aged 55 to 69 can join voluntarily. There’s an auto re-enrolment process every 4 years, so employees who have opted out will be re-enrolled periodically unless they opt out again. You’re responsible for administering contributions and ensuring they’re paid into the correct PPK provider.
Managing polish benefits through an Employer of Record
Poland’s leave and benefits framework is detailed, and the employer-side administration (from sick leave handovers with ZUS to PPK contributions and parental leave paperwork) takes real effort to get right. For foreign companies without a legal entity in Poland, using an Employer of Record (EOR) is often the most practical route to compliant hiring.
An EOR becomes the legal employer of your Polish staff, handling contracts, payroll, and benefits administration in full compliance with local law. If you’re weighing your options, it’s worth comparing EOR services to find a provider that has strong coverage in Poland specifically.
Book a demo to see how RemotePass manages Polish leave and benefits on your behalf.
Frequently asked questions
How many days of annual leave are employees entitled to in poland?
Employees with less than 10 years of total service are entitled to 20 working days per year. Those with 10 or more years of service receive 26 working days. Years of service counts across all employment history, not just time with your company.
Does christmas eve count as a public holiday in poland?
Yes. December 24 is now a statutory public holiday in Poland, having been added under regulations that came into effect in 2025. Poland has 14 public holidays in total in 2026.
Who pays for sick leave in poland?
For the first 33 days of sick leave in a calendar year, you as the employer pay 80% of the employee’s salary. For employees aged 50 and over, your liability is limited to the first 14 days. After that, ZUS (the state social insurance fund) pays the sickness benefit.
Do foreign companies have to contribute to ppk in poland?
Yes. If you employ staff in Poland, you’re required to enrol eligible employees in the PPK scheme and contribute at least 1.5% of gross salary per employee per month. This applies whether you’re operating through a local entity or via an Employer of Record.
