Poland

Poland is a large country in Central Europe and the fifth-biggest member of the EU by population size. Poland's diverse terrain extends from the Black Sea in the north to the Carpathian Mountains in the south.
Contractor Management
EOR
Payroll
Contractor of Record
Currency
Polish zloty (PLN)
Payroll Frequency
Monthly
Employer Taxes
19.48% - 22.14%

Overview

Population
38,268,000
Language
Polish
Capital
Warsaw
Currency
Polish zloty (PLN)
Country code
+48
Min wage
2,800 PLN gross per month
Working hours
8 hours per day
Weekdays
Monday to Friday
Work hours per week
40 hours per week

Payroll

Salaried Employees
Time-Based Employees
13th Salary
Avg employer tax

19.48% - 22.14%

Tax Breakdown

  • Retirement pension: 9.76%
  • Pension: 6.50%
  • Disability: 0.67% – 3.33%
  • Labor fund: 2.45%
  • Guaranteed Employee Benefits Fund: 0.10%

VAT

VAT

23%

Tax Calculation for Poland
*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
PL
*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Employer cost
Total monthly cost of employment
GBP 9,633
Gross monthly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
GBP 9,633
Gross yearly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in Poland typically includes the following steps to ensure a smooth transition for new hires:

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in Poland
When drafting an employment contract for employees in Poland, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days

The extent of entitlement to paid sick leave is determined by an employee's age. Employees aged under 50 are entitled to 33 days' sick leave paid by their employers (with social security responsible for payments from day 34 onward). Employees aged over 50  are entitled to 14 days' sick leave paid by their employers (with social security responsible for payments from day 15 onward). Sick leave payments are 80% of salary unless the illness occurred during pregnancy or is work-related (in which case the payments are 100% of the employee's salary).

Maternity leave

Maternity leave is paid by social security at 100% of the mother's regular salary for a period determined by the number of children born or adopted:

  • One child: 20 weeks
  • Two children: 31 weeks
  • Three children: 33 weeks
  • Four children: 35 weeks
  • Five or more children: 37 weeks
  • A minimum of 14 weeks of maternity leave must be taken after the child's birth
Paternity leave

Paid paternity leave in Poland is two weeks, with 100% of the father's salary paid by social security.

Annual Leave
Public holidays in Poland
  • 1 Jan: New Year's Day
  • 6 Jan: Epiphany
  • 17 Apr: Easter Sunday
  • 18 Apr: Easter Monday
  • 1 May: Labor Day
  • 3 May: Constitution Day
  • 5 Jun: Whit Sunday
  • 16 Jun: Corpus Christi
  • 15 Aug: Assumption Day
  • 1 Nov: All Saints' Day
  • 11 Nov: Independence Day
  • 25 Dec: Christmas Day
  • 26 Dec: 2nd Day of Christmas

Termination Process

Termination processes vary according to the type of contract, the reason for termination, the employment contract, and any collective agreements that are in place.

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Grow Your Team in Poland
with RemotePass

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Poland.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

Free 7-day trial

No credit card required

Cancel anytime

Hiring in Poland | Payroll, Tax & Employment Guide

With a rapidly growing tech sector and strategic European location, Poland delivers quality talent at competitive costs. This guide covers everything you need to know to hire in Poland with confidence.

RemotePass makes hiring in Poland simple. We handle compliance, contracts, and payroll. You focus on building your business.

Key Takeaways for Hiring in Poland

  • Employees receive twenty to twenty-six days of paid annual leave based on total years of service, including education credits.
  • Employers must register new hires with ZUS within seven days.
  • Strong protections apply for maternity, paternity, parental, and caregiving leave.
  • Work and residence permits must be updated or cancelled within fifteen working days of termination.

Quick Facts For Hiring In Poland

Continent
Europe
Capital
Warsaw
Currency
Polish złoty (PLN, zł)
Language
Polish
Payroll Cycle
Monthly
Pay Date
27th of the month (processed one banking day earlier when the 27th falls on a weekend or public holiday)

Poland Employment Contract Overview

Contracts in Poland must meet specific legal standards. Here’s the framework we use to ensure each employment agreement covers all mandatory terms.

Contract Type
Fixed-term/Open-ended
Local Language Required?
Yes
Bilingual?
Yes
Probation Period
Up to three months
Minimum Paid Time Off
20 days for employees with less than 10 years of service
26 days for employees with 10 or more years of service(Periods of completed education also count toward service years.)
Public Holidays
11 Public holidays
Notice Period
Less than six months of employment: Two weeks
Six months to three years of employment: One month
Over three years of employment: Three months

What Do You Need To Include In A Polish Employment Contract?

To stay compliant in Poland, employment contracts need to clearly define the main terms of the job from day one. Below are the details that must be included to stay compliant.

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work in Poland?

Poland’s payroll system is structured around statutory wage rules, social security contributions, and straightforward monthly payments. Here’s how payroll works for employers hiring in Poland.

Payroll Setup

Salary currency

Polish złoty (PLN, zł)

Minimum Wage

Monthly: PLN 4,666

Hourly: PLN 30.50

Hours per Week

40 hours per week / Eight hours per day

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

None.

Gross Salary Structure

Gross salary does not follow a standardized structure in Poland.

What Payroll Taxes Do Employers Pay in Poland?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

Pension (emerytalne):

9.76%

Disability (rentowe):

6.50%

Accident (wypadkowe):

1.67% (varies by company risk category)

Labour Fund (Fundusz Pracy) Unemployment:

2.45%

Employee Benefits Fund (FGŚP):

0.10%

Pracownicze Plany Kapitałowe (PPK):

Minimum 1.5% of the employee’s salary, up to 4% (employees may opt out)

What Payroll Taxes Do Employees Pay in Poland?

Individual Income Tax

Income up to PLN 30,000 per year is tax-free under the tax-free allowance.

  • Up to PLN 120,000: 12% tax rate

  • Above PLN 120,000: 32% tax rate

Social Contributions


Total Employee Contribution:

22.71%

Pension Insurance (emerytalne):

9.76%

Disability Insurance (rentowe):

1.5%

Sickness Insurance (chorobowe):

2.45%

Health Insurance (zdrowotne):

9%

Pracownicze Plany Kapitałowe (PPK):

2% basic rate, with option to increase up to 4%. Employees can opt out.

Income Tax Ranges in Poland

General income is taxed under a national and regional progressive system, so effective rates vary by autonomous community.

Income up to 30,000 PLN per year is effectively tax-free through a 3,600 PLN tax reduction.

Income above 120,000 PLN per year is taxed at 10,800 PLN plus 32% of the amount exceeding 120,000 PLN.

For income over 1,000,000 PLN per year, an additional 4% solidarity surcharge applies to the excess.

Self-employed individuals and certain categories of workers can choose a flat 19% tax, or lump-sum taxation (3% - 17%), depending on the type of business activity.

Hiring cost calculator 

*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
PL
*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Employer cost
Total monthly cost of employment
GBP 9,633
Gross monthly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
GBP 9,633
Gross yearly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation

Mandatory Employee Benefits in Poland

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

Health insurance is mandatory for all employees.

Employers must register employees with ZUS within seven days of starting work (Form ZUS ZUA).

Coverage for social insurance (retirement, disability, sickness, accident) and health insurance begins on the employee’s first working day, regardless of when ZUS processes the registration.

Pension/Social Security Government

Payroll Contributions

Pension, Disability, Sickness, Accident Insurance, the Labour Fund, and the Guaranteed Employee Benefits Fund are all mandatory.

Employers must register employees with ZUS and ensure all contributions are paid.

PPK (Pracownicze Plany Kapitałowe) is a long-term savings scheme that employers must enroll employees in, but employees may opt out. PPK is co-financed by the employer, employee, and the state.

Leave And Holiday Entitlement In Poland

Annual leave

Employees get 20 working days of annual leave if their total length of service (including eligible education periods) is less than ten years, and 26 working days if they have ten years or more of service.

Annual leave must generally be used within the year it is earned, unless carried over. Any unused leave becomes time-barred after 30 September of the following year.

At least one portion of annual leave must last for fourteen consecutive calendar days.

Employers must schedule leave according to a leave plan that balances employee preferences with operational needs. Failure to grant leave may result in fines ranging from PLN 1,000 to PLN 30,000.

Employees are also entitled to four days of leave on request (“urlop na żądanie”), which can be taken on the same day they notify the employer

Public holidays

Poland observes fourteen statutory public holidays, including the newly introduced Christmas Eve holiday.

Eight national holidays

Employees receive an additional day off if a public holiday falls on a Saturday.

Sick Leave

Employers must pay sick leave at:

  • 80% of the employee’s average assessment basis (typically the average gross monthly salary over the past twelve months), or

  • 100% in special situations such as:

    • illness during pregnancy,

    • an accident on the way to or from work,

    • medical procedures involving organ, tissue, or cell donation.

Employer-funded sick pay is limited to:

  • up to 33 calendar days per year for employees under fifty, or

  • up to 14 days per year for employees aged 50 or older.

  • Employees must complete a 30-day continuous insurance period (the “waiting period”) before becoming eligible.

Maternity Leave

Standard maternity leave is 20 weeks for the birth of one child.

For multiple births, the entitlement increases to:

  • 31 weeks for twins

  • 33 weeks for triplets

  • 35 weeks for quadruplets

  • 37 weeks for five or more children

Maternity leave is compensated at 100% of salary, paid by the Social Insurance Institution (ZUS).

Employees may begin maternity leave up to six weeks before the expected delivery date.

Paternity Leave

Fathers are entitled to two weeks of fully paid paternity leave, which must be taken before the child reaches 24 months of age.

This leave is paid at 100% of salary, funded by ZUS.

Other Types of Leave

Polish law provides several additional leave entitlements, including:

  • Parental Leave: 41 weeks after maternity leave ends (paid at 70%), or 43 weeks for multiple births.
    Each parent has an exclusive nine-week portion that cannot be transferred.

  • Childcare Leave: Up to 36 months, which may be taken in up to five parts.

  • Marriage Leave: Two days

  • Child Birth Leave: Two days

  • Bereavement Leave: Two days for the death or funeral of a child, spouse, parent, stepfather, or stepmother
    One day for the funeral of a sibling, mother-in-law, father-in-law, grandmother, or grandfather

  • Training Leave: Six days for external exams and twenty-one days for a thesis diploma.

  • Time Off for Force Majeure: Two days per year with 50% salary.

  • Carer’s Leave: Five days per year to care for a relative or household member who requires significant support due to a serious medical reason.

Termination and Offboarding in Poland

Ending an employment relationship in Poland requires thoughtful handling, as labor law sets clear rules for notice, severance, and documentation.

Here’s what you need to know to manage resignations, dismissals, and contract endings confidently and compliantly.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

Poland Employee Resignation

Acceptable grounds

  • For extraordinary resignations (for important reasons), valid reasons include:

    • Substantial change in working conditions

    • Non-payment or repeated delays in salary

    • Serious breach of obligations by employer

Notice

Form

The declaration (notice) must be in writing.

Notice period

  • After the probation period, employees must provide notice based on length of service:

    • Up to 6 months employment: Two weeks.

    • Six months to three years: One month.

    • More than three years: Three months.

  • No notice is required in cases of extraordinary resignations.

Payment in lieu of notice or notice waiver

Polish law does not allow unilateral payment in lieu of notice. However, it can be mutually agreed to be shortened or waived.

Employer Termination With Cause in Poland

Acceptable grounds

Dismissal must always be justified, lawful, and non-discriminatory.

Applies to serious misconduct, insubordination, absences, major negligence, or criminal conviction.

Termination is not allowed when:

  • Employee is pregnant

  • Employee on protected leave

  • Employee is a protected representative

Notice

Form

Notice must include right-to-appeal information.

Notice period

No notice is required.

End-of-Service Benefits

Severance

There is no obligation for severance.

Other Benefits

  • Salary for days worked

  • Unused leave payment

Termination Documentation

  • Termination Letter

  • Certificate of employment must be issued within 7 days.

Employer Termination Without Cause in Poland

Acceptable Grounds

  • Business-related (e.g. bankruptcy)

  • Individual-related reasons requiring justification

Form

Notice must be in writing.

Notice period

Depends on length of employment:

  • Less than 6 months: 2 weeks

  • 3 years or more: 3 months

Payment in lieu / waiver

Not generally allowed, except:

  • Employer may shorten 3-month notice in specific cases

  • Parties may mutually agree to shorten/waive notice

End-of-Service Benefits

Severance

  • Mandatory in certain business-related dismissals

  • Employee may be reinstated if termination was unjustified

Other Benefits

  • Unused paid leave payout

  • Remaining wages / bonuses

  • Contractual benefits

  • Employer may require using holidays during notice

Termination Documentation

Termination letter must include reason, appeal rights, details, and effective date.

Mutual Termination Agreements in Poland

MTA is a voluntary agreement.

Notice

Form

Must be in writing.

Notice period

Parties decide freely; statutory notice does not apply.

Waiver of notice

Parties may waive notice or negotiate payment in lieu.

End-of-Service Benefits

Severance

Mandatory if termination reasons are not attributable to employee and company meets legal threshold.

Statutory severance:

  • 1 month: < 2 years service

  • 2 months: 2–8 years

  • 3 months: 8+ years

  • Cap: 15 × minimum wage

  • Minimum severance cannot be waived.

Other Benefits

Negotiated case-by-case.

Termination Documentation

Agreement must specify termination date, notice handling, payments, obligations, and signatures.

Offboarding Process for the End of Fixed-term Contracts in Poland

If the Fixed-Term Contract Ends Normally

Notice

No notice needed if contract ends on its expiry date.

End-of-Service Benefits

Severance/Gratuity

Generally not required simply because a contract expires.

Other Benefits

Employee receives:

  • Salary up to termination
  • Unused leave
  • Any contractual bonuses

If the Employer Terminates Early

Notice

Form

Statutory notice periods:

  • 2 weeks: < 6 months employment
  • 1 month: 6 mo–3 yrs
  • 3 months: 3+ years

End-of-Service Benefits

Severance/Gratuity

Severance may apply if early termination is for reasons not attributable to employee.

Other Benefits

Entitled to:

  • Salary up to termination
  • Unused leave
  • Any bonuses

Final Payment Timing & Immigration and Visa Compliance in Poland

Final Payment Deadline

Final dues processed upon termination.

Penalty

Administrative fine PLN 1,000–30,000 for late payments.

Visa and Immigration Compliance

  • Employer must notify authorities if foreign employee ends work early.
  • Notification deadline: 15 working days.

Key Elements of an Employment Contract in Poland
When drafting an employment contract for employees in Poland, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Start hiring in Poland the easy way.

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Poland.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in Poland

Got Questions? Find Answers Here

How is annual leave calculated in Poland?

Employees get 20 working days if they have less than 10 years of total service, or 26 days if they have 10+ years. "Total service" includes eligible education periods (e.g., university degrees count toward service years). During the first year, leave accrues monthly at 1/12 of the annual entitlement.

What's ZUS and when do I need to register employees?

ZUS is Poland's Social Insurance Institution. You must register new employees within seven days of their start date using Form ZUS ZUA. Coverage for social insurance (retirement, disability, sickness, accident) and health insurance begins on the employee's first working day, regardless of when ZUS processes the registration.

What's PPK and can employees opt out?

PPK (Pracownicze Plany Kapitałowe) is a long-term employee savings scheme. Employers contribute a minimum of 1.5% of salary (up to 4%), and employees contribute 2% (up to 4%). It's mandatory to enroll employees, but they can choose to opt out.

How much notice is required for termination?

Notice periods depend on length of employment:

  • Less than six months: two weeks
  • Six months to three years: one month
  • Three+ years: three months

These apply to both employee resignations and employer terminations without cause.

When do I owe severance pay?

Severance is mandatory for business-related dismissals (like restructuring or bankruptcy) if you have at least 20 employees. The amount depends on service:

  • Less than two years: one month's pay
  • Two to eight years: two months' pay
  • Eight+ years: three months' pay
  • Severance is capped at 15 times the national minimum wage.

Severance is capped at 15 times the national minimum wage.

What's "leave on request" (urlop na żądanie)?

Employees get four days per year of leave they can take on the same day they notify you—no advance notice required. It's designed for urgent personal matters.

When must I provide final payments after termination?

Final payments are processed upon termination. Late or non-payment can result in fines from PLN 1,000 to PLN 30,000, and the Labour Inspectorate can order immediate payment.

Let’s Chat

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

Poland

Poland is a large country in Central Europe and the fifth-biggest member of the EU by population size. Poland's diverse terrain extends from the Black Sea in the north to the Carpathian Mountains in the south.
Contractor Management
EOR
Payroll
Contractor of Record
العملة
Polish zloty (PLN)
تردد الرواتب
Monthly
ضرائب أصحاب العمل
19.48% - 22.14%

نظرة عامة

التركيبة السكانية
38,268,000
اللغة
Polish
العاصمة
Warsaw
العملة
Polish zloty (PLN)
رمز الاتصال الدولي
+48
الحد الأدنى للأجور
2,800 PLN gross per month
ساعات العمل
8 hours per day
أيام الأسبوع
Monday to Friday
ساعات العمل اسبوعيا
40 hours per week

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني
13th Salary
متوسط ​​ضريبة صاحب العمل

19.48% - 22.14%

تحصيل الضرائب

  • Retirement pension: 9.76%
  • Pension: 6.50%
  • Disability: 0.67% – 3.33%
  • Labor fund: 2.45%
  • Guaranteed Employee Benefits Fund: 0.10%

ضريبة القيمة المضافة

ضريبة القيمة المضافة

23%

حساب الضريبة في Poland
*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
PL
*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
GBP 9,633
إجمالي تكاليف الراتب الشهري
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
GBP 9,633
إجمالي تكاليف الرواتب السنوية
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في Poland عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

Pre-boarding

Pre-boarding

Pre-boarding

العناصر الأساسية في عقد العمل في Poland
عند إعداد عقد عمل للموظفين في Poland يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية

The extent of entitlement to paid sick leave is determined by an employee's age. Employees aged under 50 are entitled to 33 days' sick leave paid by their employers (with social security responsible for payments from day 34 onward). Employees aged over 50  are entitled to 14 days' sick leave paid by their employers (with social security responsible for payments from day 15 onward). Sick leave payments are 80% of salary unless the illness occurred during pregnancy or is work-related (in which case the payments are 100% of the employee's salary).

إجازة الأمومة

Maternity leave is paid by social security at 100% of the mother's regular salary for a period determined by the number of children born or adopted:

  • One child: 20 weeks
  • Two children: 31 weeks
  • Three children: 33 weeks
  • Four children: 35 weeks
  • Five or more children: 37 weeks
  • A minimum of 14 weeks of maternity leave must be taken after the child's birth
إجازة الأبوة

Paid paternity leave in Poland is two weeks, with 100% of the father's salary paid by social security.

الإجازة السنوية
عطلات رسمية في Poland
  • 1 Jan: New Year's Day
  • 6 Jan: Epiphany
  • 17 Apr: Easter Sunday
  • 18 Apr: Easter Monday
  • 1 May: Labor Day
  • 3 May: Constitution Day
  • 5 Jun: Whit Sunday
  • 16 Jun: Corpus Christi
  • 15 Aug: Assumption Day
  • 1 Nov: All Saints' Day
  • 11 Nov: Independence Day
  • 25 Dec: Christmas Day
  • 26 Dec: 2nd Day of Christmas

عملية إنهاء العقود

Termination processes vary according to the type of contract, the reason for termination, the employment contract, and any collective agreements that are in place.

Personal Details

Name, contact information, and role of the employee.

نمو سوق العمل عن بُعد _  

تحديات التوظيف عن بُعد في  _

تبسيط التوظيف عن بُعد في _ مع ريموت باس

نمِّ فريقك في Poland
مع ريموت باس

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك Poland.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

تجربة مجانية لمدة 7 أيام

لا حاجة لبطاقة ائتمان

يمكنك الإلغاء في أي وقت

Hiring in Poland | Payroll, Tax & Employment Guide

With a rapidly growing tech sector and strategic European location, Poland delivers quality talent at competitive costs. This guide covers everything you need to know to hire in Poland with confidence.

RemotePass makes hiring in Poland simple. We handle compliance, contracts, and payroll. You focus on building your business.

Key Takeaways for Hiring in Poland

  • Employees receive twenty to twenty-six days of paid annual leave based on total years of service, including education credits.
  • Employers must register new hires with ZUS within seven days.
  • Strong protections apply for maternity, paternity, parental, and caregiving leave.
  • Work and residence permits must be updated or cancelled within fifteen working days of termination.

Quick Facts For Hiring In Poland

Continent
Europe
Capital
Warsaw
Currency
Polish złoty (PLN, zł)
Language
Polish
Payroll Cycle
Monthly
Pay Date
27th of the month (processed one banking day earlier when the 27th falls on a weekend or public holiday)

Poland Employment Contract Overview

Contracts in Poland must meet specific legal standards. Here’s the framework we use to ensure each employment agreement covers all mandatory terms.

Contract Type
Fixed-term/Open-ended
Local Language Required?
Yes
Bilingual?
Yes
Probation Period
Up to three months
Minimum Paid Time Off
20 days for employees with less than 10 years of service
26 days for employees with 10 or more years of service(Periods of completed education also count toward service years.)
Public Holidays
11 Public holidays
Notice Period
Less than six months of employment: Two weeks
Six months to three years of employment: One month
Over three years of employment: Three months

What Do You Need To Include In A Polish Employment Contract?

To stay compliant in Poland, employment contracts need to clearly define the main terms of the job from day one. Below are the details that must be included to stay compliant.

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work in Poland?

Poland’s payroll system is structured around statutory wage rules, social security contributions, and straightforward monthly payments. Here’s how payroll works for employers hiring in Poland.

Payroll Setup

Salary currency

Polish złoty (PLN, zł)

Minimum Wage

Monthly: PLN 4,666

Hourly: PLN 30.50

Hours per Week

40 hours per week / Eight hours per day

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

None.

Gross Salary Structure

Gross salary does not follow a standardized structure in Poland.

What Payroll Taxes Do Employers Pay in Poland?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

Pension (emerytalne):

9.76%

Disability (rentowe):

6.50%

Accident (wypadkowe):

1.67% (varies by company risk category)

Labour Fund (Fundusz Pracy) Unemployment:

2.45%

Employee Benefits Fund (FGŚP):

0.10%

Pracownicze Plany Kapitałowe (PPK):

Minimum 1.5% of the employee’s salary, up to 4% (employees may opt out)

What Payroll Taxes Do Employees Pay in Poland?

Individual Income Tax

Income up to PLN 30,000 per year is tax-free under the tax-free allowance.

  • Up to PLN 120,000: 12% tax rate

  • Above PLN 120,000: 32% tax rate

Social Contributions


Total Employee Contribution:

22.71%

Pension Insurance (emerytalne):

9.76%

Disability Insurance (rentowe):

1.5%

Sickness Insurance (chorobowe):

2.45%

Health Insurance (zdrowotne):

9%

Pracownicze Plany Kapitałowe (PPK):

2% basic rate, with option to increase up to 4%. Employees can opt out.

Income Tax Ranges in Poland

General income is taxed under a national and regional progressive system, so effective rates vary by autonomous community.

Income up to 30,000 PLN per year is effectively tax-free through a 3,600 PLN tax reduction.

Income above 120,000 PLN per year is taxed at 10,800 PLN plus 32% of the amount exceeding 120,000 PLN.

For income over 1,000,000 PLN per year, an additional 4% solidarity surcharge applies to the excess.

Self-employed individuals and certain categories of workers can choose a flat 19% tax, or lump-sum taxation (3% - 17%), depending on the type of business activity.

حاسبة تكلفة التوظيف

*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
PL
*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
GBP 9,633
إجمالي تكاليف الراتب الشهري
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
GBP 9,633
إجمالي تكاليف الرواتب السنوية
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي

Mandatory Employee Benefits in Poland

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

Health insurance is mandatory for all employees.

Employers must register employees with ZUS within seven days of starting work (Form ZUS ZUA).

Coverage for social insurance (retirement, disability, sickness, accident) and health insurance begins on the employee’s first working day, regardless of when ZUS processes the registration.

Pension/Social Security Government

Payroll Contributions

Pension, Disability, Sickness, Accident Insurance, the Labour Fund, and the Guaranteed Employee Benefits Fund are all mandatory.

Employers must register employees with ZUS and ensure all contributions are paid.

PPK (Pracownicze Plany Kapitałowe) is a long-term savings scheme that employers must enroll employees in, but employees may opt out. PPK is co-financed by the employer, employee, and the state.

Leave And Holiday Entitlement In Poland

Annual leave

Employees get 20 working days of annual leave if their total length of service (including eligible education periods) is less than ten years, and 26 working days if they have ten years or more of service.

Annual leave must generally be used within the year it is earned, unless carried over. Any unused leave becomes time-barred after 30 September of the following year.

At least one portion of annual leave must last for fourteen consecutive calendar days.

Employers must schedule leave according to a leave plan that balances employee preferences with operational needs. Failure to grant leave may result in fines ranging from PLN 1,000 to PLN 30,000.

Employees are also entitled to four days of leave on request (“urlop na żądanie”), which can be taken on the same day they notify the employer

Public holidays

Poland observes fourteen statutory public holidays, including the newly introduced Christmas Eve holiday.

Eight national holidays

Employees receive an additional day off if a public holiday falls on a Saturday.

Sick Leave

Employers must pay sick leave at:

  • 80% of the employee’s average assessment basis (typically the average gross monthly salary over the past twelve months), or

  • 100% in special situations such as:

    • illness during pregnancy,

    • an accident on the way to or from work,

    • medical procedures involving organ, tissue, or cell donation.

Employer-funded sick pay is limited to:

  • up to 33 calendar days per year for employees under fifty, or

  • up to 14 days per year for employees aged 50 or older.

  • Employees must complete a 30-day continuous insurance period (the “waiting period”) before becoming eligible.

Maternity Leave

Standard maternity leave is 20 weeks for the birth of one child.

For multiple births, the entitlement increases to:

  • 31 weeks for twins

  • 33 weeks for triplets

  • 35 weeks for quadruplets

  • 37 weeks for five or more children

Maternity leave is compensated at 100% of salary, paid by the Social Insurance Institution (ZUS).

Employees may begin maternity leave up to six weeks before the expected delivery date.

Paternity Leave

Fathers are entitled to two weeks of fully paid paternity leave, which must be taken before the child reaches 24 months of age.

This leave is paid at 100% of salary, funded by ZUS.

Other Types of Leave

Polish law provides several additional leave entitlements, including:

  • Parental Leave: 41 weeks after maternity leave ends (paid at 70%), or 43 weeks for multiple births.
    Each parent has an exclusive nine-week portion that cannot be transferred.

  • Childcare Leave: Up to 36 months, which may be taken in up to five parts.

  • Marriage Leave: Two days

  • Child Birth Leave: Two days

  • Bereavement Leave: Two days for the death or funeral of a child, spouse, parent, stepfather, or stepmother
    One day for the funeral of a sibling, mother-in-law, father-in-law, grandmother, or grandfather

  • Training Leave: Six days for external exams and twenty-one days for a thesis diploma.

  • Time Off for Force Majeure: Two days per year with 50% salary.

  • Carer’s Leave: Five days per year to care for a relative or household member who requires significant support due to a serious medical reason.

Termination and Offboarding in Poland

Ending an employment relationship in Poland requires thoughtful handling, as labor law sets clear rules for notice, severance, and documentation.

Here’s what you need to know to manage resignations, dismissals, and contract endings confidently and compliantly.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

Poland Employee Resignation

Acceptable grounds

  • For extraordinary resignations (for important reasons), valid reasons include:

    • Substantial change in working conditions

    • Non-payment or repeated delays in salary

    • Serious breach of obligations by employer

Notice

Form

The declaration (notice) must be in writing.

Notice period

  • After the probation period, employees must provide notice based on length of service:

    • Up to 6 months employment: Two weeks.

    • Six months to three years: One month.

    • More than three years: Three months.

  • No notice is required in cases of extraordinary resignations.

Payment in lieu of notice or notice waiver

Polish law does not allow unilateral payment in lieu of notice. However, it can be mutually agreed to be shortened or waived.

Employer Termination With Cause in Poland

Acceptable grounds

Dismissal must always be justified, lawful, and non-discriminatory.

Applies to serious misconduct, insubordination, absences, major negligence, or criminal conviction.

Termination is not allowed when:

  • Employee is pregnant

  • Employee on protected leave

  • Employee is a protected representative

Notice

Form

Notice must include right-to-appeal information.

Notice period

No notice is required.

End-of-Service Benefits

Severance

There is no obligation for severance.

Other Benefits

  • Salary for days worked

  • Unused leave payment

Termination Documentation

  • Termination Letter

  • Certificate of employment must be issued within 7 days.

Employer Termination Without Cause in Poland

Acceptable Grounds

  • Business-related (e.g. bankruptcy)

  • Individual-related reasons requiring justification

Form

Notice must be in writing.

Notice period

Depends on length of employment:

  • Less than 6 months: 2 weeks

  • 3 years or more: 3 months

Payment in lieu / waiver

Not generally allowed, except:

  • Employer may shorten 3-month notice in specific cases

  • Parties may mutually agree to shorten/waive notice

End-of-Service Benefits

Severance

  • Mandatory in certain business-related dismissals

  • Employee may be reinstated if termination was unjustified

Other Benefits

  • Unused paid leave payout

  • Remaining wages / bonuses

  • Contractual benefits

  • Employer may require using holidays during notice

Termination Documentation

Termination letter must include reason, appeal rights, details, and effective date.

Mutual Termination Agreements in Poland

MTA is a voluntary agreement.

Notice

Form

Must be in writing.

Notice period

Parties decide freely; statutory notice does not apply.

Waiver of notice

Parties may waive notice or negotiate payment in lieu.

End-of-Service Benefits

Severance

Mandatory if termination reasons are not attributable to employee and company meets legal threshold.

Statutory severance:

  • 1 month: < 2 years service

  • 2 months: 2–8 years

  • 3 months: 8+ years

  • Cap: 15 × minimum wage

  • Minimum severance cannot be waived.

Other Benefits

Negotiated case-by-case.

Termination Documentation

Agreement must specify termination date, notice handling, payments, obligations, and signatures.

Offboarding Process for the End of Fixed-term Contracts in Poland

If the Fixed-Term Contract Ends Normally

Notice

No notice needed if contract ends on its expiry date.

End-of-Service Benefits

Severance/Gratuity

Generally not required simply because a contract expires.

Other Benefits

Employee receives:

  • Salary up to termination
  • Unused leave
  • Any contractual bonuses

If the Employer Terminates Early

Notice

Form

Statutory notice periods:

  • 2 weeks: < 6 months employment
  • 1 month: 6 mo–3 yrs
  • 3 months: 3+ years

End-of-Service Benefits

Severance/Gratuity

Severance may apply if early termination is for reasons not attributable to employee.

Other Benefits

Entitled to:

  • Salary up to termination
  • Unused leave
  • Any bonuses

Final Payment Timing & Immigration and Visa Compliance in Poland

Final Payment Deadline

Final dues processed upon termination.

Penalty

Administrative fine PLN 1,000–30,000 for late payments.

Visa and Immigration Compliance

  • Employer must notify authorities if foreign employee ends work early.
  • Notification deadline: 15 working days.

Key Elements of an Employment Contract in Poland
When drafting an employment contract for employees in Poland, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Start hiring in Poland the easy way.

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Poland.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in Poland

Got Questions? Find Answers Here

How is annual leave calculated in Poland?

Employees get 20 working days if they have less than 10 years of total service, or 26 days if they have 10+ years. "Total service" includes eligible education periods (e.g., university degrees count toward service years). During the first year, leave accrues monthly at 1/12 of the annual entitlement.

What's ZUS and when do I need to register employees?

ZUS is Poland's Social Insurance Institution. You must register new employees within seven days of their start date using Form ZUS ZUA. Coverage for social insurance (retirement, disability, sickness, accident) and health insurance begins on the employee's first working day, regardless of when ZUS processes the registration.

What's PPK and can employees opt out?

PPK (Pracownicze Plany Kapitałowe) is a long-term employee savings scheme. Employers contribute a minimum of 1.5% of salary (up to 4%), and employees contribute 2% (up to 4%). It's mandatory to enroll employees, but they can choose to opt out.

How much notice is required for termination?

Notice periods depend on length of employment:

  • Less than six months: two weeks
  • Six months to three years: one month
  • Three+ years: three months

These apply to both employee resignations and employer terminations without cause.

When do I owe severance pay?

Severance is mandatory for business-related dismissals (like restructuring or bankruptcy) if you have at least 20 employees. The amount depends on service:

  • Less than two years: one month's pay
  • Two to eight years: two months' pay
  • Eight+ years: three months' pay
  • Severance is capped at 15 times the national minimum wage.

Severance is capped at 15 times the national minimum wage.

What's "leave on request" (urlop na żądanie)?

Employees get four days per year of leave they can take on the same day they notify you—no advance notice required. It's designed for urgent personal matters.

When must I provide final payments after termination?

Final payments are processed upon termination. Late or non-payment can result in fines from PLN 1,000 to PLN 30,000, and the Labour Inspectorate can order immediate payment.

دعنا نَدْرُدْش

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.