As of March 2024, the estimated population of Poland is 41,026,067.
The currency in Poland is the Polish Złoty (PLN). The currency symbol is zł.
Employment agreements made for indefinite period are considered permanent. An employment agreement that exceeds 33 months or is the fourth consecutive fixed-term agreement will be considered a contract concluded for an indefinite period. A permanent or non-fixed term employment agreement must be concluded in writing and signed no later than on the day when the employee starts working. If the employee does not sign a written contract, they must still be provided with a document outlining the conditions of their employment before they are permitted to begin working. Any changes to the employment conditions throughout the time of employment must also be made in writing.
An employer may not allow a new employee to commence work until they have concluded a written employment contract. Where the conclusion of a contract is not possible, employers must confirm the basic elements of the agreement in writing, such as the parties to the contract, the type of the contract, working conditions, including the amount of remuneration, working time, and workplace. Employers are further required to ensure that a new employee is familiar with the content of the workplace regulations before the commencement of work. Employers may stipulate in a separate agreement that employees cannot undertake a competitive activity or accept a job offer from a competitor either during employment or for a given period after the termination of the employment. This restriction may only apply to activity directly connected with the employer's activity. During the employment period, the rule may be imposed on all employees. After termination of employment, it may only affect those employees who have had access to trade secrets and confidential information belonging to the employer, the disclosure of which could cause damage to the employer.
Per Poland's law, an employer can hire temporary workers from a temporary agency. Temporary workers are the employees of the temporary work agency, who assigns the worker to a user. A user can hire a temporary worker for a total maximum of 18 months within 36 consecutive months (can be extended to 36 months in exceptional cases). Employees can be posted to perform temporary work on the basis of a civil law contract. Before the worker starts employment, the temporary employment agency determines the total period for which they worked for a given hiring party under a contract of employment or a civil law contract. The hiring party is also obliged to keep records of temporary workers. This rule applies to both workers hired under a contract of employment and those hired under a civil law contract. Temporary workers cannot be assigned the same type of work, which used to be performed by a permanent employee whose employment was terminated without cause within the 3 months preceding the anticipated start date of temporary employment.
The Labor Code of Poland sets maximum probationary period at 3 months. It can be extended by a maximum of 1 month. Probationary contracts may precede any of the other forms of labor agreements. Employers are permitted to conclude more than 1 probationary contract with the same employer, provided that it is used because the worker is carrying out a different type of work. Employees employed under fixed-term contracts of less than 6 months can only be subjected to a probationary period of up to 1 month. For a fixed term of less than 12 months but at least 6, employees can only be subjected to a probationary period of up to 2 months.
According to the labor law of Poland, working time may not exceed 8 hours per 24-hour period and an average of 40 hours in an average 5-day workweek measured over a calculation period of 4 months. In agricultural and animal husbandry sectors, and industries that involve guarding property or protecting people, a calculation period of up to 6 months may be used (12 months where it is justified by uncommon organizational or technical conditions affecting the working process). An employee's work schedule may be prepared—in paper or electronic form—for a period shorter than the settlement period, but covering at least 1 month. Employers can communicate the work schedules to their employees via email, HR systems, or employee self-service portals. All employee requests for schedule changes or flexible working can be submitted electronically. The weekly working time, combined with overtime, may not exceed an average of 48 hours over the accepted calculation period. Collective agreements may modify these default rules. The law also provides for remote working. The rules for remote working must be set in an agreement between the employer and the company trade union organization, or in the internal work regulations set by the employer.
2026
2027
Per the laws of Poland, employees are entitled to annual uninterrupted paid leave of a duration that depends on the number of years worked, as follows: 20 working days of annual leave for workers with less than 10 years of service 26 working days of annual leave for workers with at least 10 years of service Annual leave is granted on the days which, for the employee, are working days. Upon the employee’s application, the holiday leave may be divided into parts. In such a case, at least one part of the annual leave must last a minimum of 14 consecutive calendar days. It is possible to postpone the leave at the employee's request or for the employer's special needs. Any unutilized leave must be taken by September 30 of the following year, after which the employer has to compensate for unused leave. If it is not possible to take leave due to the termination of employment, the employer must compensate for the leave in proportion. The amount is based on the employee's regular rate of remuneration. From January 2026, the compensation for unused holiday leave must be paid on the next regular payday. If this payday falls before the date of termination of employment, the employer must pay the compensation no later than 10 days after the date of termination.
Per the Labor Code of Poland, employees are entitled to 33 days of sick leave (14 days for employees aged 50 or older) from their employer in a given calendar year. The employee is entitled to receive 80% of their regular remuneration if the inability to work did not result from a work-related injury or illness. Medical benefits are available to insured employees under Poland's social insurance system after the employee has completed a 30-day waiting period of medical insurance. If the inability to work lasts longer than 33 days or 14 days for those aged 50 or older, the employee is entitled to a sickness benefit, payable from social insurance funds, for the aggregate period of incapacity. This period cannot exceed 182 days (or 270 days if incapacity occurs during pregnancy or as a result of tuberculosis). Following the period of incapacity, the employee may be entitled to a rehabilitation benefit, provided their further medical treatment or rehabilitation is likely to result in the recovery of work capacity. Effective January 7, 2026, an employee will forfeit sickness benefit for the entire sick leave period if they perform any gainful work during sick leave, unless the activity is incidental and undertaken due to compelling circumstances, or engage in other activity inconsistent with the purpose of sick leave that impedes recovery. The Social Insurance Institution can verify medical certificates and the existence of other household members who could provide care for a family member. A "title to insurance" is the legal basis on which a person is covered - an employment contract, a mandate/civil-law contract, or running a business. A single person can hold several of these at once. From 13 April 2026, incapacity for work due to illness relates to each of the titles for which a separate sick-leave certificate is issued. A certificate is issued, and incapacity assessed, separately for each insurance title. Effective January 1, 2027, employees can opt-out where work under one title remains possible. If gainful work under a particular title can still be performed because of the nature of that work, then at the insured person's request a certificate need not be issued for that title. The insured person is then obliged to inform the contribution payer of the period for which the certificate was issued under the other title.
Per Poland's Labor Code, female employees have the right to maternity leave of 20 weeks upon giving birth to 1 child. This leave is extended proportionately in the event of giving birth to more than 1 child. The employee can use at least 6 weeks of maternity leave before the anticipated date of the delivery. The employee may petition the employer for an additional 6 weeks of pre-birth maternity leave. The female employee can renounce the right to the remaining part of the maternity leave if she has used at least 14 weeks of the leave after the delivery. Employees are given the right to assign maternity and parental leave to any member within their immediate family upon the family member's written request. In the event of a stillbirth or the death of a child before the age of 8 weeks, the employee is entitled to maternity leave for 8 weeks after delivery, but not less than 7 days from the date of the child's death. Effective August 6, 2025, employees who experience a stillbirth or the death of a child before the age of 8 weeks are entitled to a maternity allowance of 100% of their average earnings and job protection for the duration of the leave. To access the leave and a funeral allowance, employees must present a medical certificate from a doctor or midwife. All insured mothers are entitled to 100% of their average earnings in the last 12 months paid for 20 weeks (31 to 37 weeks for multiple births, depending on the number of children born). This benefit is funded by the Social Insurance Fund, which is financed by contributions from employees and self-employed workers, with some additional financing from the State to cover pension contributions. There is no contribution from employers. If the monthly amount of the maternity benefit, less the personal income tax advance, is lower than the amount of the parental benefit, the amount of the maternity benefit, less the personal income tax advance, is increased to the amount of the parental benefit. This amount is known as the maternity benefit increase. The parental benefit is due in the amount of PLN 1,000.00 (Polish zloty) per month and is not subject to personal income tax.
In Poland, a working father caring for a child is entitled to 2 weeks of paternity leave until the child reaches the age of 12 months. Paternity leave is granted upon the employee's written request. Fathers taking paternity leave are entitled to receive a paternity allowance equivalent to 100% of their average remuneration over the 12 months preceding the leave.
Poland's Labor Code allows for a notice period in fixed-term, indefinite, and probationary contracts. Termination notice required during a probationary period is as follows: 3 business days for probationary period up to 2 weeks 1 week, if probationary period is longer than 2 weeks but under 3 months 2 weeks for probationary period of 3 months Notice period of a fixed-term or indefinite contract depends on the employee's length of service with the employer and is as follows: 2 weeks, if the employee has been working for less than 6 months 1 month, if the employee has been working between 6 months and 3 years 3 months of notice, if the employee has been employed for at least 3 years Effective January 1, 2026 (May 1, 2026 for private sector), an employee's seniority (length of service) will include the following periods in which the employee was covered by pension and disability insurance: Performance of a contract of mandate or other contract for the provision of services under the Civil Code Performance of the agency agreement Self-employment in a non-agricultural business activity
In Poland, employers are not required to provide severance pay to employees who are terminated, except when the termination is caused by a collective dismissal under the Collective Dismissals Act or by the employee's disability or retirement. In the case of disability or retirement, the severance is equal to 1 month's salary. In case of collective dismissals, the amount of the severance payment depends on the duration of the employee's service with the given employer, and is as follows: The equivalent of 1 month's salary, if the employee has worked for less than 2 years The equivalent of 2 months' salary, if the employee has worked for 2 to 8 years The equivalent of 3 months' salary if the employee has worked for more than 8 years Effective January 1, 2026 (May 1, 2026 for private sector), an employee's seniority (length of service) will include the following periods in which the employee was covered by pension and disability insurance: Performance of a contract of mandate or other contract for the provision of services under the Civil Code Performance of the agency agreement Self-employment in a non-agricultural business activity Employees must obtain a certificate from the Social Insurance Institution for these periods. This will impact their severance pay calculation.
The current pension system in Poland consists of three pillars. In the first pillar, the Social Insurance Institute, Zaklad Ubezpieczen Spolecznych (ZUS), manages the funds. It is a Pay-As-You-Go system where contributions from employees and employers are transferred to the ZUS account as well as the individual account. The second pillar contributions go into the ZUS account, a sub-account, and an Open Pension Fund. The third pillar consists of voluntary contributions made to Individual Retirement Accounts (IKE), Individual Retirement Security Accounts, or Employee Capital Plans. The first and the second are mandatory, while participation in the third one is voluntary. The normal retirement age is 60 years for women and 65 years for men, with the required insurance period of 20 years (women) and 25 years (men). Pension is calculated according to the number of contributions and the returns from investments divided by the life expectancy of the insured. Effective March 1, 2026, the base amount is PLN 7,770.04 (Polish złoty). The minimum old-age pension is PLN 1,978.49 per month. Pensioners are entitled to a 13th and, depending on their income level, a 14th supplement each year. In 2025, the 14th supplement amount is PLN 1878.91 gross. Those with benefits exceeding PLN 2,900 but not exceeding PLN 4,728.91 gross will receive a reduced 14th pension, reduced according to the zloty-for-zloty rule.
A survivor's pension is awarded to the survivors of a deceased insured person who was entitled to an old-age or disability pension. When the right to a survivor's pension is established, it is assumed that the deceased person was completely incapable of work. Children, grandchildren, spouse, and parents are eligible to receive benefits. The survivor's pension is payable to all eligible family members in one total amount, divided among the survivors. Effective March 1, 2026, the minimum survivors' pension is PLN 1,978.49 (Polish złoty). A supplement of PLN 689.17 per month is paid to an orphan who has lost both parents. From January 1, 2025, if a surviving spouse is entitled to a survivor's pension as well as a retirement, agricultural, or social pension of their own, they can choose to get paid concurrent benefits as either 100% of the survivor's pension plus 15% of their own benefit, or 100% of their own benefit plus 15% of survivor's pension. In case of the death of an employee during the period of employment or during the collection of termination benefits as a result of incapacity for work due to illness, the family is entitled to severance pay that is dependent on the deceased person's period of employment.
The Social Insurance Institute of Poland provides disability benefits to insured members who are unable to work due to disability. The employees are required to fulfill the following conditions for insurance contributions: If the employee becomes disabled before 20 years - 1 year of insurance If the employee becomes disabled between 20 and 22 years - 2 years of insurance If the employee becomes disabled between 22 and 25 years - 3 years of insurance If the employee becomes disabled between 25 and 30 years - 4 years of insurance If the employee becomes disabled after 30 years - 5 years of insurance The pension for permanent disability pension is calculated as 24% of the base amount, plus 1.3% of the insured's average monthly earnings for each year of contribution, 0.7% of the insured's average monthly earnings for each noncontributory year, plus 0.7% of the calculation basis for each year of the period which is missing for a full 25 years of insurance period (contributory and noncontributory periods), counted from the day on which they apply for the disability pension until the employee reaches the age of 60. Non-contributory periods are included only till they don't exceed one-third of the contributory periods. The average earnings are calculated as the average monthly salary in 20 years of contributions or 10 consecutive years selected by the employee. In the case of workplace disability, the Social Security Institute of Poland (ZUS) provides benefits. In the case of permanent incapacity/disability, the insured is entitled to a permanent disability pension, composed of the following: 24% of the base value, i.e., 100% of the average salary 1.3% of the disability pension base for each contribution year 0.7% of disability pension base for each non-contribution year 0.7% of the disability pension base for each year (to a maximum of 25 years until the worker reaches the age of 50) In the case of temporary disability, workers are entitled to 100% of their average earnings in the last 12 months before the disability began up to 182 days (may be extended to 270 days).
In Poland, residents are taxed on all of their income from sources inside or outside of the country. Non-residents are taxed only on their income sourced in Poland. Individuals who earn less than PLN 120,000 (Polish zloty) but more than PLN 30,000 annually are taxed at a rate of 12%, while those earning more than this amount have a tax obligation of PLN 10,800 plus 32% of all income exceeding PLN 120,000. Poland also provides a system of widely available tax credits that reduce tax liability.
Poland is part of the Schengen Area, a zone without controls on internal borders, comprising 29 countries. Third-country nationals may enter Poland if they have a valid travel document and a visa (if applicable). Council Regulation (EC) No 539/2001 includes the lists of countries nationals of which must possess valid visas to cross external borders and countries that are exempt from the visa obligation.
Poland offers the following categories of visas:
Under Poland's Act of March 20, 2025, on the Conditions of Admissibility of Entrusting Work to Foreigners, an employer may hire a foreign employee from a non-EU/EEA/Swiss country upon obtaining a permit from the local regulator (voivode). The types of work permits are as follows: Type A - issued to employees who perform work in Poland based on an employment contract Type B - issued to foreigners who work as members of the Management Board of an entity in Poland and remain in the country for a period exceeding 6 months within 12 consecutive months Type C - issued to employees who are delegated to work for a branch office or plant of a foreign company in Poland, for more than 30 days in a calendar year Type D - for employees sent to Poland for temporary or ad hoc work for a foreign company that does not have a branch office, plant, or business activities in Poland Type E - issued to foreign employees sent to Poland to work for a foreign employer, for longer than 3 months in a 6-month period From December 1, 2025, the following fees apply: PLN 200 for a work permit of up to 3 months, PLN 400 for a work permit exceeding 3 months, PLN 800 for a work permit for posting a foreign national to Poland, PLN 100 for a seasonal work permit, and PLN 400 for a declaration of entrusting work to a foreign national.
