Poland

• New Year’s Day
• Epiphany
• Easter
• Easter Monday
• Labour Day
• Constitution Day
• Whit Sunday
• Corpus Christi
• Assumption Day
• All Saints Day
• Independence Day
• Christmas Day
• St. Stephen’s Day

Working Hours

Employees cannot work more than 40 hours per 5 day working week.

Minimum Wage

PLN 3,600 per month from July 2023.

Employee Tax

Annual income	Tax rate
Up to PLN 30,000	0%
PLN 30,001 - 120,000	12%
More than PLN 120,000	32% + PLN 10,800
Social security contribution	13.71% (+2.45% for employees earning over PLN 177,660)

Bonuses

There are no statutory bonus schemes in Poland.

Employment contracts in Poland must contain the following information:

• Parties to the employment contract.
• Employment contract execution date.
• Type of employment contract.
• Work commencement date.
• Type of work.
• Place of work.
• Remuneration for work corresponding to its type, and a list of the remuneration components.
• Working hours (full or part-time).

The employer must inform the employee of the following within seven days of the employment contract being executed:

• Daily and weekly working-time hours.
• How often remuneration is paid.
• Holiday entitlement.
• Notice period.

Fixed-term employment is permitted in Poland but cannot exceed 33 months.

Annual Leave

Minimum annual leave allowance is 20 days for employees with less than ten years of service, or 26 days for employees with ten or more years of service.

Sick Leave

In Poland, employees are entitled to 80% pay for the first 33 days of incapacitation. Employees are entitled to social security benefit after day 34.

Parental Leave

Poland offers 20 weeks of paid maternity leave. If the mother decides to return to work early, the father may take the remainder of her parental leave.

Fathers are entitled to one week's paid paternity leave.

Termination Process

Employers in Poland must issue termination notices in writing. These must contain information on the employee’s right to appeal to the labour court against termination.

If an employer terminates a non-fixed term contract, the termination notice must give reasons for the termination which must be true, specific and justified (for example, liquidation of the employee’s position or poor performance).

Employees who consider that they have been dismissed unfairly or unlawfully can file an appeal with the labour court and request to be reinstated at work or awarded compensation of up to three months’ pay.

Severance Pay

In Poland, severance payments must only be paid in the event of collective redundancies meeting the requirements of the Redundancies Act.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.