Table of Contents


Table of Contents


Polish Zloty (PLN)

Payroll Frequency


Employer Taxes


About Poland

Poland is an Eastern European country, neighboring Germany, Ukraine Russia, and others. Its capital city is Warsaw, considered by many to be a shopping destination for tourists. Poland’s political and economic disagreements with the European Union have resulted in a standoff between the two entities. This tension is believed to result from reforms undertaken by Poland consolidating powers including controlling the judiciary, and the media. The reforms give the government control of the judiciary (including the right to appoint judges) as well as control of the media.

Controlling independent functions of the government such as the judiciary goes against the ideals of democracy espoused by the European Union, thus forcing it to intervene, resulting in constant demonstrations by its people and human rights organizations. Poland has a rich cultural heritage, with many fun quirks such as brightly colored traditional police uniforms which are worn for special occasions. Polish is their primary national language while Christianity is the main religion.

Employment Relationship

• Permanent Employment

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.  In Poland, 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.

• Fixed-Term or Specific-Purpose Contracts

Poland's Labor Code does not prohibit fixed-term contracts for tasks of a permanent nature. The law does not define the maximum length of a single fixed-term contract. However, the total duration of fixed-term agreements must not exceed 33 months, and the total number of contracts offered cannot be more than three. If a fixed-term contract is concluded between the same employer and employee more than three times or the total duration exceeds 33 months, it is then considered a contract for an indefinite period, unless the time between consecutive contracts exceeds one month.

• Temporary Employment Contratcs

Per Poland's law, temporary workers can be engaged either by an organization or a temporary employment agency. A hiring party can use the work of 1 temporary worker for a total maximum of 18 months within 36 consecutive months (can be extended to 36 months in exceptional cases). 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. 

Probationary Period

The Labor Code of Poland sets maximum probationary period at three months. Probationary contracts may precede any of the other forms of labor agreements. Employers are permitted to conclude more than one probationary contract with the same employer, provided that the worker is carrying out a different type of work. If at least three years have elapsed since the termination of an employment contract between the two parties, a probation contract can again be utilized.

Working Hours

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). 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. 

Holidays / PTO

• Statutory Holidays

1-Jan: New Year’s Day; 6-Jan: Epiphany; Sunday in Spring (movable): Easter Sunday; Monday following Easter Sunday: Easter Monday;1-May: May Day; 3-May: Constitution Day; 7th Sunday after Easter: Pentecost Sunday; 9th Thursday after Easter: Corpus Christi; 15-Aug: Assumption of the Blessed Virgin Mary, 1-Nov: All Saints’ Day, 11-Nov: Independence Day; 25-Dec: Christmas Day; 26-Dec: Second Day of Christmastide.

• Paid Annual Leave

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.

• Sick Leave

Per the Labor Code of Poland, employees are entitled to 33 days of sick leave 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. If the inability to work lasts longer than 33 days, 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.

• Maternity Leave

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 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. 

• Paternity Leave

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.

Termination of Employment

• Notice Period

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: Three business days for probationary period up to two weeks One week, if probationary period is longer than two weeks but under three months Two weeks for probationary period of three 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: Two weeks, if the employee has been working for less than six months One month, if the employee has been working between six months and three years Three months of notice, if the employee has been employed for at least three years.

• Severance Benefits

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 one month's salary. A collective dismissal is defined as a situation where an employer plans to dismiss, within a maximum of 30 days, at least: 10 employees if the company has 20 to 99 employees 10% of the workforce if the company has 100 to 299 employees 30 employees in the case of a company with 300 or more employees