Payroll and Benefits Guide Poland
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
|
9.76%
|
Retirement Pension (applied on salary up to 260,190.00 PLN annually)
|
|
6.50%
|
Disability Fund (applied on salary up to 260,190.00 PLN annually)
|
|
0.67% – 3.33%
|
Accident Fund |
|
2.45%
|
Labor Fund
|
|
0.10%
|
Guaranteed Employee Benefits Fund
|
| 19.48% – 22.14% |
Total Employment Cost |
| Employee Payroll Contributions | |
|
9.76%
|
Retirement Pension (applied on salary up to 234,720.00 PLN)
|
|
1.50%
|
Disability Fund (applied on salary up to 260,190.00 PLN annually)
|
|
2.45%
|
Sickness Fund
|
|
9.00%
|
Health Insurance
|
| 22.71% |
Total Employee Cost |
| Employee Income Tax | |
| 0% | 0-30,000 PLN annually |
|
12.00%
|
30,001 -120,000 PLN annually
|
| 32.00% | Over 120,000 PLN annually |
Employer taxes
Employee taxes
Minimum Wage
General
The minimum wage is PLN 4,666 per month, the hourly minimum wage rate is PLN 30.50.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
Salaries are paid on a monthly basis and employees must receive their salary no later than the 10th of the following month.
13th Salary
There is no legal requirement for 13th-month payments.
Authority Payments
|
Authority Payment |
Paid To |
Due Date |
Method |
|
Urząd Skarbowy (Tax Office) |
PIT-4 |
20th day of each month |
Wire transfer |
|
Social Insurance Institution |
ZUS |
15th day of each month |
Wire transfer |
|
National Disabled Persons Rehabilitation Fund |
PFRON |
20th day of each month |
Wire transfer |
Working Hours
General
The standard working week in Poland can be no longer than 40 hours per week, eight hours per day.
Overtime
- Maximum Ordinary Hours: The standard work limit is 8 hours per day and an average of 40 hours per week in a reference period (usually not exceeding four months).
- Absolute Maximum Weekly Hours: The total working time, including overtime, must not exceed an average of 48 hours per week in the applicable settlement period. This is a hard limit aligned with the EU Working Time Directive.
- Daily Cap: Working time, including overtime, generally cannot exceed 13 hours per day (due to the mandatory 11 hours of continuous daily rest).
- Annual Overtime Cap: Overtime due to the employer’s special needs is generally limited to 150 hours per calendar year per employee.
- Note: This limit may be increased by a collective labour agreement, work regulations, or the employment contract, but the 48-hour average weekly limit must still be respected.
- Consent: Overtime work is only permitted in the event of an emergency (e.g., rescue operations, breakdown removal) or to meet the special needs of the employer.
Mandatory Overtime Pay Rates
The Labour Code mandates minimum premium pay rates. Overtime can be compensated either by additional pay (supplement) or by equivalent paid time off (czas wolny).
| Day/Condition | Minimum Compensation Rate (Supplement) | Total Pay Rate | Notes |
| Normal Overtime (Working Days) | +50% of the regular hourly wage. | 150% | Applies to hours worked beyond the daily or average weekly limit. |
| Night Work Overtime (9:00 PM – 7:00 AM) | +100% of the regular hourly wage. | 200% | This premium applies when overtime occurs during the night period. |
| Sundays and Public Holidays Overtime | +100% of the regular hourly wage. | 200% | This premium applies when the work is performed on a statutory rest day or holiday that is not a scheduled workday for the employee. |
| Exceeding Average Weekly Limit | +100% of the regular hourly wage. | 200% | Paid for hours worked above the 40-hour average weekly limit in the reference period that have not already been compensated with the 50% or 100% daily supplements. |
Compensation by Time Off in Lieu
Instead of paying the supplement, the employer may grant compensatory time off (czas wolny w zamian):
- If requested by the employee: One hour of overtime grants one hour of paid time off.
- If granted by the employer (without employee request): One hour of overtime grants $1.5$ hours of paid time off.
Time & Attendance
Employers are obligated to record the working hours of workers.
Leave
Annual Leave (vacation)
The length of paid annual leave in Poland depends on the employee’s seniority. The employee will acquire the right to 20 or 26 days of paid annual leave depending on their working experience:
- Employees who have worked fewer than 10 years are entitled to 20 working days of annual leave
- Employees who have worked 10 years or more are entitled to 26 working days of annual leave
In addition, the calculation of an employee’s seniority includes not only years of employment but also secondary and higher education.
Workers raising at least one child under the age of 14 are entitled to 2 days (or 16 hours) of paid childcare leave per calendar year, with 100% pay. This entitlement can only be used by one parent and does not carry over if unused.
Some occupations, such as teachers or those working in the academic industry may be entitled to a longer length of paid leave, which can extend to 36 days a year.
PTO carryover
In Poland, unused statutory annual leave carries over automatically if not taken in the year earned and must be used by 30 September of the following year.
Note:
- For People 2.0, PTO carryover is allowed, cashing it out is not allowed. In Poland, employees have the right to take any unused annual leave (zaległy urlop) from the year 2025 no later than 30 September of the following year, in accordance with Article 168 of the Polish Labour Code, which obliges employers to ensure that outstanding leave is granted by this deadline. However, if the employee is unable to take this leave before 30 September 2026 (for example, due to employer needs, illness, or other justified circumstances), the entitlement does not expire immediately. Instead, it becomes subject to a three‑year statute of limitations, after which the right to claim the unused leave expires. This limitation period begins on 1 October 2026, following the end of the statutory carry‑over period.
- For Go Global, PTO carryover is allowed
Public Holidays
When a public holiday falls on a Saturday, another day off must be given to the worker in lieu on a day chosen by the employee.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 6 January 2026 | Tuesday | Epiphany (Three Kings’ Day) | Standard holiday |
| 5 April 2026 | Sunday | Easter Sunday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 3 May 2026 | Sunday | Constitution Day | Standard holiday |
| 24 May 2026 | Sunday | Pentecost (Whit Sunday) | Standard holiday |
| 4 June 2026 | Thursday | Corpus Christi | Standard holiday |
| 15 August 2026 | Saturday | Assumption of Mary & Polish Armed Forces Day | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 11 November 2026 | Wednesday | Independence Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day (First Day of Christmas) | Standard holiday |
| 26 December 2026 | Saturday | Second Day of Christmas | Standard holiday |
Sick Days
All employees are entitled to paid sick leave linked to the number of years completed service and the employee’s age, as specified in the employment contract.
Employees under 50 years old are entitled to up to 33 days of paid sick leave, paid by the employer. Should the sick leave continue past day 33, Social Security (ZUS) will take on the payments from day 34 onwards.
Employees older than 50 years are entitled to up to 14 days of paid sick leave, paid by the employer. Should the sick leave continue past day 14, Social Security (ZUS) will take on the payments from day 15 onwards.
Sick leave is paid by the employer at a rate of 80% of the average salary in the past 12 months or at 100% if the illness occurs during pregnancy or is caused by an accident on the way to or from work. Sick leave caused by an accident at work or due to the employee’s sick child/sick relative is also paid for by Social Security (ZUS).
Maternity Leave
Female employees are entitled to maternity leave periods linked to the number of children born/adopted as follows:
- 20 weeks for the birth of one child/adoption of one child
- 31 weeks for two children, 33 weeks for three children, 35 weeks for four children
- 37 weeks for five or more children
The Social Security Institute covers all maternity pay at 100% of the employee’s regular salary rate.
Maternity leave cannot start earlier than six weeks before the due date but can start later or even after birth and continue straight after. Employees should take a minimum of 14 weeks of maternity leave after childbirth before returning to work, and they have the option to transfer any untaken leave beyond 14 weeks to the child’s father.
Adoption Leave may be used by both the adoptive father and the adoptive mother. However, under the labor code, the leave can’t be taken simultaneously by both parents.
Paternity Leave
Fathers are entitled to 2 weeks of paid paternity leave within the first 24 months after the child’s birth or from the date of adoption before the child is seven years old. An employee can take the leave in a maximum of two installments of one week each, and Social Security pays the leave at a rate of 100.00% of the employee’s regular salary.
Parental Leave
In Poland, the parental leave period spans either 41 or 43 weeks. The duration of parental leave hinges on the number of children born or adopted at once, and it’s available to both male and female employees as well as adoptive parents upon the completion of maternity leave.
Parents have the flexibility to divide this leave according to their preferences, but each parent has an exclusive right to a 9-week portion. For instance, if the child’s mother opts to utilize the entire parental leave, she can claim a maximum of 32 weeks, leaving the remaining 9 weeks exclusively for the other parent. It’s important to note that regulations do not permit the transfer of the extra 9 weeks to the other parent, such as in cases of single parents raising children.
Parents also have the option to take parental leave concurrently, meaning both parents can be on leave at the same time, provided that the total leave taken doesn’t exceed the standard entitlement. Additionally, parental leave can be split into a maximum of 5 segments and must be utilized by the end of the calendar year in which the child reaches the age of 6.
To initiate parental leave, employees must submit an application at least 21 days before the intended start date. These applications can be submitted in either written or electronic form.
During the initial six weeks (eight weeks in the case of multiple children or three weeks for adopting older children), the leave is paid at 100% of the employee’s salary. Subsequently, for the remaining duration, it’s covered by Social Security and paid at 60% of the employee’s salary. However, if the employee submits an official written request for parental leave no later than 21 days after the child’s birth, the pay rate increases to 80% of the employee’s salary, and Social Security covers it for the entire leave period.
Premature Births Leave
As of 19 March 2025, additional maternity leave is in place for parents of prematurely born babies, which can be used immediately following the maternity leave and will be granted to an employed mother of the baby as well as the father raising the child. The length of the leave will depend on the week of pregnancy in which the baby was born and time of hospitalisation after birth and will be as follows:
- for babies born before the 28th week of pregnancy or with a birth weight not exceeding 1000 g – one week of additional maternity leave for each week of hospitalization of the baby up to the lapse of the 15th week following the birth.
- for babies born after the lapse of the 28th week of pregnancy and before the lapse of the 37th week of pregnancy and with a birth weight exceeding 1000 g – one week of additional maternity leave for each week of hospitalization of the baby up to the lapse of the 8th week following the birth.
- for babies born after the lapse of the 37th week of pregnancy and after the baby’s hospitalisation, provided that the hospitalization after birth lasts at least two consecutive days whereas the first day falls between the 5th and 28th day after the birth – one week of additional maternity leave for each week of hospitalization of the baby in the period from the 5th day following birth until the lapse of the 8th week following the birth.
The request for an additional maternity leave should be submitted to the employer together with a medical certificate confirming the week of pregnancy when the baby was born, birth weight and time of hospitalisation of the baby. The employee on the additional maternity leave is entitled to a maternity allowance of 100% of the allowance calculation base.
This leave can also be taken by legal guardians as well as foster and adoptive parents.
Other Leave
Depending on the collective agreement/employment contract terms, an employee may be allowed additional leave types for the following:
- Disability Leave: A person classified as having a severe or moderate degree of disability is entitled to an additional ten days of annual leave. After working one year and after being classified in one of the above degrees of disability, the person acquires the right.
- Military Leave: Employees are entitled to unpaid military leave to perform their duties.
- Childcare Leave: An employee raising at least one child aged up to 14 years is entitled to two paid days off a year, covered in full by the employer. Additionally, employees who have worked for at least six months are entitled to a further three years of unpaid childcare leave until the child is five-years-old (18-years-old if the child is disabled).
- Special event leave: Employees are entitled to 2 paid days off for close family member life events, such as a wedding, a child’s birth, or a funeral.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
The termination process varies according to the employment agreement and collective agreement in place and is based on the type of contract and reason for termination.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| Wages must be paid at least once a month, on a fixed and predetermined date. Payment must occur no later than the 10th day of the following calendar month if monthly pay applies. | When the employment relationship ends, the employer must pay all earned remuneration and entitlements. The law does not universally specify a single “within X days after termination” deadline for all payments in every scenario. | Remuneration must be paid in money. Payment to the employee’s bank account is the default method unless the employee expressly requests payment in cash. |
Notice Period
In Poland, the notice period for a temporary or permanent employee is dependent on the employee’s length of service as below:
- 0 – 6 months of service – 2 weeks’ notice
- 6 months – 3 years of service – 1 month’s notice
- More than 3 years of service – 3 months’ notice
During probationary period the notice period is as follows:
- Contract for up to 2 weeks notice = 3 working days
- Contract for more than 2 weeks and less than 3 months = 1 week notice
- Contract for 3 months =notice of 2 weeks
Notice period is regulated by Polish labour law, it can be changed provided that both sides agree to it.
Severance Pay
For employers with more than 20 employees or for employees who have been dismissed by fault of the employer, the severance pay is dependent on the employee’s length of service as below:
- 1 month severance pay – less than two years of employment
- Two months’ severance pay – between two and eight years of employment
- Three months’ severance pay – over eight years of employment
The maximum amount of severance pay, is set at 15 times the minimum wage.
Probation Period
Probation or trial periods are generally set within the employee’s employment contract, however, standard practice in Poland is three months.
Minimal Statutory Termination Costs
Notice period, severance in some cases,PTO cash out, and any pending bonuses, commissions, expenses and any other compensation agreed directly between the client and the worker
Statutory Notice payment during probation:
Probation for up to 2 weeks: notice of 3 working days
Probation between 2 weeks and less than 3 months: notice of 1 week
Probation for 3 months: notice of 2 weeks
A two-week notice period must end on a Saturday, while a one month or three-month period must end on the last day of the month.
Notice outside of Probation:
Highly important – the notice period in Poland is a calendar one, meaning, it starts on the 1st of the following month. For example: a worker is entitled to 1 month notice period. ICT formalizes the termination on August 15, the notice will start on September 1st, until September 30th.
Severance:
It depends on a duration of the employment. Severance pay is due to an employee when their employment contract is terminated for reasons not related to the employee, such as the elimination of their position. It is important that the employer has at least 20 employees for the severance pay regulations to apply. The amount of severance pay is determined on the basis of the rules applicable to the calculation of the cash equivalent for annual leave. The maximum amount of severance pay may not exceed 15 times the minimum wage applicable on the date of termination of the employment contract. In 2025, the maximum severance pay is PLN 69,990 (15 x PLN 4,666)
Severance amount owed depends on a duration of the employment and a reason of a termination – workers are entitled to severance pay in case of redundancy, depends on their length of service, as follows:
less than 2 years: 1 month’s salary
between 2-8 years: 2 months’ salary
8 years and more: 3 months’ salary
Common Benefits
- Health Allowance: Between 50-200 EUR per month
- Car Allowance: Between 100-500 EUR per month
- Work From Home allowance: 50-100 EUR per month
- Home Office setup: 1,000 EUR per annum
- Phone Allowance: 20-100 EUR per month
Immigration
If you are a non-EU resident who wishes to work in Poland, you must first obtain a work permit. The work permit is only applicable to the job at the time of application. A new application will need to be sought should the employee change jobs. A work permit is only valid for three years.
Poland has five different types of work visas:
- Type A – If you find employment based on an employment contract or civil law contract with an employer with an office registered in Poland. This is the most popular work permit.
- Type B – This work permit is valid if you are a board member and residing in Poland for a total period that exceeds six months within 12 subsequent months.
- Type C –You can apply for this work permit if you are sent to Poland by a foreign employer for more than 30 days in a calendar year to work for the foreign employer’s subsidiary or branch office in the country.
- Type D – You are eligible for this visa if a foreign employer sends you to work in export services temporarily. The foreign employer must not have a branch or subsidiary of its own in Poland.
- Type E – You can apply for this visa if you take up work-related tasks that do not fall into any of the above four categories.
VAT
General
The standard rate of VAT in Poland is 23.00%.
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Payroll and Benefits Guide
in Poland
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 6 January 2026 | Tuesday | Epiphany (Three Kings’ Day) | Standard holiday |
| 5 April 2026 | Sunday | Easter Sunday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 3 May 2026 | Sunday | Constitution Day | Standard holiday |
| 24 May 2026 | Sunday | Pentecost (Whit Sunday) | Standard holiday |
| 4 June 2026 | Thursday | Corpus Christi | Standard holiday |
| 15 August 2026 | Saturday | Assumption of Mary & Polish Armed Forces Day | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 11 November 2026 | Wednesday | Independence Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day (First Day of Christmas) | Standard holiday |
| 26 December 2026 | Saturday | Second Day of Christmas | Standard holiday |
Hi, Could you please help me understand how education plays a role in an employees annual leave?
Hi George,
Since years of education are included in the employment period, an employee’s education can boost total employment years, thus increasing annual leave days. For instance, a degree from a university counts as 8-years, only requiring 2-years of continuous employment to increase annual paid leave from 20 days to 26 days.
Hello! pls clarify – why university counts as 8 years? is this actual real length of studying in Poland? and how total length of seniority is calculating? with studying it is clear – it can be checked in diploma. But how the working seniority could be determed? Via CV? but I could write in CV what even I want. so what could be a real confirmation of real experience for seniority ? Thank you
Hello,
After graduating from University with a Master’s Degree an employee is already considered as having seniority of 8 years in terms of the Annual Leave service length eligibility or 4 years once graduating from High school. Once an employee starts working at the employer they should provide their CV and Diploma in order to verify that they are entitled to enhanced annual leave.
Can we get gratuity after 2 year work in Poland warehouse job
Hi there, I am not certain that I understand your question. Can you please clarify? Are you being terminated from your place of employment and asking about severance pay? Or something else? Thanks
Are temporary workers also entitle to special leave?
Hi Harrison, Yes, temporary workers are entitled to special leave, but should submit an application for the leave accompanied by a document confirming the occurrence of particular circumstances.
Hello,
can you please help me understand how to treat the following case: Long term sick leave of an employee that gets salary + a performance based quarterly paid out bonus on top. Do we have to pay out the bonus?
Thank you
Hi Agathe, thank you for your question. If this is a performance-based bonus and a component that is not considered part of the regular salary, then there should be no need to pay it out. I suggest that you look at the employee’s employment contract or any agreement that clearly spells out the stipulations for receiving said bonus.
Do employee’s in Poland get a pay increase after 3 months employment?
There is no law requiring employees to receive a pay increase after three months.
Usually yes, in most companies you will get an increase after 3 months 🙂
Cheers
As an employee of 4 different companies – no, unless it’s an internship contract changing to full time contract.
Can international hires relocated to Poland have a salary in Euros while the local currency is in Zloty? They will have to pay taxes in Poland as a local tax resident.
This is not possible unfortunately, employers must always pay the worker in the local currency.
Hi,
How do I calculate my earnings in Poland during my illness? For example if my gross salary is 10k/month and I get sick leave for 2 days how much will be taken from my salary? Thanks in advance Cris
Sick leave is paid at 80.00% of the allowance basis or 100.00% of the allowance basis if the illness occurs during pregnancy or is caused by an accident on the way to or from work. Employees less than 50 years old are entitled to up to 33 days paid sick leave, paid by the employer and employees older than 50 years old are entitled to up to 14 days paid sick leave, paid by the employer.
¿Are workers who have worked less than 12 months entitled to receive the 13th salary?
A 13th-month salary is not legally required. Since it is not legally required, it is up to the employer’s discretion or what is written in the contract.
is there any child pension from the government in every family?
In the case of the Family Care Capital scheme, families receive 12,000 zloty for each child after the firstborn between the ages of 12 and 36 months. All families, regardless of income, will be eligible for the benefit.
Hi, do employer obliged to pay the surviviors benefits if the employee dies? is it calculated in the payroll and included in final pay?
Hello, in Poland, survivor benefits are usually paid by the Social Insurance Institution (ZUS) to the family members or dependents of a deceased employee. The survivor benefit is typically equal to a percentage of the deceased employee’s earnings and is paid on a monthly basis.
The amount of the survivor benefit depends on several factors, such as the length of time the employee was covered by social insurance, the number of dependents, and the amount of the employee’s earnings. The benefit is usually paid to the spouse, children, or other dependent family members of the deceased employee.
In some cases, the employer may also provide additional survivor benefits to the family members of the deceased employee. This may include a lump-sum payment or other types of financial support. However, this is not mandatory and depends on the specific terms of the employment contract or collective bargaining agreement.
Hi. Is there a payment for a holiday allowance? If so, what are the rules?
Thanks
Hello,
Paid annual leave is due to each employee employed based on employment contract. Duration of holiday leave depends on general work seniority and amounts to 20 or 26 days per calendar year.