Poland Employment Law & Compliance Guide for Employers
Key employment laws in Poland: what employers need to know
Employment in Poland is governed mainly by the Kodeks pracy [Labour Code], with social insurance run by ZUS [Social Insurance Institution] and work authorisation handled by voivodes and county labour offices. Foreign employers are most often surprised by the ZUS contributions on top of gross pay, the mandatory PPK workplace pension, and the strict line between employment and civil-law or B2B contracts, which labour inspectors now police more actively. This page summarises the core employer rules for 2026 with official sources.
Poland employment rules at a glance
| Topic | What the rule is | Official source |
|---|---|---|
| Minimum wage | PLN 4,806 gross a month for full-time employees and PLN 31.40 an hour for mandate (umowa zlecenie) contracts and some self-employed, from 1 January 2026. From 1 January 2027: PLN 4,950 a month and PLN 32.30 an hour. | Zielona Linia (gov.pl) – minimum wage 2026 |
| Standard working hours | 8 hours a day and an average of 40 hours a week in a five-day week, over a settlement period of up to 4 months (extendable to 12). Including overtime, the average week may not exceed 48 hours. | Labour Code (ISAP, Sejm) |
| Overtime pay | Normal pay plus a 100% supplement for overtime at night, on Sundays and public holidays, or on a day off given for such work; 50% in other cases. Time off can replace the supplement. Default cap: 150 overtime hours a year. | Labour Code (ISAP, Sejm) |
| Paid annual leave | 20 working days a year with under 10 years' seniority; 26 days after 10 years. School and university years count toward seniority and, since 2026, so do periods of civil-law contracts and self-employment. | Labour Code (ISAP, Sejm) |
| Public holidays | 14 public holidays a year, including Christmas Eve (24 December) since 2025. When a holiday falls on a Saturday, the employer must give employees another day off in the settlement period. | Act of 18 January 1951 on public holidays (ISAP) |
| Sick leave | The employer pays sick pay at 80% of salary (100% in pregnancy or after a commuting accident) for the first 33 days of illness a year (14 days for employees over 50). After that, ZUS pays sickness benefit, generally for up to 182 days. | ZUS – sickness benefit |
| Maternity and parental leave | 20 weeks maternity leave (single birth), 41 weeks parental leave shared by the parents (9 weeks reserved for each) and 2 weeks paternity leave. ZUS pays the benefits. Neonatal leave of up to 15 extra weeks applies since 2025. | ZUS – maternity benefit |
| Probation period | Up to 3 months. For a planned fixed-term contract, at most 1 month if it will last under 6 months and 2 months if it will last 6–12 months. A probationary contract is a separate contract type. | Labour Code (ISAP, Sejm) |
| Notice period | Same for open-ended and fixed-term contracts, based on service with the employer: 2 weeks (under 6 months), 1 month (6 months to 3 years), 3 months (3+ years). An employer's notice must be written and state the reason. | Labour Code (ISAP, Sejm) |
| Severance pay | Only for dismissals for reasons not related to the employee at employers with 20+ staff: 1 month's pay (under 2 years' service), 2 months (2–8 years), 3 months (8+ years), capped at 15 times the minimum wage (PLN 72,090 in 2026). | Act of 13 March 2003 on terminating employment for reasons not attributable to employees (ISAP) |
| Employer social contributions | About 19.48%–22.14% of gross pay: pension 9.76%, disability 6.5%, accident 0.67–3.33% (1.67% for up to 9 insured), Labour Fund 2.45%, FGŚP 0.10%. Pension and disability capped at PLN 282,600 a year (2026). PPK adds at least 1.5%. | PwC Worldwide Tax Summaries – Poland, other taxes (reviewed August 2026) |
| Employee social contributions | 13.71% of gross pay: pension 9.76%, disability 1.5%, sickness 2.45% (pension and disability capped at PLN 282,600 in 2026). Plus 9% health insurance on pay after social contributions, uncapped, and 2% PPK unless the employee opts out. | PwC Worldwide Tax Summaries – Poland, other taxes (reviewed August 2026) |
| Income tax on salaries | The employer withholds monthly PIT advances: 12% up to PLN 120,000 a year and 32% above, with a PLN 30,000 tax-free amount. A 4% solidarity levy applies above PLN 1 million. Employees under 26 are exempt up to PLN 85,528. | PwC Worldwide Tax Summaries – Poland, taxes on personal income |
| Mandatory bonuses and 13th-month pay | None required by law for private employers; a 13th-month salary applies only in the public sector. Mandatory extras are overtime supplements, a night-work allowance (20% of the minimum hourly wage) and statutory severance where due. | Labour Code (ISAP, Sejm) |
| Work permits for foreign nationals | Non-EU nationals need a type A work permit (voivode), a combined residence and work permit, an EU Blue Card, a seasonal permit, or an oświadczenie [declaration] for Armenian, Belarusian, Georgian, Moldovan and Ukrainian citizens (up to 24 months). Employers file online via praca.gov.pl. | County Labour Office (praca.gov.pl) – rules from 1 June 2025 |
| Employment contract requirements | Written or electronic (qualified e-signature) contract, or written confirmation of terms before work starts. Must state type, job, place, pay, hours and start date; generally in Polish. Register the employee with ZUS within 7 days. | Labour Code (ISAP, Sejm) |
Employer obligations in Poland, topic by topic
Filter by primary service relevance
Does an employment contract in Poland have to be in writing, and how long can probation last?
What are the standard working hours and overtime rules in Poland?
What is the minimum wage in Poland in 2026, and how must salaries be paid?
How much paid leave and how many public holidays do employees get in Poland?
How much does an employee cost in Poland on top of gross salary?
How can an employer end an employment contract in Poland, and what does it cost?
Which permit does a foreign national need to work in Poland, and who applies?
Can a company in Poland use B2B contractors or mandate contracts instead of employment contracts?
Do employers in Poland have to offer the PPK workplace pension?
Key employment laws in Poland and official sources
- Kodeks pracy [Labour Code] – Act of 26 June 1974 — Core rules on contracts, working time, pay, leave, termination and employer duties.
- Act of 13 October 1998 on the social insurance system — ZUS registration, contribution rates, caps and payer duties for employers.
- Act of 26 July 1991 on personal income tax — Tax scale, reliefs and the employer’s duty to withhold monthly PIT advances.
- Act of 20 March 2025 on the conditions for entrusting work to foreigners — Work permits, declarations, seasonal permits and employer duties when hiring non-EU nationals, in force since 1 June 2025.
- Act of 10 October 2002 on the minimum wage — How the monthly minimum wage and the minimum hourly rate for civil-law contracts are set and applied.
- Act of 4 October 2018 on Employee Capital Plans (PPK) — Mandatory workplace pension: enrolment, contributions and opt-outs.
- Act of 13 March 2003 on terminating employment for reasons not attributable to employees — Collective redundancies and statutory severance at employers with 20 or more staff.
- Act of 12 December 2013 on foreigners — Visas, temporary residence and work permits and the EU Blue Card.
FAQs: hiring employees in Poland
Can a foreign company hire employees in Poland without a local entity?
Yes. A foreign company can register with ZUS as a contribution payer and employ staff directly under Polish law, but it must then run ZUS, PPK and Labour Code compliance itself and may create a tax presence. Work permits and declarations for non-EU staff are generally issued to employers based in Poland. Many companies therefore use an Employer of Record, which employs the person locally, or set up a branch or company.
How much does an employee cost in Poland on top of gross salary?
Employer contributions add about 19.5% to 22.1% of gross pay: pension 9.76%, disability 6.5%, accident insurance 0.67–3.33%, Labour Fund 2.45% and FGŚP 0.10%. PPK adds at least 1.5% for participating employees. Pension and disability contributions stop above PLN 282,600 of annual pay in 2026. Employers with 50 or more staff must also fund a company social benefits fund, and those with 25 or more may owe the PFRON disability levy.
What is the minimum wage in Poland in 2026?
The minimum wage is PLN 4,806 gross a month for a full-time employee from 1 January 2026, reduced pro rata for part-time work. The minimum hourly rate for mandate contracts and some self-employed service providers is PLN 31.40. A regulation of 14 September 2026 raises these to PLN 4,950 a month and PLN 32.30 an hour from 1 January 2027.
How much notice and severance does an employer owe when dismissing an employee in Poland?
Notice depends on service with the employer: 2 weeks under 6 months, 1 month from 6 months to 3 years, and 3 months after 3 years. It applies to open-ended and fixed-term contracts, and the employer must give a written reason. Statutory severance applies only to dismissals for reasons not related to the employee at employers with 20 or more staff: 1, 2 or 3 months’ pay, capped at PLN 72,090 in 2026.
Can a company hire a foreign national in Poland, and what permit is needed?
Yes. EU, EEA and Swiss citizens need no permit. Others usually need a type A work permit from the voivode, a combined temporary residence and work permit, or an EU Blue Card. Citizens of Armenia, Belarus, Georgia, Moldova and Ukraine can work for up to 24 months on a declaration registered by the county labour office. Since June 2025 employers file online through praca.gov.pl and must submit the contract before work starts.
Is it risky to engage contractors instead of employees in Poland?
Yes, if the contractor works like an employee. Under Article 22 of the Labour Code, supervised work at set times and places is employment regardless of the contract’s name. Labour inspectors can now order a switch to an employment contract and, if ignored, issue a decision confirming employment. Consequences include back-paid ZUS contributions, overtime and leave, plus fines. Mandate contractors must also receive at least PLN 31.40 an hour.
Related NNRoad resources for Poland: Employer of Record in Poland · Payroll in Poland · Hiring foreign employees in Poland · Contractors and on-demand talent in Poland · Poland employer cost calculator
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Regulation Updates in Poland
Information on the launch of the MOS System - a portal for electronic submission of applications for residence permits in Poland
What it is: The MOS System is a national portal for electronic submission of applications for residence permits in Poland, and its use becomes mandatory for certain permit applications.
What it changes: Beginning in April 2026, electronic submission via the MOS System becomes mandatory for applications for temporary, permanent, and long-term EU residence permits, and it incorporates the Temporary residence and work permit procedure, requiring employers who file or support such applications to use the MOS portal for work permits.
Who is affected:
- Workers or employers explicitly mentioned or clearly implied by the policy summary.
What employers should do:
- Prepare to use the MOS portal for filing or supporting applications related to work permits.
- Coordinate with relevant applicants to ensure submissions are made electronically through the MOS System.
Notes: Effective month: 2026-04.
Discover the latest employment and compliance updates in Poland — helping you stay ahead in a changing regulatory landscape.