Employment in Poland is governed by the Labour Code (Kodeks pracy), with social insurance administered by ZUS and compliance checked by the National Labour Inspectorate (PIP). Employer contributions add around 20% to gross salary. Here is what employers need to know about leave, pay, tax and ending employment.
Annual leave depends on total length of employment, which includes previous employers and, within set limits, years of education. Part-time employees receive leave pro rata.
20 working days a year with under 10 years of seniority, 26 days with 10 years or more. Unused leave must be taken by 30 September of the following year.
The employer pays sick pay for up to 33 days a year (14 days for employees over 50), then ZUS pays sickness benefit. 100% during pregnancy or after an accident on the way to work.
For a single birth, longer for multiple births. Paid by ZUS as maternity benefit.
For a single birth, shared by the parents, with 9 weeks reserved for each parent that cannot be transferred. Taken until the child turns 6.
Set up each Polish leave type in IceHrm with its own accrual, carry forward and approval rules, including pro-rata entitlements for part-time staff and 20 or 26 day allowances. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
The minimum wage is reviewed every year by the Council of Ministers and usually changes on 1 January. A separate minimum hourly rate applies to certain civil-law contracts.
Gross, for full-time employees, from 1 January 2026. Pro rata for part-time employees.
8 hours a day and an average of 40 hours in a five-day week, over a settlement period of up to 4 months.
Per employee per year, unless a collective agreement or work rules set a different limit. Average weekly hours, including overtime, may not exceed 48.
Salary must be paid at least once a month, on a fixed date, and no later than the 10th day of the following month.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so 50% and 100% overtime supplements reflect what was actually worked. Time & attendance →
Employers withhold personal income tax (PIT) as monthly advances and send employees an annual PIT-11 statement. The first PLN 30,000 of income is effectively tax-free through a PLN 3,600 tax-reducing amount.
| Annual taxable income | Rate | Tax due |
|---|---|---|
| Up to PLN 120,000 | 12% | 12% of income minus PLN 3,600 |
| Over PLN 120,000 | 32% | PLN 10,800 plus 32% of the excess over PLN 120,000 |
Employees also pay a 9% health insurance contribution on salary after social security deductions. It is not deductible from tax.
Employers pay their share of social insurance and withhold the employee share, sending both to ZUS monthly. Pension and disability contributions stop for the rest of the year once pay reaches the annual cap of PLN 282,600 (2026).
| Contribution | Employer | Employee |
|---|---|---|
| Pension insurance | 9.76% | 9.76% |
| Disability insurance | 6.50% | 1.50% |
| Sickness insurance | – | 2.45% |
| Accident insurance | 0.67–3.33% | – |
| Labour Fund | 2.45% | – |
| Guaranteed Employee Benefits Fund | 0.10% | – |
| Health insurance | – | 9% |
Employers must offer a PPK workplace pension. Unless the employee opts out, the employer contributes at least 1.5% of salary and the employee at least 2%.
Build Polish pay the way you already structure it, with your own salary components, deductions and formula columns, such as ZUS and PPK columns. Want to know how well IceHrm handles payroll calculations for Poland? Contact us or see Payroll →
Notice must be given in writing. When an employer gives notice on an indefinite or fixed-term contract, it must state the reason and, where a trade union represents the employee, consult it first.
| Length of employment with the employer | Notice |
|---|---|
| Less than 6 months | 2 weeks |
| 6 months to less than 3 years | 1 month |
| 3 years or more | 3 months |
Employers with at least 20 employees must pay severance when employment ends for reasons not related to the employee. It is capped at 15 times the minimum wage in force on the termination date.
| Length of employment | Severance |
|---|---|
| Less than 2 years | 1 month’s pay |
| 2 to 8 years | 2 months’ pay |
| More than 8 years | 3 months’ pay |
Employees leaving to retire or on a disability pension receive a one-off retirement severance of one month’s pay. Unused annual leave is paid out in cash when employment ends.
Poland has 14 statutory public holidays, including Christmas Eve since 2025. When a holiday falls on a Saturday, employers must give employees another day off.
Leave groups give each office its own holiday calendar, including movable feasts and the extra day off owed for a holiday that falls on a Saturday. Holiday calendars →
An employment contract must be in writing and state the type of contract, the parties, the start date, the type and place of work, pay and working time. It should be signed before the employee starts work.
A probationary contract may last up to 3 months. It is limited to 1 month if a fixed-term contract of under 6 months is planned afterwards, and 2 months if one of 6 to 12 months is planned. Fixed-term employment with the same employer may not exceed 33 months in total or 3 contracts; beyond that the contract becomes indefinite.
Send contracts and information on terms of employment for e-signing, keep a digital personnel file on each employee’s record, and track onboarding with task lists so medical checks and training are not missed. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Poland, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Poland? Talk to us.
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