HR Software for Poland

Leave Policy

Maternity Leave

Pregnant employees are entitled to 20 weeks of paid leave upon the birth of a child. After 14 weeks, the mother can transfer her remaining leave to the father, up to a maximum of 6 weeks. During this period, the employee receives 100% of the sick pay, which social security pays either directly to the employee or through the employer (on his behalf). Sickness benefit can also be paid at 80% for the period of maternity leave and parental leave, provided that the employee confirms this within the first 21 days of maternity leave. Maternity leave begins automatically on the day the child is born.
If you have multiple children (e.g. twins), the duration of maternity leave is extended. The employee can extend the vacation by taking parental leave.

You can use the leave module in IceHrm to manage maternity leave in Poland.

Paternity Leave

Employees are entitled to 32 weeks of parental leave for the birth of a child and 34 weeks of parental leave for multiple births. Both parents can decide how to divide the time. Both parents can take parental leave. The Social Insurance Institution (ZUS) pays 100% of the average salary in the first six weeks and 60% of the average salary in the following weeks.

Parental leave can be taken up to the child’s 6th birthday.

Sick Leave

Employees are entitled to up to 182 days of paid sick leave. Employees who are sick during pregnancy are entitled to 270 days of sick leave. The first 33 days are paid by the employer. From the 34th day onwards, the Social Insurance Institution (ZUS) is responsible for paid sick leave.

Sick leave is paid at different rates depending on the inability to work:

Reasons for incapacity for work	Sickness allowance (% of sick pay basis)
Illness or accident	80%
Work-related accident	100%
Accident on the way to or from work	100%
Occupational disease	100%
Illness or accident during pregnancy	100%
Situation related to being an organ donor	100%

Pay & Tax

Minimum Wage Requirements

Two minimum wage changes are planned for 2024:

PLN 23.50 gross per hour (from July 1, 2023 to December 31, 2023)
PLN 27.70 gross per hour (from January 1, 2024 to July 1, 2024)
PLN 28.10 gross per hour (from July 1, 2024 to December 31, 2024)

The minimum wage changes every year and is calculated pro rata in the case of part-time employees.

Individual Income Tax

Tax rates are calculated on income according to the rates set by the Polish government.

There are two tax rates: a basic tax rate of 12% up to PLN 120,000 and an additional tax rate of 32% for all income above PLN 120,000.

A tax allowance of PLN 30,000 is available to all Polish taxpayers. This amount is granted in the form of a tax reduction of PLN 3,600 (PLN 300 per month).

For incomes over PLN 1 million, a high income solidarity tax of 4% applies.

Payroll Cost

The cost to the employer is generally estimated at 19.48% of the employee’s salary.

Pre-employment medical examination fee – PLN 200
Pension – 9.76%*
Disability – 6.50%*
Accident – 0.67%
Working fund – 2.45%
Guaranteed Fund for Employee Benefits – 0.10%
PPK – 1.50% (mandatory if the employee chooses)
PFRON – The amount varies from month to month

*up to a maximum annual salary of PLN 234,720

Overtime Pay & Maximum Hours

Pay for overtime is mandatory. Hours outside of normal working hours are considered overtime. Employees can work a maximum of 5 hours of overtime per day. Employees can work a maximum of 48 hours of overtime per week and 150 hours per year.
For the additional hours, employees receive a supplement to their normal wage:

100% of the hourly wage for overtime at night, on Sundays and public holidays when the employee is not working, on a day off that is considered compensatory time off for work on a Sunday or public holiday, and for every hour of work in excess of the weekly Working time standard goes beyond.
50% of the hourly wage for any overtime worked on a day other than 100% hourly wage (see above).
20% of the minimum hourly wage for each hour worked during the night time established by the company’s internal regulations.

Termination

Termination Requirements

Dismissals must take into account complex rules and the regulations of the country in which an employee is employed. Off-boarding is always carried out by the employer with the main participants. It may include ad hoc fees as well as required or recommended steps in certain termination cases.

Terminations in Poland can be complex. There is no dismissal at will for employers in Poland outside of the probationary period and the dismissal must be for a just reason.

Proper terminations include:

Voluntary by the employee
By mutual agreement
Due to the expiry of the contract
Unilaterally by the employer due to:
1. Probation period
2. Objective reasons
3. Dismissal for disciplinary reasons
4. Performance due to unsuitability for the position

Notice Period

The minimum notice period is 2 weeks and increases depending on the length of employment

2 weeks for an employment period of less than 6 months
1 month if you have been with the company for more than 6 months
3 months if you have been with the company for more than 3 years

Notice period during the probationary period

The notice period during the probationary period depends on the length of the probationary period:

3 days with a trial period of up to 2 weeks
1 week if the probationary period is longer than 2 weeks but shorter than 3 months
2 weeks with a trial period of 3 months

Severance for Employees

Severance payments are only payable to laid off employees in companies with at least 20 employees.

An employee who is dismissed as part of a group layoff is entitled to severance pay in the amount of:

Less than 2 years of service with a specific employer – 1 month’s salary
2 to 8 years of service with a specific employer – 2 monthly salaries
More than 8 years of service – 3 months’ salary

There may be additional severance pay if the employee retires or dies.

In order to protect you from unforeseen financial risks arising from the termination of the employment relationship, IceHrm applies a severance pay provision in all employment contracts in this country. IceHrm has extensive expertise in managing litigation risk around the world and our severance provision calculation is based on prevailing common law or statutory requirements and best local practices. If your employee resigns or is not entitled to severance pay, you will receive a refund of any unused amounts.

Statutory Time Off

Paid Time Off

Full-time employees are entitled to paid time off (PTO) based on their length of service:

Employees who have been employed for less than 10 years – 20 days of PTO per year
Employees who have been employed for more than 10 years – 26 days of PTO annually
Note: A university degree counts as 8 years of employment, so newly hired employees with at least 2 years of professional experience and a university degree are entitled to 26 days of PTO per year.

PTO increases monthly by 1.6 days per month. Employees are entitled to annual leave after 1 month of work. Part-time employees have the same right to vacation as full-time employees, prorated to the employee’s working hours.

Public Holidays

There are 13 public holidays celebrated in Poland. National holidays include:

New Year’s Day
Epiphany
Easter Sunday
Easter Monday
Labour Day
Constitution Day
Pentecost Sunday
Corpus Christi
Assumption of the Blessed Virgin Mary
All Saints’ Day
Independence Day
Christmas Day
Second Day of Christmas

Onboarding

5 working days after signing the MSA and paying the deposit

Additional Info

Employment Contract Details

The contracts must be drawn up in Polish and can be bilingual. They must be in writing and signed by both parties.

A contract must contain the following:

Gross monthly salary
Deadline for salary payment
Termination and notice period
Working hours
Term of the agreement (limited/unlimited)
Date of start of work
Place of work Job

Probation Period

Probationary periods are not mandatory. There is no minimum probation period. The maximum duration of the probationary period is 90 days (3 months).