Overview

Capital
Warsaw
Currency
Polish Złoty
Date Format
dmy

Taxes

Employer
9.76% - Retirement
6.50% - Disability
0.40% - 3.60% - Accident
2.45% - Labor Fund
0.10% - Guarenteed Employment Benefit Fund
Employee
9.76% - Retirement
2.45% - Accident
18% - Up to 85,528
32% (only of excess over the amount) - Over 85,528

Minimum Wage

General
Minimum wage is PLN 13.7 hourly for 2018, and will raise to 14.7 hourly for 2019.

Working Hours

General
Full time employment is considered 40 hours weekly, and 8 hours daily.
Overtime
Overtime hours cannot exceed 150 hours per calander year, paid at 150%. All hours worked at night, on Sunday, or on bank holidays are paid at 200%.

VAT

General
23% standard rate.

Mandatory Benefits

Pension Fund
Employers contribute 9.76% of employee's regular wages. The Employees contribute 9.76% wages with salary ceiling of PLN 112,380.
Social Security
Employers contribute: 16.66% - 19.86%, and employee contributes 13.7%. There are no minimum earnings used to calculate contributions. The maximum annual earnings used to calculate contributions are 30 times the national average monthly earnings set by law.

Payroll

General
Salaries are paid on monthly basis. Paydays are the 15th of the following month.

Termination

Termination Process
If contract is for definite time, it dissolves itself and no need for a notice period. If the contract is terminated during trial period, three working days notice if the contract was concluded in less than two weeks, one week notice if it has been two weeks but less than three months and two weeks notice if it has been three months. If the employee has been working in the company for more than two weeks after the trial period but less than six months, they are entitled to two weeks’ notice. If they have been working for six months but less than three years, they are entitled to one-month notice. If the employee has been in the company for three years or more, they are entitled to three months’ notice.
Advance Notice
Employees must provide 2 weks notice in first 6 months of employment. Following, until 3 years they must provide 1 months notice and after 3 years, 3 months notice is required.
Severance Pay
If the employee is terminated on mutal agreement, they receive the regular wages during the time of the notice period. If they are terminated because of the employers initiative, they are entitled to severance pay. If terminated due to employee's fault there is no notice period or severance pay.