6.50% - Annuities
11.67% - Accident
1.50% - Annuities
2.45% - Sickness
9% - Health
18% - Up to 85,528
32% (only of excess over the amount) - Over 85,528
Current minimum wage is 2,250 zlotys per month.
In 2020 and 2021 the increase will be 15%, raising minimum wage from 2,250 zlotys to 3,000 zlotys, and 10% each following year until 2024 where it will reach 4,000 zlotys.
Paid Time Off
Annual leave depends on the employee’s seniority within the company.
- 20 days – less than 10 years of continuous employment
- 26 days – Over 10 years of continuous employment
An employee is entitled to 33 days of sick leave a year, or 15 days if the employee is over the age of 50. An employee receives 70% remuneration for hospital stay, 80% remuneration due to illness, and 100% due to illness during pregnancy.
Expecting mothers are entitled to 20 weeks leave for a single childbirth. 31 weeks are provided for two births, with an additional 2 weeks per additional birth.A maximum of 37 weeks is give.
Fathers are granted 2 weeks leave. It can be used in its entirety or divided into two parts (7 days each). Paternity leave can be used until the child reaches the age of two.
Parental leave is made available once maternity leave has ended and lasts 32-34 weeks depending on the number of children born. The leave may be taken in a maximum of four parts and can be used until the child turns six.
Bereavement leave or occasional leave and grants one or two days depending on the circumstances.
One day is given for a child’s wedding, or death of a sister, brother, mother-in-law, father-in-law, grandmother, grandfather, or a dependent.
Two days for employee’s marriage, or the death of a child, spouse, father, mother, stepfather, or stepmother.
An employee receives 100% of their average earnings in the year preceding their injury. This payment is given for up to 182 days.
Full time employment is considered 40 hours weekly, and 8 hours daily.
Weekly hours including overtime may not exceed 48 hours, and yearly overtime mat not exceed 150 hours. An employee who works overtime during a regular workweek is entitle to an additional 50%, and an additional 100% for overtime during nights and holidays.
23% standard rate.
Polish pension system is based on three pillars. The first pillar is compulsory with equal contributions made by the employer and employee (ZUS). The second pillar is the open pension funds and is not mandatory (OFE). The third pillar is made up of Individual Retirement Accounts, Individual Retirement Security Accounts , Employee Pension Programs, Employee Capital Plans and any other program meant for individual retirement.
Employer contribution – 9.76%
Employee contribution – 9.76%
Social insurance contributions in Poland are made towards, pension, disability, sickness (sickness and maternity), accidents at work, and occupational diseases. The total contribution rates are as follows:
- Employer – 16.26% (±1.67%* for accident insurance which changes every year)
- Employee – 22.71%
Employer – 2.45%
Salaries are paid on monthly basis.
Employees must receive their salary no later the 10th of the following month.
If contract is for definite time, it dissolves itself and no need for a notice period. Both parties may terminate their contract as long as they provide the necessary notice period.
For a contract to be terminated a notice period must be given in accordance to the employee’s duration at the company. A notice period is not required for termination though mutual agreement.
The notice periods are:
- 3 business days – trial period of less than 2 weeks
- 1 week – trial period longer than 2 weeks
- 2 weeks – trial period of 3 months
- 2 weeks - less than 6 months of employment
- 1 month –6 months but less than 3 years of employment
- 3 months - at least 3 years of employment
Severance payment is given by employers who have at least 20 employees and the dismissal of the employee is through the fault of the employer.
- 1-month severance pay - less than 2 years of employment.
- 2 months’ severance pay – between 2 and 8 years of employment
- 3 months’ severance pay – over 8 years of employment