- Country Guide
- Poland
Poland
Last Update by Marta, 13 Dec 2024
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Exchange Rate
22 Jan 2025
Cost of Living
Indicative value for a working adult in a city: Warsaw
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (PLN) |
|---|---|
| McDonalds Set Meal | 30 |
| Monthly Train and Bus Tickets | 180 |
| 3 Bedrooms Rental (City Center) | 7,300 |
| 3 Bedrooms Rental (Outskirt) | 5,400 |
Current Inflation Rate
4.9%
Wage
Minimum Wages
- From July 2024 - 4,300 PLN
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (PLN) |
|---|---|
|
Entry-Level
Fresh Graduate
|
5,500 |
|
Mid-Level
5 Years
|
8,000 |
|
Experienced & Managerial Level
10 Years
|
Over 10,000 |
|
Specialized & Senior-Level
15 Years
|
Over 12,000 |
Annual Salary Growth
12.1% (caused by high level of inflation and numerous increases in minimum wage)
Statutory Contribution
The annual basis for calculating pension, disability and sickness insurance contributions in a given calendar year cannot be higher than the amount corresponding to 30 times the forecast average monthly salary in the national economy for a given calendar year.
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 9.76% | 9.76% |
All staff Max. contribution base 234.720,00 PLN /year |
| Disability Insurance | 6.5% | 1.5% |
All staff Max. contribution base 234.720,00 PLN /year |
| Accident Insurance | 1.67% | - |
All staff (less than 9 insured staffs), can be higher, if more people need to be insured. |
| Sickness Insurance | - | 2.45% |
All staff Max. contribution base 19.560,00 PLN/ month |
| Health Insurance | - | 9% | All staff |
| Labor Fund (FP) | 2.45% | - | All staff |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.1% | - | All staff |
| Employee Capital Plan (PPK) |
1.5%, Voluntary additional contribution up to 2.5% |
2% | All staff |
| Social benefits fund (ZFSŚ) |
2 417,14 PLN/ per year In 2024 (37.5% of the average monthly salary in the national economy in pervious year) |
- | Companies with at least 50 full-time staff from January 1st of each year |
|
National Fund for Disability Rehabilitation (PFRON) |
40,65% of the average salary in a given quarter 40.65%*average salary *(number of employees*8%-number of employees with disabilities) |
An employer employing at least 25 people if it does not achieve the 6% rate of employing people with disabilities |
Other Benefit
Other common employment benefits in Poland include:
- Work from Home Allowance: Mondatory reimbusment for remote working
Around PLN100 - Co-financing of glasses: Staff spending 4 hours per day on a computer, employers reimburse part of the expense around 300 PLN
- Private health Insurance: Around 250 PLN per month
- Multisport card: Around 150 PLN per month
- Holiday allowance: It can be paid out of the ZFSŚ or it can be a benefit provided by a company
Income Tax
Residents
- For under 26 year-olds earning up to 85,528 PLN per year: 0%
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 30,000 | 0% |
| 30,000 -120,000 | 12% |
|
Over 120,000 |
32% |
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Poland is taxed, the rate is same as residents
-
A tax resident is an individual who meets one of following criteria:
- Residence in Poland for at least 183 days in a calendar year
- Have their centre of life interests in Poland
Working Hours
Statutory
40 hours
8 hours a day, 5 days a week
Typical practice
40 Hours
Monday - Friday
Overtime
Maximum 8 hours per week, 150 hours per year
- Reception of hours for overtime:
- 100% for overtime requested by staff
- 150% for overtime requested by the employer - Overtime supplement:
- 150% of regular salary for overtime
- Sundays, public holidays, night hours (21:00- 07:00): 200% of regular salary
Employment Contract
Fixed-Term
Contract Format
Written in Polish.
Copies in other languages accepted, but the Polish version prevails
Payroll Currency
PLN
Contract Period
Up to 33 months or 3 contracts in total
Termination
The contract may be terminated by the employer, the employee or by mutual agreement
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - | - | - |
| Notice Period - Regular | - 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 month |
- 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 months |
- 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 months |
| Severance Pay | - | Companies with at least 20 staff - 2 years' service: 1 month salary - 2 - 8 years' service: 2 months' salary - Over 8 years' service: 3 months' salary |
Companies with at least 20 staff - 2 years' service: 1 month salary - 2 - 8 years' service: 2 months' salary - Over 8 years' service: 3 months' salary |
Public Holiday
13 days
If public holidays fall on a Saturday, staff are given a day off
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 06 Jan | Epiphany |
| 20 Apr - 21 Apr | Easter |
| 01 May | Labor Day |
| 03 May | Constitution Day |
| 08 Jun | Whit Sunday |
| 19 Jun | Corpus Christi |
| 15 Aug | Assumption of Mary |
| 01 Nov | All Saint's Day |
| 11 Nov | Independence Day |
| 25 Dec - 26 Dec | Christmas Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
20 working days- under 10 years' service 26 working days - over 10 years' service |
All staff with length of service including periods of education |
| Sick Leave |
182 calendar days or 270 days (pregnancy, tuberculosis). Up to 33 days a year paid by the employer |
All staff after 30 days of uninterrupted insurance |
| Maternity Leave |
20 – 37 weeks 20 weeks – one child 31 weeks – two children 33 weeks – three children 35 weeks – four children 37 weeks – five or more children |
All expectant mothers |
| Paternity Leave | 14 calendar days | All expectant fathers |
| Parental Leave (Initial and Extended) |
41 weeks – for one child 43 weeks – for several children |
All staff |
| Carer’s Leave | 5 working days per year | Staff providing care for family member or person living in the same household |
| Childcare Leave | 2 working days | All staff with children under 14 years old |
| Occasional Leave |
2 days for weddings 1 day for a child's wedding 2 days for childbirth Up to 2 days for funerals |
All staff |
| Blood Donation Leave | 2 calendar days | All male staff can donate 6 times per year, female staff 4 times per year |
Reference
- https://www.numbeo.com/cost-of-living/in/Warsaw
- https://www.gov.pl/web/rodzina/urlopy-i-zwolnienia-od-pracy
- https://www.gov.pl/web/rodzina/stosunek-pracy
- https://www.gov.pl/web/rodzina/ustalanie-i-rozliczanie-czasu-pracy
- https://www.gov.pl/web/rodzina/wiadomosci-ubezpieczenia-spoleczne
- https://www.gov.pl/web/family/the-duration-of-annual-leave
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Contact UsCountry Guide - Poland
Last updated: 13 Dec 2024
Exchange Rate
Currency (PLN)
- 1 CNY = 0.185 PLN
- 1 USD = 1.32 PLN
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Warsaw
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (PLN) |
|---|---|
| McDonalds Set Meal | 30 |
| Monthly Train and Bus Tickets | 180 |
| 3 Bedrooms Rental (City Center) | 7,300 |
| 3 Bedrooms Rental (Outskirt) | 5,400 |
Current Inflation Rate
4.9%
Wage
Minimum Wages
- From July 2024 - 4,300 PLN
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (PLN) |
|---|---|
|
Entry-Level
Fresh Graduate
|
5,500 |
|
Mid-Level
5 Years
|
8,000 |
|
Experienced & Managerial Level
10 Years
|
Over 10,000 |
|
Specialized & Senior-Level
15 Years
|
Over 12,000 |
Annual Salary Growth
12.1% (caused by high level of inflation and numerous increases in minimum wage)
Statutory Contribution
The annual basis for calculating pension, disability and sickness insurance contributions in a given calendar year cannot be higher than the amount corresponding to 30 times the forecast average monthly salary in the national economy for a given calendar year.
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 9.76% | 9.76% |
All staff Max. contribution base 234.720,00 PLN /year |
| Disability Insurance | 6.5% | 1.5% |
All staff Max. contribution base 234.720,00 PLN /year |
| Accident Insurance | 1.67% | - |
All staff (less than 9 insured staffs), can be higher, if more people need to be insured. |
| Sickness Insurance | - | 2.45% |
All staff Max. contribution base 19.560,00 PLN/ month |
| Health Insurance | - | 9% | All staff |
| Labor Fund (FP) | 2.45% | - | All staff |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.1% | - | All staff |
| Employee Capital Plan (PPK) |
1.5%, Voluntary additional contribution up to 2.5% |
2% | All staff |
| Social benefits fund (ZFSŚ) |
2 417,14 PLN/ per year In 2024 (37.5% of the average monthly salary in the national economy in pervious year) |
- | Companies with at least 50 full-time staff from January 1st of each year |
|
National Fund for Disability Rehabilitation (PFRON) |
40,65% of the average salary in a given quarter 40.65%*average salary *(number of employees*8%-number of employees with disabilities) |
An employer employing at least 25 people if it does not achieve the 6% rate of employing people with disabilities |
Other Benefit
Other common employment benefits in Poland include:
- Work from Home Allowance: Mondatory reimbusment for remote working
Around PLN100 - Co-financing of glasses: Staff spending 4 hours per day on a computer, employers reimburse part of the expense around 300 PLN
- Private health Insurance: Around 250 PLN per month
- Multisport card: Around 150 PLN per month
- Holiday allowance: It can be paid out of the ZFSŚ or it can be a benefit provided by a company
Income Tax
Residents
- For under 26 year-olds earning up to 85,528 PLN per year: 0%
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 30,000 | 0% |
| 30,000 -120,000 | 12% |
|
Over 120,000 |
32% |
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Poland is taxed, the rate is same as residents
-
A tax resident is an individual who meets one of following criteria:
- Residence in Poland for at least 183 days in a calendar year
- Have their centre of life interests in Poland
Working Hours
Statutory
40 hours
8 hours a day, 5 days a week
Typical practice
40 Hours
Monday - Friday
Overtime
Maximum 8 hours per week, 150 hours per year
- Reception of hours for overtime:
- 100% for overtime requested by staff
- 150% for overtime requested by the employer - Overtime supplement:
- 150% of regular salary for overtime
- Sundays, public holidays, night hours (21:00- 07:00): 200% of regular salary
Employment Contract
Trial Period
Probation
Up to 3 months, extensions are possible if a different position is offered
Termination
The contract may be terminated by the employer, the employee or by mutual agreement
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - Under 2 weeks' service: 3 working days - Over 2 weeks' but under 3 months' service: 1 week - 3 months' service: 2 weeks |
- Under 2 weeks' service: 3 working days - Over 2 weeks' but under 3 months' service: 1 week - 3 months' service: 2 weeks |
- Under 2 weeks' service: 3 working days - Over 2 weeks' but under 3 months' service: 1 week - 3 months' service: 2 weeks |
| Notice Period - Regular | - | - | - |
| Severance Pay | - | - | - |
Fixed-Term
Termination
The contract may be terminated by the employer, the employee or by mutual agreement
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - | - | - |
| Notice Period - Regular | - 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 month |
- 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 months |
- 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 months |
| Severance Pay | - | Companies with at least 20 staff - 2 years' service: 1 month salary - 2 - 8 years' service: 2 months' salary - Over 8 years' service: 3 months' salary |
Companies with at least 20 staff - 2 years' service: 1 month salary - 2 - 8 years' service: 2 months' salary - Over 8 years' service: 3 months' salary |
Permanent/ Casual
Termination
The contract may be terminated by the employer, the employee or by mutual agreement
The employer must justify the termination
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - | - | - |
| Notice Period - Regular | - 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 months |
- 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 months |
- 0- 6 months' service: 2 weeks - 6 months - 3 years' service: 1 month - Over 3 years' service: 3 months |
| Severance Pay | - | Companies with at least 20 staff - 2 years' service: 1 month salary - 2 - 8 years' service: 2 months' salary - Over 8 years' service: 3 months' salary |
Companies with at least 20 staff - 2 years' service: 1 month salary - 2 - 8 years' service: 2 months' salary - Over 8 years' service: 3 months' salary |
Public Holiday
13 days
If public holidays fall on a Saturday, staff are given a day off
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
20 working days- under 10 years' service 26 working days - over 10 years' service |
All staff with length of service including periods of education |
| Sick Leave |
182 calendar days or 270 days (pregnancy, tuberculosis). Up to 33 days a year paid by the employer |
All staff after 30 days of uninterrupted insurance |
| Maternity Leave |
20 – 37 weeks 20 weeks – one child 31 weeks – two children 33 weeks – three children 35 weeks – four children 37 weeks – five or more children |
All expectant mothers |
| Paternity Leave | 14 calendar days | All expectant fathers |
| Parental Leave (Initial and Extended) |
41 weeks – for one child 43 weeks – for several children |
All staff |
| Carer’s Leave | 5 working days per year | Staff providing care for family member or person living in the same household |
| Childcare Leave | 2 working days | All staff with children under 14 years old |
| Occasional Leave |
2 days for weddings 1 day for a child's wedding 2 days for childbirth Up to 2 days for funerals |
All staff |
| Blood Donation Leave | 2 calendar days | All male staff can donate 6 times per year, female staff 4 times per year |
Reference
- https://www.numbeo.com/cost-of-living/in/Warsaw
- https://www.gov.pl/web/rodzina/urlopy-i-zwolnienia-od-pracy
- https://www.gov.pl/web/rodzina/stosunek-pracy
- https://www.gov.pl/web/rodzina/ustalanie-i-rozliczanie-czasu-pracy
- https://www.gov.pl/web/rodzina/wiadomosci-ubezpieczenia-spoleczne
- https://www.gov.pl/web/family/the-duration-of-annual-leave
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000