COUNTRY

Written Agreements

An employer may not allow a new employee to commence work until they have concluded a written employment contract. Where the conclusion of a contract is not possible, employers must confirm the basic elements of the agreement in writing, such as the parties to the contract, the type of the contract, working conditions, including the amount of remuneration, working time, and workplace. Employers are further required to ensure that a new employee is familiar with the content of the workplace regulations before the commencement of work.

Employers may stipulate in a separate agreement that employees cannot undertake a competitive activity or accept a job offer from a competitor either during employment or for a given period after the termination of the employment. This restriction may only apply to activity directly connected with the employer's activity. During the employment period, the rule may be imposed on all employees. After termination of employment, it may only affect those employees who have had access to trade secrets and confidential information belonging to the employer, the disclosure of which could cause damage to the employer.

Oral Agreements

In Poland, an oral employment contract is considered valid and effective. Where an employment contract is not completed in a written form (i.e., an oral agreement), the employer must provide the employee with written confirmation of the relevant arrangements regarding the type of contract and its terms. Such confirmation must be issued no later than the date of the beginning of employment.

Implied Agreements

Provisions of employment contracts may not be less advantageous to the employee than provisions of binding laws and the employer’s internal labor regulations, work regulations, wage regulations, and collective labor agreements.

As with any other contract in Poland, employment contracts must be performed in good faith.

According to the labor law of Poland, working time may not exceed 8 hours per 24-hour period and an average of 40 hours in an average 5-day workweek measured over a calculation period of 4 months. In agricultural and animal husbandry sectors, and industries that involve guarding property or protecting people, a calculation period of up to 6 months may be used (12 months where it is justified by uncommon organizational or technical conditions affecting the working process).

The weekly working time, combined with overtime, may not exceed an average of 48 hours over the accepted calculation period. Collective agreements may modify these default rules.

The law also provides for remote working. The rules for remote working must be set in an agreement between the employer and the company trade union organization, or in the internal work regulations set by the employer.

1-Jan: New Year’s Day; 6-Jan: Epiphany; Sunday in Spring (movable): Easter Sunday; Monday following Easter Sunday: Easter Monday;1-May: May Day; 3-May: Constitution Day; 7th Sunday after Easter: Pentecost Sunday; 9th Thursday after Easter: Corpus Christi; 15-Aug: Assumption of the Blessed Virgin Mary, 1-Nov: All Saints’ Day, 11-Nov: Independence Day; 25-Dec: Christmas Day; 26-Dec: Second Day of Christmastide.

Per the laws of Poland, employees are entitled to annual uninterrupted paid leave of a duration that depends on the number of years worked, as follows:

• 20 working days of annual leave for workers with less than 10 years of service
• 26 working days of annual leave for workers with at least 10 years of service

Annual leave is granted on the days which, for the employee, are working days. Upon the employee’s application, the holiday leave may be divided into parts. In such a case, at least one part of the annual leave must last a minimum of 14 consecutive calendar days.

Per the Labor Code of Poland, employees are entitled to 33 days of sick leave from their employer in a given calendar year. The employee is entitled to receive 80% of their regular remuneration if the inability to work did not result from a work-related injury or illness.

If the inability to work lasts longer than 33 days, the employee is entitled to a sickness benefit, payable from social insurance funds, for the aggregate period of incapacity. This period cannot exceed 182 days (or 270 days if incapacity occurs during pregnancy or as a result of tuberculosis). Following the period of incapacity, the employee may be entitled to a rehabilitation benefit, provided their further medical treatment or rehabilitation is likely to result in the recovery of work capacity.

Per Poland's Labor Code, female employees have the right to maternity leave of 20 weeks upon giving birth to 1 child. This leave is extended proportionately in the event of giving birth to more than 1 child. The employee can use at least 6 weeks of maternity leave before the anticipated date of the delivery. The employee may petition the employer for an additional 6 weeks of pre-birth maternity leave.

The female employee can renounce the right to the remaining part of the maternity leave if she used at least 14 weeks of the leave after the delivery. Employees are given the right to assign maternity, and parental leave to any member within their immediate family upon the family member's written request.

In the event of a stillbirth or the death of a child before the age of 8 weeks, the employee is entitled to maternity leave for 8 weeks after delivery, but not less than 7 days from the date of the child's death. For a child born before 28 weeks and less than 1kg, the entitlement is up to 15 weeks. For a child born from the 28th week but less than 37 and less than 1kg, the entitlement is up to 8 weeks. For a full-term child hospitalized immediately after birth, the entitlement is up to 8 weeks. The leave is equal to the number of weeks the child is hospitalized, up to the limits set above.

In Poland, a working father caring for a child is entitled to 2 weeks of paternity leave until the child reaches the age of 12 months. Paternity leave is granted upon the employee's written request.

Minimum Wage

The minimum wage is expressed as the minimum monthly payment due to a full-time employee. For part-time employees, the amount is reduced proportionally. The minimum wage law allows a worker to be paid 80% of the minimum wage in the first year of work and 90% of the minimum wage in the second year. The level of minimum wage increases according to the projected global average annual consumer price index.

As of January 1, 2025, the minimum wage is PLN 4,666 per month, and the hourly rate is PLN 30.50.

Salary must be paid at least once a month on a fixed date, no later than the first 10 days of the following calendar month. If the agreed date of payment falls on a holiday, payment must be made on the preceding day.

Overtime, Holiday & Vacation Pay

Per the labor law of Poland, overtime is work carried out beyond the employee's regular working hours. The overtime hours worked by the employee may not exceed 150 hours in a calendar year. Overtime is generally only acceptable in extraordinary situations or based on special employer needs.

In extraordinary circumstances, employees may have to work on weekly rest days and public holidays. The employer must provide an additional work-free day to the employee performing work on Sundays or during public holidays. If the employer fails to do so, the employee must be paid 200% of their regular remuneration for each hour worked.

Annual leave in Poland is fully paid at the employee's regular remuneration rate.

An employment contract can be terminated only:

• Under a settlement agreement between the parties thereto;
• By a unilateral statement of either party to the employment agreement while preserving the notice period (termination on a notice);
• By a unilateral statement of either party to the employment agreement without keeping the notice period (termination without notice);
• Upon the end of the term for which the employment agreement was concluded.

Notice Period

Poland's Labor Code allows for a notice period in fixed-term, indefinite, and probationary contracts.

Termination notice required during a probationary period is as follows:

• 3 business days for probationary period up to 2 weeks
• 1 week, if probationary period is longer than 2 weeks but under 3 months
• 2 weeks for probationary period of 3 months

Notice period of a fixed-term or indefinite contract depends on the employee's length of service with the employer and is as follows:

• 2 weeks, if the employee has been working for less than 6 months
• 1 month, if the employee has been working between 6 months and 3 years
• 3 months of notice, if the employee has been employed for at least 3 years

Severance Benefits

In Poland, employers are not required to provide severance pay to employees who are terminated, except when the termination is caused by a collective dismissal under the Collective Dismissals Act or by the employee's disability or retirement. In the case of disability or retirement, the severance is equal to one month's salary.

In case of collective dismissals, the amount of the severance payment depends on the duration of the employee's service with the given employer, and is as follows:

• The equivalent of 1 month's salary, if the employee has worked for less than 2 years
• The equivalent of 2 months' salary, if the employee has worked for 2 to 8 years
• The equivalent of 3 months' salary if the employee has worked for more than 8 years

Pension

The current pension system in Poland consists of three pillars. The Social Insurance Agency manages the funds in the first pillar. The funds are not invested, although they are recorded on the insured person’s individual account and are subject to valorization. The second pillar is based on the operations of Employee Capital Plans (PPK), whose task is to trade and multiply the fund. The third pillar consists of Individual Retirement Accounts (IKE). The first and the second are mandatory, while participation in the third one is voluntary.

The normal retirement age is 60 years for women and 65 years for men, with the required insurance period of 20 years (women) and 25 years (men). Pension is calculated according to the number of contributions and the returns from investments divided by the life expectancy of the insured. The base amount is PLN 7,140.52 (Polish złoty). The minimum old-age pension is PLN 1,878.91 per month.

Pensioners are entitled to a 13th and, depending on their income level, a 14th supplement each year.

Dependents/Survivors Benefits

A survivors pension is awarded to the survivors of a deceased insured person who was entitled to an old-age or disability pension. When the right to a survivors pension is established, it is assumed that the deceased person was completely incapable of work. Children, grandchildren, spouse, and parents are eligible to receive benefits.

The survivors pension is payable to all eligible family members in one total amount, divided among the survivors. The minimum survivors pension is PLN 1,878.91 (Polish złoty). A supplement of PLN 654.48 per month is paid to an orphan who has lost both parents.

In case of the death of an employee during the period of employment or during the collection of termination benefits as a result of incapacity for work due to illness, the family is entitled to severance pay that is dependent on the deceased person's period of employment.

Invalidity Benefits

In the case of permanent incapacity/disability, the insured is entitled to a permanent disability pension. The required insurance period depends on the age of the employee at the time of disability. The disability pension is composed of the following:

• 24% of the base value, i.e., 100% of the average salary
• 1.3% of the disability pension base for each contribution year
• 0.7% of disability pension base for each non-contribution year
• 0.7% of the disability pension base for each year (to a maximum of 25 years until the worker reaches the age of 50)

In the case of permanent partial incapacity, the disabled worker will receive 75% of the total disability pension. In the case of temporary disability, workers are entitled to 100% of their average earnings in the last 12 months before the disability began up to 182 days (may be extended to 270 days).