Employing in Poland
The national minimum wage for employees takes the form of a monthly rate (it may be converted to an hourly rate) and is adjusted annually.
As of 1 January 2025, the minimum remuneration is PLN 4,666 per month.
The minimum wage does not include overtime pay, retirement benefit, supplement for night work or special working conditions allowance.
Polish tax residents pay Personal Income Tax (PIT) on their worldwide income, whereas non-residents are subject to PIT on their Polish-sourced income only. The current rates in 2025 are:
- Up to PLN 30,000 – 0% tax rate
- From PLN 30,001 to PLN 120,000 – 12% tax rate
- Over PLN 120,000 – 32% tax rate
Poland’s pension system has first and second pillars, with additional voluntary pensions plans available.
The first pillar is a mandatory pay-as-you-go scheme, where benefits paid are linked to the contributions paid over an individual’s working life. The value of the contribution is 19.5% of an employee’s taxable income, which is split evenly between the employee and employer.
The Labour Code sets out an employee’s working hours, which should not exceed 40 hours per week. Typically, this will be 8 hours per day spread over 5 days, although this can vary in some circumstances, if the weekly average is maintained.
Overtime is capped at 150 hours per calendar year and is compensated at a rate of 100% for any work completed during nights, Sundays and public holidays. Remuneration for overtime on any other day is paid at a rate of 50%.
Employee’s leave consists of several types:
- Statutory time off or paid leave, which is 20 days per year for full-time employees, increasing to 26 days after 10 years’ service
- Public holidays (varies slightly between countries, but there are 13 public holidays per year in Poland)
- Maternity, Paternity and Parental leave
- Sick leave
- Special Event leave (2 paid days off per year)
- Childcare leave
The employment relationship may be terminated by:
- agreement of the parties
- by notice
- without notice
- termination with advance notification, or
- for reasons unrelated to the employee.
All terminations require a minimum notice period, which is dependent on the employee’s length of service as follows:
- Less than 6 months: 2 weeks’ notice
- Between 6 months and 3 years: 1 months’ notice
- More than 3 years: 3 months’ notice
For more information about termination, please contact us.
