Polish Złoty (PLN)
Onboard, pay and manage employees in Poland with Deel.
Usually, to hire in Poland, your business needs an entity. That means a local office, an address registered as a subsidiary, and an account with a local bank. All of this, plus navigating regional benefits, payroll, tax, and HR laws, can take months.
Deel lets you hire employees in Poland quickly, easily, and compliantly. We even automate tax document collection, payroll, benefits, and more. For your existing direct employees, we can manage your entire payroll operation from end-to-end.
All the necessary benefits for Poland
built right in
Deel allows you to provide localized benefits for employees in Poland within minutes. All in one manageable online dashboard.
- Guaranteed Employee Benefits Fund
- Private Healthcare - Unisure (optional)
- Private Health Insurance - LuxMed (optional)
- Private Healthcare - Allianz (optional)
Our quickstart guide to hiring in Poland
Navigate the tabs below to learn everything you need to know about hiring an employee in Poland
Minimum Wage Requirements
There are two minimum wage changes planned for 2024:
23.50 PLN gross per hour (from July 1st 2023 to December 31st 2023)
27.70 PLN gross per hour (from January 1st 2024 to July 1st 2024)
- 28.10 PLN gross per hour (from July 1st 2024 to December 31st 2024)
The minimum wage changes every year and is pro-rated in case of part-time employees.
Individual Income Tax
Tax rates are calculated on income according to rates set by the Polish Government.
There are two tax rates: a basic rate of 12% up to 120,000 PLN and an excess rate of 32% for all income above 120,000 PLN.
A tax-free amount of 30,000 PLN is available to all Polish Taxpayers. This amount takes the form of a tax reduction of 3,600 PLN (300 PLN per month).
A high-income Solidarity Tax of 4% applies to income in excess of 1 million PLN.
The employer cost is generally estimated at 19.48% of the employee salary.
- Pre-employment medical fee - PLN 200
- Pension - 9.76%*
- Disability - 6.50%*
- Accident - 0.67%
- Labor Fund - 2.45%
- Guaranteed Employee Benefits Fund - 0.10%
- PPK - 1.50% (mandatory if the employee opts in)
- PFRON - The amount varies from month to month
*Up to maximum yearly salary of PLN 234,720
Overtime Pay & Maximum Hours
Overtime payment is mandatory. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 5 hours of overtime daily. Employees can work a maximum of 48 hours of overtime per week and 150 hours per year.
For additional hours, employees are paid in addition to normal wage:
- 100% of hourly wage for overtime at night time, on Sunday and public holidays being non-working days for an employee, on a non-working day being time off in lieu for working on a Sunday or public holiday and for each hour of work exceeding weekly working time norm.
- 50% of hourly wage for each overtime hours worked on a day different than in case of 100% hourly wage (mentioned above).
- 20% of hourly minimum wage for each hour worked during night time specified in company internal regulations.
Pregnant employees are entitled to 20 weeks of paid leave for the birth of a child. After 14 weeks, the mother may transfer her remaining leave to the father up to a maximum of 6 weeks. The employee will receive 100% of the sickness allowance basis during this period, and Social Security covers this pay either directly to an employee or through the employer (on its behalf). It can also be paid at 80% for the period of maternity leave and parental leave provided an employee confirms that within first 21 days of maternity leave. Maternity leave starts automatically from the day of the childbirth.
Multiple children (e.g. twins) increase the length of maternity leave. The employee can extend leave by using parental leave.
Employees are entitled to 2 weeks of paid paternity leave, which can be taken within 2 years since the birth of the child. The leave can be taken in two parts. The employee will receive 100% of the salary during this period, and the Social Insurance Institute (ZUS) will be responsible for this pay.
The employee cannot extend leave.
Employees are entitled to 32 weeks of parental leave for the birth of a single child, and 34 weeks of parental leave for multiple births. Both parents can decide how to distribute the time off. Either parent can take parental leave. The Social Insurance Institute (ZUS) will pay 100% of the average salary during the first 6 weeks, and 60% of the average salary for the following weeks.
The parental leave can be used until the child reaches the age of 6.
Employees are entitled to paid sick leave for up to 182 days. Employees who are sick during pregnancy are entitled to 270 days of sick leave. The first 33 days are paid by the employer. From day 34 onwards, the Social Insurance Institute (ZUS) is responsible for the paid sick leave.
Sick leave is paid at different rates based on the incapacity of work:
|Reasons for incapacity for work
|Sickness allowance (% of sick pay basis)
|Illness or accident
|Accident on the way to or from work
|Illness or accident during pregnancy
|Situation related to being an organ donor
Terminations must respect complex rules and the rules of an employee’s employment country. The off-boarding is always handled by the Employer with the primary stakeholders. It may include ad-hoc fees as well as required or recommended steps on specific termination cases.
Terminations in Poland can be complex. There is no at-will termination in Poland for employers outside the probation period and termination must be done for just cause.
Compliant terminations include:
- Voluntarily by the employee
- By mutual agreement
- By the expiration of the contract
- Unilaterally by the employer based on:
- Probation period
- Objective grounds
- Disciplinary dismissal
- Performance due to unsuitability for the job
The minimum notice period is 2 weeks and will be increased according to the length of the employment
- 2 weeks if the length of service is less than 6 months
- 1 month if the length of service is over 6 months
- 3 months if the length of service is over 3 years
Notice period during probation
The notice period during probation varies based on the length of the probation period:
- 3 days if the probation period is up to 2 weeks
- 1 week if the probation period is over to 2 weeks but less than 3 months
- 2 weeks if the probation period is 3 months
Severance for Employees
Severance pay is to be paid out for dismissed employees only for companies employing at least 20 employees.
An employee dismissed as part of a group dismissal is entitled to severance pay in the amount of:
- Less than 2 years of employment with given employer - 1 month salary
- Between 2 to 8 years of employment with given employer - 2 months salary
- Over 8 years of employment with given employer - 3 months salary
There may be additional severance for retirement or the death of the employee.
To protect you from unforeseen financial risks arising from terminations, Deel applies a Severance Accrual to all employment agreements in this country. Deel has extensive expertise in managing litigation risk globally and our Severance Accrual calculation is based on the prevailing common-law or statutory entitlements and local best practices. In the event your employee resigns or is not entitled to severance, all unused amounts will be returned to you.
Paid Time Off
Full-time employees are entitled to paid time off (PTO) on the basis of the employee’s seniority:
- Employees who have been employed for less than 10 years - 20 days PTO annually
- Employees who have been employed for more than 10 years - 26 days PTO annually
- Note: University education counts as 8 years towards employment, thus newly hired employees with at least 2 years of work experience and university graduation are entitled to 26 days of PTO annually
PTO accrues monthly 1.6 days per month. Employees are eligible for annual leave after 1 month of work. Part-time employees have the same leave as full-time employees, pro-rata to the employee’s working time.
Poland celebrates 13 national holidays. National public holidays include:
- New Year’s Day
- Easter Sunday
- Easter Monday
- Labour Day
- Constitution Day
- Pentecost Sunday
- Corpus Christi
- Assumption of the Blessed Virgin Mary
- All Saints’ Day
- Independence Day
- Christmas Day
- Second Day of Christmas
Employment Contract Details
Contracts must be in Polish and can be bilingual. They must be in writing and signed by both parties.
A contract must include:
- Monthly gross salary
- Salary payment deadline
- Termination and notice period
- Working hours
- Term of agreement (fixed-term/indefinite)
- Start date
- Place of work
Hiring in Poland, hassle-free
With Deel, your business can easily hire employees in Poland with our EOR solution. If you have an entity, our Global Payroll solution takes care of payroll and compliance for your direct employees. Our 250+ in-house experts handle everything from managing local laws, complex tax systems, or your payroll in Poland and 150+ countries.
Estimate Employer Cost
*of employee salary