Poland

Last Update by Katie, 28 May 2024

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Exchange Rate

13 Jun 2024

 

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

6.1%

Wage

Minimum Wages

  • Employment contract: 4,242 zł (gross) 
  • Planned changes:  From July 2024 - 4,300 zł

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
> 10,000
Specialized & Senior-Level
15 Years
> 12,000

Annual Salary Growth

12.1% (Caused primarily by high level of inflation and numerous increases in minimum wages)

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% 
Max. contribution base 234.720,00 PLN /year
All staff
Disability Insurance 6.5%  1.5% 
Max. contribution base 234.720,00 PLN /year
All staff
Accident Insurance 1.67%  (less than 9 insured staffs), can be higher, if more people need to be insured. - All staff
Sickness Insurance - 2.45% 
Max. contribution base 19.560,00 PLN/ month
Cannot exceed 250% of forecasted average salary
All staff
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
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
Work from Home Allowance (mandatory) Minimum 42 PLN / day (usually 100 PLN) - All staff working from home

Other Benefit

Other common employment benefits in Poland include:

  • 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 / month
  • Multisport card: Around 150 PLN / month

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

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 the employee
    - 150% for overtime requested by the employer
  • Overtime supplement:
    - 150% of salary for overtime at normal rate of pay
    - 200% of salary for overtime in Sundays, public holidays, night hours (21:00- 07:00)

Employment Contract

Fixed-Term

Maximum 33 months, but not be extended over 3 times

Termination

  • Notice period:
    - Less than 6 months' service: 2 weeks
    - At least 6 months' service: 1 month
  • Severance :
    - 2 years' service - 1 month salary
    - 2 to 8 years' service- 2 months' salary
    - More than 8 years' service - 3 months' salary
  • Severance is only granted to staff who are made redundant by companies with fewer than 20 staff.
    Termination of employment does not meet the requirements of collective redundancy or is not solely the initiative of the employer.

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
31 Mar - 01 Apr Easter (moveable holiday)
01 May Labour Day
03 May Constitution Day
19 May Whit Sunday
30 May Corpus Christi
15 Aug Assumption Day
01 Nov All Saints' Day
11 Nov Independence Day
25 Dec - 26 Dec Christimas Day

Leave

Leave Type Entitlement Notes
Annual Leave   20 working days
26 working days
Staff with under 10 years' service
Staff with at least 10 years' service
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
Paternity leave   14 calendar days   Expectant fathers
Maternity leave   20 – 37 weeks  
20 weeks – for one child
31 weeks – two children a
33 weeks – three children
35 weeks – four children
37 weeks – five or more children
Expectant mothers
Unpaid Parental leave   41 weeks – for one child
43 weeks – for several children
All staff

Reference

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