Poland

Last Update by Katie, 19 Aug 2024

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Exchange Rate

18 Sep 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

4.2%

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
 Over12,000

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% 
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 per month
  • Multisport card: Around 150 PLN per 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 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

  • Voluntary resignation and involuntary termination for staff and employers:
    - 0- 6 months' service: 2 weeks
    - 6 months - 3 years' service: 1 month
    - Over 3 years' service: 3 months
  • Severance :
    - Companies with fewer than 20 staff for redundancy
    - 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
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- 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
Unpaid Leave Up to 3 months All staff
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
Force Majeure Leave 2 working days All staff for an extraordinary event that could not have been prevented
Blood Donation Leave 2 calendar days All male staff can donate 6 times per year, female staff 4 times per year

Reference

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