Poland is the largest labour market in Central Europe, with a deep pool of engineering, finance and shared-services talent. Its rules tightened through 2025 and 2026. The minimum wage rose to PLN 4,806 a month on 1 January 2026, and the ZUS contribution cap rose to PLN 282,600. Since 24 December 2025, candidates must be told the pay or pay range before the interview. The full EU Pay Transparency Directive is still not transposed, despite the 7 June 2026 deadline. From 8 July 2026, labour inspectors can convert B2B and civil-law contracts into employment contracts by decision, so contractor setups need a careful review.
Currency: Polish Złoty (zł PLN)
Language: Polish (official; contracts must be in Polish, bilingual versions allowed)
Regulatory Authority: ZUS (social insurance), KAS and tax offices, the State Labour Inspectorate (PIP) and UODO (data protection)
Last updated: October 2026
PLN 4,806 gross a month for full-time staff from 1 January 2026, and PLN 31.40 an hour for mandate and service contracts. One national rate, with no mid-year increase in 2026.
Must be in writing and in Polish before work starts; a bilingual version is allowed. Fixed-term contracts are limited to 33 months and 3 contracts in total, after which they become indefinite.
Up to 3 months under a separate probationary contract. Shorter limits apply when a fixed-term contract will follow: 1 month for contracts under 6 months, 2 months for 6–12 months.
About 20.5%–22.1% on top of gross salary, or about 22%–23.6% with basic PPK. Above the PLN 282,600 annual cap, the cost falls to about 4.2%–6.4%.
20 days a year, or 26 days after 10 years of service; education and, from 2026, B2B and mandate work count toward service. Poland has 14 public holidays, including Christmas Eve.
8 hours a day and an average of 40 hours a week, in settlement periods of up to 4 months. The average including overtime may not exceed 48 hours a week.
Pension 9.76%, disability 6.50%, accident 0.67%–3.33%, Labour Fund 2.45% and FGŚP 0.10%. PPK adds 1.5% unless the employee opts out.
12% up to PLN 120,000 a year and 32% above, with a PLN 30,000 tax-free amount. A 4% solidarity levy applies to income over PLN 1 million. Rates are unchanged for 2026.
+50% of pay, or +100% at night, on Sundays and holidays, or on a day off given in exchange. The default cap is 150 overtime hours a year.
Notice is 2 weeks, 1 month or 3 months by length of service. Redundancy in firms with 20+ staff pays 1–3 months' pay, capped at PLN 72,090 in 2026.
Remaining salary is paid on the normal payday. Unused leave pay is due on payday, or within 10 days if payday falls first. The work certificate is due within 7 days.
Since 24 December 2025, candidates must get the pay or pay range before the interview. Job ads must be gender-neutral, and employers may not ask about pay history.
2025–2026 updates
Sign a written employment contract in Polish before the first day; a bilingual version is fine. Within 7 days of the start, give the employee written information on working time, leave and notice. Use a probationary contract of up to 3 months, then a fixed-term or indefinite contract. Register the employee with ZUS within 7 days and set up PPK unless they opt out. Review any B2B or mandate arrangements, as inspectors can now reclassify them as employment.
Pay salary at least monthly, no later than the 10th of the following month. File ZUS DRA and RCA returns by the 15th and pay PIT-4 tax advances by the 20th. Pension and disability contributions stop once an employee’s pay passes PLN 282,600 in the year. Each February, file PIT-4R and send PIT-11 to employees and the tax office. A foreign employer without a Polish entity can register with ZUS as a contribution payer.
Employees get 20 days of annual leave, or 26 after 10 years of service, and unused leave carries over to 30 September of the next year. The employer pays sick leave at 80% for up to 33 days a year, or 14 days for those aged 50 and over, then ZUS takes over. Maternity leave is 20 weeks and parental leave 41 weeks. There is no statutory 13th salary, but remote-work costs must be covered.
Give notice in writing and state a reason when ending an indefinite or fixed-term contract. Notice is 2 weeks under 6 months of service, 1 month up to 3 years, and 3 months after that. Consult trade unions where present. Redundancy in firms with 20 or more staff pays 1–3 months’ salary, capped at PLN 72,090. Pregnant employees, those near retirement and those on leave are protected. Issue the work certificate within 7 days.
Follow GDPR and the Labour Code limits on the candidate and employee data you may request, including rules on CCTV and email monitoring. Provide OHS training and medical exams for every employee. With 50 or more workers, you need work rules, pay rules, an internal whistleblowing procedure and a company social benefits fund (ZFŚS). Keep an anti-mobbing policy and remote-work rules. Pay transparency applies to every recruitment, whatever the company size.
Download the full Poland Payroll & Employment Guide 2026 (PDF)
For detailed hiring information, customised employment guidance or support with your Poland hiring, please reach out to our team. We provide compliant employment contracts, payroll processing and tax remittance, social security registration and reporting, benefits administration, and onboarding and offboarding support. See our EOR pricing: flat from $349 per employee, per month.
FAQ
Yes. An Employer of Record such as StratEdge Global becomes the legal employer and handles contracts, payroll, ZUS contributions, tax withholding and compliance, while you direct the day-to-day work.
About 20.5%–22.1% of gross salary in social contributions, plus 1.5% PPK unless the employee opts out. Pension and disability contributions stop once annual pay passes PLN 282,600.
The risk is higher from 8 July 2026. Labour inspectors can convert contracts that work like employment into employment contracts, with tax and ZUS consequences and higher fines.
Since 24 December 2025, candidates must receive the starting pay or pay range, either in the ad or before the interview. Employers may not ask about salary history.
