Polish law provides for a number of forms of employment. Employment contract is the most basic form, however there are also few distinctive ones in Polish legal system. We encourage you to read Wiewiórski Legal article on this subject.
Legal Framework
- Basic act regulating employment of employees in Poland: Act of 26 June 1974 – the Labour Code.
- A number of other acts and ordinances to the acts regulate more specifically various aspects of employment. In particular, health and safety at work are specifically regulated.
- Basically, work is performed on the basis of the employment contract. The provisions of the contract may not be less advantageous to the employee than the provisions of the binding labour law and employer’s internal labour regulations, in particular Work By-Laws, Remuneration By-Laws and collective labour agreements.
- The employer and trade unions may enter into the collective labour agreement.
- The Polish law regulates the organisation and rights of the trade unions. The trade union may be established only upon the resolution of persons performing paid work to establish it. The rights of the trade unions are of consultative nature, but in a limited number of situations also of a binding nature, in particular when implementing internal policies on terms and conditions of employment, remuneration and social matters. In the absence of trade unions, the consultative function at employer’s organization is performed by employee representatives elected in accordance with the procedure adopted by the employer.
- The Polish law regulates European Works Councils and Employee Councils. If the criteria provided for by law are fulfilled, the employer is obliged to take an initiative for their creation. Both bodies are of consultative nature only.
- There are authorities appointed to ensure that labour laws and working conditions regulations are complied with – State Labour Inspectorate.
- The Polish law regulates temporary work and the services of the employment agencies.
Employment contract
The parties may conclude the employment contract for: indefinite or definite period of time and for a trial period. The employment contract has to specify numerous details. The most important are: remuneration, type/nature of work, place of work, working time, work commencement day.
The remuneration specified in the contract may not be lower than the minimum salary.
Every contract may be terminated by mutual consent of the parties. The contract may be also terminated by each of the parties with notice, with observance of the notice period. The Labour Code provides the list of situations where the employee or the employer may terminate the contract without observance of the notice period. The employer needs to justify the reasons for termination by notice of the contract concluded for an indefinite and definite period of time or termination of the contract without notice. The labour court is authorised to control the above reasons, as well as the compliance of the termination or the termination without notice with the law in force, if the employee appeals against the termination. Under the Labour Code the notice period varies from three days up to three months depending on the type of the employment contract and the length of service with the employer. Should the employer terminate the employment contract for the reasons not related to the employee (for economic reasons, in particular), he may be obliged to pay the severance payment and follow the group lay-offs procedure.
The employer may not (with some exceptions) change the employee’s work or pay conditions without following the procedure similar to the procedure of terminating the employment contract.
Working time
The Polish labour law does not specify the number of hours that each employee has to work during the year. The law specifies that each worker employed on a full-time basis should work for – on average – 40 hours per week and – on average – 5 days per week. The above limits are calculated as per settlement period. The settlement period normally amounts to from 1 to 4 months, however, it is also allowed to extend the settlement period up to 12 months by way of agreement concluded with the social partners, provided that such extension is justified by objective or technical reasons, or by the organization of work. Sundays and public holidays are normally days off, however work on Sundays and public holidays is permitted under certain conditions. Each employer has to plan the work with consideration of the above work time limits and dates of statutory holidays.
As a rule, it is forbidden to commission an employee or worker to work in commerce or perform activities related to commerce on Sundays and public holidays. There are exceptions to this rule, e.g. retail outlets located at gas stations, railway stations or airports or online stores, where trading may be conducted without limitations. Commerce and activities related to commerce are prohibited except for a few days per year.
Working time should be scheduled within the framework of working time systems set forth in the provisions of the Labour Code. It is possible to employ staff on a weekend-only basis.
Work exceeding 8 hours per day is (with some exceptions) overtime work. The employer has to pay remuneration and allowance for overtime, and the number of overtime hours is limited. The employee is entitled to at least 11 hours undisturbed rest in a 24-hour day and 35 hour undisturbed rest in a week. The above rest periods may be shortened in some specific situations. The maximum number of overtime hours per year (to be agreed in the collective labour agreement, internal employment regulations or the employment contracts) amounts to approximately 400 hours. The Polish labour law limits work at night and in hazardous conditions. Employees working at night are entitled to obtain additional benefits.
Each employee is entitled to paid annual leave. The length of the annual leave varies from 20 to 26 working days per calendar year, depending on the period of employment.
Remote working
The Labour Code regulates the issue of remote working and define it as work that may be performed wholly or partly at a location specified by the employee and agreed with the employer on a case-by-case basis, including at the employee’s home address, in particular using means of direct remote communication.
Remote working is, in principle, voluntary; however, in certain cases, the employer has the right to unilaterally instruct an employee to work remotely.
The rules governing remote working are set out in an agreement between the employer and the trade union organisation or in regulations following consultation with employee representatives.
The regulations impose a number of obligations on employers in relation to the use of remote working, including the obligation to provide the employee with work materials and tools, to install, service and maintain work tools, to cover costs associated with remote working, including electricity and internet costs, and to meet specific health and safety requirements.
In the case of specific groups of employees, the employer is obliged to accommodate an employee’s request to work remotely, unless this is not possible due to the organisation of work or the nature of the work performed by the employee.
Sick leave
Any sick employee, if their inability to work is confirmed with a proper medical documentation, is entitled to receive 80% of their remuneration for the period of inability to work. The employer pays the above remuneration if the employee is unable to work for up to 33 days in the calendar year (and in case the employee is over 50 years old up to 14 days in the calendar year). If the inability to work exceeds this time limit, the employee receives the social security benefit (in the same amount). In some specific situations the employee receives 100% of remuneration or benefit during the sick leave.
Protection of particular groups of employees
The Polish labour law particularly protects pregnant employees, employees taking care of children and young employees, as well as employees in the pre-retirement age and employee representatives. The protection consists in a prohibition to terminate the employment relationship and to change employment conditions of the above-mentioned groups of employees.
Leave connected with parenthood
A female employee, after giving birth, is entitled to the paid maternity leave of 20 to 37 weeks depending on the number of children born at one birth. Under the provisions of the Labour Code, part of the maternity leave may be taken by an employee or by an insured person who is the child’s father, or by another close family member. Employees who are parents of a child are entitled to parental leave of up to 41 weeks (in the case of the birth of a single child in a single birth) or 43 weeks (in the case of the birth of more than one child in a single birth), of which 9 weeks of leave cannot be transferred to the other parent. In specific cases, the regulations provide for longer periods of leave.
During maternity leave and parental leave, an employee is entitled to maternity benefit in accordance with the terms and conditions set out in the act.
A male employee who is the father taking care of the child is entitled to paid paternity leave of 2 weeks.
An employee who is employed at least 6 months is entitled to the unpaid child-care leave of up to 36 months in order to take personal care of the child, however no later than by the end of the calendar year in which the child turns 6 years of age.
An employee is entitled to 5 days of unpaid carer leave per calendar year to provide personal care or support to a family member or a person living in the same household who requires care or support for serious medical reasons.
Performing work on other basis than employment contract
Individuals may enter into contracts regulated by civil law (service contracts, in particular) with entrepreneurs. In such case, the requirements resulting from labour law do not apply except for obligations of entrepreneurs regarding ensuring safe and hygienic working conditions. However, such service contracts are not allowed, if the work is to be performed in the circumstances typical for the employment relationship.
Self-employment (becoming a sole trader) is more and more common. Again, it is prohibited to substitute the employment contract with such arrangement, if the work is to be performed in the circumstances typical for the employment relationship and there are certain situations in which self-employment is not beneficial.
The National Labour Inspectorate has the power to inspect the terms and conditions of employment of persons working under a contract governed by civil law and, in cases specified by law, may issue a decision confirming the existence of an employment relationship.
Special arrangements may be taken with regard to employment of members of the company’s Management Board.
From January 1st 2011 Act on implementing certain European Union regulations on equal treatment introduced rules of equal treatment (which until now were in force in respect to employees only) concerning other basis of employment than employment contract and introduces mechanisms of legal protection.
Cost of labour
In 2026 the monthly minimum remuneration for a full-time employee amounts to PLN 4,806 gross. The minimum hourly rate for persons performing services on the basis of civil law contracts and self-employed is valorised annually in relation to the minimum monthly wage and as of January 1, 2026 is PLN 31.40 gross.
Social security contributions paid by the employer: from 16.93 % up to 19.59 % of the gross remuneration. Social security contributions paid by the employee: 13.71% of the gross remuneration. There is a remuneration threshold over which some of the contributions are not due. The employee also pays a contribution for the health insurance amounting to 9% of the assessment basis. Contributions to the Labour Fund and “FGŚP” fund (a kind of insurance of employees’ remunerations): respectively 2.45% and 0.1% of the gross remuneration for each employee, payable by the employer.
If an employee is covered by an Employee Capital Plan – PPK (a type of pension scheme), the employer and the employee are each required to make additional contributions to the PPK amounting to at least 2% and 1.5% of the employee’s salary, respectively.
Notwithstanding the above, the employer is obliged to pay contributions to the State Fund for the Rehabilitation of Disabled Persons (PFRON). The amount of the contribution depends on the individual circumstances of the specific employer.
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