Poland
Transform your HR operations in Poland with Lerio's strategic legislative insights.
Hiring in Poland at a glance
zł / PLN
44 hours / week
13 holidays / year
The most common payment frequency is monthly.
By law, payments can also be daily or weekly.
Polish
41M
zł27.70 / hour
1st Jan – 31st Dec
Employment Tax
- Social security: 13.71%
- Healthcare: 9.76%
- Solidarity tax: 4% for all Polish residents who earn more than zł 1 million
- Income tax: 12% – 32% based on a progressive tax rate
- Social security: 19.21% – 22.14%
- Employee capital plans (a mandatory employee long-term retirement savings program): 1.5%
Income Tax
| Taxable Income | Tax Rate (%) | ||
| zł0 - zł120 000 | 12% | ||
| zł120 000 + | 32% |
Employer of Record
in Poland
Operating as the designated employer representative, an Employer of Record is entrusted with ensuring adherence to all legal obligations concerning employment in Australia. This entails duties such as overseeing payroll operations, ensuring tax compliance, and providing employment contracts as mandated by labour statutes.
Employer of
Record Process
- Company
- Full legal name of prospective employee
- Employee contact details
- Employee nationality and residency status
- Proposed start date
- Right to work status
- Job title
- Working hours
- Job description and deliverables
- Salary information
- Benefit information
- Intellectual property and confidentiality agreement
- Terms of termination (e.g. notice period)
- Probation period
- EMployee bank details
- All other company-specific requirements (e.g. non-compete, intellectual property clauses, etc.)
Finds their perfect hire and provides Lerio with all the information required to prepare an employment agreement. For Australia, that includes:
- Lerio
Prepares the employment agreement and shares with the prospective employee for signing. Requests all additional documents such as identity documents, proof of right to work in Australia, tax information, etc.
- Employee
Signs employment agreement and submits required documents.
Umbrella Process
- Employee
Now no longer a prospective employee but simply an official employee, who ensures to keep Lerio updated on any personal information changes.
- Lerio
Onboards employee to payroll and benefit programs to get started ensuring that salaries are paid every month and benefits are administered. Tax contributions and benefit fees are paid and payslips are provided to the employee.
Lerio provides an invoice and statement to the company for each month.
- Company
Receives monthly invoice, reviews and processes. Provides information on whether anything has changed in their relationship with the employee, the employee’s role or the company that will have an effect on the upcoming payroll run.
Employee Benefits
- Occupational safety and health training
- Company social benefits fund & holiday funds
- Retirement plane (Employee capital plans (PPK))
- Health Insurance
Non-mandatory
Employee Benefits
- Additional time off
- Work commute reimbursement
- Additional pension
- Supplementary health insurance
Employee Rights
- A safe and healthy work environment free from risk
- Protection from bullying, discrimination and sexual harassment
- Fair and just dismissals
- Protection of personal information
- Access to information such as company policies and codes of conducts
- Payslips showing all deductions and income
- Equal and equitable opportunities and treatment
- Right to join and belong to a labour union
Leave
20 days, minimum one period must be 14 days and employers are responsible for enforcing it.
182 days at 80% of salary. First 33 days paid by company and remaining through social insurance
Exceptions:
- If 50 years old or older, company pays for first 14 days and social insurance pays the rest.
- If pregnant, 100% paid
- If an injury related to work (even if incurred driving to and from work), 100% paid
- 20 weeks: birth or adoption of 1 child
- 31 weeks: 2 children
- 33 weeks: 3 children
- 35 weeks: 4 children
- 37 weeks: 5 or more children
Social insurance pays 100%. 2 weeks must be taken by the mother after birth and after that, the remaining leave can be transferred to the other parent is desired.
Breastfeeding: two 30m breaks per day.
Two weeks in the first 2 years. Can be taken in one period break or two 1 week periods. Social insurance pays 100%.
Max 41 weeks (43 for multiple births) of paid parental leave once maternity is depleted. 70% of salary is paid through social insurance and the leave can be used by either parent.
32 weeks for 1 child and 34 weeks for multiple.
First 6 weeks is 100% paid by social insurance and remaining is 60% paid.
Can be taken in several periods but no more than 4 and can’t be shorter than 8 weeks.
2 days per parent annually
2 paid days for close family events like funerals, births or weddings.
2 days at 50% pay
5 unpaid days
Less than 6 months: 2 weeks
6 months – 3 years: 1 month
3 or more years: 3 months
Probation
Not mandatory and maximum period is 3 months
What is a work permit in Poland?
Two documents are required for foreign nationals and non-EU citizens to work in Poland: a work permit and a work visa. The work permit allows an employee to work legally in the country and the work visa allows the worker to live in Poland. There are different types of work visas and permits.
The most common work permit is a Type A. It is used for standard employment contracts, if the employer has an office in Poland. A Type C work permit is for those employed by a foreign employer to work in Poland. The employer must apply for this work permit.
The most common work visas are the short stay (Schengen Type C) or the long stay (Schengen Type D). These allow foreign nationals to live in Poland.
Together, these documents enable foreign workers to engage in legal employment within Poland for a specified period. Upon expiration, individuals must either renew their permits or return to their home country.
Who needs a work visa in Poland?
Foreign nationals who don’t have permanent residency in Poland, need to obtain a work permit and work visa to be legally employed in the country.
However, there are several exemptions. Here are a few:
- Citizens of EU/EEA member states, citizens of Switzerland, and their families
- Foreign spouse of a Polish citizen
- Those who have been granted refugee status or protection in Poland.
- Those with a long-term EU resident’s residence permit issued by Polish authorities.
- Those with a residence permit for humanitarian reasons.
- Individuals holding a temporary residence permit granted in Poland for specific circumstances, such as family reunification or studies.
- Trainers involved in professional internships, performing advisory or supervisory roles, or possessing specific qualifications and skills within programs implemented under the European Union or other international aid programs.
- Teachers of foreign languages
- Members of the media
- Artists (maximum 30 days in a calendar year)
- Long-term residents of the EU. These are people who are not citizens of the EU but have lived in the EU legally for at least five years.
- Full-time students enrolled in studies in Poland or participants engaged in full-time doctoral studies in Poland.
It’s worth noting that foreign nationals who plan to work remotely in Poland for employers who do not have a legal presence in the country, are not required to hold a work permit. However, they will have to have a visa for residency.
When you send an offer letter to a new hire in Poland, it should include a clause about the offer being contingent on their eligibility to legally work in Poland.
How long does it take to get a work permit in Poland?
The processing times vary depending on the type of permit/visa, but typically range from six to 12 weeks.
Types of work visas in Poland
There are several types of work permits and work visas in Poland. These vary by the nationality of the employee, the length of employment, and the type of employment. The most important permits if you’re hiring foreign (non-EU) workers in Poland are a Type A work permit and either a Schengen Type C or D visa.
Work Permits:
-
- Type A: For foreign individuals offered employment by a Polish employer. A valid residence permit is required.
- Type B: For foreign individuals employed as board members.
- Type C: For foreign individuals sent to work in Poland through an intra-company transfer.
- Type D: For foreign individuals sent to work in Poland in export services by a foreign employer that does not have a Polish branch.
- Type E: For foreign individuals sent to work in Poland for other reasons.
- Type S: For foreign individuals working in agriculture or accommodation for a foreign employer.
Work Visas:
-
- Type C: This visa is valid in the Schengen Area and permits the holder to stay in the territory of all of the Schengen countries (including Poland) for a maximum of 90 days during a 180-day period.
- Type D: A Type D national visa allows entry and stays in Poland for over 90 days (up to one year). It also permits travel within other Schengen Area Member States for up to 90 days during a 180-day period, while the visa is valid.
- Freelance/Entrepreneur Visa: The Freelance Visa in Poland is valid for two years and can be renewed before expiry. This visa requires the applicant to have Polish clients in addition to foreign clients.
- The EU Blue Card: The EU Blue Card is granted to highly qualified non-EU workers, allowing them to live and work in an EU country. Eligibility requires higher professional qualifications as well as an employment contract or firm job offer with a duration of at least one year.
Remember, residents of the European Union are not covered by these permits as they automatically have authorization to work in Poland and other EU states.
Application process for Polish work permits and visas
These are the steps required to obtain the most common work permits and work visas in Poland:
Work Permits:
In the case of Type A, the most common permit, the employer files the application on behalf of the employee. This is done at one of the regional Voivodeship offices in Poland (in the region where the employee will be working).
- The employer files the application for the permit.
- The application fee is paid.
- The employer supplies documentation of their legal status, operating records, company deed, and a profit/loss statement.
- The employer provides employee information, such as a copy of their valid passport, health insurance details, and other relevant information.
- The employer provides a copy of the employment contract.
- Upon approval by the Voivode (regional governor), the permit is issued by the regional Voivodeship office.
Work Visas:
These are the steps required by the employee to obtain a work visa that will allow them to live in Poland. The Type C and D are the most common visas. A work permit is still required to work in most cases.
- Type C – This is a short-term visa that covers a period of 90 days. The holder may stay in Poland and countries of the EU’s Schengen Area.
- Type D – This is a long-term visa for up to one year, including 90 days in other Schengen countries.
These are the steps required to apply for Type C or D visas:
- Before a worker applies, they must find the nearest Polish Embassy or Consulate and book an appointment. This information can be found on the Polish Ministry of Foreign Affairs website.
- The worker should contact the embassy or consulate to determine the documents required in their case.
- The worker completes an online form.
- The worker gathers the relevant documentation (photographs, passport, additional documents as specified by the consul).
- On the day of the scheduled appointment, the worker submits the documentation to embassy/consulate staff. There may be a personal interview, if required. Processing time can take six to 12 weeks.
- Upon approval, the employee is issued the visa.
- Upon entering Poland, the worker must register their address, collect the relevant permits, and apply for a residency card.
What documents are required to apply for a Polish work permit and visa?
When applying for a Polish work permit, the employer will need:
- Work permit application form
- Proof of fee payment
- Copy of the worker’s passport or travel document
- Proof of the employee’s medical insurance
- Proof of the employer’s legal status (from the National Court Register)
- Employer’s economic activity records
- Company deed
- Profit and loss statement
- Employment agreement
- Additional documentation as required
When applying for a Polish work visa, the applicant will need:
- Visa application form
- Photograph
- Passport or travel document
- A copy of the passport page with personal data and a photo
- Proof of health insurance
- Proof of accommodation
- Proof of sufficient funds
- Proof of travel arrangements
- Certificate of employment (only language teachers)
- Work permit (see above)
- Additional documents as required
What’s the fastest way to get a work permit in Poland?
The process cannot be expedited. However, employers and their workers can prevent processing delays by ensuring that the application is complete and includes all required documents and forms when initially submitted.
Contact Us
If you have questions - feel free to ask them. We are happy to help our clients.