Poland: Payroll & Employment Facts
Verified statutory employment facts for Poland, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Poland employer-of-record guide and the Poland country hub.
What is the minimum wage in Poland?
| National minimum wage |
zł 4,806.00 / month
|
|---|---|
| Next review date |
2026-07-01
|
What employer social contributions apply in Poland?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
17.93%
|
|---|---|
| Pension |
9.76%
|
| Healthcare |
0.00%
|
| Disability Insurance (Ubezpieczenie rentowe) |
6.50%
|
| Accident Insurance (Ubezpieczenie wypadkowe) |
1.67%
|
| Labour Fund (Fundusz Pracy - FP) |
2.45%
|
| Guaranteed Employee Benefits Fund (Fundusz Gwarantowanych Świadczeń Pracowniczych - FGŚP) |
0.10%
|
| Bridging Pensions Fund (Fundusz Emerytur Pomostowych - FEP) |
1.50%
|
| Annual contribution ceiling |
257,370 PLN
|
| Total employer burden |
20.48%
|
What notice and leave rules apply in Poland?
Statutory minimum notice the employer must give, by completed length of service.
| Length of service | Employer notice |
|---|---|
| 0 to 5 months | 2 weeks |
| 6 to 35 months | 4 weeks |
| 36+ months | 12 weeks |
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
20 days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
14 days
|
Is 13th-month pay required in Poland?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
No
|
|---|---|
| Profit sharing required |
No
|
| Holiday bonus required |
No
|
How is severance calculated in Poland?
| Formula |
Statutory severance pay is granted to employees dismissed for reasons not attributable to them by an employer with 20 or more employees. The amount is a lump sum based on the employee's length of service with that employer: 1 month's pay for service of less than 2 years; 2 months' pay for service of 2 to 8 years; 3 months' pay for service of more than 8 years. The total payment is capped at 15 times the national minimum wage.
|
|---|---|
| Per-year multiplier |
[{'min_years': 0, 'max_years': 2, 'multiplier': 1}, {'min_years': 2, 'max_years': 8, 'multiplier': 2}, {'min_years': 8, 'max_years': None, 'multiplier': 3}] months_of_pay
|
| Minimum qualifying tenure |
0 months
|
| Calculation base |
Gross
|
Worked example
An employee with 5 years of service and an annual gross salary of £30,000 is made redundant. Converting at 1 GBP = 5.00 PLN gives an annual salary of 150,000 PLN or 12,500 PLN monthly. With 5 years of service (falling in the 2-8 year bracket), the multiplier is 2 months' pay. Severance calculation: 2 months × 12,500 PLN = 25,000 PLN. The cap is 15 times the national minimum wage (using H2 2024 rate of 4,300 PLN): 15 × 4,300 PLN = 64,500 PLN. The calculated severance of 25,000 PLN is below the cap, so the employee receives 25,000 PLN.