Employer of Record Guide in 

Poland

Vacation Leave

Polish employees are entitled to paid annual leave based on their education and work experience:

Accrual: Leave accrues monthly (1/12 of annual entitlement per month of work).

Scheduling: Employees may request specific dates, but employers have final approval based on operational needs.

Payout: Unused leave must be paid out upon termination at average salary rates.

Sick Leave

Polish sick leave is funded through the social security system (ZUS):

• First 33 days: 80% of average salary (paid by ZUS)
• Subsequent days: 100% of average salary (paid by ZUS)
• Employer Coverage: First day may be unpaid unless covered by company policy

Medical Certification: Required from the first day of absence. Employees must provide medical certificates (L4 forms) to qualify for benefits.

Maternity Leave

Poland provides comprehensive maternity and parental leave:

Maternity Leave: 20 weeks (paid at 100% of average salary)

• 6 weeks must be taken after birth
• Remaining weeks can be shared with partner

Additional Parental Leave: 32 weeks (paid at 60% of average salary)

• Can be shared between parents
• Must be used before child turns 6

Total Family Leave: Up to 52 weeks combined maternity and parental leave.

Parental Leave

Beyond maternity leave, Polish parents are entitled to:

• Parental Leave: 32 weeks at 60% salary (as mentioned above)
• Childcare Leave: Up to 3 years unpaid leave per child
• Father's Leave: 2 weeks paid leave for fathers

Bereavement Leave

Polish law provides 2 days of paid bereavement leave for the death of:

• Spouse
• Children
• Parents
• Siblings

Additional unpaid leave may be granted at employer discretion.

Personal & Family Leave

• Care Leave: 14 days annually for caring for sick family members
• Occasional Leave: 2 days annually for personal matters (wedding, moving, etc.)
• Force Majeure Leave: Unpaid leave for unexpected family emergencies

Summary

Termination Types

Termination by Notice:

• Most common form of termination
• Requires proper notice period
• No specific reason needed (except during protected periods)

Immediate Termination:

• Only for serious misconduct
• No notice period required
• Must be justified with documented evidence

Mutual Agreement:

• Both parties agree to end employment
• Can include negotiated terms
• No notice period required

Notice Period Requirements

Notice periods depend on the type of employment contract and length of service:

Indefinite Contracts:

Fixed-term Contracts: Generally no notice required unless specified in contract.

Severance Pay

Severance pay is required in specific circumstances:

Collective Redundancies:

• 1 month's salary for employees with less than 10 years of service
• 2 months' salary for 10-20 years of service
• 3 months' salary for more than 20 years of service

Individual Redundancies: Severance may be required based on collective agreements or individual contracts.

Probationary Periods

• Maximum Duration: 3 months
• Notice Period: 3 days from either party
• Purpose: Allows both parties to assess job fit
• Limitations: Cannot be extended or repeated for the same position

Final Pay Requirements

Employers must provide final payment within 7 days of employment termination, including:

• Outstanding salary
• Unused vacation pay
• Any other contractual benefits

Termination Documents & Process

Required Documentation:

• Written termination notice
• Work certificate (świadectwo pracy)
• ZUS documentation for social security purposes

Protected Periods: Termination is restricted during:

• Sick leave
• Maternity/parental leave
• Military service

Anti-Discrimination & Retaliation Laws

Polish labour law prohibits termination based on:

• Gender, age, disability, race, religion
• Pregnancy or parental status
• Trade union membership
• Filing complaints or exercising legal rights

Violations can result in reinstatement orders and compensation awards.

National Public Holidays

Poland observes 13 national public holidays annually:

Holiday Pay Rules

Eligibility: All employees are entitled to paid time off on public holidays.

Payment: Employees receive their regular daily wage for each public holiday.

Weekend Holidays: When a holiday falls on a weekend, employees do not receive an additional day off unless specified in collective agreements.

Working on Public Holidays

If employees work on public holidays:

• They receive 200% of their regular hourly rate
• Plus an additional day off within the following 8 weeks
• Or additional payment equivalent to one day's wage

Required Documentation for Employment

Employment Contract: Must include:

• Job description and responsibilities
• Salary and benefits
• Working hours and location
• Notice periods
• Probationary period terms

Government Forms:

• Personal income tax declaration
• ZUS registration forms
• Work permit (for non-EU citizens)

Employee Documents:

• Identity document (passport/ID card)
• Social security number (PESEL)
• Bank account details for salary payments
• Educational certificates (if relevant)

Language Requirements

While Polish is the official language, employment contracts and workplace communication may be conducted in English in international companies, particularly in major cities like Warsaw, Krakow, and Gdansk.

Documentation: Key employment documents should be available in Polish to ensure legal compliance and employee understanding.

Background Checks & References

Background checks are permitted but must be:

• Relevant to the position
• Conducted with employee consent
• Compliant with GDPR requirements

Common Checks:

• Criminal background (for sensitive positions)
• Employment history verification
• Educational qualification verification

Data Protection & Privacy

Poland follows EU GDPR regulations for employee data protection:

• Consent: Required for data collection and processing
• Purpose Limitation: Data must be used only for stated purposes
• Data Minimisation: Collect only necessary information
• Retention: Data must be deleted when no longer needed

IP Assignment & Confidentiality

Intellectual Property: Work created during employment typically belongs to the employer, but this should be explicitly stated in contracts.

Confidentiality: Employees may be bound by confidentiality agreements covering:

• Trade secrets
• Client information
• Business strategies
• Technical knowledge

Probation Period Setup

Standard Practice: 3-month probationary period for new employees.

Terms: Should specify:

• Performance expectations
• Evaluation criteria
• Notice period (3 days)
• Conversion to permanent employment

Onboarding Timeline

What the EOR Handles

Borderless AI manages:

• Employment contract preparation
• ZUS registration and compliance
• Tax withholding and remittance
• Payroll processing
• Legal compliance monitoring
• Local language documentation

Worker Classification: Employee vs Contractor

Polish law strictly distinguishes between employees and independent contractors:

Employees (Umowa o pracę):

• Subject to Labour Code protections
• Entitled to social security benefits
• Work under employer supervision
• Receive regular salary with tax withholding

Contractors (Umowa zlecenie/Umowa o dzieło):

• Limited labour law protections
• Responsible for own tax obligations
• Work independently
• Invoice for services provided

Misclassification Risks: Incorrectly classifying employees as contractors can result in:

• Back payment of social security contributions
• Tax penalties
• Labour law violations
• Employee claims for benefits

Unionisation & Collective Agreements

Poland has a strong tradition of trade unions and collective bargaining:

Union Rights: Employees have the right to form and join trade unions.

Collective Agreements: May override standard labour law provisions in areas such as:

• Working time arrangements
• Additional leave entitlements
• Wage supplements
• Termination procedures

Consultation Requirements: Employers must consult with unions on matters affecting employees, including redundancies and workplace changes.

Cultural Norms & Workplace Expectations

Polish workplace culture emphasises:

• Punctuality: Arriving on time is highly valued
• Formality: Professional relationships tend to be more formal initially
• Direct Communication: Straightforward, honest communication is appreciated
• Work-Life Balance: Increasingly important, especially among younger workers

Religious Considerations: Poland is predominantly Catholic, and religious holidays are widely observed.

Remote Work Considerations

Remote work has become more common in Poland, particularly post-COVID:

Legal Framework: Remote work is regulated under Polish labour law with requirements for:

• Written agreements specifying remote work terms
• Employer provision of necessary equipment
• Health and safety compliance
• Working time monitoring

Equipment: Employers typically provide:

• Laptop and necessary software
• Internet connection allowance
• Ergonomic equipment for home office

Tax Implications: Remote work arrangements may affect tax obligations, particularly for employees working from different countries.