Discover the differences between employment contracts and various civil law contracts in Poland
The minimum wage in 2025 The minimum wage as a regulation in force in Poland has been established in the Law on the minimum wage for work, in October 10th, 2002. In 2025 the minimum wage has increased by nearly 8 p.p., compared to the previous year, and amounts to 4,666.00 PLN gross...
Types of contract Apart from the general provisions of law, all of the available employment agreement types are based on the rules of the labor law, which regulate the relationship between employers and employees in every major aspect. In practice, there are three main types of contracts, based on the working time and...
Employment of foreginers As a rule, the employment of foreigners (EU and non-EU residents) in Poland is governed by the same exact provisions of the Polish Labor Code as for Polish employees. The only difference is in the rules of stay and work permissions. EU, EEA & Switzerland citizensCitizens of EU countries (as...
Social security Every employer must pay contributions to the Social Insurance Office (ZUS), on behalf of both employment parties. Employees and employers contribution rates as of 2024 (paid by the employer): Insurance typeEmployeeEmployerTotalPension9.76%9.76%19.52%Disability1.5%6.5%8.00%Bridging Pension Fund-0 – 1.5%-Illness2.45%-2.45%Accident-0.67% – 3.86%0.67% – 3.86%Employees Benefits Fund-0.10%0.10%Labor Fund-2.45%2.45%Total (up to limit)13.71%19.48% – 24.17%19.48% – 24.17%Total (past limit)2.45%3.22%...
Employee Capital Plans Employee Capital Plans (Polish abbrev.: PPK) law sets up a new, nationwide, intra-company pension system for employees, operating independently from the Social Insurance Fund. The implementation of Employee Capital Plans has begun on July 1st, 2019. The employer will be responsible for the efficiency of the PPK, with financial support...
