PAYROLL REGULATIONS: POLAND

Minimum wage

The MW for 2021 is set at 2800 PLN gross.

During the period of posting to the territory of Poland, the worker is entitled to receive remuneration for work, including all its components, on the same terms as a worker employed by a Polish employer arising from the generally applicable laws. This also applies to an allowance for overtime.

An allowance for posting, in the part not paid in reimbursement of expenditure actually incurred in connection with the posting, such as travel, board and accommodation costs, is included in remuneration for work.

Legal working hours

During an average 5-day working week in the reference period adopted, the working time standards set out in the Labour Code are as follows:

• 8 hours a day (daily standard)
• an average of 40 hours a week (weekly standard).

The working time of night workers cannot exceed 8 hours a day if they perform work that is particularly hazardous or involves heavy physical or mental strain.

The working time standards may be modified by special provisions.

Minimum number of days/hours off:

• Workers are entitled to at least 11 hours of uninterrupted rest every day (daily rest).
• Workers are entitled to at least 35 hours of uninterrupted rest every week, including at least 11 hours of uninterrupted daily rest (weekly rest). Weekly rest should fall on a Sunday.
• Sundays and holidays are, as a rule, non-working days.Work on these days is allowed only as an exception.

Breaks

• If the daily working time of a worker is at least 6 hours, the worker is entitled to a break of at least 15 minutes, counted as working time.
• An employer may introducea single break, not counted as working time, of up to 60 minutes, for consuming a meal or for arranging personal matters.

Leave

The duration of the leave is as follows:

• 20 days per calendar year for workers with a length of service of less than 10 years
• 26 days per calendar year for workers with a length of service of at least 10 years.

In particular, a worker is entitled to leave:

• to donate blood – if the worker is a blood donor, for the time specified by a blood donation centre and the time necessary to conduct periodic medical examinations ordered by the blood donation centre if they cannot be conducted outside the working hours
• for:
  • 2 days – in the event of the worker’s wedding or the birth of his or her child, or the death and funeral of the worker’s spouse or child, father, mother, stepfather or stepmother
  • 1 day – in the event of a wedding of the worker’s child or the death and funeral of his or her sister, brother, mother-in-law, father-in-law, grandmother, grandfather, as well as another dependant or person under the worker’s direct care
• the time necessary to conduct compulsory medical examinations and receive preventive vaccines specified in the provisions on combating infectious diseases, on combating tuberculosis and on combating venereal diseases.

Notification requirement as per The Posted Workers Directive

It is the responsibility of the posting company to submit a declaration on the posting of a worker to the National Labour Inspectorate, at the latest on the day on which the services begin to be provided in Poland.