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Poland

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Employment Classification

There are three main categories of workers in Poland; employees, contractors (service providers) and self-employed persons. 

An employment relationship is characterized by the following: 

  • Suborindation – an individual receives instruction from an employer
  • The work is performed in a specific place, within certain hours, as dictated by the employer
  • The employer provides equipment for the work to be carried out
  • The individual is required to carry out the work personally, it can not be outsourced to another individual
  • The employer assumes all economic risk 
  • An individual receives remuneration for time worked rather than the output of the work produced

Contractors are individuals contracted for the delivery of service contracts to fulfill specific tasks
Self-employed individuals are entrepreneurs who provide services within their own business activity

Contractors and self-employed individuals are not protected by Polish Labour Laws. 

Self-employed individuals are responsible for the calculation and payments of their own taxes and social security contributions. 

Misclassification of employment is subject to penalties by the local authorities in Poland. A penalty can be up to PLN 30,000 and imposted on the person who is found to be responsible such as a Director or HR Manager. In more severe cases, if an employer is found to be in ¨persistent violation of an employee’s rights´ a fine of up to PLN 1,080,000 can be imposed. Additional penalties can include unpaid work for social purposes for up to 24 months, or even imprisonment for up to 2 years. Although this is rarely handed down. 

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