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Europe · Hiring guide · 2026
Hiring in Poland: labour law and payroll
This page is the labour-law and payroll stack for multinational employers hiring in Poland. It is not a salary survey.
In-country employment is how you run this stack without a Polish company.
To hire without incorporating first, use in-country employment in Poland.
Contracts
Contracts and probation
Probation
A probationary contract is allowed, with maximum length tied to the expected follow-on contract. Do not roll probation indefinitely.
Written terms
Core terms have to be confirmed in writing. Remote-work and overtime rules should be in the contract or work regulations, not in a HQ handbook only.
Hours
Working time and overtime
Hours
Generally 8 hours a day and an average 40 hours a week in a reference period, plus an 11-hour daily rest.
Overtime
Overtime has statutory premiums (generally 50% or 100% depending on when it falls) or time off in lieu. Annual overtime limits apply.
Leave
20 or 26 days of paid annual leave depending on overall length of service (including prior employers in many cases).
Wage floor
Minimum wage, 2026
The 2026 minimum wage is national and holds for the full year. ZUS is a stacked employer percentage. These are not market salaries.
| Rule | Figure |
|---|---|
| Minimum wage 2026 | PLN 4,806 gross / month; PLN 31.40 / hour from 1 January 2026 |
| Employer ZUS (typical) | Pension 9.76% + disability 6.50% + accident 0.67–3.33% + Labour Fund 2.45% + FGŚP 0.10% |
| Annual ZUS cap | Pension and disability contributions cap at PLN 282,600 of annual base in 2026 |
| 13th month | Not statutory in the private sector |
Set by the Council of Ministers (Dz.U. 2025 poz. 1242). There is no mid-year increase in 2026. PPK employer 1.5% is optional auto-enrolment, not a hidden tax — but declining it has process.
Exit
Terminating and offboarding
Notice
Notice on an indefinite contract is generally 2 weeks, 1 month, or 3 months depending on length of service.
Grounds
Ordinary dismissal of an indefinite employee needs a real reason stated in writing. Protected employees (e.g. pre-retirement age, maternity) are harder to exit.
Unused leave
Accrued unused leave is paid out on termination. Final pay has a short statutory deadline.
Questions
FAQ
- What is the 2026 minimum wage in Poland?
- PLN 4,806 gross per month and PLN 31.40 per hour from 1 January 2026, for the whole year.
- How much is employer ZUS?
- About 20–22% of gross, depending on the accident-insurance rate for your activity. Pension and disability stop once the annual cap is reached.
- Can we hire on B2B instead?
- Only if the work is genuinely independent. A country manager sitting in your Warsaw office under your hours is an employee.
- Is a 13th month required?
- Not in the private sector as a national statute.
Other markets
Other hiring guide pages
Reviewed 11 September 2026
This is a hiring briefing for multinational employers, not legal advice. Statutory rates move by city, province, and sector. Confirm the place of work before you issue an offer.
Sources
- Polish Labour Code
- Rozporządzenie Rady Ministrów — Dz.U. 2025 poz. 1242 (PLN 4,806 / PLN 31.40)
- ZUS employer contribution rates 2026
Hire in Poland
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