Accountancy in Poland

>> Employment in Poland

Social security system

Under the Polish social insurance system, the following types of insurance can be distinguished:

  • Old-age pension insurance
  • Disability insurance
  • Medical (sickness) insurance
  • Work accident insurance

The employer is required to calculate, deduct and pay the correct amounts of insurance contributions. The employee is covered by the following compulsory insurance: old-age pension, disability, sickness and work accident until the date of termination of employment.

Employment of foreign personnel

Foreigners who are citizens of the EU or EEA member states, citizens of countries entitled to freedom of movement based upon an agreement between their home country and the EU, or who hold a longterm EU-resident permit of the Republic of Poland, hold refugee status in Poland, have been granted supplementary protection in Poland, and other persons meeting certain criteria may be employed in Poland. In some cases, a work and residence permit must be issued, although representatives of some professions are exempt from work permits.

Employers wishing to hire foreign personnel must comply with certain minimum wage regulations, and the value of the remuneration must be stipulated in relation to the wages of Polish employees holding equivalent positions and/or wage levels in the given province.

Latest version updated 24th January 2018

Country Breakdown





Polish Z?oty


$ 469.5