POLAND Law and Practice Contributed by: Magdalena Zwolińska, Aleksander Płaza, Sylwia Miros and Karolina Rogatko, HRLS Zwolińska & Zwoliński
the maximum number of additional working hours, beyond which the employee becomes entitled to over -
pay generally corresponds to their regular salary. When calculating holiday pay, both fixed salary ele - ments and variable components (such as bonuses) must be included. The detailed rules for calculating this amount are specified in the Ordinance issued by the Minister of Labour and Social Policy. Leave In Poland, employees are entitled to various types of paid leave related to significant life events and circum - stances – for example, as follows. • Maternity leave – female employees are entitled to 20 weeks of maternity leave, with full pay covered by social security benefits. • Parental leave – employees who are parents are entitled to parental leave to care for their child, typically for up to 41 weeks. Both parents may take parental leave simultaneously; however, the total combined duration of their leave must not exceed the overall entitlement. • Sick leave – employees are entitled to sick leave. For the first 33 days of sickness, employees receive paid sick leave financed by the employer (for employees aged 50 and over, this period is limited to the first 14 days), which amounts to 80% of their average monthly salary. After this period, sickness benefits are typically paid by the Social Insurance Institution. The EU Work-Life Balance Directive, implemented into the Polish legal system in 2023, introduced addi - tional employee rights and measures aimed at helping working parents better balance their professional and family lives. These include provisions such as leave for reasons of force majeure and other family-related entitlements designed to support employees in man - aging their work and personal responsibilities. Employee Liability Employee liability covers several types, including: • liability for breaches of work duties; • material liability related to damages caused to the employer; and • liability for entrusted property (where the employee is responsible for assets assigned by the employ - er).
time compensation. 1.4 Compensation Minimum Wage
In Poland, the minimum wage is set annually by the government – no later than September 15th of the preceding year. Unlike in recent years, in 2025 the minimum wage has increased only once, starting on 1 January 2025, and has remained unchanged throughout the year. In 2025, the monthly gross mini - mum wage is PLN4,666, while the gross hourly rate is PLN30.50. Discussions are ongoing as to whether the minimum wage will be increased again in 2026, with proposals expected to be reviewed later in the year during government consultations with social and employer organisations. The government proposes that, starting from 1 January 2026, the minimum wage should be set at PLN4,806 gross, with the minimum hourly rate amounting to PLN31.40 gross. Bonuses In practice, many employers implement various moti - vation systems aimed at encouraging and rewarding employee performance. Common examples include performance bonuses that depend on achieving spe - cific, predefined goals. Additionally, employees may receive special awards for outstanding achievements. Some companies go even further, offering more sophisticated incentive programmes, such as grant - ing company shares to their staff. This approach helps employees feel more involved and personally invested in the company’s success, fostering a stronger sense of commitment and teamwork. 13th Month The 13th salary is most commonly granted in the pub - lic sector, particularly for professions such as min - ers, policemen and teachers. This additional payment serves as a form of financial recognition and motiva - tion, helping to reward employees for their work and encourage retention in these often demanding roles. 1.5 Other Employment Terms Vacation Pay Employees are entitled to 20 or 26 days of paid annual leave, depending on their length of service. Vacation
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