Polish Employer Rates and Thresholds 2026

Polish employers pay ZUS social insurance and several funds on gross pay. Pension and disability insurance stop once the employee's pay for the year reaches the annual limit of PLN 282,600; the other items have no cap.

The accident insurance rate is 1.67% for smaller employers; larger employers get an individual rate. The Labour and Solidarity funds aren't due for employees earning below the minimum wage or above certain ages.

Employer amounts for a full year at 2026 rates, using the contributions above:

• Up to 8 hours a day and an average of 40 hours in an average five-day week, over a reference period of up to 4 months (extendable to 12). Overtime carries a 100% premium at night, on Sundays and on public holidays that aren't working days, and 50% otherwise.
• 20 days a year with less than 10 years' service and 26 days after that. Education counts towards the 10 years, for example 8 years for a university degree and 4 for general secondary school (not added together).
• 14 statutory public holidays, including Christmas Eve (24 December) since 2025; two of them, Easter Sunday and Pentecost Sunday, always fall on a Sunday. Sundays are also days free from work.

• Contracts are concluded in writing; if not, the employer must confirm the parties, type and terms in writing before work starts. Fixed-term employment with the same employer may not exceed 33 months in total or three contracts; beyond either limit the employee is treated as employed indefinitely.
• A trial-period contract may last up to 3 months, or up to 1 month where a fixed-term contract of under 6 months is intended and up to 2 months for one of 6 to 12 months (extendable once by up to 1 month if the type of work justifies it).
• For both open-ended and fixed-term contracts: 2 weeks with under 6 months' service, 1 month after 6 months and 3 months after 3 years with the employer. Notice must be given in writing, and an employer must state the reason when terminating either type of contract.
• An employer giving notice must state a valid reason, for fixed-term as well as open-ended contracts. Employers with at least 20 employees must pay severance when dismissing for reasons not attributable to the employee: 1 month's pay with under 2 years' service, 2 months with 2–8 years and 3 months above 8 years, capped at 15 times the minimum wage.
• A temporary work agency may assign the same temporary worker to the same user employer for no more than 18 months in total within any 36 consecutive months, and the user employer may not use the same temporary worker for longer.

Changes to these rates and rules, newest first. Every country is covered in our law changes tracker.

• From 1 January 2027: Polish minimum wage rises to PLN 4,950 a month. A Council of Ministers regulation of 14 September 2026 sets the minimum wage at PLN 4,950 a month (up from PLN 4,806) and the minimum hourly rate for civil-law contracts at PLN 32.30, from 1 January 2027.