Employment Laws and Payroll in Poland

Poland’s labor laws in 2025 provide a structured framework for wages, working hours, social security, and payroll compliance. Employers must adhere to national regulations covering minimum wage, overtime rules, and tax reporting, while employees enjoy strong rights related to leave and social security.

Key Employment Law Highlights

1. Minimum Wage
As of January 1, 2025, the national minimum wage is:

PLN 4,666 gross per month
PLN 30.50 gross per hour

2. Working Hours

Standard workweek: 40 hours (five days, eight hours per day).

3. Overtime Rules
Overtime is allowed under certain conditions and limited to 150 hours per year. Payment for overtime includes:

50% extra pay for regular workdays
100% extra pay for Sundays, public holidays, or night work

4. Paid Leave
Employees are entitled to annual paid leave, and employers must ensure employees can take their leave as required by law.

5. Social Security Contributions
Both employers and employees contribute to social security, which covers retirement, pension, sickness, and health insurance.

Payroll Requirements in Poland

1. Monthly Salary Processing

Employers must process payroll at least once per month.
Wages must be paid by the 10th of the following month.

2. Payslips

While not legally mandatory, providing a detailed payslip (digital or paper) is standard practice.
Payslips typically include salary breakdown, tax deductions, and social security contributions.

3. Year-End Filings
Employers are responsible for submitting key reports:

PIT-4R: Summary of income tax advances, due by January 31.
PIT-11: Employee income details, due by February 28 to both the employee (in paper form) and the tax office.

4. Tax Payments and Returns

Employers must remit withheld taxes by the 20th of each month.
Employees must file annual tax returns by April 30.

Other Important Considerations

B2B Contracts:
Self-employed individuals or one-person companies often work under B2B contracts. While this arrangement provides independence and flexibility, individuals must manage their own taxes, social security, and health contributions.

Compliance with Polish labor and payroll laws is crucial for businesses and foreign workers alike. From ensuring timely payroll processing to meeting tax deadlines, employers must follow strict rules to avoid penalties. For employees and contractors, understanding these regulations helps ensure proper wage calculation and legal protection in 2025.