This is a page for the tag HR & Payroll Services in Poland
Workplace temperature limits in Poland from 2027: labour law changes for employers
From 11 January 2027, Polish employers will have to take action when temperatures caused by weather conditions exceed 28°C indoors, or 25°C for specified physically demanding work. Organisational measures will also be required for outdoor work above 25°C. If temperatures caused by weather conditions exceed 35°C indoors or 32°C for... Read More →
PPK Poland: employer obligations for Employee Capital Plans
Employee Capital Plans (PPK) are Poland’s long-term workplace savings scheme, funded jointly by employees, employers and the state. Employers are generally required to establish and administer PPK, although employees may opt out of making contributions. The employer selects the financial institution, enters into the required agreements, enrols eligible individuals, calculates... Read More →
Employee commuting cost reimbursement in Poland: when does it create taxable income?
In Poland, a cash allowance or reimbursement covering an employee’s ordinary commute between home and their fixed workplace generally constitutes taxable employment income. Employer-organised bus transport may qualify for a specific personal income tax exemption, but the exemption depends on the type of vehicle and the way the benefit is... Read More →
Social security costs in Poland and Germany: a 2026 employer comparison
For employers comparing payroll Poland costs with German social security contributions, the headline employer rates are broadly similar: approximately 20.48% of gross salary in Poland and 21.27% in Germany. However, the German calculation usually requires additional amounts for accident insurance, the U1 and U2 equalisation levies and the insolvency levy.... Read More →
Polish sp. z o.o. vs German GmbH – differences in registration, costs and compliance
A Polish limited liability company (sp. z o.o.) and a German Gesellschaft mit beschränkter Haftung (GmbH) both protect shareholders through limited liability, but they differ significantly in their capital requirements, registration formalities, taxation and ongoing compliance. For investors planning to register a company in Poland, a Polish sp. z o.o.... Read More →
Annual leave in Poland and Germany: payroll and HR compliance guide for employers
Annual leave in Poland and Germany is based on the same EU principle — employees are entitled to paid yearly rest — but the payroll and HR rules differ in practice. In Poland, the key variable is the employee’s length of service: 20 or 26 days of annual leave. In... Read More →
Employee documentation in Poland – employer duties, personnel files and payroll records
Employee documentation in Poland is one of the core obligations of every employer. It includes employee personnel files as well as documents related to the course of employment, working time, remuneration, leave, disciplinary liability and termination of employment. Properly maintained employee records are not only a formal requirement under Polish... Read More →
Amendment to mobbing regulations in Poland – summary of the key changes
New definition of mobbing adopted by the Polish Sejm On 19 June 2026, the Sejm, the lower house of the Polish Parliament, adopted the Act amending the Labour Code and the Code of Civil Procedure (hereinafter: the “Act”), which introduces a new definition of mobbing, increases the minimum amount of... Read More →
Sick leave in Poland and Germany – employer obligations and employee rights
Sick leave in Poland and Germany serves a similar purpose: it confirms that an employee is temporarily unable to work due to illness and triggers specific obligations for the employee, the employer and the relevant social insurance or health insurance institutions. However, the two systems differ in several important areas:... Read More →
New powers of the State Labour Inspection (PIP) in Poland from 8 July 2026 – consequences for employers
From 8 July 2026, the State Labour Inspection (PIP) in Poland will operate under new rules that materially strengthen enforcement in the area of employment structures. For employers, investors and managers responsible for HR and payroll in Poland, the most important change is that PIP will be able to confirm... Read More →
