This is a page for the tag Payroll
Sick leave and maternity benefit documentation in Poland – employer obligations
A new Polish regulation governing the information and documents required to establish entitlement to and payment of sickness and maternity benefits takes effect on 24 October 2026. The rules specify the content of employer certificates, evidence required to establish benefit entitlement and procedures for special circumstances, including incapacity for work... Read More →
Minimum wage in Poland 2027: PLN 4,950 gross from 1 January
From 1 January 2027, the minimum remuneration for a full-time employee in Poland will be PLN 4,950 gross per month, while the statutory minimum hourly rate will be PLN 32.30 gross. Compared with 2026, the minimum monthly wage will increase by PLN 144. The new amounts were established by the... Read More →
Hiring employees from Poland: employment contract and the obligations of a foreign employer
Hiring employees from Poland under an employment contract can be a commercially sensible solution for a foreign company, but it requires careful preparation from a legal, HR and payroll perspective. The fact that the employer has no registered office in Poland does not exclude the obligation to apply Polish labour... Read More →
How to choose an HR & payroll provider in Poland
A reliable HR and payroll provider in Poland should be selected not only based on headcount, but above all on process complexity, the company’s systems, reporting requirements and the level of support required. When choosing a provider of HR and payroll services in Poland, companies should assess the division of... Read More →
Minimum wage in Poland and the Netherlands in 2026 – employment cost comparison
Why is the minimum wage alone not enough for a cost comparison? Minimum wage in Poland and the Netherlands in 2026 is based on two different systems. Poland uses a monthly statutory minimum, while the Netherlands applies an hourly rate. For employers, the relevant benchmark is the full cost of... 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 →
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 →
