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Poland: Pay and benefits

Original authors: Mark Carley and Anna Ludwinek
Updating author: Kalina Jaroslawska


  • Any provisions in an employment contract related to pay matters cannot be less advantageous for the employee than those set out in the Labour Code or the company's remuneration rules. (See Pay - general)
  • The conditions for employees' remuneration and other work-related benefits should, in principle, be fixed in collective agreements applicable to the employee, according to the Labour Code. (See Pay setting)
  • Remuneration for work must be paid at least once per month, on the same day of each month, fixed in advance. (See Payment of wages)
  • Employers must deduct social security and related contributions from pay, and may make certain other deductions. (See Deductions)
  • All employees have the right to equal remuneration for equal work or work of equal value. (See Equal pay)
  • All employees, except those in their first year of employment, must be paid at least the statutory national minimum wage. (See National minimum wage)
  • The pensions system comprises compulsory state pension insurance, a compulsory "capitalisation" scheme and voluntary pension insurance. (See Pensions)
  • Employers are obliged to calculate and deduct personal income tax at source from employees' pay. (See Income tax and social security)
  • There are various rules regarding pay for employees absent from work due to sickness or certain other reasons. (See Pay for employees not at work)
  • Employees are entitled to a statutory payment on retirement. (See Other benefits)