Poland

A. Hiring of employees (onboarding)
 

1. Mandatory employer requirements

On 24 December, a law came into force which introduces provisions partially implementing the Directive on Transparency of Remuneration.

The new provisions impose on employers the obligation to provide candidates with information on:

1. the proposed remuneration, its initial amount or the range of remuneration, determined on the basis of objective and neutral criteria, in particular taking into account gender equality.
2. the relevant provisions of the collective agreement or remuneration regulations – if the employer is covered by a collective agreement or has remuneration regulations in place.

This information should be provided to the candidate in paper or electronic form:

1. in the recruitment advertisement;
2. before the interview, if the employer has not announced the recruitment for the position or has not provided this information in the advertisement;
3. before entering into an employment relationship, if the employer has not announced recruitment for the position or has not provided this information in the advertisement or before the interview.

Importantly, the employer will be required to provide the above information in advance, allowing the candidate to familiarise themselves with it and conduct conscious and transparent negotiations. introduces provisions partially implementing the Dyrective on Transparency of Remuneration.

The new provisions impose on employers the obligation to provide candidates with information on:

1. the proposed remuneration, its initial amount or the range of remuneration, determined on the basis of objective and neutral criteria, in particular taking into account gender equality.
2. the relevant provisions of the collective agreement or remuneration regulations – if the employer is covered by a collective agreement or has remuneration regulations in place.

This information should be provided to the candidate in paper or electronic form:

1. in the recruitment advertisement;
2. before the interview, if the employer has not announced the recruitment for the position or has not provided this information in the advertisement;
3. before entering into an employment relationship, if the employer has not announced recruitment for the position or has not provided this information in the advertisement or before the interview.

Importantly, the employer will be required to provide the above information in advance, allowing the candidate to familiarize themselves with it and conduct conscious and transparent negotiations.

Under Polish law, no specific legal status is required to hire employees. In particular, it is not required to establish a Polish legal entity for this purpose.

An employer hiring an employee is required to:

• Sign an employment contract;
• Provide the employee with information concerning the conditions of employment, such as term of payment of remuneration, rules of confirming presence at work, etc. (as of April 2023, the content of the information on the terms and conditions of employment has changed, so special attention should be paid to the validity of the existing template);
• Provide an employee with information on monitoring at workplace (if applicable) both in terms of facility monitoring and e-mail monitoring;
• Register itself as a social security remitter and register the employee for the social security purposes;
• Comply with health and safety obligations, including conducting an introductory occupational medical examination of an employee and providing an introductory health & safety training; and
• Gather documentation related to the employment relationship in a specific statutory manner.

Larger employers (employing at least 50 employees) are also obliged to introduce work regulations and remuneration regulations for employees.

An employer may not prohibit an employee from simultaneously remaining in an employment relationship with another employer or performing activities under another type of contract (e.g. as self-employed).

2. Probation periods
 

Under Polish law, the employee may be employed for probation period up to 3 months, however, the contract should indicate a further period for which the target agreement would be concluded. The maximum period of an employment contract for a probation period in the case of concluding an employment contract for a definite period of less than 6 months is 1 month. If the employer would like to conclude a target contract with an employee for a definite period of at least 6 months, but shorter than 12 months, the employment contract for a probation period may cover a maximum period of 2 months. If the employment contract for a probation period was concluded for a period of 1 or 2 months, it is possible to extend its duration by a maximum of 1 month, if it is justified by the type of work.  After this period, the definite or indefinite term employment contract must be concluded to continue employment with a given employee in accordance with the arrangements indicated in the employment contract for a probation period. An employment contract for a probationary period may be terminated upon notice given by each party with observance of a notice period amounting to:

• Three working days, if the probationary period does not exceed two weeks;
• One week if the probationary period exceeds two weeks; and
• Two weeks if the probationary period amounts to three months.

There is no legal obligation to hire an employee after the probationary period.

The parties may agree in the employment contract for a probation period that the contract is extended by the time of leave, as well as by the time of other excused absence from work, if such absences occur (such as sickness).

Concluding a subsequent contract for a probationary period is permissible only if the employee is to be employed in another function with the employer then during the probation period.

3. Hiring checks
 

Medical examination
 

Occupational medical examinations should be conducted with regards to any employee prior to the commencement of work with certain exceptions, e.g., when an employee is re-hired or hired for a similar job position to the one he/she has previously been employed in.

If according to an occupational medical examination certificate an employee is unfit for a particular job position, it may constitute a justification to terminate the employment contract by notice from the employer.

Criminal background check
 

Criminal background checks are generally inadmissible with certain exceptions concerning entities operating in the financial sector.

Reference and education checks
 

Reference and education checks are generally admissible since a candidate may be required to provide information on the previous employment and education if it is necessary to perform a particular work or work on a particular job position. However, verification of references from, e.g., previous employer by contacting the person providing references, is only admissible with a candidate’s consent.

Previous remuneration check
 

According to the regulations, which partially implement the Directive on pay transparency and entered into force on 24 December 2025, a future employer may not request information from an employee about their remuneration in their current employment relationship or in previous employment relationships.

4. Diversity & inclusion
 

No specific diversity quota is to be observed when hiring. No specific pay equity requirements apply–in general, employees should be paid equally for an equal work or a work of equal value.

5. Types of employment contracts
 

Under the Polish law, three types of employment contracts may be concluded with an employee:

1. Employment contract for an indefinite period;
2. Employment contract for a definite period – in general up to 33 months of employment in total; in general the number of contracts for a definite period may not exceed three; and
3. Employment contract for a probationary period.

All employment contracts should be concluded in writing.

6. Specific rules for executives
 

No specific rules for executives apply (with the exception of different rules of representation of an employer when signing an employment contract with a management board member).

7. Language requirements
 

All documents related to the employment, including employment contracts, should be executed in the Polish language. The English version may accompany the Polish one. Employees who are not Polish citizens and does not speak Polish may request for their employment documentation in other language.

8. Equal Pay
 

Except for general non-discrimination regulations, there are no specific equal pay regulations at the moment. Poland has not yet prepared regulations implementing the Directive on pay transparency in terms of employees' access to remuneration data and remuneration structures.

9. Remote Work
 

In April 2023, regulations on remote work were introduced into the Polish Labour Code.

When both parties agree, an employee can work remotely then afterwards, both parties are allowed to submit a binding request to return to the previous form of work. In order to properly implement remote work in the workplace, the employer need to introduce remote work regulations or needs to conclude an individual agreement with the employee.

Therefore, remote regulations can only be introduced as adapted in Polish Labor Code, i.e. after appropriate consultations with trade unions or employees’ representatives selected from among the employees.

The wording of the provisions governing remote work leaves no doubt that the implementation of remote work regulations or the conclusion of an agreement with an employee are the only options for implementing remote work on a permanent basis in the workplace. While an employer may instruct an employee to work remotely, this can only be done in exceptional cases and not as a normal-daily way of working.

In addition, the Remote Working Regulations must address the following issues:

1. a group or groups of employees who may be work remotely;
2. the rules for covering by the employer the costs related to the installation, service, operation and maintenance of work tools that the employer provides to the employee to perform work.
3. the rules for determining the cash equivalent or lump sum due to the employee for covering the costs of e.g. electricity;
4. the rules of communication between the employer and the employee performing remote work, including the method of confirming the presence at the workplace by the employee performing remote work;
5. the rules for controlling the performance of work by an employee who remote works remotely;
6. the rules for controlling health and safety at work;
7. the rules for controlling compliance with security and information protection requirements, including personal data protection procedures;
8. rules for installation, inventory, maintenance, software updates and service of work tools entrusted to the employee, including technical devices.

The new regulations have also introduced the possibility of providing work in the form of the so-called occasional remote work, the limit of which is a maximum of 24 days per calendar year. On account of remote work occasionally, there is no need to pay the employee an equivalent for the costs of electricity incurred.

10. Holidays
 

An employee cannot waive their right to holiday leave.

An employee taking up employment for the first time, in the calendar year in which they started work, acquires the right to annual leave at the end of each month of employment, at a rate of 1/12 of the annual leave entitlement they would be entitled to after a full year of service. The employee acquires the right to further annual leave in each subsequent calendar year.

The amount of leave is:

1. 20 days – if the employee has been employed for less than 10 years;
2. 26 days – if the employee has been employed for at least 10 years. The amount of leave for a part-time employee is determined in proportion to that employee’s working hours; a fraction of a day’s leave is rounded up to a full day.

The period of employment on which the entitlement to leave and the amount of leave depend includes periods of previous employment, regardless of any breaks in employment or the manner in which the employment relationship was terminated.

The period of work on which the amount of leave depends shall include, on account of completion of:

1. basic or other equivalent vocational school – the duration of study provided for in the curriculum, but not more than 3 years,
2. secondary vocational school – the duration of study provided for in the curriculum, but not more than 5 years,
3. secondary vocational school for graduates of basic (equivalent) vocational schools – 5 years,
4. general secondary school – 4 years,
5. post-secondary school – 6 years,
6. higher education institution – 8 years.

The above periods of study are not cumulative.

If an employee undertook education whilst in employment, the period of employment on which the length of leave depends shall include either the period of employment during which the education was undertaken or the period of education, whichever is more favorable to the employee.

From April 2023, the possibility of taking leave from work due to force majeure in urgent family matters caused by illness or accident has been introduced in Poland, if the employee's immediate presence is necessary. The exemption is granted for 2 days or 16 hours during a calendar year, and the employee can decide on the method of using this leave in the first application submitted in a given calendar year.

During the period of this leave from work, the employee will remain entitled to receive compensation equivalent to 50% of their regular salary An employee is entitled to a new carer's leave in accordance with the rules set out in the Labour Code in order to provide personal care or support to a person who is a family member (son, daughter, mother, father or spouse) or lives in the same household and who requires care or support for serious medical reasons. Carer's leave is granted for 5 days during a calendar year. The leave is granted at the employee's request, submitted in paper or electronic form, not less than one day before the start of the leave.

It is worth mentioning that changes have also been made to the existing parental leaves.

B. Termination of employees (offboarding)
 

1. Kinds of dismissal
 

Employment agreements may be terminated by mutual agreement by employer and employee.

According to the Polish labor law, two kinds of dismissal apply: dismissal upon notice and dismissal without notice, including dismissal for serious violation of the employee’s basic duties. These two kinds differ in terms of the reasons for dismissal, notice periods, protection and legal means that the employees have against the dismissal.

2. Dismissal motivation
 

Reasons for termination of employment agreement must be provided to an employee in a written termination letter, both in the case of an employment contract for an indefinite period of time and a fixed-term employment contract. Such reasons should be real (actual) and specific, fair and non-discriminatory.

Such reasons may be related to the employee (e.g., non-performance) or to the employer (redundancies, liquidation of job).

Dismissal without notice is allowed when an employee seriously violates their basic duties or within the period of employment commits an offence, which makes their further employment in the job position impossible (an offence must be evident or proven by a final and non-appealable court decision). Termination without notice due to the employee’s fault is allowed within one month as of the date when the employer obtains information about the circumstances justifying the dismissal without notice.

Moreover, in the following cases an employee may be dismissed without a notice period:

• If an employee−due to his/her own fault–loses qualifications necessary for the performance of duties connected to his/her job position;
• An employee’s incapacity to work due to illness if: (i) the incapacity lasted for more than three months−if an employee has a seniority of less than six months; or (ii) the incapacity lasted longer than the combined period of receiving remuneration and welfare benefits (for the case of illness) and the period of receiving rehabilitation benefits (the latter period is limited to the first three months of receiving the rehabilitation benefits)−if an employee has a seniority of at least six months or if the incapacity to work was caused by an accident at work or by an occupational disease;
• Justified absence of the employee from work due to reasons other than those above, lasting for a period longer than one month.

A dismissal without notice must be accompanied by a written statement of reasons.

• According to an amendment to the Labor Code, the following reasons cannot justify the termination of an employment contract, either with notice or without notice, by the employer. Additionally, these reasons cannot be used to justify the preparation for termination, termination without notice, or any action that has the same effect as terminating the employment contract: the employee's application for a change in the type of work;
• being in an employment relationship with another employer or being in a relationship with another employer at the same time, legal basis for the performance of work other than an employment relationship, unless restrictions in this respect result from separate regulations or the employee has a separate non-competition agreement;
• the employee seeking information that the employer should provide to the employee (e.g. information about a change of the registered office, about a change in the terms and conditions of employment)
• exercising the right to training resulting from the employer's obligations indicated in the provisions of the collective bargaining agreement or other collective agreement, regulations or provisions of law or employment contract.

3. Notice period
 

In case of a termination upon notice, an appropriate notice period should be complied with. The statutory notice periods may be prolonged in the employment contract if it is consider beneficial to the employee.

The notice period of permanent and fixed-term contract are as follow:

• Two weeks (if the employee has a seniority of less than six months);
• One month (if the employee has a seniority of at least six months); or
• Three months (if the employee has a seniority of at least three years).

The two weeks notice period ends on Saturday. The monthly notice periods end with the end of calendar month.

The three month notice period may be shorten by the employer to one month if the employment contract is terminated due to a reason not related to the employee. In such a case the employee is entitled to payment in lieu of notice.

During the notice period, an employee may be send to vacation leave and may be released from work, with the right to receive a regular salary. Such a release may concern the entire notice period or only a part of it.

The notice period does not apply in case of termination upon mutual agreement.

4. Severance pay
 

Under Polish law, the employee is entitled to statutory severance pay if the employment is terminated due to reason not related to the employee and if the employer employs at least 20 employees.

The amount of severance pay (odprawa pieniężna) depends on the employee’s seniority at the employer and is as follows:

The severance pay is calculated as remuneration for vacation leave. It means that it includes not only basic remuneration but bonuses and other cash benefits.

The amount of statutory severance pay cannot exceed the equivalent of 15 times the statutory minimum salary (in 2026 it is therefore capped at PLN 72,090 [approx. € 17,160], but the cap changes each year due to changes in statutory minimum salary). In practice, the maximum cap can be abolished in the collective bargaining agreement, internal regulations or agreement with the employee.

5. Dismissal formalities

All dismissals should be made in writing (i.e. signed on paper or by electronic qualified signature). In case of termination of a permanent contract, the employer is also obliged to provide a reason (justification) for a dismissal in writing.

The employee may challenge the dismissal before court within 21 days. Information on this right must be included in termination letter.

Termination of permanent contract upon notice or termination of employment contract without notice must be consulted, in writing, with trade union representing the employee. The trade unions cannot stop dismissal unless the employees is a protected union’s activists, entitled to represent the union before the employer.

6. Special dismissal protection

Polish labor law grants special protection against dismissal to certain groups of employees. The justification for such a special regime lays either in the specific situation of such employees or in special functions that they hold.

The first group of protected employees covers in particular: (i) preretirement protection (four years before retirement age); (ii) employees during leave or during justified absence from work (unless the absence has exceeded statutory limits allowing the employer to dismiss the employee without notice, see point 2 above); (iii) employees during pregnancy and maternity leave; and (iv) employees during parental leave. From April 2023, special protections related to maternity leave from the moment an employee submits an application for maternity leave (or a part of it), paternity leave (or part thereof), or parental leave (or part thereof). These protections remain in force until the full use of the respective leave entitlement. Furthermore, during these periods, the employer is not allowed to terminate the employment relationship without notice but also from taking any preparatory steps toward such termination.

The second group covers, for instance, employees conscripted into military service, trade unions activist, members of a works council and social labor inspectors. In general, the dismissal of the aforementioned groups of employees is only allowed in very specific circumstances or after following a specific procedure.

7. Legal means of employees

An employee may appeal against dismissal to a labor court within 21 days from receipt of a notice of termination.

As a result, in case of ordinary dismissal, if it is determined that the notice of termination is unjustified or that it is contrary to the provisions on termination of employment contracts (unlawful ordinary dismissal), the labor court, according to the request of the employee, may reinstate him/her to work on former conditions or award compensation (depending on an employee’s claim).

In certain cases, the employee is entitled only to claim compensation. This is the case when an unlawful termination concerns the contract concluded for a trial period or, with some exceptions, for a definite period.

In case of a dismissal without notice executed in violation of the provisions on terminating employment contract (unlawful dismissal without notice), the employees are entitled to claim reinstatement in work on previous conditions or compensation which shall be ordered by labor court.

However, when an employee employed on the basis of an employment contract concluded for a definite period is dismissed in violation of the provisions on terminating employment contract without notice, and the period of the contract period has lapsed or reinstatement is not recommended since the remaining period of contract is short, the employee is entitled to claim compensation only. Similarly, when an employee has been dismissed without notice in violation of laws during the notice period, he/she is only entitled to claim compensation.

In both cases, a labor court may decide on rejecting the employee’s claim to reinstate him/her to work, if it determines that such restitution is impossible or pointless. In such situation, the labor court should award compensation.

8. Specific rules for executives

No specific dismissal rules apply for executives (kadra zarządzająca). In practice established as a result of courts’ jurisprudence, requirements regarding the reasons for dismissals are less stringent in case of an employee fulfilling managerial functions (e.g., the reason may be a loss of trust in an employee). Further, managing directors are also frequently granted additional contractual privileges applicable for dismissal, e.g., longer notice period or additional (voluntary) severance payment.

9. Collective dismissals

Collective dismissals are triggered in case an employer, who employs at least 20 employees, terminates employment relationships for reasons not related to employees, with notice or upon an agreement, and where, over a period not longer than 30 days, the redundancy includes at least:

• 10 employees if the employer employs less than 100 employees;
• 10 % of employees if the employer employs between 100 and 299 employees; and
• 30 employees if the employer employs 300 or more employees.

Collective dismissals include in particular the following obligations of an employer:

• Obligation to notify in writing employees’ representatives/trade unions and a local labor inspector on details of the envisaged collective redundancies;
• Mandatory consultation with employees’ representatives/trade unions, related to the potential manner of avoiding or reducing the scale of the collective redundancies and other matters connected with the redundancies, such as means for the redundant employees to requalify or retrain, as well as to obtain other employment;
• Obligation to adopt an agreement on collective redundancies or collective redundancies by-laws;
• Obligation to notify a local labor inspector after adoption of an agreement or collective redundancies by-laws; and
• Obligation to pay severance payments.

Get in touch
 

Edyta Defańska-Czujko
Poland
edefanskaczujko@deloittece.com | +48 538 640 961