Living and working conditions: Poland

Nationals of EU or EFTA Member States may work in Poland without having to obtain a work permit, on the same terms as Polish nationals.

In Poland, you may search for a job on your own, by personally contacting the employer and submitting CVs together with cover letters to selected employers, or via:

• the EURES network (European Network of Employment Services), coordinated by the European Labour Authority, which is made up of public employment services and other eligible organisations, and which aims to support labour mobility within the EU or EFTA Member States. Every national of these countries may benefit from the services of the network for EU job placement and information about living and working conditions in these countries. Job vacancies in Poland are published on the European Job Mobility Portal, which contains job vacancies from all public employment services from the EU and EFTA Member States and other EURES Members and Partners. There are also job offers from the Polish district employment services and the Voluntary Labour Corps (Ochotnicze Hufce Pracy);
• district employment services, which publish job offers in the Central Database of Job Offers. In order to benefit from all job offers, which are at the disposal of the district employment services, one needs to register with these services as an unemployed person or jobseeker. The registration will also allow for access to those job offers in which the data of the Polish employer have been communicated to the employment services, whose task is to select suitable candidates for work and refer them to the employer;
• Voluntary Labour Corps (OHP) which are engaged in job placement mainly for the youth, and job offers can be found in the OHP ‘Youth Job Placement Database’ (Młodzieżowe pośrednictwo pracy) and in the Central Database of Job Offers;
• employment agencies providing job placement, placement services, career guidance, personal counselling and temporary agency work. The basis for legal activity of an employment agency in the territory of Poland is obtaining an appropriate certificate, confirming entry in the National Register of Employment Agencies (Krajowy Rejestr Agencji Zatrudnienia (KRAZ)) maintained by the Province Marshals competent for the registered office of the agency. It is prohibited to collect fees from persons for whom the agency seeks employment or other paid job, or whom it assists in the selection of the appropriate occupation and place of employment, other than the fee for referral to work abroad for foreign employers for: travel there and back of the referred person, issue of visa, medical examinations and translation of documents. These fees may be charged for the actual costs incurred in connection with the referral to work abroad, provided that these fees are specified in the contract concluded with the person referred to work abroad. The list of certified employment agencies is available on the website of the National Register of Employment Agencies: https://stor.praca.gov.pl/portal/#/kraz. Job offers of employment agencies can be found on these agencies’ websites;
• entities authorised to engage in job placement without an entry in the Register of Employment Agencies,i.e. foreign entrepreneurs from EU and EFTA Member States, having the powers issued in the country of origin and providing job placement services in the territory of Poland (excluding temporary work) pursuant to a notification filed with the Province Marshal;
• websites operated by entities which carry out job placement services only as concerns collecting electronic documents and providing information on job offers via communication and information systems. Such entities are exempted from an entry in the Register of Employment Agencies.

Links to examples of websites with employment offers in Poland:

• https://www.pracuj.pl
• https://www.gowork.pl
• https://pl.gigroup.com
• https://www.praca.pl
• https://www.careerjet.pl
• https://www.lento.pl
• https://www.infopraca.pl
• https://pl.indeed.com

Polish employers and entities involved in job placement in Poland publish their job offers in the press, on the Internet or at their registered offices and via other forms of communication, such as social media.

The majority of daily newspapers, both nationwide and local, contain special columns with job postings.

Links:

Employers posting job vacancy notices typically ask candidates to submit: a CV (curriculum vitae) which should contain the following information: personal data (name, surname, address, contact telephone, email), information about professional experience (all types of jobs that have allowed for acquisition of experience useful at the new workplace), education, professional qualifications and additional skills.

The CV should be concise, as far as possible – it should take up one, maximum two A4 pages of white paper. The following consent to the processing of personal data, confirmed with a handwritten signature, should be included underneath the CV:

‘I consent to the processing of the personal data contained in this document for the purpose of carrying out the recruitment process in accordance with the Personal Data Protection Act of 10 May 2018 (Journal of Laws of 2018, item 1000, as amended) and Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (GDPR)’.

The second required document is the cover letter, which justifies the selection of a given job offer. It is slightly more personal than a CV. It typically takes up one A4 page and is hand-signed.

Templates of CVs and cover letters are available, for example, on the Public Employment Services Platform, in the ‘For the unemployed and job seekers’ tab, and on the Europass website.

The CV and the cover letter can be delivered personally, by mail or by electronic means. The employer indicates the form of contact with candidates for the job in the job vacancy notice. Jobs can also be applied for via dedicated IT tools of the given employer or entity engaged in job placement in Poland.

The employer makes preliminary selection of candidates on the basis of the submitted documents, then conducts interviews with the chosen individuals.

Links:

Definition

There is no uniform definition of ‘vocational traineeship’ and ‘professional traineeship’ in Poland. The following terms used on the Polish labour market may be employed to define both concepts:

1. A form of professional activation of persons registered as unemployed and an instrument which enables those persons to acquire vocational skills;
2. Vocational traineeship for students of vocational schools, excluding stage I sectoral vocational schools;
3. Compulsory traineeships for higher education students as part of the study programme;
4. Compulsory apprenticeships/traineeships required after completion of education in order to gain access to employment in regulated professions;
5. Traineeships/internships offered by employers on the free market, including graduate traineeships;
6. Student traineeships with employers for students of vocational schools (i.e. stage I sectoral vocational school students who are not young workers and technical secondary school students).

Ad. 1)

Traineeship as a form of professional activation of persons registered as unemployed and an instrument which enables those persons to acquire vocational skills

The organisation of a traineeship for a person registered as unemployed with the district employment services is governed by the Act laying down the rules governing the activation of unemployed persons and jobseekers. The traineeship should be tailored to the trainee’s competences, education and previous experience, and should have a programme.

The organisation of traineeships for the unemployed is carried out by the district employment services to which employers submit traineeship opportunities (they may also indicate the unemployed person they wish to accept for a traineeship).

The referral to the unemployed person for participation in the traineeship is issued by the District Governor (on their behalf the district employment services), who signs an agreement on the organisation of the traineeship with the employer. The employer must appoint the trainee supervisor and implement the traineeship scheme agreed with the district employment services. At the end of the traineeship, the unemployed person receives an opinion from the employer on the tasks performed and the skills acquired and a document issued by the district employment services certifying participation in this form of activation.

Employers usually take the initiative to find an unemployed person for a traineeship, but the unemployed person themselves can also search for a traineeship opportunity.

Traineeship programmes for unemployed persons are targeted at persons registered at the district employment services, but persons taking part in such schemes are not treated as employed persons.

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Vocational traineeships for students of vocational schools (excluding stage I sectoral vocational schools)

Issues related to vocational traineeships carried out in the framework of vocational training are governed by the Act of 14 December 2016 (Education Law), and the implementing acts to this Act.

In accordance with the legal provisions on practical vocational training, traineeships are organised for students of technical secondary schools, stage II sectoral vocational school and post-secondary non-tertiary schools in order to apply and deepen the acquired professional knowledge and skills in actual working conditions. The knowledge, skills as well as personal and social competences acquired by students through, among others, vocational traineeships and the length of their hours are determined by the curriculum of the profession concerned. The place where the vocational traineeship is to be carried out and the number of weeks allocated to the apprenticeship are determined by the training curriculum for the given profession of vocational education. Vocational traineeships are carried out on the basis of an agreement between the head of the school and the host entity for, among others, apprenticeships and may be organised throughout the school year, including during the summer break.

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Traineeships carried out during studies are governed by the Act of 20 July 2018, The Law on Higher Education and Science, but there is no definition of their strict meaning. In accordance with this Act, a programme of studies with a practical profile provides for professional traineeships of at least: 6 months – for first-cycle studies and uniform Master’s degree studies; 3 months for second-cycle studies. This provision does not apply to degree programmes of professional profiles for the following professions: doctor, dental practitioner, pharmacist, nurse, midwife, laboratory diagnostician, physiotherapist, paramedic, veterinarian, architect, teacher, in which training standards are taken into account.

An education standard is a set of learning rules and requirements that address the organisation of education, persons who provide education, general and specific learning outcomes, as well as methods to verify the achieved learning outcomes.

The study programme specifies the duration, rules and form of traineeships as well as the number of ECTS credits that the student needs to obtain as part of the traineeship.

Traineeships forming part of a study programme are mandatory and required in order to complete the studies and obtain a higher education degree at a given level.

The doctoral education programme may provide for traineeships in the form of teaching or participating in the provision of courses of not more than 60 teaching hours per year.

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Compulsory vocational traineeships/traineeships required after completion of education in order to gain access to employment in regulated professions

According to Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications, a regulated profession is a group of professional activities the pursuit of which is subject to compliance with the requirements laid down in the legislation of a Member State concerning access to a profession. Each EU Member State decides on its own how to regulate access to occupations. The same profession may therefore be a regulated profession in one EU Member State, while in other Member States it will not be regulated.

The European Commission’s Regulated Profession Database contains professions that are regulated in individual EU Member States. All professions should be considered on a case-by-case basis. For certain professions, compulsory vocational traineeships/traineeships are required after completion of education in order to gain access to employment, while others do not have such a requirement.

Vocational traineeship has been indicated for occupations, such as: building engineer, architect, surveyor, geologist, tax advisor, statutory auditor, teacher, valuation surveyor, etc. A detailed description of the qualification requirements for specific regulated professions is available in the Regulated Profession Database.

In accordance with the aforementioned Directive, if the access to a regulated profession in the home Member State is conditional on the completion of a professional traineeship, the competent authority of the home Member State, when examining a request for authorisation to practise a regulated profession, shall recognise vocational traineeships carried out in another Member State as well as take into account professional traineeships carried out in a third country.

Another issue is the adaptation period (pursuit of a regulated profession in the host Member State under the supervision of a qualified member of that profession). During the procedure for the recognition of professional qualifications in the event of substantial differences in education or training or in the profession, the competent authority may require the applicant to complete an adaptation period in order to supplement a lack of knowledge or skills. An adaptation period may last up to 3 years and may give rise to additional fees. Detailed information is provided by the competent authority for the regulated profession in question.

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Traineeships/internships offered by employers on the free market, including graduate traineeships

Employers offer traineeships/internships to people who wish to gain work experience, as well as to test their skills and/or prepare them to perform specific tasks before becoming permanently employed. There is full freedom to design such an offer.

Issues related to graduate traineeships are governed by the Law on graduate traineeships. A graduate traineeship organised on the basis of these provisions aims to make it easier for graduates to acquire and develop the practical skills to perform work. The provider of the traineeship may accept a person who has completed at least a lower secondary school and has not reached the age of 30 on the date of commencement of the traineeship. Graduate traineeship programmes aim to make it easier for graduates to acquire the experience and practical skills necessary for the profession they will carry out. Graduates take part in graduate traineeships on the basis of an agreement between the trainee and the traineeship provider. The entity organising graduate traineeships may be a natural person, a legal person or an organisational unit without legal personality.

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Student traineeships with employers for students of vocational schools (i.e. stage I sectoral vocational school students who are not young workers and technical secondary school students).

In order to enable students in stage I sectoral vocational schools who are not young workers and technical secondary school students to acquire the experience and practical skills necessary to work in real working conditions on the basis of a contract concluded between them and their employer, the possibility was introduced for them to undertake a student traineeship during a period of study which is carried out on a different basis from the apprenticeship of young workers.

The instrument of student traineeship provides the employer with the opportunity to support students when they are still at school and remunerate selected pupils, leading to deeper cooperation between the employer, the student and the school. A student traineeship allows employers to recruit staff that fits the business model and support the local labour market.

The scope of the issues covered during a student traineeship is determined with the head of the school in agreement with the student or parents of the underage pupil. A student traineeship is a broader concept than practical vocational training, but it may include such training. Indeed, during the traineeship, the pupil may implement the content of study and acquire skills resulting from the curriculum of the vocational training or content from outside the curriculum, which will increase their chances of subsequent employment in the trained profession. In the case of a student traineeship involving the content of the curriculum, the head of the school will be able to exempt the student from the obligation to complete practical vocational training in whole or in part on the basis of a certificate from the employer. In turn, topics falling outside the scope of practical vocational training may be delivered as part of a student traineeship, but cannot be counted as part of a practical vocational training.

The entity hosting a student traineeship is obliged to provide the student with safe and hygienic conditions for the traineeship in accordance with the rules laid down in the Labour Code.

The duration of a student traineeship will be included in the period of employment on which the employment entitlements depend.

Eligibility

In Poland, traineeships, graduate traineeships and vocational traineeships are available on general terms for all nationals of EU and EFTA Member States.

Implementation

Traineeship for a person registered as unemployed with the district employment services

This type of traineeship is organised in accordance with the provisions of the Act on employment promotion and labour market institutions and takes place on the basis of an agreement concluded by the District Governor with the employer, according to a programme specified in the agreement. As the traineeship programme is being determined, the following should be taken into account: the psychophysical and health aptitudes, the level of education and the previous professional qualifications of the unemployed person.

The traineeship programme should specify:

1. the name of the profession or specialisation concerned by the programme;
2. the scope of the tasks performed by the unemployed person;
3. the type of qualifications or professional skills obtained;
4. a method of confirming acquired professional qualifications or skills;
5. the guardian of the person covered by the traineeship programme.

The District Governor checks the conduct of the traineeship and whether it is carried out in accordance with the contract. At the end of the traineeship, a certificate of traineeship is issued to the unemployed person.

Vocational traineeships for students of vocational schools

The vocational traineeship is provided on the basis of a contract for practical vocational training concluded by the head of the school with the entity hosting the students for practical vocational training, including vocational traineeship.

The agreement on practical vocational training, including vocational traineeships, specifies:

1. the name and address of the entity hosting the students for practical vocational training and the place where it is carried out;
2. the name and address of the school directing students to practical vocational training;
3. an occupation in which practical vocational training will be conducted;
4. a list containing the names of students in practical vocational training, broken down by group;
5. the form of practical vocational training: practical training or vocational traineeships, and its scope, in the case of practical activities carried out at a workplace;
6. the starting and finishing dates of the practical vocational training;
7. the rights and obligations of the parties to the contract;
8. the manner in which the parties to the contract will bear the costs of the practical vocational training, together with a calculation of those costs;
9. additional practical vocational training arrangements between the contracting parties.

Free market traineeships/internships

Traineeships and internships undertaken in the free labour market are carried out on the basis of different types of contracts between the employer and the trainee/apprentice, e.g. a fixed-term contract, a contract of assignment or voluntary work.

Graduate traineeships

This is a type of civil law contract concluded between the trainee and the employer. When applying for a graduate traineeship, there is no requirement for placement by an employment office or university, and the employer itself decides to accept the apprentice. It is important that a person completes a lower secondary school (gimnazjum) and is under the age of 30 on the date of commencement of the traineeship. If the trainee reaches the age of 30 during the traineeship period, the traineeship is not interrupted and may continue until the end of the contract. It is also not required for the trainee to be of Polish nationality, it is sufficient that a foreigner has completed a school equivalent to the Polish lower secondary school.

Vocational traineeship

A vocational traineeship agreement is a civil law contract, must be drawn up in writing and contain in particular:

1. the type of work where the apprentice is to gain experience and acquire practical skills;
2. the duration of the vocational traineeship;
3. the weekly working time during the vocational traineeship;
4. the remuneration, in the case of paid vocational traineeship.

The employer must provide the trainee with the same conditions as those set out in the occupational safety and health (OSH) regulations. In addition, the provisions concerning equal treatment apply to the trainee. This means that there is no discrimination on the basis of race, nationality, age, gender, religion or disability.

Work experience may not be longer than 3 months and, according to the regulation, once this period has been used, it is not possible to enter into a new contract with the same company, even after a long break. The trainee’s working time may not exceed 8 hours a day, on average 40 hours per week in an average of a five-day workweek. The trainee is also entitled to a minimum of 11 hours of uninterrupted rest in each day and 35 hours of uninterrupted weekly rest.

After the end of the traineeship, the employer must issue a certificate confirming that the traineeship was completed, which should include: the period of the traineeship, the number of hours, the type of tasks performed by the trainee and, where applicable, the opinion on the trainee.

Living and working conditions

You can find the information in the ‘Living and working’ section of the EURES portal.

Where to find opportunities

Information on traineeships for unemployed persons registered at district employment services is published in the Central Database of Job Offers (https://oferty.praca.gov.pl/) and is available directly at the district employment services.

Information on graduate traineeships is published:

1. directly by entities taking trainees;
2. by academic career services at higher education institutions;
3. by entities collecting and providing information on vacancies via ICT systems (e.g. portals with job offers, portals for students, ‘Zielona Linia’ portal, and other entities).

Individual higher education institutions publish information on traineeships and apprenticeships, for example via academic career services. For larger higher education institutions, individual faculties often provide students with the opportunity to take part in apprenticeships and traineeships.

Information on places where practical classes/vocational traineeships can be organised for school students in the education system is provided individually or via the websites of the relevant schools.

Notices concerning traineeships in public administration institutions for school and university students as well as traineeships and internships offered by employers on the so-called free market are published in the Central Database of Job Offers.

Funding and support

Traineeship as a form of professional activation of persons registered as unemployed and an instrument which enables those persons to acquire vocational skills

A person undergoing such a traineeship is entitled to a scholarship equal to 120% of the unemployment allowance paid by the district employment services, which directed the person concerned for the traineeship on behalf of the competent District Governor.

Vocational traineeships for students of vocational schools (excluding stage I sectoral vocational schools)

A student or an auditor at a school providing vocational training does not receive remuneration related to the performance of vocational traineeships.

Traineeships carried out during studies

During a traineeship carried out in the course of studies, a student does not usually receive remuneration.

Compulsory vocational traineeships/traineeships required after completion of education in order to gain access to employment in regulated professions

Detailed information is provided by the competent authority for the regulated profession in question.

Traineeships/internships offered by employers on the free market, including graduate traineeships

The issues of remuneration for work performed during traineeships and internships offered on the free market are determined individually between the person undertaking the traineeship or internship and the entity conducting the traineeship or internship.

The law does not impose remuneration for graduate traineeships, which means that the parties may determine the paid or unpaid nature of such a traineeship. In the case of paid graduate traineeships, the remuneration may not be higher than twice the minimum remuneration established on the basis of the Act on the minimum remuneration for work (there are no legal provisions requiring the payment of contributions for such traineeships).

In the case of a graduate traineeship provided free of charge, the contract may be terminated at any time by any of the parties. If the trainee receives remuneration, the contract may be terminated with a seven days’ notice. The termination of the contract should be in writing.

Student traineeships with employers for students of vocational schools (i.e. stage I sectoral vocational school students who are not young workers and technical secondary school students)

A student trainee receives a monthly allowance, unless the parties to the student traineeship agreement decide that the traineeship is to be provided free of charge.

The amount of the monthly cash allowance may not exceed the minimum remuneration.

Where to advertise opportunities

According to the information in the section: ‘Where to find opportunities for traineeships and apprenticeships’, employers mainly use the Central Database of Job Offers to publish traineeship and vocational traineeship offers.

The following are published in this database:

1. proposals for apprenticeships and traineeships that employers submit independently, using the electronic form at https://www.praca.gov.pl/. Once filled in by the employer, the form is automatically sent to the Employment Services Centre for Information and Consultation ‘Zielona Linia’ (https://zielonalinia.gov.pl). The Centre verifies the data formally and submits the application for publication to the Central Database of Job Offers;
2. proposals for student apprenticeships in the public administration to be submitted by central authorities and their subordinate units using the electronic form available on the website https://www.praca.gov.pl/. The completed form is sent automatically to the system operating the Central Database of Job Offers. In order to verify the data received, the system supporting the above database generates an automatic message to the person who sent the form, requesting confirmation of the formal verification. Once the notifier has finally accepted the entered data, the proposal is published in the Central Database of Job Offers;
3. proposals for traineeships from the employment office, which are handled by the district employment services. The proposals are introduced into the public employment services IT system and then transferred to the Central Database of Job Offers. Traineeships are addressed only to unemployed persons registered with district employment services, who are in a specific situation on the labour market, and the traineeships do not constitute employment. The traineeship proposal is available at the district employment services indicated in the offer.

In addition, employers provide information about apprenticeships by contacting individual people and publishing advertisements in the press, on websites, via employment agencies, academic career services in universities, the Voluntary Labour Corps or the schools they cooperate with, dedicated job search portals, legal entities and institutions, local government institutions.

The announcements of apprenticeships and traineeships published on web portals come from the owners of these portals or are ‘downloaded’ from other websites of private or public institutions with which the portal works.

Funding and support

Financial support to employers for traineeships and apprenticeships

In order to apply for financial support for admitting a person for a traineeship or an apprenticeship, employers should refer to district employment services or Voluntary Labour Corps throughout the country.

When it comes to vocational traineeships for school pupils – employers should refer to relevant schools and educational authorities.

The costs of cash allowance paid to a student admitted to a student traineeship may be included by the employer in tax-deductible expenses.

Legal framework

Please refer to the section ‘Apprenticeship’/Description of schemes.

Description of schemes

In Poland, an apprenticeship is defined as:

1. apprenticeship through vocational preparation of young workers;
2. apprenticeship through vocational training of adults as a form of professional activation of unemployed persons allowing them to acquire practical experience and professional qualifications.

Ad. 1) Apprenticeship for young workers

Apprenticeship for young workers is provided on the basis of a contract of employment for the purpose of apprenticeship and covers two forms of education: vocational training and job-specific training. Vocational trainingaimed to prepare a young person to work as a skilled worker or craftsperson, and includes practical vocational training, which is organised at the employer’s premises under the rules established by separate regulations, and theoretical further training. Job-specific training aims to prepare a young person for work as a trained worker and may concern selected types of work related to training for a specific occupation. Vocational training lasts no longer than 36 months and may be extended for no longer than 12 months if, for example, the candidate is not promoted to the next grade level or does not graduate. Job-specific training may last from 3 to 6 months. For young members of the Voluntary Labour Corps, the aforementioned period may be extended until they have completed eight years of primary school and may last no longer than 22 months in total.

An employer who employs young people for the purpose of apprenticeship in the form of vocational training directs them to undergo theoretical training at a stage I sectoral vocational school (‘school system’) or directs them to undergo theoretical training at a vocational training centre or at a school providing vocational training implemented in the form of theoretical further training course for young people, in accordance with the provisions on continuing education in extracurricular forms, or organises theoretical training on their own. An employer who employs young people for the purpose of vocational training implements a teaching programme incorporating the core curriculum of education in a sectoral vocational education specified in the classification of sectoral vocational education professions in the scope of the profession taught, or implements a programme which meets the examination requirements set out in the standards constituting the basis for the conducting the qualification examination for the title of apprentice in occupations not included in the classification of occupations of sectoral vocational education defined in the regulations on the classification of occupations and specialisations for the labour market. With regard to job-specific training, the duration, scope and programme of the training is determined by the employer and includes the core curriculum of education in a sectoral vocational education specified in the classification of sectoral vocational education professions in the scope of the profession taught or a programme which meets the examination requirements specified in the standards constituting the basis for conducting the qualification examination for the title of apprentice in professions not included in the classification of professions of sectoral vocational education, and specified in the provisions on the classification of professions and specialities for the needs of the labour market.

An apprenticeship of young workers in the form of vocational training ends with an examination. Young workers employed by an employer who is not a craftsperson, who are learning in a stage I sectoral vocational school take a professional examination, which is carried out by the district examination committees. Young workers employed by an employer who is a craftsperson take a qualification examination for the title of apprentice before the examination board of a chamber of crafts. The job-specific training concludes with a final examination. Young people employed by employers who are not craftsmen take the examination directly with their employers, with the exception of young people employed by artisanal employers who pass the examination before the examination board of a chamber of crafts, in accordance with the rules laid down by the Polish Craft Association.

Ad. 2) Apprenticeship for adults as a form of professional activation of unemployed persons allowing them to acquire practical experience and professional qualifications

Apprenticeships for adults are initiated and funded by the district employment services. Registered unemployed persons as well as certain categories of persons registered as jobseekers at district employment services may benefit from this form of activation. Apprenticeships for adults are completed on the basis of an agreement between the District Governor and the employer or between the District Governor, the employer and the training institution. More than 80% of the apprenticeship programme is dedicated to the practical part of the apprenticeship with an employer. The theoretical part of the programme (not more than 20% of the programme) may be carried out by the employer or by a training institution.

Apprenticeships for adults can take two forms:

• practical vocational training for adults – lasting 6–12 months and allowing them to take the examination for the title of apprentice,
• job-specific training for adults – lasting 3–6 months, with the aim of acquiring selected professional qualifications or skills necessary for the performance of specific professional tasks, specific to the profession covered by the classification of occupations and specialities for the labour market.

During the period of apprenticeship, the unemployed person is entitled to a scholarship paid by the district employment services. In addition, the District Governor may partially reimburse the employer the costs of materials used for the apprenticeship. The adult apprenticeship programme is intended for persons registered at the district employment services and does not constitute employment.

Eligibility

In Poland, traineeships, graduate traineeships and vocational traineeships are available on general terms for all nationals of EU and EFTA Member States.

Living and working conditions

Young workers

Young workers are employed by the employer under a contract of employment for the purpose of an apprenticeship. Working conditions and remuneration for young workers are governed by the Labour Code, as well as by implementing acts.

The apprenticeship scheme for young people in school occupations is based on the programme bases for vocational education, as laid down in the legislation, and, in the case of professions corresponding to the type of craft, on the standards of examination requirements laid down by the Polish Craft Association.

Apprenticeships for adults

Apprenticeships for adults as a form of professional activation for unemployed persons registered at the district employment services is carried out on the basis of an agreement concluded between the District Governor and the employer, or between the District Governor, the employer and the training institution. More than 80% of the programme is dedicated to the practical part of the apprenticeship with an employer. The theoretical part of the programme (not more than 20% of the programme) may be carried out by the employer or by a training institution.

This type of an apprenticeship for adults registered with the district employment services does not constitute employment.

Where to find opportunities

Apprenticeships for young workers

Matters related to remuneration as regards the employment of young workers are governed by labour laws. Employers pay young workers remuneration that is reimbursed from the Labour Fund resources, together with social security contributions for that remuneration.

During the period of vocational training, young people are entitled to remuneration calculated as a percentage of the average monthly remuneration in the national economy in the previous quarter, applicable from the first day of the month following its publication by the President of Statistics Poland in the Official Gazette of the Republic of Poland (Monitor Polski). The percentage of remuneration is (from 1 September 2023):

1. in the first year of training – not less than 8%;
2. in the second year of training – not less than 9%;
3. in the third year of training – not less than 10%;
4. In the case of job-specific training – not less than 4%.

Apprenticeships for adults

During the apprenticeship, the unemployed person is entitled to a scholarship of 120% of the unemployment benefit paid by the district employment services.

Where to advertise opportunities

Employers may submit the proposals for apprenticeship placements for young workers by filling a form at https://infozawodowe.mein.gov.pl/pracodawcy/. As for the proposals for apprenticeship placements for adults, employers may announce them in the Central Database of Job Offers (before an offer of apprenticeship for adults is uploaded, it is verified by the district employment services).

Funding and support

In the case of apprenticeships for young workers, the remuneration for young people is paid by the employer. The remuneration for young workers together with social security contributions on such remuneration may be refunded to the employer from the Labour Fund, provided that the employer has entered into a contract for refunding remuneration and social security contributions with the relevant provincial OHP Headquarters. In order to receive a refund, the employer submits an application for a remuneration refund agreement to the OHP’s Education and Youth Work Centre (Centrum Edukacji i Pracy Młodzieży OHP) competent for the place of apprenticeship. The application can be submitted either individually or through an employers’ organisation.

In addition, employers who have concluded a contract of employment with young workers for the purpose of apprenticeship are entitled to an education costs funding, which is also financed from the Labour Fund. In the case of vocational training, employers may receive funding of up to PLN 8,081 for a 36-month training period (EUR 1,749.13). In the case of vocational training pursued in occupations designated by the minister competent for the educational and pedagogical matters in the forecast of demand for occupations on the domestic market, the amount of funding for the education costs of one young worker is up to PLN 10,000 (EUR 2,164.50). In the case of job-specific training, the contribution for training costs for a young worker amounts to PLN 254 (EUR 55) for each full month of training. In order to receive funding, the employer submits an application to the municipal office of the municipality competent for the place of residence of the young worker.

In the case of apprenticeships for adults, district employment services pay employers a monthly, statutory amount for the reimbursement of consumables costs and a bonus for the training of the unemployed person after they pass examinations, at the end of the activation programme.

The free movement of goods is one of the cornerstones of the European Single Market.

The removal of national barriers to the free movement of goods within the EU is one of the principles enshrined in the EU Treaties. From a traditionally protectionist starting point, the countries of the EU have continuously been lifting restrictions to form a ‘common’ or single market. This commitment to create a European trading area without frontiers has led to the creation of more wealth and new jobs, and has globally established the EU as a world trading player alongside the United States and Japan.

Despite Europe’s commitment to breaking down all internal trade barriers, not all sectors of the economy have been harmonised. The European Union decided to regulate at a European level sectors which might impose a higher risk for Europe’s citizens – such as pharmaceuticals or construction products. The majority of products (considered a ‘lower risk’) are subject to the application of the so-called principle of mutual recognition, which means that essentially every product legally manufactured or marketed in one of the Member States can be freely moved and traded within the EU internal market.

Limits to the free movement of goods

The EU Treaty gives Member States the right to set limits to the free movement of goods when there is a specific common interest such as protection of the environment, citizens’ health, or public policy, to name a few. This means for example that if the import of a product is seen by a Member State’s national authorities as a potential threat to public health, public morality or public policy, it can deny or restrict access to its market. Examples of such products are genetically modified food or certain energy drinks.

Even though there are generally no limitations for the purchase of goods in another Member State, as long as they are for personal use, there is a series of European restrictions for specific categories of products, such as alcohol and tobacco.

Free movement of capital

Another essential condition for the functioning of the internal market is the free movement of capital. It is one of the four basic freedoms guaranteed by EU legislation and represents the basis of the integration of European financial markets. Europeans can now manage and invest their money in any EU Member State.

The liberalisation of capital markets has marked a crucial point in the process of economic and monetary integration in the EU. It was the first step towards the establishment of our European Economic and Monetary Union (EMU) and the common currency, the Euro.

Advantage

The principle of the free movement of capital not only increases the efficiency of financial markets within the Union, it also brings a series of advantages to EU citizens. Individuals can carry out a broad number of financial operations within the EU without major restrictions. For instance, individuals with few restrictions can

1. easily open a bank account,
2. buy shares
3. invest, or
4. purchase real estate

in another Member State. EU Companies can invest in, own and manage other European enterprises.

Exceptions

Certain exceptions to this principle apply both within the Member States and with third countries. They are mainly related to taxation, prudential supervision, public policy considerations, money laundering and financial sanctions agreed under the EU Common Foreign and Security Policy.

The European Commission is continuing to work on the completion of the free market for financial services, by implementing new strategies for financial integration in order to make it even easier for citizens and companies to manage their money within the EU.

Access to housing

EU or EFTA Member States nationals may both rent a flat and obtain the ownership right to residential premises on terms applicable to Polish nationals – Polish laws do not discriminate against those nationals in terms of access to housing and instruments supporting rental or purchase.

Flats/houses for purchase (sole proprietorship)

Flats or houses for purchase (sole proprietorship) can be found by individuals by reading advertisements in newspapers and on websites, or by submitting one’s own advertisements to newspapers and online portals as well as with the help of a real estate agent.

A flat can be purchased in the primary market typically without a fit-out. There is also a sizeable secondary market in which flats are available in different conditions and locations.

Using services of a real estate agent increases the cost of seeking accommodation by the amount of commission paid to that agent. At the time of purchase, it accounts for about 2–3% of the price of the flat. Any activities carried out by a real estate agent should be preceded by conclusion of an agency contract. The agency contract should stipulate which specific professional activities will be performed by the agent and what remuneration they are entitled to in connection with these activities. The contract should also indicate the agent responsible for its execution and the statement of third party liability insurance for damage caused in connection with agency activities. An agency contract is a ‘diligent performance’ contract, not a ‘result’ contract. The agent therefore undertakes, for example, not to find but to look for a flat.

When looking, on our own, for a new flat or house to buy, we can go to the sales office of the selected developer or housing cooperative. It is important to check the legality of an investment (e.g. whether it has a building permit, what is the planned development in the neighbourhood, what are the contents of the land and mortgage register) and check the investor’s credibility in the National Court Register (KRS) – e.g. whether it is declared bankrupt.

Purchase of any type of real estate in Poland requires a contract concluded before a notary in the form of a notarial deed.

Flat rental – social tenancy

Residents of a given municipality who meet certain criteria (including the means test) may apply for rental of a municipal flat. These flats are characterised by low rent, but they typically also have a lower standard.

In accordance with the applicable legislation, creating the conditions for meeting the housing needs of a self-governing community is one of the municipality’s own responsibility. It is the municipality which provides accommodation as part of social tenancy and alternative housing, and meets the housing needs of low-income households.

In order to carry out the above tasks, the municipality may create and own a housing resource, while the municipal council adopts rules on the rental of premises forming part of the municipal housing stock. In carrying out these tasks, the municipality may make use of government housing programmes that support it in the construction of dwellings.

Social housing associations, operating in most cities in Poland, also build flats with rent below the normal market rate. The social rental housing segment meets the housing needs of average earners. Persons applying for rental of such a flat must pass the specified means test (depending on the location of the flat and the household size) and may not own another flat. They are typically also required to pay a contribution which represents 30% of the flat value. The contribution is returned after the end of rental. In order to create such housing units, social housing associations, municipal companies and housing cooperatives may apply for preferential repayable funding with a subsidy from the State budget.

The new solution available in Poland to find accommodation is the social rental agencies. In this model, the social rental agency (an entity working with the municipality on the basis of a contract), rents flats from private owners and then rents them to persons meeting the economic or social criteria laid down in the relevant municipal council resolution. A person seeking a flat applies to the municipality where the required criteria are verified and, if they are met, the person is referred to the social rental agency to select the flat.

Rental on the private market

A rental agreement can be concluded for a definite or indefinite term. Rental is regulated by the Civil Code and the Act on the protection of the rights of tenants, the municipality housing stock and amending the Civil Code. A rental agreement may be concluded on the basis of the Civil Code; it is also possible to enter into an occasional or institutional rental agreement.

Occasional rental is concluded in writing for a fixed period, but not exceeding 10 years. A contract is concluded between the owner of a flat, who is a natural person who does not carry out business activities in the field of renting premises, and the tenant. Under the legislation, the tenant under an occasional rental is only required to pay a set amount of rent and charges for which the landlord bears no responsibility, e.g. for utilities. In the occasional rental contract, the tenant undertakes to give their consent to eviction on a voluntary basis in specified cases. This means that in the event of problems related to tenants leaving the flat after termination or expiry of the contract, the owner of the flat may initiate enforcement proceedings.

Institutional rental is a rental agreement for a dwelling concluded with an entrepreneur engaged in the business of renting premises. It must be made in writing, under pain of nullity. It is concluded only for a specified period of time, which may be of any length (as opposed to a ‘traditional’ rental agreement, which is deemed to have been concluded for an indefinite period if it is concluded for a period of more than 10 years). A declaration by the tenant in the form of a notarial deed must also be attached to the institutional rental agreement in which:

• the tenant has been subject to enforcement and agreed that premises be emptied and handed over;
• the tenant has acknowledged that, in the event that they are required to comply with the above obligation, they will not be entitled to a social tenancy or temporary accommodation.

In contrast to occasional rental, the tenant does not need to indicate a replacement accommodation where they will be able to reside in the event of the need to vacate premises occupied under an institutional rental agreement, nor to submit a declaration from the owner of the replacement premises that the premises can be occupied. The institutional rental agreement mainly protects the interests of the landlord by providing the possibility to increase the rent in accordance with the conditions laid down in the agreement, to collect rent and other charges for which the landlord bears no responsibility, and to determine contractual grounds for termination of the contract (with the right of the landlord to terminate the contract in the cases provided by law).

The owner may terminate the flat rental agreement in the event that: the tenant is in arrears with payment of the rent for at least three full payment periods, has rented or subleased the flat (or a part of it) or made it available for use, free of charge, without the required written consent of the owner, or grossly violates the household order. Such termination should be made in writing and specify the reason for termination. The owner may terminate the flat rental no later than one month in advance, at the end of the calendar month.

The tenant may terminate a contract for an indefinite term at any time and for any reason (or without stating a cause), while observing the notice period.

Before signing the contract, the owner may require the tenant to pay a deposit. A deposit is a guarantee of possible claims for wear and tear of the premises beyond the wear and tear resulting from its use, and a guarantee of any financial charges for the rental of the premises (the deposit cannot exceed the amount of twelve times the monthly rent, it usually amounts to one times the monthly rent). The deposit shall be returned within one month of the date of vacating the premises or acquisition of the ownership right by the tenant, after deduction of the landlord’s receivables, if any, due to the rental of the premises. Large variations in rental prices in the same category of flats are the result of their location relative to city centres. Offers in Poland usually do not include charges for utilities (e.g. gas, electricity, heating and water), which are not normally included in the cost of rent.

Housing benefits and rent subsidies

If your financial situation is difficult, you can seek assistance in the form of a housing benefit designed to maintain your own or rented flat or single-family house. In order to receive such assistance, income-based criteria must be fulfilled. Your average monthly income in the 3 months preceding the date of submission of an application for a housing benefit if you are a resident of:

• a single-person household – may not exceed PLN 2,538.46 (EUR 545.45),
• a multi-person household (i.e. you run it together with your spouse and other persons permanently living with you) – may not exceed PLN 1,903.85 (EUR 412.08). This is the amount per person.

The municipal council may increase the average monthly household income eligible for housing benefit – check with the municipal or city office whether there is such a resolution. The flat or house must also meet surface criteria. The premises occupied cannot be too large in relation to the number of persons. This means that the useful floor area of occupied premises may not exceed the normative area by more than 30% or 50%, provided that the share of the room and kitchen area in the floor area of the premises does not exceed 60%. The municipal council may increase the maximum permissible useful floor area of the flat or the house or the maximum permissible extent of overshoot – check with the municipal or city office if such a resolution exists.

These benefits are exempt from taxation. An application for a housing benefit may be submitted to a social welfare centre or the municipal office in the place of residence. The application should be accompanied by:

• the household income declaration according to the model adopted by the municipal council having jurisdiction over the place of residence,
• documents confirming the amount of expenditure incurred in connection with the occupation of the dwelling or house.

The housing benefit is granted by way of an administrative decision by: the mayor of a city, town or municipality. The housing benefit granted is, as a rule, paid to the building manager or to the person entitled to collect charges for the occupied housing unit.

In addition, tenants of new dwellings and flats subject to revitalisation measures (created through cooperation between investors and municipalities) may apply for rent subsidies under the Start Housing Scheme. The aid subsidies will be granted to persons who fulfil certain conditions, including in terms of income, property and related to the use of the flat. The amount of the subsidy will depend on the number of persons in the household and will differ regionally (depending on the cost of construction in a given location). The municipality will be responsible for recruiting tenants. On the basis of the criteria established by the municipality (e.g. income, number of children, disability, work migration), a list of tenants will be drawn up with whom the investor will conclude tenancy contracts, provided that the tenants indicated by the municipality have rent capacity (the ability to pay rent on a regular basis).

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The right to care and education in public education system establishments

The Ministry of Education and Science maintains the Register of Schools and Educational Establishments, which is available electronically on its website. Information about schools and establishments can also be sought from educational authorities, which have lists of public and non-public schools and establishments over which they exercise pedagogical supervision, and from local self-government authorities, which keep records of non-public schools and establishments.

In the case of primary schools, ‘regionalisation’ applies, which means that children are provided a place in the primary school in the catchment area in which they reside. Information on the catchment areas is available in the Register of Schools and Educational Establishments and can be obtained at the school itself, in the education department of the municipality (city, city district) office competent for the place of residence. In order to receive compulsory education, the child can also attend a school located outside their catchment area to which they will be admitted if the school has free places.

Regionalisation does not apply to integration and special schools, including special institutions, bilingual schools, schools for national and ethnic minorities, regional language communities, sports schools and sports championships and art schools. Primary schools, including integration schools, with bilingual, sports and sports championships grades are run by municipalities, while general and integration secondary schools, bilingual, sports and sports championships schools, and special schools and establishments (youth educational centres, youth social therapy centres, special school and educational centres, special educational centres, revalidation and educational centres) are run by districts. Nationals of EU or EFTA Member States who do not speak Polish or speak Polish at a level insufficient to benefit from education have the right to: additional, free-of-charge Polish language classes and additional compensatory activities within the scope of subjects being taught and assistance provided by a person who speaks the student’s native language, employed by the school as a teacher’s assistant. Learning the language and culture of the country of origin may also be organised in a school with at least 7 students from a given country. They may also benefit from psychological and educational assistance organised by the head of the given educational unit commensurate with the identified individual development and educational needs of those persons, as well as their individual psychological and physical capabilities and environmental factors affecting their functioning in the environment.

Information on tuition fees

Public kindergartens for the children of nationals of EU or EFTA Member States ensure, on the same terms as for Polish children,free schooling, education and care within a time set by the managing authority, of not less than 5 hours a day. This means that every child has a guarantee of a minimum of 5 hours a day of unpaid pre-school education.

Parents of children aged 3–5 must pay for their children using pre-school education for time periods exceeding the time set by the municipality for free schooling, education and care (not less than 5 hours a day) and for food. The fee for each hour beyond the unpaid time may not exceed PLN 1 (EUR 0.22). The municipal council may lay down the conditions for partial or total exemption from this fee. Parents of children aged 6 (and older) who receive one-year kindergarten education are exempted from the fees for pre-school education in public kindergartens, pre-school grades in public primary schools and other public forms of pre-school education – they are only charged for food.

Education is free of charge for children of nationals of EU or EFTA Member States in public schools of all types, until they reach the age of 18 or until they complete the school in which they started their education before the age of 18 (e.g. in a general secondary school).

Education in public schools for adults, public post-secondary non-tertiary schools, public art schools, public establishments and public colleges for social services workers as well as continuous education in the form of professional qualification courses for nationals of EU or EFTA Member States having a right of residence or right of permanent residence is subject to the terms and conditions applicable to Polish nationals.

Documents required to enrol a child in school or kindergarten

Children of nationals of EU or EFTA Member States are admitted to public kindergartens and the first grade of public primary school regionally appropriate for the place of residence in Poland on the same terms and conditions and according to the same procedure as Polish children.

The basic document is the application for admission into a kindergarten or the declaration regarding a child’s enrolment in a primary school, completed either through a special form or by electronic means. In some cities, there is an electronic system for the enrolment of children in kindergartens or the first grade of primary school – detailed information is provided by schools or education departments of local self-governments, municipality, city or city district offices – in the selected place of residence while staying in Poland.

Admission of a child to a grade higher than the first grade of a public primary school or to any grades of public secondary schools takes place on the basis of:

• a certificate or other document certifying the completion of a school or another stage of education abroad;
• a certificate, confirmation or other document issued by a school abroad, confirming attendance to a school abroad and indicating the grade or stage of education which the child completed in the school abroad and a document confirming the total number of years of schooling of the child;
• when applying for admission to public sports schools, sports championships schools, bilingual schools as well as sports, sports championships, and bilingual grades in public schools, additional criteria must be met.

In the case of candidates for a vocational training school, in addition to the documents mentioned above, presentation of the relevant certificate or medical certificate or psychological certificate (depending on the profession in which the training will be provided) might be necessary.

If the total number of years of school education cannot be clearly established on the basis of the documents presented, the parents or guardians of the child or the adult student themselves submit a written declaration regarding this matter.

The principal of a given establishment may ask the parents to provide translations of documents issued by the school abroad.

Where a child of a national of an EU or EFTA Member State cannot submit said documents, they are admitted and qualified for the appropriate grade or semester on the basis of an interview. If the child does not speak Polish or speaks Polish to an extent insufficient to conduct such an interview, the head of the establishment must conduct it in a language in which the child is fluent.

Admission of a national of an EU or EFTA Member State to a post-secondary non-tertiary school takes place on the basis of a document issued in the education system of the EU or EFTA Member State, confirming the right to take up tertiary education in that state. In the case of EU or EFTA certificates which do not give the right to take up tertiary education in the issuing state, the basis for admission to a post-secondary non-tertiary school is the decision of the educational authority to recognise a given foreign certificate as evidence of secondary education.

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The implementation of the principle of free movement of people, is one of the cornerstones of our European construction, has meant the introduction a series of practical rules to ensure that citizens can travel freely and easily to any Member State of the European Union. Travelling across the EU with one’s car has become a lot less problematic. The European Commission has set a series of common regulations governing the mutual recognition of driving licences, the validity of car insurance, and the possibility of registering your car in a host country.

Your driving licence in the EU

The EU has introduced a harmonised licence model and further minimum requirements for obtaining a licence. This should help to keep unsafe drivers off Europe's roads - wherever they take their driving test.

Since 19 January 2013, all driving licences issued by EU countries have the same look and feel. The licences are printed on a piece of plastic that has the size and shape of a credit card.

Harmonised administrative validity periods for the driving licence document have been introduced which are between 10 and 15 years for motorcycles and passenger cars. This enables the authorities to regularly update the driving licence document with new security features that will make it harder to forge or tamper ­- so unqualified or banned drivers will find it harder to fool the authorities, in their own country or elsewhere in the EU.

The new European driving licence is also protecting vulnerable road users by introducing progressive access for motorbikes and other powered two-wheelers. The "progressive access" system means that riders will need experience with a less powerful bike before they go on to bigger machines. Mopeds will also constitute a separate category called AM.

You must apply for a licence in the country where you usually or regularly live. As a general rule, it is the country where you live for at least 185 days each calendar year because of personal or work-related ties.

If you have personal/work-related ties in 2 or more EU countries, your place of usual residence is the place where you have personal ties, as long as you go back regularly. You don't need to meet this last condition if you are living in an EU country to carry out a task for a fixed period of time.

If you move to another EU country to go to college or university, your place of usual residence doesn't change. However, you can apply for a driving licence in your host country if you can prove you have been studying there for at least 6 months.

Registering your car in the host country

If you move permanently to another EU country and take your car with you, you should register your car and pay car-related taxes in your new country.

There are no common EU rules on vehicle registration and related taxes. Some countries have tax-exemption rules for vehicle registration when moving with the car from one country to another permanently.

To benefit from a tax exemption, you must check the applicable deadlines and conditions in the country you wish to move to.

Check the exact rules and deadlines with the national authorities: https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm 

Car Insurance

EU citizens can insure their car in any EU country, as long as the chosen insurance company is licensed by the host national authority to issue the relevant insurance policies. A company based in another Member State is entitled sell a policy for compulsory civil liability only if certain conditions are met. Insurance will be valid throughout the Union, no matter where the accident takes place.

Taxation

Value Added Tax or VAT on motor vehicles is ordinarily paid in the country where the car is purchased, although under certain conditions, VAT is paid in the country of destination.
More information on the rules which apply when a vehicle is acquired in one EU Member State and is intended to be registered in another EU Member State is available on this link https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm.

Entry into the territory of Poland

A national of an EU or EFTA Member State may enter into the territory of Poland on the basis of a valid travel document or other document confirming their identity and nationality. A family member of a national of an EU or EFTA Member State without citizenship of that EU or EFTA Member State may enter into the territory of Poland on the basis of a valid travel document and a visa, if required. An application for a visa is lodged with the consul of the Republic of Poland or the commander of the Border Guard post at the border.

The following are considered to be family members of a national of an EU or EFTA Member State:

• the spouse,
• a direct ‘descendant’ (direct line offspring: a child) of that national or their spouse, aged up to 21 or dependent on that national or their spouse,
• a direct ‘ascendant’ (direct line ancestor: father, mother) of that national or their spouse, dependent on that national or their spouse,
• a direct ‘ascendant’ of an EU minor (direct ancestor: father, mother) who has actual care of this EU minor and on whom this EU minor remains dependent.

A national of an EU or EFTA Member State or a family member who is not a national of the EU may be refused entry if:

• their entry takes place during the period of validity of the entry on the list of foreign nationals whose stay in the territory of Poland is undesirable,
• grounds of defence or State security or the protection of security and public order require it,
• they do not have a document authorising their entry, unless they prove otherwise, in a manner that gives rise to no doubt, that they are entitled to benefit from the free movement of persons,
• public health considerations require it.

Residence registration

A national of an EU or EFTA Member State and a member of their family who is not a national of these countries are obliged to register their residence in their permanent or temporary place of residence lasting more than 3 months no later than on the 30th day from the date of arrival at that place. Registration of residence in the premises serves solely for the purpose of record-keeping and is intended to confirm the person’s stay in the place where they registered their residence.

Registration of permanent and temporary residence for more than 3 months is effected in writing, in paper form, on a form bearing a handwritten signature, at the municipal authority competent for the location of the real estate in which the person resides, by presenting a valid travel document or another document confirming identity and nationality for inspection. In addition to a valid travel document, the family member of an EU citizen also presents a valid residence card of the family member or, if this is not possible, presents another document proving that they are a family member of an EU citizen. During registration of residence, a proof of stay in the premises issued by the owner or other entity holding the legal title to the premises should be submitted on the declaration form and the document confirming the legal title to the premises, e.g. a civil law contract or an extract from the land and mortgage register should be presented. Registration of residence is free of charge. The personal identification number (PESEL) is also assigned during the registration of residence.

The registration of residence may be carried out personally or by proxy. In addition, a foreign national with a trusted profile (eGo) may register their residence in writing by electronic means on a form bearing a qualified electronic signature or a trusted signature.

Stay in Poland for up to 3 months – no need to register residence

A national of an EU or EFTA Member State and a member of their family who is not a national of those States may stay in the territory of Poland for up to 3 months without having to register residence. While staying in the territory of Poland, this national is obliged to hold a valid travel document or other valid document confirming their identity and nationality. A family member who is not a national of an EU or EFTA Member State is obliged to have a valid travel document and a visa, if required.

Stay in Poland for more than 3 months – obligation to register residence

A national of an EU or EFTA Member State may stay in Poland for more than 3 months if:

• they are an employee or a self-employed person in the territory of Poland,
• they have sufficient financial resources to maintain themselves and their family members in Poland, so as not to constitute a burden on social assistance, and are covered by general health insurance or are a person entitled to healthcare benefits on the basis of provisions on the coordination of social security systems or have private health insurance that covers all expenditure which may arise during their stay in Poland,
• they are studying or undergoing vocational training and are covered by general health insurance or are a person entitled to healthcare benefits on the basis of provisions on the coordination of social security systems or have private health insurance that covers all expenditure which may arise during their stay in Poland, and have sufficient financial resources to maintain themselves and their family members in Poland, so as not to constitute a burden on social assistance,
• they are a spouse of a Polish citizen,
• they are seeking a job, but their stay without the need for registration of stay may be no longer than 6 months, unless they prove after that period that they are actively continuing to seek employment and demonstrate their employability.

If the stay in the territory of Poland is longer than 3 months:

• the national of an EU or EFTA Member State is obliged to register their residence,
• a family member of a national of an EU or EFTA Member State who is not a national of those States is required to obtain a residence card which is issued, in principle, for a period of 5 years (or for a shorter period, according to the duration of the intended stay of the EU citizen whom the family member joins or with whom the family member resides in the territory of Poland).

In order to register the residence of a national of an EU or EFTA Member State in Poland or to obtain a residence card, an appropriate application must be submitted together with the required documents to the Voivode (province governor) competent for the place of residence of the EU national in Poland.

No fees are charged for the issue of a certificate of registration of residence for an EU citizen and the issue of a residence card.

Refusal to register residence of a national of an EU or EFTA Member State or to issue a residence card

The Voivode issues a decision refusing to register the residence of a national of an EU or EFTA Member State or to issue a residence card if:

• the conditions of residence laid down in the legislation have not been fulfilled, or
• grounds of defence or State security or the protection of security and public order so require, or
• in proceedings for the registration of residence or for the issue of a residence card, the applicant has submitted an application containing incorrect personal data or false information or has attached documents containing such data or information, or has made false statements or withheld the truth or has falsified or tampered with the document for use as authentic or has used such a document as authentic, or
• the applicant applies for registration of residence or issue of a residence card in order to circumvent the legal provisions in force in another EU or EFTA Member State governing the rules on entry to, stay in and exit from the EU territory.

A family member who is not an EU citizen is refused a residence card when marriage with a national of an EU or EFTA Member State or a national of the Republic of Poland has been contracted for the sake of appearance.

The Voivode is also the competent authority in the following matters: invalidation of the registration of residence, replacement or issue of a new certificate of registration of residence, issue, replacement or cancellation of a residence card. The decision of the Voivode may be appealed against to the Head of the Office for Foreigners in Warsaw, through the competent Voivode. Written appeals should be filed within 14 days from the date of receipt of the decision.

Right of permanent residence in Poland – application for supporting documents

After 5 years of uninterrupted stay in the territory of Poland, a national of an EU or EFTA Member State acquires the right of permanent residence if they held a right of residence in Poland during that time. A family member who is not a national of these states acquires the right of permanent residence after 5 years of uninterrupted stay in the territory of Poland, together with the national of an EU or EFTA Member State, provided that at that time the former held the right of residence in Poland as a family member of an EU/EFTA national. A stay is deemed to be uninterrupted when the person concerned has not left Poland for more than 6 months in a year (in total). However, stay outside Poland may be longer due to compulsory military service or an important personal situation, in particular due to: pregnancy, childbirth, illness, studies, vocational training or secondment, provided that this period does not exceed 12 consecutive months.

In order to obtain a document confirming the right of permanent residence in Poland or to obtain a permanent residence permit, a relevant application must be submitted, together with the required documents, to the Voivode competent for the place of residence of the EU citizen in Poland. The Voivode issues these documents free of charge.

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Before going to Poland, it is recommended to:

1. Learn about the living and working conditions in Poland and the situation in the Polish labour market. This information can be found in this brochure and also on the EURES European Job Mobility Portal and the Polish EURES website.
2. Check whether the given professional qualifications are recognised in Poland.
3. Start searching for a job and obtain information about the employers one is planning to go to after the arrival. It is possible to use the EU job offer database on the EURES European Job Mobility Portal which contains job offers in Poland. It is also recommended to use the services of an EURES advisor in one’s country or contact the Polish EURES staff, preferably from the region in which employment is sought, which will allow for obtaining information about the labour market, job offers and living and working conditions in Poland. After finding a job, it is recommended to learn about the conditions offered and ensure that they are in line with expectations.
4. Acquire the European Health Insurance Card because, in the event of an accident or illness, it guarantees access to health services, take out personal accident insurance or private health insurance (optional).
5. Prepare a set of documents – including a valid identity document, birth certificate, any contracts or correspondence with the employer, documents relating to previous employment and education, courses, additional qualifications and references translated into Polish.
6. Find accommodation.
7. Have financial resources sufficient to survive until the first remuneration is received. Persons crossing the state border are required to report in writing to the customs or border guard authorities the import into the country and the export abroad of foreign exchange gold or foreign exchange platinum, regardless of the quantity, as well as domestic or foreign means of payment, if the value of the goods is equal to or exceeds the total equivalent of EUR 10 000, with the exception of travellers crossing internal borders with other Schengen Member States.
8. If you are a posted worker in Poland, make sure that your employer has submitted a declaration with the authorities in the destination country, in which it informed them, inter alia, of your place of employment and the duration of the secondment and provided contact information.

After arrival in Poland, it is recommended to:

1. Settle accommodation-related issues (e.g. flat rental).
2. Meet the employer to ensure that prior arrangements regarding hiring/job interview are up-to-date.
3. Create a bank account (a foreign natural person with full legal capacity employed by an entity established in Poland or receiving disability pension, old-age pension or scholarship is entitled to do so). Apart from an identity document, a certificate from the employer confirming employment in Poland or a document confirming the receipt of a disability pension, old-age pension or scholarship is usually required when requesting the opening of an account.
4. A work permit is not required in Poland from nationals of EU or EFTA Member States; however, in the case of a stay for a period of more than 3 months, there is a need to register residence in Poland. To this end, it is necessary to visit the Provincial Office competent for the place of residence.
5. Request assignment of tax identification number (NIP) from the tax office competent for the place of residence in Poland.
6. Obtain a personal identification number (PESEL) by registering residence or requesting assignment of PESEL from the city or municipality office. The assigned PESEL will be the identifier in contacts with authorities and institutions.
7. Register in the selected medical centre and choose a general practitioner.
8. Settle the issues related to children’s attendance at nursery school, kindergarten or school (if children are also to live in Poland).
9. Purchase a Polish mobile phone number which will allow for cheaper telephone calls in Poland than telephone calls from a foreign mobile phone.

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Quality of work and employment - a vital issue, with a strong economic and humanitarian impact

Good working conditions are important for the well-being of European workers. They

• contribute to the physical and psychological welfare of Europeans, and
• contribute to the economic performance of the EU.

From a humanitarian point of view, the quality of working environment has a strong influence on the overall work and life satisfaction of European workers.

From an economic point of view, high-quality job conditions are a driving force of economic growth and a foundation for the competitive position of the European Union. A high level of work satisfaction is an important factor for achieving high productivity of the EU economy.

It is therefore a core issue for the European Union to promote the creation and maintenance of a sustainable and pleasant working environment – one that promotes health and well-being of European employees and creates a good balance between work and non-work time.

Improving working conditions in Europe: an important objective for the European Union.

Ensuring favourable working conditions for European citizens is a priority for the EU. The European Union is therefore working together with national governments to ensure a pleasant and secure workplace environment. Support to Member States is provided through:

• the exchange of experience between different countries and common actions
• the establishment of the minimum requirements on working conditions and health and safety at work, to be applied all over the European Union

Criteria for quality of work and employment

In order to achieve sustainable working conditions, it is important to determine the main characteristics of a favourable working environment and thus the criteria for the quality of working conditions.

The European Foundation for the Improvement of Living and Working Conditions (Eurofound) in Dublin, is an EU agency that provides information, advice and expertise on, as the name implies, living and working conditions. This agency has established several criteria for job and employment quality, which include:

• health and well-being at the workplace – this is a vital criteria, since good working conditions suppose the prevention of health problems at the work place, decreasing the exposure to risk and improving work organisation
• reconciliation of working and non-working life – citizens should be given the chance to find a balance between the time spent at work and at leisure
• skills development – a quality job is one that gives possibilities for training, improvement and career opportunities

The work of Eurofound contributes to the planning and design of better living and working conditions in Europe.

Health and safety at work

The European Commission has undertaken a wide scope of activities to promote a healthy working environment in the EU Member States. Amongst others, it developed a Community Strategy for Health and Safety at Work for the period 2021-2027. This strategy was set up with the help of national authorities, social partners and NGOs. It addresses the changing needs in worker’s protection brought by the digital and green transitions, new forms of work and the COVID-19 pandemic. At the same time, the framework will continue to address traditional occupational safety and health risks, such as risks of accidents at work or exposure to hazardous chemicals.

The Community policy on health and safety at work aims at a long-lasting improvement of well-being of EU workers. It takes into account the physical, moral and social dimensions of working conditions, as well as the new challenges brought up by the enlargement of the European Union towards countries from Central and Eastern Europe. The introduction of EU standards for health and safety at the workplace, has contributed a lot to the improvement of the situation of workers in these countries.

Improving working conditions by setting minimum requirements common to all EU countries

Improving living and working conditions in the EU Member States depends largely on the establishment of common labour standards. EU labour laws and regulations have set the minimum requirements for a sustainable working environment and are now applied in all Member States. The improvement of these standards has strengthened workers’ rights and is one of the main achievements of the EU’s social policy.

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will not become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:

• An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
• The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

2. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

3. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

4. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

• a CV (Curriculum Vitae),
• a cover letter editor,
• certificate supplements,
• diploma supplements, and
• a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

The basic form of employment in Poland is the contract of employment. Choosing the contract of employment as the basis for establishing an employment relationship is up to the parties (the employer and employee). The grounds for establishing an employment relationship other than a contract of employment may be applied in cases where the provisions of law provide for such a possibility.

The non-standard forms of ‘employment’ may include:

• civil law contracts, an example of which is the contract of mandate and specific task contract. In accordance with the principle of contractual freedom applicable in Polish law, the parties are free to choose the basis for the provision of work (contract of employment or civil law contract). However, contracts of mandate and specific task contracts are governed by the regulations of the Civil Code, while the provisions of the Labour Code do not apply to them as a general rule;
• temporary work, where the employee is employed on the basis of a contract of employment by a temporary employment agency solely for the purpose of performing temporary work for and under the direction of another entrepreneur, the ‘user employer’ (performance of temporary work may include work of a seasonal, periodic or ad hoc nature, or whose timely execution by employees hired by the user employer would not be possible, or work performed in substitution of an absent employee of the user employer). It may be performed on the basis of a civil law contract;
• remote working, i.e. work which is carried out wholly or in part at a place indicated by the worker and in each case agreed with the employer, including at the worker’s home address, in particular by using means of direct distance communication.

Remote working

Remote working refers to work performed in whole or in part at a place designated by the worker and agreed with the employer on a case-by-case basis, including at the worker’s home address, in particular by means of direct distance communication.

The rules provide for both wholly remote and hybrid work (partly at home, partly at the company) according to the needs of the individual worker and employer.

Remote working may be agreed:

• at the conclusion of the contract of employment, or
• during employment (in the form of a change in the terms and conditions of the contract of employment; no written form is required).

Employers may instruct employees (and not agree with them) to work remotely in special circumstances, i.e. in the following periods:

• an emergency, epidemic or epidemic threat and within 3 months after their calling off,
• where, for reasons of force majeure (e.g. fire or flooding of the place of employment), it is temporarily impossible for the employer to ensure safe and hygienic working conditions at the worker’s current workplace.

The employer may withdraw such remote working instructions at any time, but this must be done at least two days in advance.

The admission of a worker to work remotely shall be subject to the submission by the worker of a declaration, in paper or electronic form, confirming that the safe and hygienic conditions of that work are ensured at the remote working station at the place indicated by the worker and agreed with the employer.

Rules governing the performance of remote working

The legislation introduces an obligation to set out the rules for remote working in:

• an agreement concluded between the employer and the company trade union organisation,
• rules laid down by the employer – if no agreement is reached with the company trade union organisation and where there is no company trade union organisation (these rules would be established after consultation of the employees’ representatives).

Where the employer does not have an agreement on or terms of remote working, such work may be applied at the request of the worker concerned.

The employer must, as a general rule, grant a request for remote working submitted by:

• a pregnant worker,
• an employee bringing up a child under the age of 4,
• an employee caring for another immediate family member or another person living in the same household, with a disability certificate or a certificate of severe disability,

• an employee-parent of a child holding the certificate referred to in Article 4(3) of the Act on support for pregnant women and families ‘For Life’, that is to say, a certificate of severe and irreversible impairment or an incurable life-threatening illness which arose during a prenatal period of child development or during childbirth, 
• an employee-parent of a child who has a disability certificate or a certificate attesting to a moderate or severe disability as laid down in the provisions on vocational and social rehabilitation and employment of persons with disabilities;
• an employee-parent of a child regarding whom, respectively, an opinion on the need for early support of the child’s development, a decision on the need for special education or a ruling on the need for rehabilitation and educational activities was issued.

The employer may only refuse a request from such an employee to work remotely if it is not possible to do so due to the work type or organisation. The employer must inform the employee of the reason for the refusal.

The rules also provide for remote working on an occasional basis:

• occasional remote working is provided at the request of the worker (this is non-binding, the employer may refuse to take the request into account);
• 24 days in a calendar year,
• due to its specific nature, certain provisions on remote working (e.g. obligation to provide working materials and tools) are not applied.

Employers are required to:

• provide the remote worker with the materials and tools, including technical devices, needed to work remotely;
• the worker may use private work tools (e.g. computers) when both parties to the employment relationship so agree, provided that the employee’s private technical equipment and other tools used by them ensure safety at work. In such a case, the worker is entitled to a cash equivalent of the amount determined with the employer;
• provide for the installation, service, and maintenance of work tools, including technical equipment, needed to work remotely or are required to cover the necessary costs related to the installation, service, operation and maintenance of work tools, including technical equipment, needed to work remotely, as well as the costs of electricity and necessary telecommunications services;
• cover other costs directly related to the performance of remote working, if such an obligation is specified in an agreement (concluded with trade unions) or rules of procedure (or in the absence of agreement or rules of procedure – in a recommendation given or in an agreement concluded with the employee);
• provide the remote worker with the training and technical assistance necessary to carry out such work;
• enable the remote employee to reside at the workplace, to contact other employees and use the employer’s premises and equipment, workplace social facilities and social activities (on terms applicable to all employees).

The right to withdraw from remote working

If remote working is agreed during employment, both the worker and the employer may make a binding request to return to traditional work in the workplace.

The worker and the employer set a deadline for the reinstatement of previous working conditions (i.e. traditional work, e.g. at the company’s premises) and, if they fail to reach an agreement, the deadline is 30 days after the worker’s or employer’s request to that effect.

However, the employer cannot submit a binding request for the termination of remote working and the reinstatement of previous working conditions for the employee, who is entitled to submit a binding request for remote working, unless continuing remote working is not possible due to the organisation of work or the type of work performed by the employee.

Health and safety at work arrangements during remote working

The employer fulfils obligations towards the remote worker to ensure occupational health and safety, excluding certain obligations that cannot be met due to the specificities of remote working.

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A contract of employment specifies the contracting parties, the type of contract, the date of its conclusion and the conditions of work and remuneration, in particular: the type of work, the place of work, the remuneration for work corresponding to the type of work, with indication of the remuneration components, the working hours and the start date of work.

In the case of a probationary period, in addition, the contract of employment contains:

1. the duration of the contract or the termination date and, if the parties so agree, the provision for extending the contract by the period of leave and by the period of the employee’s other excused absence from work, if such absences occur,
2. the period for which the parties intend to conclude a fixed-term contract of employment in the case of contract of employment for a probationary period of 1 or 2 months, as well as the provision on the extension of the contract in the case of extension of the contract of employment for a probationary period by no more than 1 month, if justified by the type of work.

A contract of employment may be concluded with a person who is at least 18 years of age. Contracts of employment may also be concluded with adolescents aged from 15 to 18. However, it is forbidden, as a general rule, to employ people under the age of 15.

A contract of employment may be concluded for a probationary period, for an indefinite term or for a fixed term.

A contract of employment for a probationary period is concluded for a period not exceeding 3 months in order to verify an employee’s qualifications and employability for the purpose of performing a specific type of work. The parties may agree in the contract of employment for a probationary period that the contract shall be extended by the duration of the leave and by any other justified absence of the worker from work, if such absences occur.

The contract for a probationary period shall be concluded for a period not exceeding:

1. 1 month – in the case of an intention to conclude a fixed-term contract of employment of less than 6 months;
2. 2 months – if the intention is to conclude a fixed-term employment contract of at least 6 months and less than 12 months.

The parties may extend the aforementioned periods by no more than 1 month on one occasion in the contract of employment for a probationary period if justified by the type of work.

The renewal of a contract of employment for a probationary period with the same worker is permitted if the worker is to be employed for another type of work.

The period of employment on the basis of a fixed-term contract of employment, and the total period of employment under fixed-term contracts of employment concluded between the same parties to the employment relationship may not exceed 33 months and the total number of such contracts may not exceed three. If the period of employment on the basis of a fixed-term contract or contracts of employment is longer than 33 months or if the number of fixed-term contracts is greater than three, then from the day following the lapse of that period or from the date of conclusion of the fourth fixed-term contract of employment, respectively, the employee is deemed to be employed under an indefinite-term contract of employment.

The following restrictions do not apply to fixed-term contracts of employment:

1. to replace an employee during their justified absence from work,
2. for the purpose of the performance of casual or seasonal work, or
3. for the purpose of performing work during a term of office,
4. where the employer indicates objective reasons attributable to the employer,

• if their conclusion in a given case serves to satisfy a genuine periodical need and is necessary in this respect in the light of all the circumstances of the conclusion of the contract. This also applies to the situation where a fixed-term employment contract (which would have been terminated after the end of the third month of pregnancy) has been extended until the date of childbirth.

The provisions provide for a possibility of both full-time and part-time employment. The part-time employment of a worker must not result in the establishment of their working and remuneration conditions in a manner which is less favourable compared to full-time employment in respect of the same or similar type of work.

As part of the employment relationship, employees may also be employed on the basis of appointment, selection, designation and a cooperative employment contract.

The contract of employment is concluded in writing. If the contract of employment is not concluded in writing, the employer will be obliged to confirm to the employee in writing the arrangement as to the contracting parties, the type of the contract and its terms before admitting them to work.

An amendment to the terms and conditions of a contract of employment must be made in writing and may be made:

• by common agreement of the parties – the employer and the employee agree to amend the terms and conditions of the contract and determine the date from which the amendment will apply,
• by the employer by way of a termination notice amending the working and/or remuneration terms.

A termination notice amending the working and/or remuneration terms is deemed to have been served if the employer has proposed new terms to the employee in writing. The termination notice should include information on the employee’s rights to accept and reject the new conditions. In the absence of such instructions, the employee may submit a declaration of refusal to accept the proposed conditions until the end of the notice period.

In the event of receiving a termination notice amending the terms, the employee may:

• submit a statement of acceptance of the proposed terms; upon expiry of the notice period, new terms will apply to the employee,
• submit a statement of refusal to accept the proposed terms before the expiry of one-half of the notice period; upon expiry of the notice period, the employment contract will be terminated,
• submit no statement, which will be tantamount to acceptance of the new terms; upon expiry of the notice period, new terms will apply to the employee.

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Young people

Persons from 15 to 18 years of age (young people) are employed on the basis of separate employment contracts, concluded for the purpose of apprenticeship or employment contracts for the performance of light work. The employment of a person under the age of 15 is prohibited. However, the Labour Code provides for exceptions from this rule.

In accordance with the Labour Code, the performance of work or other gainful activities by a child under the age of 15 is permitted solely for the benefit of an entity engaged in cultural, artistic, sports or advertising activities and requires the prior consent of the statutory representative or guardian of that child, as well as the permission of the competent labour inspector.

Employment of young workers is subject to restriction of working hours (e.g. they cannot work at night or overtime). It is also prohibited to employ young people to perform prohibited work, specified in the relevant national legal provisions.

Pregnant women and mothers

Women’s work is subject to special protection in connection with pregnancy and maternity:

• during pregnancy and during maternity leave, as well as from the date of the worker’s application for maternity leave or part thereof, leave under the conditions of maternity leave or part thereof, paternity leave or part thereof, parental leave or part thereof, until the end of such leave, the employer may not:
  • prepare for the termination of the employment relationship with this employee, with or without notice;
  • terminate the employment relationship with that employee, unless there are reasons justifying the termination of the contract without notice due to their fault and the company trade union organisation representing the employee has agreed to the termination of the contract;
• a fixed-term contract or a contract for a probationary period exceeding one month which would be terminated after the end of the third month of pregnancy, is extended until the date of childbirth;
• a pregnant employee cannot work overtime or at night. She also cannot be delegated outside her permanent place of work or employed in an interrupted working hours system without her consent;
• a breastfeeding employee has the right to two half-hour breaks in work included in the working hours, while a woman breastfeeding more than one child – up to two breaks in work of 45 minutes each. If the number of working hours of the employee does not exceed 6 per day, she is entitled to one breastfeeding break. The breastfeeding breaks are not granted to employees whose number of daily working hours is less than 4;
• the employer is obliged to grant pregnant employees leave from work for medical examinations recommended by a doctor in connection with pregnancy if these examinations cannot be performed outside working hours. The employee retains the right to remuneration for the time of absence at work for that reason;
• pregnant and breastfeeding women must not perform works which are arduous, dangerous or harmful to their health, the list of which is laid down by legal provisions.

Persons with disabilities

Employment of persons with disabilities in Poland is governed by legal provisions. The working hours of a person with disabilities may not exceed 8 hours per day and 40 hours per week. A person with disabilities with a severe or moderate degree of disability works up to 7 hours per day and 35 hours per week. A person with disabilities may not work at night or overtime. These standards do not apply to:

• persons employed in guarding, and
• where, at the request of an employed person, the physician carrying out the preventive examination of the employees or, in the absence thereof, the doctor responsible for the person concerned consents to it.

Application of the working hours standards for persons with disabilities does not result in reduction in the remuneration paid in a fixed monthly amount.

A person with disabilities has the right to a break in work for mobility exercises or rest. The duration of the break is 15 minutes and is included in working hours.

A person with a severe or moderate degree of disability is entitled to an additional holiday leave of 10 working days per calendar year. The right to the first additional leave is acquired after one year of work, after having been qualified under one of these degrees of disability. A person entitled to holiday leave of more than 26 working days or to additional leave under separate provisions does not have a right to additional holiday leave.

If the amount of additional leave on the basis of separate provisions is less than 10 working days, the additional leave as defined in the Act on vocational and social rehabilitation and employment of persons with disabilities is applicable (i.e. a ten-day leave).

A person with a severe or moderate degree of disability is also entitled to a leave from work with the right to remuneration:

1. of up to 21 working days to participate in a rehabilitation camp, not more than once a year;
2. for the purpose of carrying out specialist examinations, medical or rehabilitation procedures, and for the purpose of obtaining orthopaedic supplies or their repairs, where these activities cannot be performed outside working hours.

The remuneration for the duration of the abovementioned leave from work is calculated as a pecuniary equivalent for holiday leave.

Employment of a person with a severe or moderate degree of disability by an employer which does not ensure protected work conditions is possible in the event of the employer adapting the workstation to the needs of the person with a disability (checks in this respect are carried out by the National Labour Inspectorate) or in the event of employment in the form of teleworking.

In order to obtain information on assistance in the enforcement of their rights within the scope of employment and working conditions, persons with disabilities should apply to the National Labour Inspectorate – the body appointed for inspection and compliance with the labour law – and to labour courts.

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General information

Anyone is free to take up, conduct and terminate economic activity in Poland on the basis of equal rights, subject to the conditions laid down by law. Freedom of economic activity can only be limited by law and only on the grounds of important public interests.

An activity carried out by a natural person whose income from that activity in any month does not exceed 75% of the amount of the minimum wage and who has not carried out an unregistered activity during the last 60 months does not constitute an economic activity.

Polish law provides for a wide range of available forms of economic activity, from economic activity carried out by natural persons (including under a civil law partnership contract) to partnerships and capital companies. The factors which determine the final decision as to the form of conducted economic activity are, inter alia, requirements relating to an initial capital, the scope of financial liability for the conducted economic activity or the formalities associated with its registration.

An entrepreneur – a natural person – may undertake economic activity on the date of submission of an application for entry in the Central Register and Information on Economic Activity (CEIDG) and, in the case of a partnership or capital company, obtain an entry in the Register of Entrepreneurs in the National Court Register (KRS). A capital company in an organisation may undertake economic activity prior to obtaining an entry in the Register of Entrepreneurs.

Foreign persons from EU Member States may take up and pursue economic activities in the territory of the Republic of Poland under the same conditions as Polish nationals.

In order for nationals of countries other than EU Member States to be able to take up and pursue economic activity in the territory of Poland, under the same conditions as Polish nationals, they must comply with the terms specified in the provisions of the Act on the rules of participation of foreign entrepreneurs and other foreign persons in commercial trading in the territory of the Republic of Poland. Nationals of such countries must possess, for example, a permanent residence permit, a temporary residence permit for the purpose of pursuing economic activity, granted on the basis of an entry in the Central Register and Information on Economic Activity, or a valid ‘Polish Card’ (‘Karta Polaka’).

A representative or proxy may be appointed to represent or assist in the conduct of economic activity. The representative may be a natural person, as well as a legal person, for example an accounting office acting in the form of a commercial company. The extent of the representative’s powers depends on the type of power of attorney given to them. The proxy has broader powers that cover all activities pertaining to business operation. The proxy is a special representative for an entrepreneur and their powers are described in the Civil Code. The action of the proxy does not replace or restrict personal action within the company. However, the powers of the proxy cannot be modified – they cannot be limited with effect vis-à-vis third parties. An entrepreneur registered in the CEIDG can publish information on their representative or proxy in the register, and entities entered in the National Court Register can publish information on their proxy.

Support for persons who wish to establish economic activities and entrepreneurs who are already active is granted by the Polish Agency for Enterprise Development as well as entities forming part of the Polish Development Fund Group.

Individual economic activity

The most popular form of economic activity is conducting economic activity on the basis of an entry into CEIDG.

For the purpose of carrying out such activity, an application for entry into CEIDG should be submitted using an electronic form available on the CEIDG website. This application must be accompanied by a qualified electronic signature, a trusted signature or a personal signature.

The application may also be submitted with any selected municipality office in person or sent by registered mail (in which case it must be accompanied by the applicant’s signature certified by a notary). An entry into CEIDG is made no later than on the next business day following the date of submission of the application.

Part of the application is a declaration that no prohibitions concerning economic activity, prohibitions concerning the pursuit of a particular profession or prohibitions concerning activity associated with upbringing, treatment, education or care of minors have been issued against the applicant. A declaration regarding holding legal title to any real estate whose address is entered in the CEIDG (an entrepreneur entered in the CEIDG is obliged to hold the legal title to the real estate whose addresses are subject to the entry) should also be submitted. The aforementioned declarations are made on pain of criminal liability for making a false declaration.

The application for entry into the CEIDG is at the same time an application for assignment of REGON(number in the register of national economic entities), application for assignment of NIP (tax identification number) and a declaration on the choice of the form of taxation.

If the entrepreneur is a payer of contributions, the application for entry into the CEIDG may be accompanied by registration for social and health insurance or for health insurance, registration for health insurance for family members, and modification of data indicated in the aforementioned registrations or notification of withdrawal from the aforementioned insurance.

The CEIDG sends data to the tax office designated by the entrepreneur, the competent statistical office and the Social Insurance Institution (Zakład Ubezpieczeń Społecznych – ZUS) or Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Społecznego – KRUS).

An entry in the CEIDG is free of charge.

The certificate of registration in the CEIDG is a printout from the website of the CEIDG.

Public administration authorities may not require entrepreneurs to present, submit or attach certificates of registration in the CEIDG alongside applications. The entrepreneur’s identification number in commercial trading is the tax identification number (NIP).

The CEIDG, through its website, allows for searching for an entrepreneur – a natural person – and obtaining the necessary information about their economic activity.

In terms of taxation, the basic form is taxation on general terms according to a tax scale. The following options are also available: lump-sum tax on registered revenue, flat rate tax. At the same time, the entrepreneur can indicate the type of accounting records kept: accounts, tax revenue and expense ledger or other records.

The entrepreneur may suspend the performance of economic activity. During a period of suspension of economic activity, the entrepreneur may not carry out economic activity, obtain ongoing revenues from non-agricultural economic activity, except as provided for in the legal provisions, or employ workers.

Civil law partnerships

A civil law partnership is a form of economic activity which is created by the conclusion of a contract by a minimum of two persons, who are called partners. A civil law partnership has no legal personality and is not an entrepreneur – all partners of the civil law partnership must have the status of entrepreneurs and are obliged to enter their activities separately in the relevant register. Initial/founding capital is not required to establish a civil law partnership. The partners are jointly and severally liable for the obligations of the civil law partnership.

Commercial companies

Commercial companies include partnerships and capital companies.

Partnerships include companies such as:

• a general partnership – the basic form of a partnership. Its characteristic is the scope of the partners’ liability. They have subsidiary, unlimited liability for the partnership’s liabilities. Each partner is authorised to represent it;
• a professional partnership – intended solely for activities of the liberal professions enumerated in the Code of Commercial Companies. Partners in this partnership may be persons authorised to pursue the following professions: lawyer, retail pharmacist, architect, civil engineer, statutory auditor, insurance broker, tax advisor, securities broker, investment adviser, accounting officer, medical officer, dentist, veterinarian, notary, nurse, midwife, physiotherapist, legal advisor, patent attorney, valuation surveyor and sworn translator. The provisions relating to a professional partnership regulate the issues of liability. A partner in this partnership is not liable for the partnership’s liabilities arising in connection with the pursuit of free professions by the other partners in the partnership nor for the partnership’s obligations resulting from actions or omissions of persons employed by the partnership on the basis of a contract of employment or any other legal relationship, who were subject to the management of another partner in the provision of services related to the scope of the partnership’s activities. Each partner is authorised to represent the partnership on their own. The articles of association of a professional partnership may provide that the management of matters and representation of the partnership are entrusted to the management board;
• limited partnership – is intended for both natural and legal persons. At least one of the partners – the general partner – is liable for the company’s liabilities without limitation, while the liability of other partners – limited partners – is limited to a specified amount – the limited sum. The partnership is represented by general partners who have not been deprived of the right to represent the partnership under the articles of association or by a valid and final judgement of the court;
• limited equity partnership – intended for conducting economic activity at a large scale. The provisions require a contribution of minimum share capital of at least PLN 50,000 (approx. EUR 10,822). In respect of creditors, at least one partner is liable for the partnership’s liabilities without limitation (general partner) and at least one partner is a shareholder. The shareholder is not liable for the partnership’s liabilities. The partnership is represented by general partners and the shareholder may represent the company as a proxy.

Capital companies include companies such as:

• private limited liability company (sp. z o.o.) – a legal person. Founders of a private limited liability company may be both natural and legal persons. The company is liable for its liabilities with all its assets without limitations. The necessary requirement is to contribute share capital of at least PLN 5,000 (approx. EUR 1,082). Shareholders, as a general rule, are liable up to the amount of capital. The company’s top-level body is the shareholders’ meeting. The company is represented by the management board (consisting of at least one member) on terms set forth in the articles of association of the company. A supervisory board or audit committee (or both of these bodies) may also be established in a private limited liability company;
• public limited liability company (S.A.) – a legal person. Founders of this company may be both natural and legal persons. The necessary requirement is to contribute share capital of at least PLN 100,000 (approx. EUR 21,645) The company is liable for the entity’s liabilities, as a general rule, up to the amount of share capital. The company’s top-level body is the shareholders’ meeting. The company is represented by the management board (consisting of at least one member) on terms set forth in the statutes. A supervisory board must also be established in a public limited liability company.
• simple public limited liability company (PSA) – a legal person. The company was created primarily for start-ups. The share capital required to create the company may be PLN 1. The most important body of a simple public limited liability company is the general assembly. It consists of shareholders and, if the company is a one-person corporation, the founder will be the sole shareholder. The central body of the company is the board of directors, combining the features of the management board and the supervisory board. It is also easier to dispose of the company’s funds as there is no ‘frozen’ share capital.

Branches and representative offices of foreign entrepreneurs

Foreign entrepreneurs can perform activity in the territory of Poland within their established branchesand representative offices.

A branch, in accordance with legal provisions, is a separate and organisationally independent part of economic activity carried out by an entrepreneur outside its registered office or principal place of business. A branch of a foreign entrepreneur requires registration in the National Court Register.

Conversely, the activity of a representative office may only involve activity within the scope of advertising and promotion of the foreign entrepreneur (it may not include economic activity). In the case of a representative office, an entry in the register of representative offices of foreign entrepreneurs kept by the Minister of Economic Development and Technology is required.

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Minimum wage

The rules and procedure for determining the minimum wage and the minimum hourly rate for certain civil law contracts are determined by law. The amounts of these wage guarantees are negotiated annually in the framework of the Social Dialogue Council.

The monthly minimum wage for employees (i.e. persons employed on the basis of an employment relationship):

• amounts to PLN 3,490 gross (approx. EUR 755) from 1 January 2023 and PLN 3,600 gross (approx. EUR 779) from 1 July 2023;
• will amount to PLN 4,242 gross from 1 January 2024 (approx. EUR 918) and PLN 4,300 gross (approx. EUR 930) from 1 July 2024.

Amounts deducted from this amount include, among others, social security contributions and an advance on personal income tax. This amount applies to a person employed on a full-time basis. In the case of part-time work, this amount is reduced proportionately.

The amount of minimum wage includes all components of remuneration included in personal remuneration, except for: remuneration for overtime, jubilee award, severance grant upon transition to receiving old-age pension or disability pension and a supplement to remuneration for work at night as well as seniority allowance. It does not include profit-sharing, balance sheet surplus and additional annual remuneration in the public sector. If, in a given month, the employee’s remuneration, due to the time limits for payment of certain components of remuneration or distribution of working hours, is lower than the applicable minimum wage, the employee is entitled to a compensatory adjustment which is paid together with remuneration.

Remuneration

The remuneration systems of individual employers are diverse. The terms and conditions of remuneration for work and awarding other work-related benefits from employers are determined by:

• collective bargaining agreements (company or supra-company – concluded by employers in which trade union organisations operate),
• rules of remuneration (for employers with at least 50 employees not covered by a collective bargaining agreement, or employing at least 20 and fewer than 50 employees if the company trade union organisation so requests) or
• contracts of employment.

Remuneration for work should be determined in such a way as to correspond to the type of work performed and the qualifications required for the performance of that work, as well as to take into account the quantity and quality of the work performed. Remuneration is payable for the work performed. While not performing work, the employee retains the right to remuneration only if the provisions of the labour law so stipulate. In order to protect remuneration for work, the Polish Labour Code contains a provision under which an employee may not waive the right to remuneration or transfer this right to another person.

The employer is obliged to establish and keep, separately for each employee, a personal card (list) for remuneration paid for work and other work-related benefits. The employer, at the request of the employee, is obliged to make the documents on the basis of which their remuneration has been calculated available for inspection.

Remuneration is paid in cash. Partial payment of remuneration in a form other than cash is permissible only if stipulated in statutory provisions of labour law or a collective bargaining agreement. Remuneration for work must be paid at least once a month, within a fixed time limit agreed on in advance, no later than during the first 10 days of the following calendar month. Payment of remuneration is made, as a rule, to the employee’s payment account. However, if the employee wishes to receive payment personally in cash, they will have to submit an application for such payment to the employer in writing or by electronic means.

An employee who receives revenue from an employment relationship is subject to compulsory social insurance. The employer is obliged to calculate contributions from the remuneration received by the employee and to pay them to the Social Insurance Institution. The pension contribution – 19.52% – is paid in equal parts by the employee and the employer, disability pension contribution – 8% – is paid by the employee in the amount of 1.5% and by the employer in the amount of 6.5%. The sickness contribution – 2.45% – is paid in full by the employee, while the accident contribution (from 0.67% to 3.33%) is paid by the employer. Contributions to the Labour Fund (2.45%), the Guaranteed Employee Benefits Fund (0.10%) and the Solidarity Fund (0.15%) are paid by the employer.

The annual basis for old-age pension and disability pension insurance contributions may not exceed thirty times the forecast average monthly salary. Workers are also covered by compulsory health insurance. The contribution is paid at the rate of 9% of the basis of assessment for that contribution.

Matters relating to the principles of payment of remuneration in the case of civil law contracts are regulated mainly by the provisions of the Civil Code – depending on the nature of the contract. The provisions of the Act on the minimum remuneration for work apply to ensuring the minimum wage. A person performing work on the basis of certain contracts of mandate or service contracts, to which mandate regulations apply – is entitled to receive remuneration of at least the minimum hourly rate for each hour of work. The minimum hourly wage for specific civil law contracts in 2023 is: from 1 January 2023, PLN 22.80 (approx. EUR 4.93) and from 1 July 2023, PLN 23.50 (approx. EUR 5) for each hour of performing orders or providing services. The minimum hourly rate is indexed annually and increases to the same extent as the minimum wage for employees. Persons who decide independently on the place and time of performance of the mandate or the provision of the service are not entitled to a minimum hourly rate; at the same time, they are entitled to a commission. In addition, contracts for care services specified in the Act, e.g. concluded for the purpose of running a family assistance home, contracts on childcare in custody or care of a group of persons during trips, lasting more than one day, are exempted from the obligation to apply the minimum hourly rate.

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In Poland, the amount of working hours cannot exceed 8 per day and an average of 40 hours in an average five-day working week in the agreed settlement period, which does not exceed, as a rule, 4 months. Where justified by objective or technical reasons or reasons pertaining to the organisation of work, the settlement period may be extended to a maximum of 12 months, in accordance with the general principles governing the protection of safety and health of employees. Extension of the settlement period is determined in a collective bargaining agreement or in an agreement with the company trade union organisations; if it is not possible to agree on the contents of the agreement with all the company trade union organisations, the employer agrees on the contents of the agreement with representative trade union organisations, each of which has at least 5% of the employer’s employees as members, or in an agreement concluded with the employees’ representatives, selected in the manner adopted by the given employer. The weekly working time including overtime cannot exceed an average of 48 hours in the adopted settlement period.

It is possible to apply flexible working hours, i.e. starting work at different times or determining a time interval in which the employee decides when to start work. In certain working hours systems, the number of daily working hours may be extended.

Every employee is entitled to uninterrupted daily rest of at least 11 hours and weekly rest of at least 35 hours and, in certain cases, of not less than 24 hours.

If the employee’s daily working time is:

1. 1. at least 6 hours – they are entitled to a rest break of at least 15 minutes;
   2. longer than 9 hours – they are entitled to an additional rest break of at least 15 minutes;
   3. longer than 16 hours – they have the right to a further rest break of at least 15 minutes.

The rest breaks in question are included in the working time.

The employer may introduce a single break in work, not included in the working hours, of up to 60 minutes, intended for consuming a meal or settlement of personal matters.

Work on Sundays and holidays is permissible in cases indicated in the Labour Code in a comprehensive manner, e.g. in the case of shift work, in transport and communication, when performing work necessary due to its social utility and daily needs of the population.

Restrictions are applicable as regards trade and activities related to trade on Sundays and public holidays in commercial establishments. In 2020 and the following years, there will be 7 trade Sundays: on the last Sunday of January, April, June and August, as well as two consecutive Sundays preceding Christmas and on the Sunday preceding Easter. In certain cases, laid down in the provisions, trade and performing work in trade are permitted on all Sundays, e.g. at petrol stations, in pharmacies, in florist’s shops.

The employer is obligated to provide an employee performing work on Sundays and public holidays with a different day free from work. Such an employee should benefit from a Sunday free from work at least once every 4 weeks. Night time covers 8 hours from 9.00 p.m. to 7.00 a.m. An employee performing night work is entitled to additional remuneration for each hour of night work.

Overtime work is work performed beyond an employee’s standard working hours and work performed beyond the extended daily working hours, if necessary to conduct a rescue operation in order to protect human life or health, to protect property or the environment or to remove a failure or in the case of special needs of the employer. The number of overtime hours worked in connection with the employer’s special needs must not exceed 150 hours per calendar year for an individual employee. Overtime work is compensated for with a supplement to remuneration or time off work.

In the case of civil law contracts, the provisions of the Labour Code on working hours do not apply. This issue is not governed by the provisions of the Civil Code, either – the matter is up to the contracting parties. However, the number of hours of execution of the mandate or provision of services on the basis of the contract should be confirmed, to which the minimum hourly rate applies for each hour of performance of the mandate or provision of services.

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Right to leave

The employee is entitled to an annual, uninterrupted, paid holiday leave. The employee may not waive their right to leave. The documented employment periods of nationals of EU or EFTA Member States abroad with foreign employers are included in periods of work in Poland as regards employee rights.

The following types of leave are stipulated: holiday leave, maternity leave, leave on terms of maternity leave, paternity leave, childcare leave, training leave, parental leave, unpaid leave, carer’s leave.

Holiday leave

The employee acquires the right to the first holiday leave (amounting to 1/12 of the period of leave to which they are entitled after one year of employment) after one month of work. They acquire the right to more leave in each subsequent calendar year. The length of holiday leave is: 20 days – if the employee has been employed for less than 10 years, 26 days – if the employee has been employed for at least 10 years. The employment period on which the length of holiday leave depends also includes the period of education in upper secondary school. As part of holiday leave, the employer is obliged to grant leave (of not more than 4 days per calendar year) on demand, on the dates specified by the employee. The length of leave for a part-time employee is determined in proportion to the working hours of that employee.

The employer grants leave to the employee in the calendar year in which the employee acquired the right to it. Overdue leave should be used by the end of the third quarter of the following calendar year. If the leave is not used by the date of termination of the contract of employment, the employee is entitled to a cash equivalent. At the request of the employee, the leave may be divided into parts, of which at least one part should last not less than 14 consecutive calendar days. For the period of leave, the employee is entitled to the remuneration that they would receive if they were working during that time.

Unpaid leave

Unpaid leave is granted at the employee’s written request (that leave is not included in the working time on which employee rights depend). Notwithstanding the above, with the employee’s consent expressed in writing, the employer may grant the employee unpaid leave for the purpose of performing work for another employer for a period set out in the agreement between employers concerning this matter (the period of such unpaid leave is included in the working time on which employee rights at the existing employer’s depend).

Maternity leave

An employee has the right to maternity leave of 20 weeks in the case of having one child during one childbirth, 31 weeks in the case of having two children during one childbirth, 33 weeks in the case of having three children during one childbirth, 35 weeks in the case of having four children during one childbirth and 37 weeks in the case of having five and more children during one childbirth.

The right to leave on terms of maternity leave also applies to employees who have taken in a child for the purpose of raising it and have applied to the guardianship court to initiate adoption proceedings or who have taken in a child for the purpose of raising it as a foster family (with the exception of a professional foster family). The duration of leave is the same as stated above; however, it is dependent on the number of children taken in for the purpose of raising them as a foster family at the same time and the leave shall be no longer than until the child reaches the age of 7, and in the case of a child for whom a decision to postpone the compulsory school attendance is made – no longer than until the age of 10. On the other hand, a worker who has taken in a child for the purpose of raising them and has applied to the guardianship court for the adoption of the child is entitled to leave on terms of maternity leave until the child reaches the age of 14.

Maternity allowance of 100% is due for maternity leave and leave granted on terms of maternity leave.

Parental leave

Employees-parents are entitled to parental leave of up to 41 weeks – in the case of giving birth to one child and up to 43 weeks, in the case of giving birth to two and more children at a time.

Employees-parents of a child holding the certificate referred to in the Act of 4 November 2016 on support for pregnant women and families ‘For Life’, have the right to parental leave of up to 65 weeks for the birth of one child and up to 67 weeks in the case of the birth of two or more children at a time.

The right to parental leave applies also to employees who have taken in a child for the purpose of raising it and have applied to the guardianship court to initiate adoption proceedings or who have taken in a child for the purpose of raising it as a foster family (with the exception of a professional foster family). The duration of leave is the same as stated above and is dependent on the number of children adopted/taken in for the purpose of raising them at the same time.

Parental leave in the above amount is granted jointly to both employees-parents of the child.

Each employee-parent of a child shall have the exclusive right to 9 weeks of parental leave from the aforementioned leave. This right may not be transferred to the other employee-parent of the child.

Parental leave is granted upon request submitted in paper or electronic form by an employee-parent. This leave shall be granted on a one-off basis or in no more than 5 parts.

The final deadline for the use of the parental leave is the end of the calendar year in which the child reaches the age of 6 years.

It is possible to combine parental leave with working (for up to 1/2 of full-time) at the employer who grants the aforementioned leave. In the above case, the duration of parental leave is extended proportionately to a maximum of 82 or 86 weeks.

In the event that an employee-parent of a child holding a certificate referred to in the Act of 4 November 2016 on support for pregnant women and families ‘For Life’ combines the use of parental leave with work with the employer granting this leave, the length of parental leave shall be extended proportionally to 130 or 134 weeks.

In addition, parents can exchange their parental leave and maternity benefit during leave to which they are entitled for childcare if one of the parents is an employee and the other one is covered by sickness insurance for another reason, such as conducting their own economic activity.

In principle, maternity allowance of 70% is payable for the duration of parental leave.

If an employee applies to her employer or the Social Insurance Institution no later than 21 days after the birth, the monthly maternity allowance for the period of maternity and parental leave is 81.5% of the allowance basis; in any event, the employee who is the father of the child is entitled to a maternity allowance equal to 70% of the allowance basis for the non-transferable 9-week period of the leave.

Paternity leave

An employee who is a father raising a child has the right to go on paternity leave. The right to such leave applies to the child’s father, no longer, however, than until the child reaches the age of 12 months. An employee who is a father who has adopted a child also has the right to paternity leave that may be used until the end of 12 months from the date on which the ruling on the adoption of the child becomes final and until the child reaches the age of 14.

The length of paternity leave is up to 2 weeks and this period can be divided into two parts, each of which can be used at any time. Maternity allowance of 100% applies for the duration of paternity leave.

Childcare leave

Childcare leave is applicable for up to 36 months (including 1 month non-transferable for each parent), not longer, however, than until the end of the calendar year in which the child reaches the age of 6. In order to benefit from this leave, the employee must have been employed for at least 6 months. The leave may be used by a mother or father who are employees. This leave is granted upon request, submitted by an employee in paper or electronic form, in no more than 5 parts. During the childcare leave, the employee does not retain the right to remuneration (this leave is, as a rule, unpaid), is not entitled to any allowance, but the person is covered by pension and health insurance paid by the employer.

Training leave

Training leave is applicable to an employee who is undergoing workplace training at the initiative of the employer or with its consent in accordance with the rules specified in the provisions of the Labour Code. The length of this leave is: 6 days – for an employee taking extramural examinations; 6 days – for an employee taking the matriculation examination; 6 days – for an employee taking examination to confirm professional qualifications or professional examination; 21 days in the final year of a university programme – to prepare the diploma thesis and to prepare for and take the diploma examination. The employee retains the right to remuneration for the duration of the training leave.

Carer’s leave

An employee is entitled to carer’s leave of 5 days during a calendar year in order to provide personal care or support to a person who is a family member (son, daughter, father, mother, spouse) or who lives in the same household, and who requires care or support for serious medical reasons.

Public holidays

Public holidays are Sundays and the following holidays: 1 January, 6 January, the first day of Easter, the second day of Easter, 1 May, 3 May, Pentecost, Corpus Christi, 15 August, 1 November, 11 November, 25 December and 26 December.

Leave from work

There are a number of circumstances in which leave from work is granted. The most frequent ones include: incapacity for work due to illness, medical examination, the need to care for a child, personal or family events such as wedding or funeral.

If the reason for granting leave from work is, for example, the employee’s wedding,the birth of their child or the funeral of the employee’s spouse, child, father, mother, stepfather or stepmother, the employee is entitled to 2 days of leave from work. If the leave from work is due to the employee’s child’s wedding or death and funeral of their sister, brother, mother-in-law, father-in-law, grandmother, grandfather, or other person who is a dependant of the employee or under their direct care, the employee is entitled to 1 day of leave from work. During the leave from work due to the above-mentioned reasons, the employee is entitled to the same remuneration as the one they would receive if they were working.

An employee raising at least 1 child at the age of up to 14 is entitled to 16 hours or 2 days of leave from work during a calendar year while retaining the right to remuneration.

Employees are entitled to leave from work on grounds of force majeure in a calendar year for urgent family matters caused by illness or accident if the immediate presence of the employee is necessary – in the amount of 2 days or 16 hours in a calendar year, and they are entitled to 50% of remuneration (calculated as remuneration for annual leave) for the duration of that leave.

In turn, an employee who is improving their professional qualifications is entitled (in addition to the above-mentioned training leave) to leave from a whole or a part of the working day for the time necessary to arrive at the compulsory classes and for their duration (the employee retains the right to remuneration for the duration of this leave).

In the case of civil law contracts, the provisions of the Labour Code on holiday leave, leave from work and public holidays do not apply. These issues are not governed by the provisions of the Civil Code, either.

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Forms of end of employment

End of employment relationship takes place as a result of its termination or expiration.

A contract of employment is terminated by mutual agreement between the parties; by a declaration of one of the parties with a notice period; by a declaration of one of the parties without a notice period; upon expiry of the duration for which it was concluded. A declaration by either party of notice of termination or termination of an employment contract without notice is made in writing. Termination of an employment contract by mutual agreement of the parties: according to this procedure, the employer and the employee agree to terminate the contract of employment within the time limit agreed by the parties.

Termination of an employment contract upon notice: the contract of employment is terminated by a written declaration of the employee or employer with a notice period. Termination upon notice can be applied in the case of a contract for an indefinite period, a contract of employment for a probationary period and a fixed-term contract. The termination of a fixed-term contract or a contract for an indefinite period should indicate the reason justifying the termination or cancellation of the contract. The notice period in the case of a contract for an indefinite period and a fixed-term contract of employment is dependent on the employment period with the given employer. That period amounts to, respectively: 2 weeks – if the employee has been employed for less than 6 months, 1 month – if the employee has been employed for at least 6 months, and 3 months – if the employee has been employed for at least 3 years.

The notice period of an employment contract concluded for a probationary period depends on the duration of the probationary period and amounts to, respectively: 3 working days – if the probationary period does not exceed 2 weeks, 1 week – if the probationary period is longer than 2 weeks or 2 weeks – if the probationary period is 3 months.

In connection with the termination of the contract of employment, the employer may release the employee from the obligation to perform work until the expiry of the notice period. During this period of release from obligation, the employee retains the right to remuneration.

If a contract of employment for a definite or an indefinite term is terminated by the employer, the employer is obliged to notify in writing the company trade union organisation representing the employee of the intention to terminate the contract of employment and to give the reason justifying the termination of the contract. Termination of the contract of employment without notice – the contract of employment is terminated by a written declaration of the employee or employer without observing the notice period. The employer may terminate the contract of employment in this manner for reasons attributable to the employee in the case of:

• a serious violation of the employee’s basic duties by the employee;
• the employee committing a criminal offence during the term of the contract of employment, which prevents them from continued employment on the occupied position, if the criminal offence is obvious or has been determined by a valid judgement;
• loss of rights required to perform work on the occupied position for reasons attributable to the employee.

In addition, the employer may terminate the contract of employment with the employee without notice for reasons not attributable to the employee in the event of:

• the employee’s incapacity for work due to illness, lasting for the period defined in the provisions of the Labour Code;
• the employee’s justified absence at work for reasons other than illness, lasting more than 1 month.

The employer’s declaration of termination of the contract of employment without notice should indicate the reason justifying the termination of the contract and instructions on the employee’s right of appeal to the labour court.

The employee may terminate the contract of employment without notice:

• if harmful effect on their health due to the work performed is determined by a medical certificate and the employer does not transfer the employee, within the time limit specified in the medical certificate, to a different job appropriate for their health condition and professional qualifications;
• where the employer commits a serious breach of basic obligations towards the employee.

Expiration of the employment relationship takes place automatically, by virtue of law, in cases specified in the Labour Code and in special provisions (e.g. death of the employee, death of the employer).

In Poland, special provisions are also in force concerning the termination of employment relationships for reasons not related to employees. They regulate the way in which collective redundancies and individual redundancies are carried out and involve employers with at least 20 employees.

The issues of termination of legal relations arising as a result of the conclusion of certain civil law contracts by the parties (e.g. contracts of mandate or specific task contracts) are governed by – depending on the type of contract between the parties – the relevant provisions of the Civil Code.

Return to work or re-employment

An employee may apply for return to work on previous terms where:

• the employer terminated the contract of employment concluded with them for a definite or an indefinite termupon notice without a justification or contrary to the provisions on termination of contracts of employment;
• the employer terminates the contract of employment with them without notice in breach of the provisions of the law on termination of contracts according to this procedure.

Return to work is decided on by the labour court, which considers the employee’s claim after that employee files the relevant statement of claim. The employee is entitled to choose the labour court which will be convenient to them due to their place of residence or place of performance of work or the registered office of the employer.

An employee who has taken up employment as a result of reinstatement is entitled to remuneration for the period during which they remained without employment, but no more than remuneration for 2 months, and in the case of a 3-month notice – no less than 1 month. If the contract of employment has been terminated with an employee who is under pre-retirement protection or with a female employee during pregnancy or during maternity leave or from the date on which the employee submits the application for maternity leave or part thereof until the end of that leave, the employee is entitled to remuneration for the entire period of remaining without work. This also applies where the termination of a contract of employment is restricted by a special provision.

The right to re-employment of an employee with whom the employment relationship has been terminated occurs when:

• the contract of employment has been terminated with the employee without notice due to incapacity for work resulting from prolonged illness or accident at work or occupational disease;
• the contract of employment has been terminated with the employee without notice due to justified absence exceeding 1 month for reasons other than long-term illness, accident at work or occupational disease;
• the contract of employment has been terminated with the employee as part of collective redundancies (an employer dismissing employees through collective redundancies is obliged to employ them first if it deals with the problems and starts hiring again);
• the employment relationship has been terminated because of a three months’ pre-trial detention if the criminal proceedings have been discontinued (with the exception of dismissal due to time-barring or amnesty, and in the event of a conditional discontinuance of the proceedings) or if an acquittal has been handed down and the employee has declared their return to work within 7 days of the decision becoming final.

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Freedom of association in trade unions is guaranteed to anyone engaged in gainful employment in the territory of Poland. A trade union may be set up by a group of at least 10 persons entitled to establish trade unions; however, it is up to these persons what individuals (categories, groups, professions) will be associated in such a union.

The rules governing membership in trade unions and the exercise of union functions are determined by the statutes and resolutions of the union bodies. The admission of a new member to a trade union is normally preceded by their submission of a membership declaration. Acceptance of the membership declaration is decided on by the relevant statutory union bodies. A company or inter-company trade union organisation may operate at the employer’s. Unions may create federations and confederations.

Membership in a trade union is voluntary. No one can suffer negative consequences due to their membership in a trade union. Trade unions represent both collective and individual rights and interests of employees. In respect of collective rights and interests, trade unions represent all employees, regardless of their union membership (e.g. they conclude collective bargaining agreements, arrangements, agree on work regulations, remuneration, the company social benefits fund). In individual cases related to the employment relationship, the employee may be represented by the trade union if they are a member or if the trade union selected by them agrees to defend their employee rights (e.g. trade unions issue opinions on the intention to terminate a contract of employment with the employee).

All persons engaged in gainful employment have the full right to form and join trade unions. A person engaged in gainful employment is both an employee within the meaning of the Labour Code and a person who performs work for remuneration on a different basis than the employment relationship, if they do not employ other persons for such work, regardless of the basis of employment, and have such rights and interests in connection with the performance of the work as can be represented and defended by a trade union. Persons performing work on the basis of civil law contracts as well as natural persons carrying out non-agricultural economic activity on a single-member basis (‘self-employed’) may form and join trade unions. The right to join existing trade unions is also granted to volunteers, interns and others who perform work personally without remuneration.

Both employees and other gainfully employed persons have the necessary rights to exercise trade union activities, such as the possibility of dismissal for the time necessary for the performance of an ad hoc activity or the special protection of trade unionists against termination or unfavourable amendment of the contract.

According to the Statistics Poland, the number of members of trade unions in Poland in 2022 amounted to approximately 1.44 million.

Other forms of employee representation outside trade unions may also operate at the employer’s, such asemployee councils.

Employee councils acting for employers engaged in business activities with at least 50 employees – provide employee representation for the purposes of information and consultation and are selected by employees. They have the right to obtain information on the activity and economic situation of the employer and to information and providing consultancy on matters of the status, structure and anticipated changes in employment and activities causing changes in the organisation of work or the grounds for employment.

Legal provisions governing the functioning of employee councils do not provide for restrictions for nationals of EU or EFTA Member States and members of their families who are not nationals of EU or EFTA Member States, employed in the territory of Poland, as regards participation in the employee councils.

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The subject-matter of a labour dispute may be the working conditions, wages or social benefits and union rights and freedoms. A labour dispute must not relate to claims by individual employees which may be brought before court. Where a dispute concerns the contents of a collective bargaining agreement or other arrangement to which the trade union is a party, a dispute concerning amendment of the agreement or arrangement may be initiated or conducted no earlier than on the date of their termination.

Labour disputes are conducted by trade unions with an employer or employers. Settlement of disputes comprises the following stages: negotiation of the parties, mediations, arbitration and strike. The first two are compulsory, while arbitration is optional.

A mediator in a labour dispute may be any person jointly elected by the parties to the dispute or a person from the list of mediators kept by the minister competent for labour.

The final measure is strike and the decision on its announcement should take into account the proportionality of demands to associated losses. The proclamation of strike should be preceded by a referendum among the workplace staff. Employees are not entitled to remuneration for the duration of the strike. Polish legislation does not provide for lockouts.

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The term Vocational Education and Training refers to practical activities and courses related to a specific occupation or vocation, aimed at preparing participants for their future careers. Vocational training is an essential means to achieve professional recognition and improve chances to get a job. It is therefore vital that vocational training systems in Europe respond to the needs of citizens and the labour market in order to facilitate access to employment.

Vocational education and training has been an essential part of EU policy since the very establishment of the European Community. It is also a crucial element of the so-called EU Lisbon Strategy, which aims at transforming Europe into the world’s most competitive and dynamic knowledge-based society. In 2002 the European Council reaffirmed this vital role, and established yet another ambitious goal – to make European education and training renowned globally by the year 2010 – by championing a number of world-class initiatives, and in particular by strengthening cooperation in the area of vocational training.

On 24 November 2020, the Council of the European Union adopted a Recommendation on vocational education and training for sustainable competitiveness, social fairness and resilience.

The Recommendation defines key principles for ensuring that vocational education and training is agile in that it adapts swiftly to labour market needs and provides quality learning opportunities for young people and adults alike.

It places a strong focus on the increased flexibility of vocational education and training, reinforced opportunities for work-based learning, apprenticeships and improved quality assurance.

The Recommendation also replaces the EQAVET – European Quality Assurance in Vocational Education and Training – Recommendation and includes an updated EQAVET Framework with quality indicators and descriptors. It repeals the former ECVET Recommendation.

To promote these reforms, the Commission supports Centres of Vocational Excellence (CoVEs) which bring together local partners to develop ‘skills ecosystems'. Skills ecosystems will contribute to regional, economic and social development, innovation and smart specialisation strategies.

Erasmus+

Erasmus+ is the EU's programme to support education, training, youth and sport in Europe.

It has an estimated budget of €26.2 billion. This is nearly double the funding compared to its predecessor programme (2014-2020).

The 2021-2027 programme places a strong focus on social inclusion, the green and digital transitions, and promoting young people’s participation in democratic life.

It supports priorities and activities set out in the European Education Area, Digital Education Action Plan and the European Skills Agenda. The programme also

• supports the European Pillar of Social Rights
• implements the EU Youth Strategy 2019-2027
• develops the European dimension in sport

Who can take part? Find out here.

Adult Education and Lifelong Learning in Europe

Lifelong learning is a process that involves all forms of education – formal, informal and non-formal – and lasts from the pre-school period until after retirement. It is meant to enable people to develop and maintain key competencies throughout their life as well as to empower citizens to move freely between jobs, regions and countries. Lifelong learning is also a core element of the previously mentioned Lisbon Strategy, as it is crucial for self-development and the raising of competitiveness and employability. The EU has adopted several instruments for the promotion of adult education in Europe.

A European area of lifelong learning

In order to make lifelong learning a reality in Europe, the European Commission has set itself the objective of creating a European Area of Lifelong Learning. In this context, the Commission focuses on identifying the needs of both learners and the labour market in order to make education more accessible and subsequently create partnerships between public administrations, suppliers of educational services and civil society.

This EU initiative is based on the objective of providing basic skills – by strengthening counselling and information services at a European level, and by recognising all forms of learning, including formal education and informal and non-formal training.

EU organisations promoting vocational education in Europe

With the objective of facilitating cooperation and exchange in the field of vocational training, the EU has set up specialised bodies working in the field of VOCATIONAL TRAINING.

The European Centre for Vocational Training (CEDEFOP / Centre Européen pour le Développement de la Formation Professionnelle) was created in 1975 as a specialised EU agency for the promotion and development of vocational education and training in Europe. Based in Thessaloniki, Greece, it carries out research and analysis on vocational training and disseminates its expertise to various European partners, such as related research institutions, universities or training facilities.

The European Training Foundation was established in 1995 and works in close collaboration with CEDEFOP. Its mission is to support partner countries (from outside the EU) to modernise and develop their systems for vocational training.

Quality of life – on top of the EU social policy agenda

Favourable living conditions depend on a wide range of factors, such as quality healthcare services, education and training opportunities or good transport facilities, just to name a few aspects affecting citizens’ everyday life and work. The European Union has set for itself the aim to constantly improve the quality of life in all its Member States, and to take into account the new challenges of contemporary Europe, such as socially exclude people or an aging population.

Employment in Europe

Improving employment opportunities in Europe is a key priority for the European Commission. With the prospect of tackling the problem of unemployment and increasing the mobility between jobs and regions, a wide variety of initiatives at EU level are being developed and implemented to support the European Employment strategy. These include the European Employment Services network (EURES) and the EU Skills Panorama.

Health and healthcare in the European Union

Health is a cherished value, influencing people’s daily lives and therefore an important priority for all Europeans. A healthy environment is crucial for our individual and professional development, and EU citizens are ever more demanding about health and safety at work and the provision of high quality healthcare services. They require quick and easy access to medical treatment when travelling across the European Union. EU health policies are aimed at responding to these needs.

The European Commission has developed a coordinated approach to health policy, putting into practice a series of initiatives that complement the actions of national public authorities. The Union’s common actions and objectives are included in EU health programmes and strategies.

The current EU4Health Programme (2021-2027) is the EU’s ambitious response to COVID-19. The pandemic has a major impact on patients, medical and healthcare staff, and health systems in Europe. The new EU4Health programme will go beyond crisis response to address healthcare systems’ resilience. 

EU4Health, established by Regulation (EU) 2021/522, will provide funding to eligible entities, health organisations and NGOs from EU countries, or non-EU countries associated to the programme.

With EU4Health, the EU will invest €5.3 billion in current prices in actions with an EU added value, complementing EU countries’ policies and pursuing one or several of EU4Health´s objectives:

1. To improve and foster health in the Union
   • disease prevention & health promotion
   • international health initiatives & cooperation
2. To tackle cross-border health threats
   • prevention, preparedness & response to cross-border health threats
   • complementing national stockpiling of essential crisis-relevant products
   • establishing a reserve of medical, healthcare & support staff 
3. To improve medicinal products, medical devices and crisis-relevant products
   • making medicinal products, medical devices and crisis-relevant products available and affordable
4. To strengthen health systems, their resilience and resource efficiency
   • strengthening health data, digital tools & services, digital transformation of healthcare
   • improving access to healthcare
   • developing and implementing EU health legislation and evidence-based decision making 
   • integrated work among national health systems

Education in the EU

Education in Europe has both deep roots and great diversity. Already in 1976, education ministers decided to set up an information network to better understand educational policies and systems in the then nine-nation European Community. This reflected the principle that the particular character of an educational system in any one Member State ought to be fully respected, while coordinated interaction between education, training and employment systems should be improved. Eurydice, the information network on education in Europe, was formally launched in 1980.

In 1986, attention turned from information exchanges to student exchanges with the launch of the Erasmus programme, now grown into the Erasmus+programme, often cited as one of the most successful initiatives of the EU.

Transport in the EU

Transport was one of the first common policies of the then European Community. Since 1958, when the Treaty of Rome entered into force, the EU’s transport policy has focused on removing border obstacles between Member States, thereby enabling people and goods to move quickly, efficiently and cheaply.

This principle is closely connected to the EU’s central goal of a dynamic economy and cohesive society. The transport sector generates 10% of EU wealth measured by gross domestic product (GDP), equivalent to about one trillion Euros a year. It also provides more than ten million jobs.

The Schengen area

The Schengen Convention, in effect since March 1995, abolished border controls within the area of the signatory States and created a single external frontier, where checks have to be carried out in accordance with a common set of rules.

Today, the Schengen Area encompasses most EU countries, except for Bulgaria, Croatia, Cyprus, Ireland and Romania. However, Bulgaria, Croatia and Romania are currently in the process of joining the Schengen Area and already applying the Schengen acquis to a large extent. Additionally, also the non-EU States Iceland, Norway, Switzerland and Liechtenstein have joined the Schengen Area.

Air transport

The creation of a single European market in air transport has meant lower fares and a wider choice of carriers and services for passengers. The EU has also created a set of rights to ensure air passengers are treated fairly.

Air passenger rights

As an air passenger, you have certain rights when it comes to information about flights and reservations, damage to baggage, delays and cancellations, denied boarding, compensation in the case of accident or difficulties with package holidays. These rights apply to scheduled and chartered flights, both domestic and international, from an EU airport or to an EU airport from one outside the EU, when operated by an EU airline.

Rail transport

Over the last 25 years the Commission has been very active in proposing restructuring the European rail transport market and in order to strengthen the position of railways vis-à-vis other transport modes. The Commission's efforts have concentrated on three major areas which are all crucial for developing a strong and competitive rail transport industry:

1. opening the rail transport market to competition,
2. improving the interoperability and safety of national networks and
3. developing rail transport infrastructure.

Poland is a republic with parliamentary democracy and the parliamentary-cabinet system. The rules of functioning of the state are defined by the Constitution, which is the top-tier legal act. Poland has a statutory law system whose primary form of legislation is an act.

The political system in Poland is based on the separation of powers among three branches: the legislative, the executive and the judicial. The legislative power is exercised by a bicameral parliament (Sejm – the lower chamber – 460 MPs, Senate – the higher chamber – 100 senators) elected by universal suffrage for a 4-year term. The Sejm adopts laws and exercises control over public authorities, including the Council of Ministers. The Supreme Audit Office, as the top-tier audit body in the State, is subordinate to the Sejm. The main task of the Senate is to co-create the Polish law together with the Sejm. The electoral law provides for a system of proportional elections to the Sejm and a system of majority elections to the Senate. The electoral law establishes an electoral threshold of 5% for a party or 8% for an electoral coalition for the Polish Sejm.

The following parliamentary clubs in the Sejm and the Senate have been elected for the current term of 2023–2027: the Law and Justice (PiS), the Civic Coalition (Civic Platform, Modern, Polish Initiative, Greens), the Coalition of the Left (New Left, Together), the Polish Coalition (Polish People’s Party, Union of European Democrats, Conservatives), the Confederation, the Poland 2050, the Kukiz’15, the Democratic Left, the Polish Affairs.

The executive authority is in the hands of the Council of Ministers and the President. The domestic and foreign policy of the State is handled by the Government, i.e. the Council of Ministers, whose work is directed by the Prime Minister. The Council of Ministers coordinates and controls the works of government administration. The Prime Minister exercises supervision over the local government and is the superior of the employees of the government administration. The Prime Minister and, at their request, the ministers, are appointed by the President of the Republic of Poland.

The President of the Republic of Poland is the supreme representative of the Republic of Poland, elected for a 5-year term of office by universal suffrage, who ensures compliance with the Constitution and is the supreme commander of the Polish Armed Forces.

The judicial power is exercised by independent courts and tribunals, with the Supreme Court and the independent State Tribunal and Constitutional Tribunal at the forefront. The Supreme Court exercises oversight over the activities of common and military courts and is the supreme court of appeal against decisions of the courts of lower instances. The activities of the public administration are controlled by the Supreme Administrative Court and other administrative courts. The Constitutional Tribunal adjudicates on matters of compliance with the Constitution of acts and international agreements as well as the objectives and activities of political parties, and resolves disputes of competence between the central constitutional authorities of the State. The State Tribunal adjudicates on the matters of constitutional responsibility of the top-tier public officials, such as the President of the Republic of Poland, the Prime Minister and members of the Council of Ministers.

Civil rights guarantees are included in legal acts, the most important of which is the Constitution. The Constitution also ensures freedom for citizens belonging to national and ethnic minorities to preserve and develop their own language, maintain their customs and traditions and develop their own culture.

Since 1999, the following three-level territorial division of Poland has been in force: municipalities (2,478), counties (314), cities with county rights (66) and the provinces (16). Municipalities and counties are the links of the local government, with the municipality being the smallest unit of administrative division of Poland, while provinces are governmental and local governmental units. The representative of the Government in a province is the Voivode. The most important representative of the provincial local government is the Marshal. The bodies of local government which have authority and supervision are councils. Their main tasks include establishment of local legislation, adopting the budget and imposing local taxes and charges. The elections to the municipality councils, county councils and provincial assemblies are universal, equal, direct and take place in the form of secret ballot.

Public employment services in Poland consist of employment authorities (the minister competent for labour, Voivodes, province Marshals and county starosts) as well as county employment services (340 offices) and provincial employment services (16 offices and their branches), the office of the minister competent for labour and the provincial offices. The general labour market policy is set on the national level, but employment services at both the county and the provincial levels can supplement it so as to meet the local needs of the labour market.

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Average income

The average gross monthly income in the first quarter of 2023 amounted to PLN 7,124.26 gross (approx. EUR 1,542). The average gross monthly income in the corporate sector in April 2023 amounted to PLN 7,430.65 gross (approx. EUR 1,680).

For example, the average gross monthly salary in Mazowieckie Province (with the city of Warsaw) in individual sectors in May 2023 was: industry – PLN 7,588.79 (approx. EUR 1,642), industrial processing – PLN 7,438.08 (approx. EUR 1,609), construction – PLN 8,231.92 (approx. EUR 1,781), trade and repair of motor vehicles – PLN 8,205.35 (approx. EUR 1,776), transport and storage – PLN 7,039.26 (approx. EUR 1,523); accommodation and catering – PLN 6,073.03 (approx. EUR 1,314), information and communication – PLN 12,962.98 (approx. EUR 2,805), real estate market operation – PLN 9,185.60 (approx. EUR 1,988), administration and support activities – PLN 6,028.18 (approx. EUR 1,304).

Types of taxes

In Poland, there are fifteen types of taxes, which are divided into direct taxes (paid by the taxpayer, who is obliged to pay the tax to the tax authority) and indirect taxes (paid upon acquisition of goods).

Direct taxes are:

1. personal income tax (PIT),
2. corporate income tax (CIT),
3. inheritance and donation tax,
4. tax on civil law transactions,
5. agricultural tax,
6. forestry tax,
7. property tax,
8. automobile tax,
9. tonnage tax (addressed to companies operating offshore commercial vessels in international sailing),
10. tax on extraction of certain minerals,
11. tax on certain financial institutions,
12. tax on revenues taxed on terms arising from the act on activation of the shipbuilding industry and complementary industries (tax on the value of marketed production),
13. tax on retail sales.

Indirect taxes are:

1. goods and services tax (VAT – 23%, 8%, 5% and 0%),
2. excise duty,
3. gambling tax.

From the point of view of employment and conducting economic activity in Poland, the most important taxes are, respectively, the personal income tax and corporate income tax.

Personal income tax

The most important tax from the point of view of a natural person employed in Poland is the personal income tax.

Income obtained by natural persons is subject to taxation with personal income tax. If the taxpayer receives income from more than one source in a given year, the taxable amount is the sum of income from all sources of revenue generated in Poland and abroad. In the event of non-residents obtaining income in Poland or Polish residents doing so abroad, the provisions of double taxation agreements to which Poland is a party apply.Poland has signed such agreements, among others, with Austria, Germany, France and the United Kingdom. The full list of countries together with the agreements is available on the website of the Ministry of Finance.

A person who is a Polish tax resident is subject to taxation in Poland on all income earned in a given year, both in Poland and abroad. If a given person is not domiciled in Poland (tax residence), the tax in Poland will only be paid on income earned in the territory of Poland. Taxation takes into account the principles arising from double taxation agreements concluded by Poland.

Taxation applies to income (revenue minus tax-deductible costs).

Tax-deductible costs are determined depending on the type of revenue obtained, e.g. for persons earning revenue in 2023:

• for an employment relationship, the basic costs are PLN 3,000 (EUR 649) annually and PLN 250 (EUR 54) monthly;
• the costs for a contract of mandate are determined at 20% of the revenue obtained;
• the costs for copyrights are set at 50% of the revenue obtained; however, the total annual costs may not exceed PLN 120,000 (approx. EUR 25,974);
• for conducting economic activity, the costs are determined in the amount of costs incurred in order to gain revenue or to preserve or secure the source of revenue, except for expenditure listed in the act as non-tax-deductible costs.

The method of calculation of income tax depends on the source of revenue from which this income was obtained. The following ways of calculating tax exist:

1. a progressive tax scale with a diminishing tax reduction – natural persons taxed according to general principles are subject to a two-tier tax scale in tax rates of 12% and 32%, with a single tax threshold of PLN 120,000 (approx. EUR 25,974) and a tax reduction which amounts to PLN 3,600 (EUR 779).
   
   According to a progressive tax scale, tax applies, among others, to income: from employed activity (employment contract, contract of mandate and specific task contract), pension, disability pension, economic activity.
   
   The final settlement of this income and the tax advances paid on it is made after the end of the year as part of tax return (PIT-36, PIT-37) filed by the taxpayer or in the annual tax calculation (PIT-40A) filed for the taxpayer by the pension authority, if the pension is the taxpayer’s only source of income and the pension settlement does not indicate an overpayment amount.
   
   Taxpayers who tax their income according to the progressive tax scale, if they fulfil the conditions laid down in the legal provisions, may, at a request made in a PIT-36 or PIT-37 tax return, benefit from the joint taxation of income of the spouses and preferential taxation of the income of single parents.
   
   Spouses who have opted for this method of taxation calculate the tax as the double tax amount calculated on a half of their total income.
   
   Single parents raising a child or children calculate tax on preferential terms as the double tax amount calculated on a half of their income;
    
2. the PIT-37 and PIT-36 tax return is submitted to the tax office from 15 February to the end of April of the year following the tax year, unless the taxpayer leaves the territory of Poland earlier. In such a case, the tax return is submitted before departure. a 19% income tax on non-agricultural economic activity or special sectors of agricultural production – income from non-agricultural economic activity or special sectors of agricultural production (established on the basis of maintained accounts) may be taxed with a 19% tax rate. Income (loss) is accounted for in a separate statement. The PIT-36L tax return to be submitted by a taxpayer from 15 February to the end of April of the year following the tax year;
    
3. a lump sum tax on non-agricultural economic activity – taxpayers may choose, provided they meet the legal conditions, to tax their non-agricultural business income in the form of a lump sum on recorded revenue.
   
   The tax is calculated at a specified rate on the revenue obtained; a separate tax return (PIT-28) relating to this form of taxation, starting from the settlement for the year 2022, is to be submitted from 15 February to the end of April of the year following the tax year;
    
4. a lump sum tax on rental and lease income – taxpayers who earn income from this outside economic activity tax it with a lump sum income tax. The tax rate is 8.5% of the revenue obtained up to the amount of PLN 100,000 (EUR 21,645). The rate is 12.5% for the surplus above this amount. These revenues are accounted for in the PIT-28 tax return submitted, starting from the settlement for the year 2022, from 15 February to the end of April of the year following the tax year;
    
5. a 19% income tax on certain income from financial capital – a uniform 19% tax rate is applied to certain capital income (e.g. for the disposal of securities or derivative financial instruments upon payment), the income (loss) of which is accounted for in a separate PIT-38 return, which is submitted by the taxpayer from 15 February to the end of April of the year following the tax year;
    
6. a 19% income tax on disposal of real estate upon payment – the obligation to pay a 19% income tax on disposal of real estate upon payment arises if the disposal upon payment takes place before the lapse of 5 years from the end of the calendar year in which the real estate was acquired or built, and where it does not take place in the performance of economic activity; the income is accounted for in a separate PIT-39 tax return, which is to be filed from 15 February to the end of April of the year following the tax year;
   
   Income from disposal of real estate upon payment is exempted from tax if the taxpayer spends the income obtained for their own housing purposes, as set out in Polish tax regulations, no later than within 3 years from the end of the tax year in which the real estate was disposed of;
    
7. a lump-sum income tax charged by the tax bearer – this tax applies to revenue (income) e.g. from gains obtained in games of chance, interest and discounts on securities, interest on cash (not related to conducted economic activity) collected on the taxpayer’s bank account, participation in capital funds, dividends. Non-residents’ income earned on the territory of Poland, in respect of, among other things, interest, copyright and related rights, know-how, advisory, accounting services, legal services and advertising services, is also subject to a lump-sum tax charged by the tax bearer. As a rule, this revenue (income) is not accounted for in the tax return since the tax on it is collected and paid by the tax bearer;
    
8. the ‘IP Box’ preferential tax allows entrepreneurs to tax income generated from qualified intellectual property rights, according to a reduced tax rate, i.e.: a 5% tax rate. IP Box is a solution to support entrepreneurs in the commercialisation phase of their R&D results.

Corporate income tax

Corporate income taxpayers are:

• legal persons,
• organisational units without legal personality, with the exception of enterprises in succession and companies without legal personality, with the taxpayers being capital companies in an organisation,
• limited partnerships and limited equity partnerships established in Poland,
• general partnerships established in Poland if the partners of a general partnership are not exclusively natural persons and the general partnership does not submit specific information or update it to the competent head of the revenue office,
• tax capital groups (groups consisting of at least two commercial companies having legal personality, which have capital ties and fulfil the conditions laid down in legal provisions),
• companies without legal personality having their registered office or management board in another state, if they are treated as legal persons in accordance with the provisions of tax law of that state and are subject to taxation in that state from the entirety of their income, regardless of where it was obtained.

Taxpayers, if they have their registered office or management board in the territory of Poland, are subject to tax obligation on the entirety of their income, regardless of where it was obtained. Taxpayers, if they do not have their registered office or management board in the territory of Poland, are subject to tax obligation only on the income they obtain in the territory of Poland.

The subject matter of taxation with income tax is income representing the sum of income on capital gains and income from other sources.

Income from revenue sources is, as a general rule, the surplus of total revenue generated from this source of revenue over the cost of obtaining the revenue, achieved in the fiscal year. In the case of tax capital groups, income from revenue sources is the surplus of total income of all companies from a given source of revenue over the sum of their losses incurred from that source of revenue.

If the cost of obtaining revenue exceeds the amount of revenue (in the case of tax capital groups, the sum of losses from a given source of revenue exceeds the amount of income derived from that source), the difference is a loss from the source of revenue.

The amount of loss may be used by the taxpayer to:

• reduce the income in the following five subsequent tax years; however, the amount of reduction in any of these years may not exceed 50% of the amount of that loss, or
• reduce the income from this source on a one-off basis in the following 5 subsequent tax years by an amount not exceeding PLN 5,000,000 (EUR 1,082,251). Where the loss incurred is higher, the amount not deducted is settled in the remaining years of the 5-year period; however, the amount of reduction may not exceed 50% of that loss in any of these years.

In the case of tax capital groups, the loss incurred by the group is not covered by the income of individual companies in the event of the expiry of the term of the agreement or after the loss of the status of a tax capital group. The group’s income is not used to cover losses of companies belonging to the group during the period prior to the formation of the group.

In the case of revenue from profit sharing of legal persons (e.g. dividends) and revenue of foreign entities arising from so-called royalties (e.g. interest), the taxable amount is the revenue.

In the case of capital ties and other special relationships, there is a possibility of taxation of income by means of an estimate.

A special form of taxation, potentially available to a large group of taxpayers, is a lump sum tax on company income. This taxation scheme binds taxable income to categories of balance sheet law and consists of changing the point in time at which the tax liability arises. Unlike the traditional taxation rules in the CIT system, the lump sum tax on company income imposes a tax obligation on the distribution of the earned profit, rather than on obtaining income. The subject matter of the lump sum scheme is, in principle, the effective distribution of profits from a company, including to its shareholders or members. The rules governing the use of this preference have been liberalised by, among other things, enlarging the list of legal forms eligible for the lump sum tax on income to include limited partnerships, limited equity partnerships and simple public limited liability companies.

Polish law provides for a catalogue of targeted exemptions, including for taxpayers such as societies, associations, foundations, implementing statutorily defined, socially useful objectives. For these taxpayers, the exemption applies to income which is intended to be used to implement the socially useful objectives indicated in the national legal provisions. These objectives must be consistent with the statutory objectives of the activity of these entities.

Tax revenue is, in particular, money received, monetary values, foreign exchange differences or the value of goods, rights or other benefits received free of charge or partly against payment. Revenue related to economic activity and special sectors of agricultural production, and revenue from capital gains (excluding revenue from profit sharing of legal persons constituting the revenue actually obtained from that profit sharing), achieved in the tax year, is deemed to also include revenue which is due, even if it has not been actually received, after the value of the returned goods and granted discounts and rebates is excluded.

Tax-deductible cost is deemed to include the costs incurred in order to obtain revenue or to preserve or secure the source of revenue, except for costs (expenses) not considered to have been incurred in order to achieve revenue, enumerated in the legal provisions.

Expenses directly related to revenue are included in the tax-deductible costs in the tax year in which the corresponding revenue was earned.

Costs other than directly related to revenue are deducted on the date on which they were incurred. Where such costs relate to a period exceeding a tax year and it is not possible to determine what portion relates to a given tax year, in such cases, they constitute tax-deductible costs in proportion to the duration of the period to which they relate.

The tax basis, established as the difference between revenue and the tax-deductible costs, is income after deduction of donations granted to the sector of public tasks, as defined in legal provisions.

The deduction within the aggregate limit of 10% of income also covers donations to entities conducting such activities in an EU Member State or a Member State of the European Economic Area other than Poland.

The deduction also applies to donations for charity and care activity on the basis of so-called ecclesiastical laws – in this case, up to 100% of income.

Additional value of expenditure incurred on R&D activities, i.e. the portion of costs of R&D activities, which are also included in tax-deductible costs, can also be deducted from the tax basis.

The tax is 19% of the tax basis. From 1 January 2019, a corporate income tax rate of 9% has been applicable. It is aimed at small taxpayers and taxpayers commencing their activity, in respect of income other than income from capital gains, if the taxpayer’s revenue (regardless of the source) in the tax year does not exceed EUR 2 million (expressed in Polish zlotys).

Under the CIT, it is possible to benefit from preferential taxation, the so-called IP Box, which allows entrepreneurs to tax their income from qualified intellectual property rights (IPRs) on a reduced basis, i.e.: a 5% tax rate. IP Box is a solution to support entrepreneurs in the commercialisation phase of their R&D results. Qualified intellectual property rights include, but are not limited to, patents, industrial design rights or copyright in a computer programme.

In addition, owners (co-owners) of fixed assets that are buildings situated in Poland, which have been given up in whole or in part for use on the basis of a rental, lease or other contract of a similar nature, pay a tax on income from buildings amounting to 0.035% of the tax basis for each month. The tax basis is the sum of revenues from individual buildings, reduced by PLN 10 million (EUR 2.1 million).

Taxpayers and tax bearers do not submit tax returns during the tax year, but they are obliged to pay monthly advances. Small taxpayers and taxpayers commencing economic activity have the possibility to make advance payments of income tax on a quarterly basis.

During the tax year, taxpayers may also account for advances for tax using a simplified system.

Taxpayers are required to submit a statement of the amount of income (losses) achieved in the tax year by the end of the third month of the following year and pay the tax due or the difference between the tax due on income shown in the statement and the sum of the advances due for the period from the beginning of the year.

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Prices of products and services

The cost of living in Poland is varied; it is the highest in Warsaw and other large cities.

Examples of average prices of basic food items: bread (1 kg) – PLN 4.38 (EUR 0.94), kaiser roll (50 g) – PLN 0.37 (EUR 0.20), tea (100 bags) – PLN 16.29 (EUR 3.52), ground coffee (250 g) – PLN 11.99 (EUR 2.59), marmalade (280 g) – PLN 4.99 (EUR 1.08), cornflakes (250 g) – PLN 5.00 (EUR 1.08), ketchup (430 g) – PLN 5.64 (EUR 1.22), oil (1 litre) PLN 12.99 (EUR 2.81), butter (200 g) – PLN 5.89 (EUR 1.27), eggs (10 eggs) PLN 8.49 (EUR 1.83), hard cheese (1 kg) – PLN 29.90 (EUR 6.47), milk (1 litre) – PLN 4.49 (EUR 0.97), cottage cheese (200 g) – PLN 2.69 (EUR 0.58), yoghurt (150 g) – PLN 1.94 (EUR 0.41), water (1.5 litre) – PLN 2.48 (EUR 0.53), orange juice (1 litre) – PLN 4.99 (1.08), flour (1 kg) – PLN 2.88 (EUR 0.62), sugar (1 kg) – PLN 5.99 (EUR 1.29), salt (1 kg) – PLN 1.49 (EUR 0.32), penne pasta (500 g) – PLN 5.49 (EUR 1.18), boneless pork loin (1 kg) – PLN 19.99 (EUR 4.32), chicken (1 kg) – PLN 10.89 (EUR 2.35), sliced ham (450 g) – PLN 15.73 (EUR 3.40), bananas (1 kg) – PLN 6.99 (EUR 1.51), apples (1 kg) – PLN 3.49 (EUR 0.75), potatoes (1 kg) – PLN 2.49 (EUR 0.53), tomatoes (1 kg) PLN 14.99 (EUR 3.24), pepper (1 kg) – PLN 19.99 (EUR 4.32).

Examples of average prices of basic domestic chemicals and cosmetics: dishwashing liquid (1 litre) – PLN 6.67 (EUR 1.44), toothpaste (125 ml) – PLN 7.11 (EUR 1.53), soap (100 g bar) – PLN 4.49 (EUR 0.97), shampoo (250 ml) – PLN 6.24 (EUR 1.35), laundry detergent (400 g) – PLN 6.88 (EUR 1.48), toilet paper (8 rolls, the cheapest) – PLN 8.99 (EUR 1.94).

Examples of average costs of monthly utility charges per person in Warsaw: electricity – PLN 100 (approx. EUR 22), telephone – PLN 65 (approx. EUR 14), rubbish (collection) – PLN 85 (approx. EUR 18) (per apartment). Owners of single-family houses pay PLN 107 per month (approximately EUR 23). Residents who choose to compost bio-waste benefit from a reduction of PLN 9 (approx. EUR 1.94), resulting in a cost of PLN 98 (approx. EUR 21), water of PLN 80 (approx. EUR 12), cable television – PLN 50 (approx. EUR 10.82), internet – PLN 50 (approx. EUR 10.82), gas (gas stove) – PLN 40 (approx. EUR 8.65), gas (for space heating only with gas) – PLN 200 (approx. EUR 43.29). This represents a total monthly cost of approx. PLN 780 (approx. EUR 168) per person.

Examples of average prices of other products and services: petrol (litre) PLN 6.62–6.94 (approx. EUR 1.43–1.50), public transport fare – PLN 3.50 (EUR 0.75), cinema ticket PLN 20–35 (approx. EUR 4.30–7.57), theatre ticket PLN 80–220 (approx. EUR 17.30–47.61), main courses in restaurants – PLN 20–40 (approx. EUR 4.32–8.65).

With current inflation, prices can increase.

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Access to housing

EU or EFTA Member States nationals may both rent a flat and obtain the ownership right to residential premises on terms applicable to Polish nationals – Polish laws do not discriminate against those nationals in terms of access to housing and instruments supporting rental or purchase.

Flats/houses for purchase (sole proprietorship)

Flats or houses for purchase (sole proprietorship) can be found by individuals by reading advertisements in newspapers and on websites, or by submitting one’s own advertisements to newspapers and online portals as well as with the help of a real estate agent.

A flat can be purchased in the primary market typically without a fit-out. There is also a sizeable secondary market in which flats are available in different conditions and locations.

Using services of a real estate agent increases the cost of seeking accommodation by the amount of commission paid to that agent. At the time of purchase, it accounts for about 2–3% of the price of the flat. Any activities carried out by a real estate agent should be preceded by conclusion of an agency contract. The agency contract should stipulate which specific professional activities will be performed by the agent and what remuneration they are entitled to in connection with these activities. The contract should also indicate the agent responsible for its execution and the statement of third party liability insurance for damage caused in connection with agency activities. An agency contract is a ‘diligent performance’ contract, not a ‘result’ contract. The agent therefore undertakes, for example, not to find but to look for a flat.

When looking, on our own, for a new flat or house to buy, we can go to the sales office of the selected developer or housing cooperative. It is important to check the legality of an investment (e.g. whether it has a building permit, what is the planned development in the neighbourhood, what are the contents of the land and mortgage register) and check the investor’s credibility in the National Court Register (KRS) – e.g. whether it is declared bankrupt.

Purchase of any type of real estate in Poland requires a contract concluded before a notary in the form of a notarial deed.

Flat rental – social tenancy

Residents of a given municipality who meet certain criteria (including the means test) may apply for rental of a municipal flat. These flats are characterised by low rent, but they typically also have a lower standard.

In accordance with the applicable legislation, creating the conditions for meeting the housing needs of a self-governing community is one of the municipality’s own responsibility. It is the municipality which provides accommodation as part of social tenancy and alternative housing, and meets the housing needs of low-income households.

In order to carry out the above tasks, the municipality may create and own a housing resource, while the municipal council adopts rules on the rental of premises forming part of the municipal housing stock. In carrying out these tasks, the municipality may make use of government housing programmes that support it in the construction of dwellings.

Social housing associations, operating in most cities in Poland, also build flats with rent below the normal market rate. The social rental housing segment meets the housing needs of average earners. Persons applying for rental of such a flat must pass the specified means test (depending on the location of the flat and the household size) and may not own another flat. They are typically also required to pay a contribution which represents 30% of the flat value. The contribution is returned after the end of rental. In order to create such housing units, social housing associations, municipal companies and housing cooperatives may apply for preferential repayable funding with a subsidy from the State budget.

The new solution available in Poland to find accommodation is the social rental agencies. In this model, the social rental agency (an entity working with the municipality on the basis of a contract), rents flats from private owners and then rents them to persons meeting the economic or social criteria laid down in the relevant municipal council resolution. A person seeking a flat applies to the municipality where the required criteria are verified and, if they are met, the person is referred to the social rental agency to select the flat.

Rental on the private market

A rental agreement can be concluded for a definite or indefinite term. Rental is regulated by the Civil Code and the Act on the protection of the rights of tenants, the municipality housing stock and amending the Civil Code. A rental agreement may be concluded on the basis of the Civil Code; it is also possible to enter into an occasional or institutional rental agreement.

Occasional rental is concluded in writing for a fixed period, but not exceeding 10 years. A contract is concluded between the owner of a flat, who is a natural person who does not carry out business activities in the field of renting premises, and the tenant. Under the legislation, the tenant under an occasional rental is only required to pay a set amount of rent and charges for which the landlord bears no responsibility, e.g. for utilities. In the occasional rental contract, the tenant undertakes to give their consent to eviction on a voluntary basis in specified cases. This means that in the event of problems related to tenants leaving the flat after termination or expiry of the contract, the owner of the flat may initiate enforcement proceedings.

Institutional rental is a rental agreement for a dwelling concluded with an entrepreneur engaged in the business of renting premises. It must be made in writing, under pain of nullity. It is concluded only for a specified period of time, which may be of any length (as opposed to a ‘traditional’ rental agreement, which is deemed to have been concluded for an indefinite period if it is concluded for a period of more than 10 years). A declaration by the tenant in the form of a notarial deed must also be attached to the institutional rental agreement in which:

• the tenant has been subject to enforcement and agreed that premises be emptied and handed over;
• the tenant has acknowledged that, in the event that they are required to comply with the above obligation, they will not be entitled to a social tenancy or temporary accommodation.

In contrast to occasional rental, the tenant does not need to indicate a replacement accommodation where they will be able to reside in the event of the need to vacate premises occupied under an institutional rental agreement, nor to submit a declaration from the owner of the replacement premises that the premises can be occupied. The institutional rental agreement mainly protects the interests of the landlord by providing the possibility to increase the rent in accordance with the conditions laid down in the agreement, to collect rent and other charges for which the landlord bears no responsibility, and to determine contractual grounds for termination of the contract (with the right of the landlord to terminate the contract in the cases provided by law).

The owner may terminate the flat rental agreement in the event that: the tenant is in arrears with payment of the rent for at least three full payment periods, has rented or subleased the flat (or a part of it) or made it available for use, free of charge, without the required written consent of the owner, or grossly violates the household order. Such termination should be made in writing and specify the reason for termination. The owner may terminate the flat rental no later than one month in advance, at the end of the calendar month.

The tenant may terminate a contract for an indefinite term at any time and for any reason (or without stating a cause), while observing the notice period.

Before signing the contract, the owner may require the tenant to pay a deposit. A deposit is a guarantee of possible claims for wear and tear of the premises beyond the wear and tear resulting from its use, and a guarantee of any financial charges for the rental of the premises (the deposit cannot exceed the amount of twelve times the monthly rent, it usually amounts to one times the monthly rent). The deposit shall be returned within one month of the date of vacating the premises or acquisition of the ownership right by the tenant, after deduction of the landlord’s receivables, if any, due to the rental of the premises. Large variations in rental prices in the same category of flats are the result of their location relative to city centres. Offers in Poland usually do not include charges for utilities (e.g. gas, electricity, heating and water), which are not normally included in the cost of rent.

Housing benefits and rent subsidies

If your financial situation is difficult, you can seek assistance in the form of a housing benefit designed to maintain your own or rented flat or single-family house. In order to receive such assistance, income-based criteria must be fulfilled. Your average monthly income in the 3 months preceding the date of submission of an application for a housing benefit if you are a resident of:

• a single-person household – may not exceed PLN 2,538.46 (EUR 545.45),
• a multi-person household (i.e. you run it together with your spouse and other persons permanently living with you) – may not exceed PLN 1,903.85 (EUR 412.08). This is the amount per person.

The municipal council may increase the average monthly household income eligible for housing benefit – check with the municipal or city office whether there is such a resolution. The flat or house must also meet surface criteria. The premises occupied cannot be too large in relation to the number of persons. This means that the useful floor area of occupied premises may not exceed the normative area by more than 30% or 50%, provided that the share of the room and kitchen area in the floor area of the premises does not exceed 60%. The municipal council may increase the maximum permissible useful floor area of the flat or the house or the maximum permissible extent of overshoot – check with the municipal or city office if such a resolution exists.

These benefits are exempt from taxation. An application for a housing benefit may be submitted to a social welfare centre or the municipal office in the place of residence. The application should be accompanied by:

• the household income declaration according to the model adopted by the municipal council having jurisdiction over the place of residence,
• documents confirming the amount of expenditure incurred in connection with the occupation of the dwelling or house.

The housing benefit is granted by way of an administrative decision by: the mayor of a city, town or municipality. The housing benefit granted is, as a rule, paid to the building manager or to the person entitled to collect charges for the occupied housing unit.

In addition, tenants of new dwellings and flats subject to revitalisation measures (created through cooperation between investors and municipalities) may apply for rent subsidies under the Start Housing Scheme. The aid subsidies will be granted to persons who fulfil certain conditions, including in terms of income, property and related to the use of the flat. The amount of the subsidy will depend on the number of persons in the household and will differ regionally (depending on the cost of construction in a given location). The municipality will be responsible for recruiting tenants. On the basis of the criteria established by the municipality (e.g. income, number of children, disability, work migration), a list of tenants will be drawn up with whom the investor will conclude tenancy contracts, provided that the tenants indicated by the municipality have rent capacity (the ability to pay rent on a regular basis).

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Persons entitled to health services (beneficiaries)

In Poland, medical services are rendered by public and non-public providers.

The following persons are entitled to healthcare benefitsfunded by public funds from health insurance contributions and the state budget funds:

1. Persons covered by the universal (compulsory or voluntary) health insurance in the National Health Fund (NFZ), hereinafter referred to as the ‘insured persons.’
   
   Insured persons may be both Polish nationals, nationals of EU or EFTA Member States or nationals of the United Kingdom of Great Britain and Northern Ireland (UK), those residing in an EU or EFTA Member State or the UK and third-country nationals who:
   • stay in the territory of Poland on the basis of a work visa, a temporary residence permit, excluding a temporary residence permit due to circumstances requiring a short-term stay of a foreign national in Poland, a permanent residence permit, a long-term resident’s EU residence permit, a humanitarian residence permit, a tolerated stay or a visa issued for the purpose of arriving on humanitarian grounds, for reasons of national interest or international obligations;
   • have been granted refugee status or subsidiary protection in Poland or enjoy temporary protection on its territory;
   • apply in Poland for international protection and spouses on whose behalf they apply for such protection, who hold a certificate issued by the Head of the Office for Foreigners, which, together with a provisional certificate of identity of the foreign national, entitles the foreign national to work in Poland;
   • are students or doctoral students undergoing education in Poland or graduates undergoing compulsory traineeship there, as well as those who attend Polish language courses or preparatory courses for starting education in Polish, referred to in separate provisions, and were recognised as persons of Polish origin within the meaning of the provisions on repatriation or hold a valid ‘Polish Card’ (‘Karta Polaka’).
   •  

   These groups of persons are insured persons provided that they are subject to compulsory health insurance or are insured on a voluntary basis. However, a person who resides in Poland (i.e. resides here on the basis of a temporary residence permit, permanent residence permit or long-term resident’s EU residence permit) may be insured voluntarily by entering into a voluntary health insurance agreement with a provincial branch of the National Health Fund (NFZ) competent for the place of residence of that person in Poland.

   Third-country nationals residing in the territory of an EU/EFTA Member State or the UK are also insured if they are subject to compulsory sickness insurance in Poland and so are third-country nationals regardless of their place of residence if they are subject to compulsory health insurance for work or self-employment in Poland, including in agriculture. The status of an insured person in Poland may be obtained by students and doctoral students who are enrolled in Poland, graduates who are undergoing compulsory traineeship there, and foreign nationals undergoing Polish language courses as well as preparatory courses for studying in Polish, referred to in separate provisions, who have not been recognised as Polish persons within the meaning of the provisions on repatriation or do not hold a Polish Card, provided that they are insured on a voluntary basis. These persons benefit from a reduced contribution for voluntary health insurance amounting to approx. PLN 60 (EUR 12) per month.

   The compulsory health insurance covers, among others: employees, persons performing work on the basis of an agency agreement or a contract of mandate or other service contract, persons carrying out economic activities, except those who have suspended economic activities, persons receiving old-age pension or other pensions (excluding children up to the age of 18 in receipt of a survivor’s pension), pupils, students and doctoral students, unemployed persons, persons receiving certain social assistance benefits or certain family benefits. Voluntaryinsurance is possible for a person who resides in Poland by entering into a voluntary health insurance agreement with the provincial branch of the NFZ, competent for the place of residence of that person in Poland.

   Insured persons are required to apply for registration for health insurance for family members who reside in the territory of Poland or an EU or EFTA Member State other than Poland and are not subject to compulsory insurance in Poland nor eligible for healthcare benefits under EU provisions on social security coordination. Registration for health insurance, as a family member, applies to one’s own child, a spouse’s child, an adopted child, a grandchild or a foreign child for whom custody has been established, or a foreign child within a foster family or a childcare unit, up to the age of 18, and, if the child continues their education at a school or teachers’ training institution or is undergoing education at a university or doctoral school, until the age of 26, and, if they have a certificate of a considerable degree of disability or any other certificate treated equally, without age limitation, the spouse, ascendants remaining with the insured person in a joint household. Grandchildren may be enrolled in health insurance by grandparents only if neither of the parents is subject to the compulsory health insurance or is a person entitled to receive healthcare benefits on the basis of provisions on coordination for performing work or self-employment or voluntary insurance.

2. Persons who are not covered by general health insurance in Poland and are subject to health insurance in another EU or EFTA Member State or in the UK during temporary stay in Poland or residence in the territory of Poland.
   
   Such persons, during temporary stay in Poland, for example for the purpose of studying or while looking for work in Poland – if they receive unemployment benefits obtained in another EU or EFTA Member State – may benefit from healthcare benefits upon presentation of the European Health Insurance Card. However, this right covers only the use of benefits that a medical doctor(s) considers necessary for medical reasons, taking into account the nature of these benefits and the anticipated duration of stay in Poland. Benefits are provided to the extent and on the terms specified for insured persons in Poland, in accordance with the principle of equal treatment applicable in the social security coordination system
   
   Persons insured in another EU/EFTA Member State or in the UK and residing in Poland can receive healthcare benefits on presentation of a Certificate – a document issued by the regional branch of the NFZ on the basis of an S1 document issued by a foreign health insurance institution.
    
3. Persons who are not insured under the universal health insurance in Poland or in another EU or EFTA or UK Member State and who are entitled to publicly funded healthcare benefits in the territory of Poland as uninsured recipients.
   
   Polish nationals and third-country nationals who have refugee status or subsidiary protection in Poland or who are staying here on the basis of a temporary residence permit granted for the purpose of family reunification (issued on the basis of Article 159(1)(1)(c) or (d) of Act of 12 December 2013 on Foreigners) are entitled to receive healthcare benefits financed from public funds in Poland on the same basis as persons covered by public health insurance if they have a place of residence in the territory of Poland and meet the income criterion referred to in Article 8 of the Act of 12 March 2004 on Social Assistance and if the circumstances referred to in Article 12 of that Act have not been established in respect of them (the right to receive healthcare benefits financed from public funds is confirmed by a decision of the mayor or the president of the municipality competent for the place of residence in Poland), or they are persons who have not reached the age of 18 or are women during pregnancy, childbirth or postpartum.
   
   Children, up to the age of 18, who receive a survivor’s pension from the general system or a cash benefit referred to in the Act of 8 February 2023 on the cash benefit due to family members of officers or professional soldiers whose death occurred in connection with service or undertaking off-duty activities to save human life or health or property, are also entitled to healthcare benefits if they reside in the territory of an EU or EFTA Member State or the UK, regardless of their citizenship.

Health premium

The types of contributions are as follows:

1. Health contribution for persons engaged in economic activities.
   
   Under this type, the contributions are as follows:
    
   • Health contribution for persons taxed under the general rules
     
     The basis of assessment of the contribution for persons who pay income tax according to the tax scale and pay tax on qualified intellectual property rights is the income earned in the month and the year in question.
     
     The basis of assessment for a given month may not be less than the minimum wage applicable on the first January of the year in question. The health insurance contribution is settled annually after the end of the year.
     
     For taxpayers subject to lump sum taxation, the health contribution rate was reduced to 4.9% of the contribution assessment basis, which is an exception to the general rule that the health contribution rate is 9% of the assessment basis.
      
   • Health contribution for persons paying lump sum tax on recorded revenues
     
     For persons paying the lump sum on recorded revenue, the amount of annual revenue is relevant for the amount of the health insurance contribution. The health contribution is calculated taking into account three thresholds depending on the average salary.
      
   • Health insurance contribution for persons applying taxation in the form of a fixed amount tax
     
     For persons engaged in non-agricultural activity who apply taxation in the form of a tax card, the basis of assessment of the health insurance contribution is the amount of the minimum wage applicable on the first January of the year in question.
      
   • Health contribution for other persons engaged in economic activity
     
     For other persons engaged in non-agricultural activity, the basis of assessment of the health insurance contribution is the amount of the average monthly salary.
      
   • Health insurance contributions for associates
     
     For persons working with economic operators, the basis for assessment of the contribution is currently 75% of the average monthly remuneration.
      
2. Health insurance contributions for other insured persons.
   
   Persons covered by the obligation of health insurance other than entrepreneurs pay a health contribution of 9% of the assessment basis (e.g. revenue from employed persons reduced by social insurance contributions; the amount of an old-age pension or disability pension, the amount of an unemployment benefit, the amount of a nursing benefit granted under the provisions on family benefits or the amount of a permanent benefit from social assistance, etc.). Health insurance contributions are paid by employers, Social Insurance Institution and other pension establishments, social assistance centres, schools and universities, etc. (i.e. by the contribution payers).
   
   Use of healthcare benefits
   
   A person entitled in Poland to healthcare benefits financed from public funds (beneficiary) can use these benefits only in establishments providing healthcare services which have a signed agreement with the NFZ – marked with the NFZ logo. A vast majority of healthcare entities in Poland have such agreements. If healthcare benefits are provided in an emergency situation by an entity which does not have an agreement with the NFZ, the beneficiary/the insured person has the right to these benefits to the extent necessary.
   
   Beneficiaries select the primary care practitioner, nurse and midwife by submitting a written declaration. The above declaration of choice may be submitted either in paper form, electronic form (via electronic means of communication) or via the Patient’s Online Account (‘Internetowe Konto Pacjenta’). Normally, the first visit to a selected healthcare facility involves registration and the selection of the primary care practitioner, nurse and midwife.
   
   In order to use the benefits of registration, clearance of rights of the patient to healthcare benefits is required. It is carried out by the healthcare facility in the electronic eWUŚ system (Electronic Verification of the Rights of Beneficiaries), which allows for immediate confirmation of the patient’s right to the healthcare benefit financed using public funds. Clearance of rights to healthcare benefits financed using public funds is carried out on the basis of PESEL and a document confirming the person’s identity. It may be, for example, an ID card, a passport, a driving licence, and in the case of children subject to compulsory education, up to the age of 18, the current student ID.
   
   If the patient’s rights cannot be verified in the electronic system, a document confirming that they are subject to health insurance should be presented, such as a ZUS RMUA form. If the patient does not have such a document, they may submit a written declaration on their right to healthcare benefits.
   
   Scope of healthcare benefits and emergency telephone numbers
   
   Healthcare benefits may be provided by both public and private entities which have agreements with the NFZ within the appropriate scope. The healthcare benefits financed using public funds include:
    
   • healthcare benefits aimed at preserving, saving, restoring and improving health and other medical activities arising from the treatment process or legal provisions laid down by the minister of health,
   • healthcare benefits in kind – medicines, medical devices related to the treatment process – upon partial payment, lump-sum payment or full payment,
   • benefits accompanying treatment – stay and meals, ambulance services in a 24/7 or all-day healthcare facility.

   A primary care doctor (also called the family doctor) provides basic treatment and, if necessary, issues referrals to specialist doctors. The insured person may, without a referral from the primary care practitioner, use the healthcare benefits provided by the following specialists: gynaecologist and obstetrician, dentist (only few dental services and benefits are paid for by the NFZ as part of dental treatment), venereologist, oncologist, psychiatrist. Moreover, in the case of children and young people, referral for psychological, psychotherapeutic and environmental benefits is not required. In emergency situations, healthcare benefits are provided without the required referral. A referral is also necessary if hospital services need to be used (it is not necessary in the event of an accident, injury, poisoning or other sudden health hazard). Procedures, tests and medication are provided free of charge during the hospital stay.
   
   The nationwide 24/7 telephone number to emergency call centres is 112.
   
   The Patient’s Telephone Information is also available under the number 800 190 590.
   
   Information on healthcare facilities with agreements with the NFZ can be obtained from the NFZ provincial branches. Information telephone numbers in individual NFZ branches can be found on the NFZ website.
   
   Payments for healthcare benefits and medicines
   
   In the case of healthcare benefits under the universal health insurance, benefits are provided free of charge unless the provisions stipulate the beneficiary’s participation in costs.
   
   Payments apply to those benefits which have been explicitly indicated in the national legal provisions as not being due under health insurance. These include, for example, benefits provided in health resort establishments for insured persons who do not have a referral for such treatment; costs of travel and stay with respect to health resort treatment – the beneficiary is charged with the costs of travelling to the health resort and of the health resort treatment and partially with the costs of food and accommodation in the sanatorium, preventive vaccinations other than those mentioned in the provisions on infectious diseases and infections. The supply of medical devices such as prosthetics, glasses, wheelchairs, etc. is subject to a quantitative limit.
   
   Free medicines are provided to an insured person admitted to a hospital or healthcare institution for persons in need of 24/7 or all-day healthcare benefits, and in the performance of medical, care, diagnostic and rehabilitation treatment, by the entities entitled to provide benefits under health insurance, and when such entities are providing emergency assistance.
   
   Purchase of medicines upon reduced payment requires a prescription issued by a practitioner or feldsher, nurse or midwife, if they have the right to practice the profession.
   Medicines are issued in pharmacies, typically on the basis of a prescription issued by an authorised person:

   • free of charge; or
   • upon lump-sum payment; or
   • upon payment of 30% or 50% of the funding limit; or
   • upon full payment – in the case of medicines not included on the list of reimbursed drugs or in the case of prescription of the given drug in an indication not subject to reimbursement.

   In addition, patients after the ageof 75 are entitled to receive medicinal products free of charge. To obtain a medicinal product free of charge, the following conditions must be met:

   1. the medicinal product is on the 75+ list;
   2. the patient has reached the age of 75;
   3. the prescription is issued by a doctor or nurse entitled to issue a free prescription for a patient aged 75 or over;
   4. the doctor has diagnosed the patient with a condition that is contained within the indication of reimbursement for the medicinal product concerned;
   5. the doctor will enter ‘S’ in the ‘patient’s additional rights code’ in the prescription.

   Under the ‘Pregnancy+’ scheme, pregnant women are also entitled to free medicinal products under the following conditions:

   1. the medicinal product is on the list of Pregnancy+;
   2. confirmed pregnancy: the basis for entitlement is a pregnancy confirmed by a medical certificate;
   3. the prescription is issued by a doctor or midwife;
   4. the doctor has diagnosed the patient with a condition that is contained within the indication of reimbursement for the medicinal product concerned;
   5. the doctor will enter ‘C’ in the ‘patient’s additional rights code’ section of the prescription.

   Medicines and foodstuffs for particular nutritional uses, dietary supplements, etc. issued without prescription (OTC) are not subject to a refund.
   
   In addition, patients after the ageof 75 are entitled to receive medicinal products free of charge. To obtain a medicinal product free of charge, the following conditions must be met:

   6. the medicinal product is on the 75+ list;
   7. the patient has reached the age of 75;
   8. the prescription is issued by a doctor or nurse entitled to issue a free prescription for a patient aged 75 or over;
   9. the doctor has diagnosed the patient with a condition that is contained within the indication of reimbursement for the medicinal product concerned;
   10. the doctor will enter ‘S’ in the ‘patient’s additional rights code’ in the prescription.

   Under the ‘Pregnancy+’ scheme, pregnant women are also entitled to free medicinal products under the following conditions:

   6. the medicinal product is on the list of Pregnancy+;
   7. confirmed pregnancy: the basis for entitlement is a pregnancy confirmed by a medical certificate;
   8. the prescription is issued by a doctor or midwife;
   9. the doctor has diagnosed the patient with a condition that is contained within the indication of reimbursement for the medicinal product concerned;
   10. the doctor will enter ‘C’ in the ‘patient’s additional rights code’ section of the prescription.

   Medicines and foodstuffs for particular nutritional uses, dietary supplements, etc. issued without prescription (OTC) are not subject to a refund.
   
   On the basis of an order of a health insurance practitioner, a patient is entitled to free sanitary transport, including by air, to the nearest hospital providing appropriate benefits and back, and in cases where immediate treatment is necessary or arising from the need for continuity of treatment, and in the event of a dysfunction of the musculoskeletal system which prevents the use of public transport, for the purpose of medical treatment – to the nearest healthcare institution providing benefits within the appropriate scope and back. In other cases, on the basis of an order of a health insurance practitioner, the transport is provided upon payment or partial payment.

Computerisation of the health system

In Poland, the process of computerisation of the health system is progressing rapidly, as a result of which more modern e-health services are being made available to patients. It is compulsory for doctors in Poland to only issue sick leaves in electronic form, as e-prescriptions (with certain exceptions). The next step in the computerisation of the health sector was the implementation of the obligation to issue electronic referrals for a certain catalogue of services. Service providers must ensure that data contained in electronic health records can be exchanged.

Full use of the benefits of new e-health solutions is possible upon activation of the Online Patient Account – a free online application made available by the Ministry of Health that allows patients to easily, quickly and safely check information about their treatment history, such as e-prescriptions containing information about the dosing of medicines, e-referrals and e-leaves issued. In addition, this application allows patients to receive e-prescriptions by SMS or e-mail. Thanks to the Personal Patient Account (IKP), patients also have access to pandemic-related services (e.g. a result of a recently commissioned coronavirus test, information on imposed quarantine or lockdown). Referrals for COVID-19 vaccinations were also generated on IKP. With such an e-referral, the patient could go to e-registration and, by selecting a free appointment at a convenient location, sign up for the vaccination. The IKP also has access to the vaccination certificate for the patient.

The LikarPL application is also available. It enables rapid diagnosis of the patient’s health condition, as well as communication between the patient and a doctor who does not speak Ukrainian. The application has two modes: for the patient and for the doctor. In the module for a patient, you will find an e-form, available in Ukrainian, Russian, Polish and English, where the patient can enter basic information about their condition. The application uses natural language processing, which enables seamless communication between a doctor and patient when they do not speak the same language.

There is also the First Contact Point Teleplatform (TPK), which is a type of telephone platform through which one can receive medical assistance over the phone during hours when Primary Health Care facilities are not open.

TPK was launched for patient access to a doctor outside of Primary Care working hours, i.e. Monday to Friday from 18.00 to 8.00 the following day, and on Saturdays and Sundays and other public holidays, from 8.00 to 8.00 the following day. TPK can be used in the following situations:

• a sudden illness, outside the working hours of the Primary Health Care,
• a sudden deterioration in health when there are no signs suggesting an immediate life-threatening state and the measures and non-prescription medicines used have not yielded the expected improvement,
• when it is feared that waiting for the opening of a Primary Health Care clinic may have a significant adverse effect on the patient’s state of health.

TPK is also available in English and Ukrainian. The video advice is also provided in Polish sign language, with the participation of an interpreter.

Links:

Compulsory education and the obligation to learn

In the Polish education system, a distinction is made between compulsory education and the obligation to learn.

Learning is compulsory until the age of 18, while the compulsory education covers attendance to an 8-year primary school (compulsory education is applicable until completion of the primary school, no longer, however, than until the age of 18). After completion of the primary school, the obligation to learn is fulfilled by attending a public or non-public secondary school or through vocational training organised at the employer’s. A pupil who has completed an upper secondary school before reaching the age of 18 may also fulfil the obligation to learn by attending vocational qualification courses or by studying.

Pupils who have been issued a decision on the need for special education may be educated in individual types of schools until the end of the school year in the calendar year in which they reach:

1. 20 years of age – in the case of primary school,
2. 24 years of age – in the case of secondary school.

For children and youth with a high degree of intellectual disability, who have been issued a decision on the need for revalidation and educational activities, a revalidation and educational activities are organised from the beginning of the school year in the calendar year in which they reach 3 years of age until the end of the school year in the calendar year in which they reach 25 years of age.

The education system comprises the following public education facilities, public education facilities with integration departments, public education facilities with special departments, public education facilities with integration and special departments, integration or special education facilities:

1. pre-school facilities: kindergartens, pre-school departments in primary schools, other pre-school education (children aged 3–6 and, in the case of children with disabilities, who have been issued a decision on the need for special education, whose compulsory education has been postponed – up to 9 years of age);
2. primary schools (students aged 7–15), a child aged 7 or over is required to attend school, parents should apply to primary school at their place of residence (circular) or primary school of their choice. At the request of the parents, primary school education may also begin for a child who reaches the age of 6 years in the calendar year in question;
3. secondary schools (students aged 15–18/19–20 – points a and b):
4. a four-year general secondary school, a five-year technical secondary school, a three-year stage I sectoral vocational school,
5. a three-year special school offering vocational training for pupils with intellectual disability of moderate or high degree and for pupils with multiple disabilities, with the completion of the school enabling them to obtain a certificate confirming vocational training,
6. a two-year stage II sectoral vocational school – for graduates of stage I sectoral vocational school,
7. a post-secondary non-tertiary school for persons with secondary or sectoral vocational education, with a maximum of 2.5 years of study;
8. schools for adults:
   1. primary school for adults,
   2. general secondary school for adults.

People who are not Polish nationals benefit from education and care in public kindergartens or other public forms of pre-primary school education, and those subject to compulsory education benefit from education and care in public primary schools, public art schools and public facilities, including art facilities, on terms applicable to Polish nationals. Persons who are not Polish nationals who are subject to compulsory education receive education and care in public secondary schools under the conditions applicable to Polish nationals until they reach the age of 18 or have completed secondary education.

Children aged 3–5 are entitled to receive pre-school education at a kindergarten, kindergarten department at a primary school or other form of pre-school education. It is the responsibility of the municipality to ensure a place where pre-primary school education is carried out. Children arriving from abroad are admitted to public kindergartens on the same terms as Polish nationals.

In particularly justified cases, pre-primary school education may cover a child who has reached the age of 2.5 years.

Children aged 6 are required to undergo one-year kindergarten education in a kindergarten, kindergarten department at a primary school or other form of pre-primary school education, including at integration or special kindergartens and kindergarten departments. It is the responsibility of the municipality to ensure a place where this obligation is carried out. At the request of the parents, a 6-year-old child may commence education in a primary school if they underwent pre-primary school education in the school year preceding the school year in which they are to commence school education or if they have been issued an opinion from a psychological and educational clinic on the possibility to commence school education in a primary school. The principal of the public primary school in whose district the child lives may, at the request of the parents, postpone the child’s fulfilment of compulsory education by one year. Postponement of compulsory education applies to a 7-year-old child. Children with a certificate on the need for special education issued on grounds of disability (children who are deaf, hard of hearing, children who are blind, visually impaired, with motor disability, including with aphasia, with minor, moderate or severe intellectual disability, with autism, including Asperger syndrome, with multiple disabilities) may benefit from the possibility of postponing compulsory education until they are 9 years of age.

Parents of children aged 6 (and older) who receive one-year kindergarten education are exempted from the fees for pre-school education in public kindergartens, pre-school grades in public primary schools and other public forms of pre-school education – they are only charged for food.

Parents of children aged 3–5 must pay for their children using pre-school education for time periods exceeding the time set by the municipality for free schooling, education and care (not less than 5 hours a day) and for food. The fee for each hour beyond the unpaid time may not exceed PLN 1 (EUR 0.23). The municipal council may lay down the conditions for partial or total exemption from this fee.

The school year in all schools and establishments begins on 1 September each year and ends on 31 August of the following year. Didactic and educational classes normally begin on 1 September (or the first working day of September) and end on the first Friday after 20 June. At stage I and stage II sectoral vocational schools and post-secondary non-tertiary schools, as well as all types of schools for adults, education and classes may begin on the first working day of February and end on the last Friday of January.

Pupils who are at the age to which compulsory education and compulsory learning applies and who come from abroad are admitted to public schools under the conditions applicable to Polish nationals on the basis of documents such as: a certificate, confirmation or another document confirming the completion of a school or another stage of education abroad, or another document issued by a school abroad confirming the attendance of a pupil coming from abroad at a school abroad and indicating the grade or stage of education which the pupil completed at the school abroad. If the sum of school years cannot be established on the basis of a certificate, confirmation or other document, the pupil may be accepted on the basis of a written declaration of the sum of school years of the student, submitted by the student’s parent or adult student.

Determining the class in which a foreign pupil will study at a school in Poland is based on the sum of the years of schooling completed abroad.

Persons arriving from an EU or EFTA Member State, on the terms applicable to Polish nationals, also benefit from education in public schools for adults, public stage II sectoral vocational schools, public post-secondary non-tertiary schools, public art schools, public establishments and public colleges of employees of social services, and from continuing education in the form of vocational qualification courses.

A pupil is admitted to a public primary school in the place of residence ex officio (i.e. the school cannot refuse to admit a pupil). A pupil is admitted to another public primary school and to a public secondary school if the school has placements available. If there is no place in the school concerned, the authority running the school in the area concerned indicates which school has such a place.

Pupils arriving from abroad who do not speak Polish or do not have a sufficient level of education are entitled to a minimum of 2 hours of additional free Polish language classes per week. Moreover, preparatory departments may also be created at schools for pupils not familiar with the Polish language. Education in the department takes place until the end of the school year in which the pupil was admitted to the department and may be shortened or extended by no more than one school year. The school may also employ a person who speaks the language of the student’s country of origin as a teacher’s assistance. Citizens of Ukraine who arrived in Poland after 24 February this year in connection with hostilities are entitled to a minimum of 6 hours of additional Polish language classes per week free of charge.

Primary and secondary schools apply a six-degree grade scale from 1 to 6, where 1 is the lowest grade and 6 – the highest.

Primary school pupils, excluding schools for adults, have the right to free access to textbooks, educational materials or practice materials intended for compulsory educational activities in general education. Textbooks and materials are provided by the school, which receives a subsidy from the state budget for this purpose.

Pupils who have been issued a certificate on the need for special education, attending secondary schools, may apply for a subsidy for the purchase of textbooks and educational materials as part of the Government aid scheme for pupils, ‘Wyprawka szkolna’ [School set].

Pupils graduate from primary school if, as a result of final classification, they have received positive final classification grades from all compulsory educational classes and have taken the eighth grade test. The eighth grade test, forming part of an extramural examination system, is conducted in written form and covers the Polish language, maths and a modern foreign language. The eighth grade test checks to what extent the pupil or student meets the requirements set out in the educational curriculum of general education for primary school. The minimum result that the pupil should obtain from this test is not defined. However, the results obtained in the eighth grade test are included on the certificate of detailed results of this examination and are taken into account during recruitment to secondary schools.

Secondary school final examinations (Matura exam) are carried out, as part of an extramural examination system, for graduates having secondary education or secondary vocational education and allow them to obtain a certificate of secondary education. In addition to graduates of Polish schools, the Matura exam can also be taken by persons holding a certificate or other document issued abroad, which confirms their secondary education. The basis for the Matura exam are the requirements set out in the educational curriculum of general education for the general and technical secondary school. The Matura exam is carried out once a year, between May and September, on primary, additional and resit dates, in accordance with the communication published annually on the website of the Central Examination Commission.

Graduates take this examination from the following compulsory subjects:

• Polish language (oral and written);
• modern foreign language (oral and written);
• mathematics (written);
• national minority language – (oral and written) for graduates of schools or departments in which the language of a given national minority is taught.

The written part of the Matura exam in compulsory subjects is carried out at the basic level, while no level is specified for the oral part.

Graduates take a compulsory written Matura exam in one additional object. The written Matura exam in additional subjects (biology, chemistry, philosophy, physics, geography, history, music history, art history, information technology, Latin language and ancient culture, language of ethnic minority, language of national minority, modern foreign language, Polish language, regional language, mathematics, civic studies) is carried out at the extended level and covers the requirements defined in the educational curriculum for general education, for the basic and extended scope. The level is not determined for the oral part of examinations in additional subjects (language of ethnic minority, language of national minority, modern foreign language, regional language). However, the written Matura exam in a modern foreign language as an additional subject is carried out at the extended level and covers the requirements defined in the educational curriculum of general education for the basic and extended scope or at the bilingual level, and includes requirements defined in the educational curriculum for bilingual departments. Graduates may take the written Matura exam in no more than five consecutive additional subjects. The minimum result that a graduate should obtain from this examination – from additional subjects – is not defined.

The obligation to take the written part of the Matura exam on one supplementary subject does not apply to a graduate who has:

• a diploma confirming professional qualifications in a profession taught at the technical level, or
• a professional diploma in a profession taught at the technical level, or
• certificates of professional qualifications from all qualifications identified in a given profession taught at the technical level, or
• certificates of professional competence from all qualifications specified in a given profession taught at the technical level, or
• certificates of professional qualifications and certificates of professional competence from all qualifications identified in a given profession taught at the technical level, taking into account the conditions under which the holder of a certificate of professional competence, a certificate of professional qualification or a certificate of participation in the profession, respectively, may obtain a professional diploma or a diploma attesting professional qualifications in the profession taught at the technical level.

In connection with the introduction of a new educational system, the Matura exam on new terms will be carried out for:

1. graduates of 4-year general secondary schools – starting from the school year of 2022/2023;
2. graduates of 5-year-technical secondary schools – starting from the school year of 2023/2024;
3. graduates of stage II sectoral vocational schools who have completed their education in a stage I sectoral vocational school as graduates of an eight-year primary school – starting from the school year of 2023/2024.

However, the Matura exam on the existing terms will be carried out:

1. up to and including the school year of 2026/2027 – for graduates of 3-year general secondary schools;
2. up to and including the school year of 2027/2028 – for graduates of 4-year-technical secondary schools;
3. up to and including the school year of 2028/2029 – for graduates of stage II sectoral vocational schools who have completed their education in a stage I sectoral vocational school as graduates of lower secondary school (gimnazjum).

The certificate of matriculation is obtained by a graduate who has taken the Matura exam in the compulsory subjects and obtained from each of these examinations, carried out both in the oral and written part, at least 30% of available points and has taken examination in one of the aforementioned additional subjects.

As of 2025, the certificate of matriculation will be obtained by a graduate who has taken the Matura exam in the compulsory subjects and one selected additional subject and obtained from each of these examinations at least 30% of available points.

The results of the Matura exam, both in compulsory and additional subjects, constitute the basic criterion for recruitment to different fields of studies.

A pupil or graduate who is not a Polish national, who finds it difficult to understand the text read due to limited knowledge of the Polish language, may take, on the basis of a positive opinion of the teachers’ board:

1. the eighth grade test, except for the eighth grade test in a modern foreign language – in conditions and form adapted to their educational needs and psychological and physical abilities resulting from that limitation;
2. the Matura exam, except for the Matura exam in a modern foreign language, language of national minority, ethnic minority or regional language – in conditions and form adapted to their educational needs and psychological and physical abilities resulting from that limitation.

Graduates of general secondary schools may continue education in post-secondary non-tertiary schools with education period of up to 2.5 years. The condition for admission to post-secondary non-tertiary schools is having secondary or secondary vocational education. It is recognised by law (i.e. without the need to submit opinions of Polish authorities or institutions) that secondary education is confirmed by certificates or other documents issued in the educational systems of EU or EFTA Member States, which grant the right to take up tertiary education in that state. Other certificates or education documents obtained in an EU or EFTA Member State may only be recognised by the educational authority by way of administrative procedure.

Pupils and graduates of stage I and II sectoral vocational schools, technical secondary schools and post-secondary non-tertiary schools who have completed a qualification vocational course, adults who have completed practical vocational training for adults or job-specific training for adults, if the job-specific training programme took into account the requirements set out in the training curriculum for the profession concerned and persons fulfilling the conditions for admission to an extramural examination, who pass the examination certifying qualifications in the profession or professional examination^[1] within the scope of a given qualification specified in the profession, respectively, receive a certificate of qualifications in the profession or a certificate of professional competence, and after passing examinations in all qualifications specified in a given profession and having the appropriate educational level, also a certificate of professional qualifications or a professional diploma⁷allowing them to work in the profession concerned.

Graduates of stage I sectoral vocational school may continue education:

1. in a stage II sectoral vocational school providing education in the profession in which a common qualification was determined with the profession taught in the stage I and II sectoral vocational schools. The admission of a person coming from abroad to a stage II sectoral vocational school is subject to the possession of a certificate or other document issued abroad recognised as evidence of basic vocational training in Poland or a final administrative decision confirming basic vocational training in Poland. Graduates of stage II sectoral vocational schools, after passing the Matura exam and obtaining a certificate of matriculation, will be able to continue education by studying(education in stage II sectoral vocational schools began in September 2020);
2. in a general secondary education school for adults from the second grade, in order to obtain secondary education and take the Matura exam, which will enable them to continue their education at a university;
3. in qualification vocational courses carried out by:
   1. public and non-public schools carrying out vocational education within the scope of professions, except for art schools, in which they provide education, and in respect of other professions regulated in the sectors to which the professions in which the school educates belong,
   2. public and non-public lifelong learning institutions and vocational training centres,
   3. labour market institutions (Public Employment Services, Voluntary Labour Corps) conducting educational and training activities,
   4. labour market institutions (employment agencies, training institutions, institutions of social dialogue, institutions of local partnerships) that conduct educational and training activities and are accredited as qualified vocational courses by the educational authority referred to in the Education Law,
   5. entities carrying out educational activities referred to in the Education Law and whose vocational qualification courses have been accredited by the educational authority referred to in this Act.

In connection with the changes implemented in vocational education, students enrolled in education from 1 September 2019 (and subsequent years) in stage I sectoral vocational schools, technical secondary schools and post-secondary non-tertiary schools, and from 1 September 2020 in stage II sectoral vocational schools, are educated in accordance with the teaching curriculum that takes into account the requirements set out in the programme bases for education in vocational education professions. All persons commencing education since 1 September 2019 are required to take a professional examination or an examination for the title of apprentice(in the case of students of stage I sectoral vocational schools who are young workers training under employers who are craftspersons). Taking a professional examination or an examination for the title of apprentice is a condition for being promoted to the next grade level/term or for graduating.

In addition, persons who have completed a qualification vocational course and adults who have completed practical vocational training for adults or job-specific training for adults may take the examination confirming their qualifications in the profession or professional examination if the job-specific training programme took into account the requirements set out in the educational curriculum for vocational education or the educational curriculum for professional education.

Higher education and science

The following forms of education are provided in the higher education and science systems:

1. first-cycle studies – the form of training to which candidates holding a certificate of matriculation or other document specified in the provisions on higher education and science are accepted, leading to the award of the professional title of bachelor, engineer or equivalent,;
2. second-cycle studies – a form of education to which candidates with a university degree are admitted, ending with obtaining the professional title of master’s degree, master of engineering or equivalent degree;
3. uniform master’s degree – a form of education to which candidates with a certificate of matriculation or another document specified in the provisions on higher education and science are admitted, ending with obtaining the title of master’s degree, master of engineering or equivalent professional title;
4. doctoral schools – education of doctoral students carried out by a university, a science institute of the Polish Academy of Sciences, a research institute or an international institute operating in the territory of Poland, set up on the basis of separate provisions, for which candidates with a professional master’s, master of engineering or equivalent degree or persons who demonstrate the highest quality of scientific excellence are admitted, ending with obtaining a doctoral degree (in science or arts);
5. postgraduate studies – a form of education for which candidates with full qualifications at least at level 6 of the Polish Qualifications Framework, obtained in the tertiary education and science system are admitted, carried out at a university, science institute of the Polish Academy of Sciences, research institute or Medical Centre for Postgraduate Education, ending with obtaining partial qualifications at level 6, 7 or 8 of the Polish Qualifications Framework;
6. specialist training – a short form of training carried out by vocational higher education schools allowing students to acquire full qualifications at level 5 of the Polish Qualifications Framework, ending with the receipt of a certificate of a qualified specialist or a certificate of qualified technology specialist.

Universities are divided into public universities (created by a state authority) and non-public universities (which may be set up by a natural person or a legal person other than a local authority or a state or self-governing legal person).

Most data on the Polish higher education and science system can be found in the Integrated System for Information on Science and Higher Education (POL-on). It is the most comprehensive repository of data on Polish science and higher education. All the information that must be publicly available can be found on this platform, including: registers of higher education institutions, information on fields of study and educational profiles, higher education evaluation indicators, aggregated student figures, a register of degree awarding rights, as well as a register of patents and protection rights. Students can be admitted either by recruitment or confirmation of learning outcomes, or transfer from another university or university abroad.

Students may apply for admission to first-cycle studies or uniform master’s degree studies if they can provide:

1. the certificate of matriculation or a certificate of matriculation and a certificate of the results of the Matura exam in the various subjects referred to in the provisions on the education system;
2. the certificate of matriculation and a diploma attesting to professional qualifications in the profession taught at the technical level referred to in the provisions on the education system;
3. the certificate of matriculation and a professional diploma in the profession taught at the technical level referred to in provisions on the education system;
4. the certificate of matriculation and a certificate of the results of the Matura exam in the various subjects and a diploma attesting to professional qualifications in the profession taught at the technical level, as referred to in the provisions on the education system;
5. the certificate of matriculation and a certificate of the results of the Matura exam in the various subjects and the professional diploma in the profession taught at the technical level referred to in the provisions on the education system;
6. a certificate or other document recognised in the Republic of Poland as a document entitling them to apply for admission to studies in accordance with Article 93(3) of Act on the Education System;
7. a certificate and other document or diploma referred to in the Act on the Education System (Article 93(1) of the Act on the Education System);
8. a certificate or diploma recognised in the Republic of Poland as a document entitling the holder to apply for admission to studies, in accordance with a bilateral agreement on mutual recognition of education;
9. a certificate or other document recognised as equivalent to the Polish certificate of matriculation under the provisions applicable until 31 March 2015.

The documents entitling the holder to first-cycle studies or uniform master’s degree studies listed in points 2 to 5 above apply from 1 January 2022.

The conditions and procedure for admissions to studies are defined autonomously by universities.

Admission to first-cycle studies or uniform Master’s degree studies are based on the results of:

1. the maturity examination;
2. the Matura exam;
3. the results of the maturity examination or the Matura exam and examination(s) confirming qualifications in the profession; 
4. the results of the maturity examination or Matura exam and professional examination(s).

The higher education institution determines the results which constitute the basis for admission to degree programmes and makes them public by 30 June of the year preceding the academic year in which recruitment is to take place and, in the case of the establishment of a higher education institution or a degree programme in a specific field, level and profile, immediately.

A university may carry out additional admission examinations only if it is necessary to test artistic abilities, physical fitness or special aptitude to undertake studies which have not been tested in the course of the Matura exam and, in the case of candidates who hold a foreign document, also to the extent that they are not covered by the results of the foreign examination or the educational results recorded in that document.

A person may be admitted to a second-cycle degree programme if they hold a university diploma and meet the entry requirements set by the university.

Certificates and other documents issued in the educational systems of EU or EFTA Member States that grant the right to take up studies in these countries may be submitted directly to Polish universities and do not require the opinion of other institutions. Indeed, the principle of recognition of foreign entitlement to tertiary education within analogous scope is applicable. Therefore, a foreign certificate granting the right to apply for admission only to certain fields and types of studies in a given EU or EFTA Member State grants the right in Poland to apply for admission to studies with the same or similar study programmes. The rights to take up tertiary education obtained in a given country and their scope should be documented prior to arrival in Poland.

A higher education institution may confirm learning outcomes achieved through a learning process outside the study system to those applying for admission to a given field, level and profile, if it has a positive assessment of the quality of education in those courses or scientific category A+, A or B+ in terms of the discipline for which the heading is assigned or the leading discipline for which the heading is assigned.

Learning outcomes are confirmed to the extent corresponding to the learning outcomes defined in the study programme. Learning outcomes are not confirmed for the study programmes referred to in Article 68(1)(1)–(10) of the Law on Higher Education and Science, which take into account education standards.

Learning outcomes can be confirmed for a person with:

1. the documents required for admission to first-cycle studies or uniform master’s degree studies and at least 5 years of professional experience – when applying for admission to first-cycle studies or uniform master’s degree studies;
2. full qualification at level 5 of the Polish Qualifications Framework or a qualification granted under the foreign higher education system corresponding to level 5 of the European Qualifications Framework referred to in Annex II to the Recommendation of the European Parliament and of the Council of 23 April 2008 on the establishment of the European Qualifications Framework for lifelong learning – when applying for admission to first-cycle studies or uniform master’s degree studies;
3. full qualification at level 6 of the Polish Qualification Framework and at least 3 years of professional experience after graduation – if the candidate applies for second-cycle studies;
4. full qualification at level 7 of the Polish Qualifications Framework and at least 2 years of professional experience after completing a second-cycle degree or a uniform master’s degree – in the case of applying for admission to another first-cycle or second-cycle degree course or to a uniform master’s degree course.

As a result of the validation of learning outcomes, not more than 50% of the ECTS (European Point Transfer System) credits allocated to the courses covered by the study programme can be credited. The order of enrolment is determined by the outcome of the validation of learning outcomes. The number of students admitted to study on the basis of proof of learning outcomes is not more than 20% of the total number of students per subject, level and profile.

Studies at the university are provided in the form of full-time studies or extramural studies.

The academic year runs from 1 October to 30 September and is divided into two semesters.

In the academic year 2022/2023, there are 364 universities in Poland, of which 131 are public, 216 are non-public universities and 17 are church universities (including the John Paul II Catholic University of Lublin).

Graduates of first-cycle studies are awarded the bachelor’s or engineer’s degree or equivalent professional degrees:

1. architect engineer – after achieving the learning outcomes specified for studies in the field of architecture;
2. fire safety engineer – after achieving the learning outcomes specified for studies in safety engineering at the Central School of Fire Service in studies for firefighters;
3. bachelor’s degree in nursing – after achieving the learning outcomes specified for studies in the field of nursing;
4. bachelor’s degree in obstetrics – after achieving the learning outcomes specified for studies in the field of obstetrics.

Graduates of second-cycle studies are awarded the master’s or master of engineering degree or equivalent professional degrees:

1. master of engineering in architecture – after achieving the learning outcomes specified for studies in the field of architecture;
2. master of engineering in fire safety – after achieving the learning outcomes specified for studies in the field of fire safety engineering, conducted for fire safety engineers at the Central School of Fire Service;
3. master’s degree in nursing – after achieving the learning outcomes specified for studies in the field of nursing;
4. master’s degree in obstetrics – after achieving the learning outcomes specified for studies in the field of obstetrics.

Graduates of uniform master's degree studies are awarded the master’s or master of engineering degree or equivalent professional degrees:

1. medical doctor – after achieving the learning outcomes specified for studies in the field of medicine;
2. dentist – after achieving the learning outcomes specified for studies in the field of dental medicine;
3. veterinarian – after achieving the learning outcomes specified for studies in the field of veterinary medicine;
4. master’s degree in pharmacy – after achieving the learning outcomes specified for studies in the field of pharmacy;
5. master of engineering in architecture – after achieving the learning outcomes specified for studies in the field of architecture;
6. master of engineering in fire safety – after achieving the learning outcomes specified for studies in the field of fire safety engineering, conducted for firefighters in candidate service at the Central School of Fire Service.

Taking up tertiary education in Poland by nationals of EU or EFTA Member States

Nationals of EU and EFTA Member States and their family members residing in the territory of Poland are not charged any tuition fee by a public university for full-time studies in Polish.

The condition for the aforementioned nationals to undertake studies is undergoing the recruitment proceduredetermined by the university. If they are admitted to the studies, they have – just like all foreign nationals – the right to apply for selected financial assistance benefits (excluding maintenance grant and student loan), i.e.: rector’s scholarship, scholarship for persons with disabilities, allowance, scholarship financed by regional and local authorities, scholarship for achievements in science or sport, financed by a natural person or a legal person other than a state or self-government legal person and the minister’s scholarship. The aforementioned nationals who take up education in doctoral schools operated by universities and science institutes receive doctoral scholarship. Foreign nationals who are young scientists may also receive the minister’s scholarship for outstanding young scientists.

Tuition fees at public universities in Poland

A public university may charge tuition fees for educational services related to:

• education as part of extramural studies;
• education as part of postgraduate studies;
• specialist training;
• retaking specific classes in full-time studies due to the unsatisfactory academic results;
• studies carried out in a foreign language;
• classes not covered by the studies programme;
• education of foreign nationals as part of full-time studies in Polish.

Tuition fees at non-public universities in Poland

Non-public universities charge tuition fees for both full-time and extramural studies, as well as for post-graduate studies and other forms of education.

Continuing and vocational education

Adults may be educated in a primary school for adults, general secondary school for adults, as part of continuing education in extracurricular forms: through general competency courses (general education), qualification vocational courses, vocational skill courses and other courses that allow for obtaining and supplementing knowledge, skills and professional qualifications (vocational education) and in post-secondary non-tertiary schools and stage II sectoral vocational schools.

A vocational qualification course is a course whose educational curriculum incorporates the curriculum for training in the profession of vocational education in a single qualification, the completion of which makes it possible to take a professional examination for that qualification. The entity carrying out the vocational qualification course is obliged to take into account, in the educational curriculum of the course, all the components relevant to the qualification concerned, indicated in the training curriculum for vocational training in the profession of vocational education. Completion of this course allows for taking the professional examination, in respect of the qualification concerned, conducted by the district examination board. A person who completes a vocational qualification course and passes the examination confirming vocational qualifications or the professional examination in respect of the qualification concerned, receives a certificate confirming the qualifications in the profession a certificate of professional competence.

A professional certificate or a certificate confirming vocational qualifications may be awarded to a person who has the level of education required for the profession concerned (relevant basic vocational, basic industrial or secondary or secondary vocational education) or has passed extramural examinations in the scope of the requirements set out in the educational curriculum for a basic vocational school, a stage I sectoral vocational school or a stage II sectoral vocational school respectively conducted by district examination bodies, and has passed examinations in the scope of all qualifications specified in the profession concerned.

Vocational training courses may be carried out in professions specific to particular sectors if the possibility of organising a qualifying vocational course in a given profession derives from the legal provisions laying down the classification of vocational education professions.

Vocational qualification courses may be carried out by:

• public and non-public schools carrying out vocational education within the scope of professions in which they provide training and in respect of other professions regulated in the sectors to which the professions in which the school educates belong;
• public and non-public lifelong learning and vocational training centres;
• labour market institutions (Public Employment Services, Voluntary Labour Corps) conducting educational and training activities;
• labour market institutions (employment agencies, training institutions, institutions of social dialogue, institutions of local partnerships) that conduct educational and training activities and are accredited by a qualification vocational course, awarded by an educational advisor, in accordance with the provisions of the education legislation;

entities carrying out educational activities referred to in the Education Law and whose vocational qualification courses have been accredited by the educational authority referred to in this Act.

Qualification system in Poland

There is an Integrated Qualification System in place in Poland. It is intended to promote lifelong learning, verify competences and facilitate employment by enhancing the transparency of qualifications and the possibility of comparing them in Poland and abroad.

The Integrated Qualification System also comprises tools such as:

• the Polish Qualifications Framework – a description of the eight qualification levels determined in Poland, corresponding to the respective levels of the European Qualifications Framework;
• the Integrated Qualification Register – a public register kept in an ICT system, recording qualifications included in the Integrated Qualification System;
• uniform standards for the description of qualifications and quality assurance of non-formal education qualifications.

The Integrated Qualification System refers to qualifications understood as a specific set of learning outcomes(consistent with the requirements established for a qualification) whose achievement has been verified in validation and formally confirmed by an authorised certification body. The Integrated Qualification System in Poland covers three types of qualifications:

• qualifications awarded in education and higher education;
• ‘regulated’ qualifications which are awarded on the basis of other legal provisions (apart from formal education);
• ‘market’ qualifications which are granted without a legal basis established in commonly applicable legal provisions.

Documents (certificates, certificates of professional qualifications, diplomas) confirming a given level of qualifications have a graphic symbol of the Polish Qualifications Framework displayed (for full or partial qualifications). However, in the case of postgraduate diplomas, the graphic symbol of the Polish Qualifications Framework is affixed only if the qualification obtained has been included in the Integrated Qualification System. If a university does not include a qualification awarded after completing postgraduate studies in the Integrated Qualification System, a certificate of postgraduate studies is issued without the appropriate graphic symbol.

Polish language learning

Polish language courses are organised by universities, technical universities, non-public universities and private language schools. These may be holiday courses, semester courses, annual courses, Polish language workshops or postgraduate studies in teaching Polish culture and Polish language as a foreign language. These courses are payable. The Ministry of Education and Science finances preparatory courses for studying in Polish for recipients of the scholarship of the Polish National Agency for Academic Exchange (NAWA) in selected academic centres. These courses are free of charge for NAWA scholarship recipients.

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¹Professional qualification or diploma attesting to professional qualifications. On the other hand, persons who undergo education in accordance with the educational programme bases for the professions of professional education specified in the provisions issued on the basis of Article 46(1)(3) of the Act of 14 December 2016 (Education Law), in force since 1 September 2019, pass the professional examination and receive a certificate of professional competence or a professional diploma. 

Cultural life

The basic organisational form of cultural activities in Poland are publicly funded cultural institutions – from museums, galleries, art centres and artistic institutions (such as drama and opera theatres or philharmonic orchestras), to the numerous local small libraries and culture centres. The number of cultural institutions in Poland is currently close to 7000. In addition to the above-mentioned entities, many non-governmental organisations, churches and religious associations and private companies carry out cultural activities. Information on cultural life and entertainment in Poland is available in daily press (the largest newspapers include cultural information for the following week in Friday editions), on television, radio (including thematic channels) and on the Internet.

Museums remain the most important institutions protecting cultural heritage and disseminating knowledge about it. Many of them are located in monuments of exceptional importance for the history of Poland. To give just a few examples: the Royal Castle in Warsaw – Museum, Residence of Kings of the First Republic of Poland, Royal Castle in Wawel – National Collections of Art, Museum of King Jan III’s Palace at Wilanów or the Royal Łazienki Museum in Warsaw.

The most spectacular activities of museums and galleries include organising exhibitions based on own collections or collections of other museums. An equally important task is to expand the collection. Museums accumulate interesting collections of both old and contemporary art. Some of them have world-famous works of art in their collections such as ‘Lady with an Ermine’ by Leonardo da Vinci and ‘Landscape with the Good Samaritan’ by Rembrandt – in the National Museum in Kraków or the ‘The Last Judgment’ by Hans Memling – in the National Museum in Gdańsk.

In line with contemporary exhibition trends, museums modernise their exhibitions and renovate their premises. In 2021, after several years of reconstruction, the Gallery of Ancient Art was opened at the National Museum in Warsaw and at the National Museum in Kraków, a new permanent Gallery was created, featuring the Polish art of the 20th and 21st centuries. In 2022, the Memorial Museum for Auschwitz Residents was opened in Oświęcim.

Museums are usually open from Tuesday to Sunday until approximately 4 p.m., some of them until 6 p.m. In every museum, access to permanent exhibitions is free of charge on one day of the week. The institutions encourage people to take advantage of their offer by introducing numerous discounts, such as family tickets and admission fee waivers. It should be noted that access to state martyrological museums is free of charge.

Drama theatres operate in all major cities. The artistic season runs from 1 September to 31 August, with the holiday break, for most scenes, taking place in July and August. During the summer, mainly the theatres located in tourist destinations, e.g. Wybrzeze Theatre in Gdańsk, with a stage in Sopot and Pruszcz Gdański, the Stanislaw Ignacy Witkiewicz Theatre in Zakopane, the Witold Gombrowicz City Theatre in Gdynia with a summer show in Orłów and selected private theatres (such as the Kamienica Theatre and 6th Floor Theatre located in Warsaw) operate. The dramatic scenes with the longest tradition and most recognisable are: the National Theatre in Warsaw and the Helena Modrzejewska National Old Theatre in Kraków. In addition, in March 2023, the Polish Classics Theatrewas appointed, organised by the Ministry of Culture and National Heritage. The new artistic institution was established with the aim of increasing the number of stagings of masterpieces of Polish classical drama on the theatre stage and the premières of the latest Polish translations of world classics.

It should be added that in large cities there are also 24 community puppet theatres, displaying performances for school children and young people, as well as for adults. In this category, there are also numerous groups with non-governmental or private status.

Among the many theatre festivals in Poland, the Gdansk Shakespeare Festival, the Divine Comedy International Theater Festival, the International Festival of Jewish Culture in Warsaw – ‘Singer’s Warsaw’, the International Festival of Puppetry Art in Bielsko-Biała, the International Theatre Festival ‘Walizka’ [‘Suitcase’] in Łomża.

As far as the state-run artistic institutions are concerned, the largest, not only in Poland, but also in Europe, is the Teatr Wielki – Polish National Opera in Warsaw, with a repertoire of opera and ballet classics and contemporary works. The institution cooperates with world-famous creators and artists, and internationally renowned entities. Other opera theatres are located in the 10 largest cities of the country. The Podlasie Opera and Philharmonic, the Warsaw Chamber Opera, the Grand Theatre, Łódź, the Grand Theatre, Poznań (named after famous Polish composer Stanisław Moniuszko), the Kraków Opera, the Silesian Opera in Bytom, the Baltic Opera House in Gdańsk, the Wrocław Opera, Opera at the Castle in Szczecin, Opera Nova in Bydgoszcz, Krakow Chamber Opera, Polish Royal Opera in Warsaw). Philharmonic orchestras operate in the largest cities of all regions of the country. The Warsaw National Philharmonic Orchestra, a state-owned artistic institution, enjoys a special reputation. A remarkable music centre is the Krzysztof Penderecki European Centre for Music in Lusławice with a unique European arboretum founded by the centre’s patron. Recognised by connoisseurs are the National Polish Radio Symphony Orchestra in Katowice and the National Forum of Music in Wrocław, cultural institutions operating in new magnificent edifices, recognised as works of architectural and acoustic art. Popular classical music festivalsinclude: Music Festival in Łańcut, Chopin Festival in Duszniki Zdrój and the ‘Warsaw Autumn’ Festival of Contemporary Music in Warsaw, the ‘Chopin and his Europe’ International Music Festival in Warsaw and the Andrzej Markowski International Festival Wratislavia Cantans in Wrocław. In addition to the events focused on classical music, there are also jazz music festivals, such as ‘Jazz na Starówce’ [‘Jazz in the Old Town’] in Warsaw or ‘Jazz on the Odra’ in Wrocław. Music lovers can also enjoy classical music in natural scenery, among others: in Warsaw in the Royal Łazienki (from May to September) and in Żelazowa Wola – the place of birth of the famous Polish composer Frederic Chopin. Poland organises competitions that are important for the international music environment: the International Chopin Piano Competition (Warsaw), International Henryk Wieniawski Violin Competition (Poznań), International Stanisław Moniuszko Vocal Competition (Warsaw), International Paderewski Piano Competition (Bydgoszcz), Grzegorz Fitelberg International Competition for Conductors (Katowice), Karol Szymanowski International Music Competition (Katowice) and the Stanisław Moniuszko International Competition of Polish Music (Rzeszów).

Poland is a country that stands out in Europe for the richness and diversity of its ethnographic regions, where phenomena in the fields of arts, folk handicrafts and folklore in the broadest sense are still alive and cultivated. Local creators, folklore bands, local poets and bards, but also regional products and brands are part of the cultural offer and promotion of regions. Various folk cultural operators organise projects in small towns and large conurbations to protect, educate and popularise intangible cultural heritage. A few recurrent initiatives are worth mentioning here: Regional Meetings of Smiths in Wojciechów, the ‘Malowana Chata’ [‘Painted Hut’] Competition in Zalipie, the Subcarpathian Easter Parade of Guards, the Folk Toys Festival in Stryszawia, the ‘Palma Kurpiowska’ [‘Kurpie Palm’] Competition in Łyse, the Corpus Christi procession in Łowicz and the Kraków Nativity Scene Competition. Various parts of the country host prestigious ethical and artistic folklore festivals, including: the National Festival of Folk Bands and Singers in Kazimierz nad Wisłą, the International Festival of Mountain Regions Folklore in Zakopane, the ‘All Mazurkas of the World’ Festival in Warsaw, the Jagiellonian Fair in Lublin, the International Folklore Festival ‘Świat pod Kyczerą’ in Legnica, the Sejmiki Wiejskich Zespołów Teatralnych in Tarnogród. During these events, regional, festive, song and dance groups and other folklore groups promoting an authentic folklore or folklore artistically developed showcase their artistic output.

In addition, there are two professional folk art groups in Poland: the Stanisław Hadyna Song and Dance Ensemble ‘Śląsk’ and the Tadeusz Sygietyński Folk Song and Dance Group ‘Mazowsze’, which are also cultural institutions. Their mission is to widely promote the Polish folklore through stylised and artistically developed programmes referring to regional dances, songs and folk music.

The prices of tickets to theatres, operas and philharmonic orchestras are diversified and depend on a number of factors (including the location of the institution, its profile and size). Almost all of them apply discounts for children, youth and students (upon presentation of the International Student Identity Card – ISIC) and seniors. For more expensive events, it is possible to purchase cheaper entry passes (without a guaranteed right to a numbered seat).

Large cities have both local and state cultural institutions whose mission is to present and promote contemporary art, such as the National Art Gallery, the Centre for Contemporary Art – Castle Ujazdowski, the Museum of Modern Art in Warsaw, the Museum of Art in Łódź and the Centre of Contemporary Art ‘Znaki Czasu’ in Toruń. The Centre for Polish Sculpture in Orońsko is a unique institution, presenting its permanent collection and temporary exhibitions both in its original interiors and in the Sculpture Park, situated in a 19th-century park. The Centre is also a place for artistic work and creative workshops.

Poland has an extensive network of cinemas, from multiplex cinemas to small studio ones. The repertoire includes both popular global blockbusters and the best Polish films, ambitious European, American and Asian cinema. In addition, documentaries and short films are also played. Foreign feature films presented in Polish cinemas are usually not dubbed, while animated films for children are.

It is worth emphasising that Poland is an attractive country for tourists. The following sites are on the UNESCO World Heritage List: the historic centre of Kraków and Warsaw, the Centennial Hall in Wrocław, the historic salt mines in Wieliczka and Bochnia, the Old Town in Zamość, the Białowieża Forest, the medieval city of Toruń, the Castle of the Teutonic Order in Malbork, Kalwaria Zebrzydowska – an architectural and landscape complex and pilgrimage site, as well as 6 wooden churches of southern Małopolska, 8 wooden churches of the Carpathian region (the total entry includes 16 churches from Poland and Ukraine), Muskau Park in Łęknica, lead, silver and zinc ore mine in Tarnowskie Góry and the region of prehistoric striped flint mining Krzemionki near Ostrowiec Świętokrzyski. Also included on the List is Auschwitz-Birkenau, the German Nazi concentration and extermination camp (1940–1945) in Oświęcim.

Social life

The official language in Poland is Polish. Foreign languages most frequently used by Poles include English and, to a lesser extent, German, French and Russian.

Polish holidays which are at the same time public holidays include: 1 January – New Year’s Day; 6 January – Epiphany; in March or April (Sunday and Monday) – Easter (movable feast); 1 May – Public Holiday; 3 May – Third of May Constitution Day; May or June – Pentecost (movable feast), May or June (Thursday, 9 weeks after Easter) – Corpus Christi (movable feast); 15 August – Polish Army Day/Ascension of the Blessed Virgin Mary; 1 November – All Saints’ Day; 11 November – National Independence Day; 25–26 December – Christmas. Sundays are public holidays.

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Civil status records

Events, i.e. birth, marriage, death are registered in the form of civil status records in the civil status register by the head of the public registry office competent for the location of the event. The civil status records drawn up in the civil status register constitute the exclusive evidence of the occurrence of the events declared in them in the territory of Poland. For the purpose of documenting the event, including in certain judicial or administrative proceedings, full and abridged extracts from civil status records are issued from the civil status register. The Polish legislation also provides for the possibility of drawing up a Polish civil status record in one of the specific procedures on the basis of the relevant foreign document confirming the event (e.g. in the case of transcription – on the basis of a foreign civil status document, if the transcription is not contrary to the Polish legal order).

Birth of a child

The birth of a child in the territory of Poland must be reported to the public registry office competent for the place of birth of the child, within 21 days of the date of drawing up the birth card or, if the child was stillborn, 3 days from the date of drawing up the stillbirth card. Birth may be reported in two ways: either by going to the public registry office personally or in the form of an electronic document. The birth card/stillbirth card is a medical document issued and submitted to the public registry office by the entity conducting medical activity.

The birth card is handed over to the head of the public registry office within three days of the date of its preparation, while the stillbirth card is handed over to the head of the public registry office within one day of the date of its preparation. The birth declaration is the obligation of: the mother or father of the child having full capacity to act. The mother or father of the child who have reached 16 years of age make the declaration if they have limited capacity to act. In other cases, the declaration is made by: the statutory representative or the mother’s guardian. Birth may also be reported by a proxy. If no birth declaration has been made within the said time limits, registration of birth, including the choice of the name for the child, take place ex officio.

After registration of birth, the head of the public registry office issues one free abridged extract from the birth certificate ex officio to the person reporting the birth.

Marriage

A marriage may be entered into only by a woman and a man who meet the conditions laid down in the Family and Guardianship Code. The consents to marriage should be submitted before the head of the public registry office, in the presence of two adult witnesses. Same-sex marriages and civil unions, including between two people of the same sex, are not admissible or legally regulated.

Marriage can be entered into in two forms: before a chosen head of the public registry office or before a clergyman (religious marriage with civil law effects).

Marriage is entered into when a man and a woman who are present at the same time make a statement before the head of the public registry office that they are entering into a marriage with one another.

Persons wishing to enter into a marriage should present to the head of the public registry office an identity document and file marriage documentation, i.e.:

• a written declaration that they have no knowledge of the existence of impediments to marriage,
• a permission to marry, if required by the provisions of the Family and Guardianship Code,
• a court permit to give consent to marriage via a proxy and a power of attorney if the consent to marriage is to be given via a proxy.

If a Polish national does not have civil status records drawn up in Poland, they file a foreign civil status document or other document issued in a state in which a civil status register is not kept, confirming their birth and, if they have been previously married – a document confirming marriage together with a document confirming cessation or annulment of marriage or confirming the declaration of void marriage.

In the case of obstacles to the receipt of any of these documents which are difficult to overcome, the court may release that person from the obligation to submit or present them.

Marriage is also entered into when a man and a woman entering into marriage, who are subject to the internal law of a church or another religious association, in the presence of a clergyman, declare the will to simultaneously enter into marriage under Polish law and the head of the public registry office then draws up a marriage certificate.

In order for a religious marriage to give rise to civil law effects, certain conditions must be met: the bride and groom (persons wishing to enter into a marriage) – before entering into a marriage – must obtain a certificate from the head of the public registry office confirming absence of impediments to marriage and make a declaration before them as regards the surnames of the spouses and their children. After a marriage has been entered into – a clergyman is obliged to, within 5 days, send to the head of the public registry office competent for the place of marriage the aforementioned declaration together with a declaration stating that the consents to marriage have been filed in their presence. The documents indicated are the basis for drafting a marriage certificate.

A foreigner, including a national of an EU or EFTA Member State, entering into a marriage in Poland, presents an identity document and submits, in addition to a written assurance, a document stating that they can enter into a marriage in accordance with the applicable law. If, on the basis of the documents submitted, it is impossible to determine the data necessary to draw up the marriage certificate (i.e. determine the personal data and marital status), the foreign national submits an extract from the birth certificate and, if that person has already been married – an extract from the marriage certificate with an annotation of its cessation, annulment or determination of its non-existence or an extract from the marriage certificate with a document confirming its cessation or annulment or a document confirming determination of a void marriage.

Documents confirming cessation, annulment or determination of a void marriage are, among others: an abridged extract from the death certificate or an extract from a valid and final judgment of the court declaring death of the previous spouse or their recognition as deceased, an extract from a valid and final judgment of the court on divorce, an extract from a valid and final judgment of the court on marriage annulment, an extract from a valid and final judgment determining a void marriage.

The declaration of the surname of each of the spouses after entering into marriage and of the children coming from the marriage is submitted to the head of the public registry office and recorded in the protocol of acceptance of the consents to marriage, and in the case of entering into a religious marriage, before the head of the public registry office draws up a certificate confirming the absence of impediments to marriage. The spouses may:

• have a common surname, being the previous surname of one of them,
• retain their previous surnames,
• combine their previous surname with the other spouse’s surname. The surname created by this combination may not consist of more than two parts.

If no declaration is made as regards the surname, each spouse retains their previous surname. Children have the surname which is the surname of both spouses. If the spouses have different surnames, the child has the surname indicated in their unanimous declarations. The spouses may indicate: a surname belonging to one of them, a surname created by combining the mother’s surname with the father’s surname. If the spouses have not submitted a declaration on the surname of the child, then the child is to have the surname consisting of the mother’s surname and the father’s surname.

Once the marriage certificate has been drawn up, one abridged extract from the marriage certificate is issued ex officio and free of charge.

Death

Death is reported at the public registry office competent due to the place of death, by submitting the death card (a medical document confirming death, obtained by a person entitled to proceed with the burial) within 3 days from the date of its preparation – and if the death occurred as a result of an infectious disease – within 24 hours of death.

Reporting death is the obligation of (in the following order): the spouse, descendants (e.g. the child), ascendants (e.g. parents, grandparents), persons related up to the 4th degree of kinship relationship (e.g. a brother), relatives by affinity in direct line up to the 1st degree (e.g. father-in-law, mother-in-law).

After registration of death, the head of the public registry office issues one free abridged extract from the death certificate ex officio.

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Public transport in Poland is varied and includes:

• buses: urban and out-of-town – operating across the country,
• trains: international, inter-regional, provincial, urban/agglomeration trains – for selected cities,
• trams – operating in larger cities,
• subway – in Warsaw,
• bicycles – in larger cities, e.g. Warsaw, Kraków, Poznań, Wrocław or Gdańsk, it is possible to use publicly available bicycle rental.

Buses, trams and the subway operate from very early in the morning until approximately 11.00 p.m. Night buses run in large cities.

Public transport tickets can be purchased in ticketing vending machines (many vending machines do not accept coins, only payment cards), kiosks (‘Ruch’), certain stores, at subway stations or from the vehicle driver (please note that purchasing tickets from the driver is not possible in all public transport vehicles). Tickets purchased from the driver can be more expensive. One ticket type is used in (urban) buses, trams and the subway; however, it is different in each city. This means that, for example, tickets purchased in Kraków cannot be used in Warsaw.

Tickets may be: single-fare or valid for a certain period of time: 24 hours, 30 days, 90 days. Depending on the city, two types of tickets are used: single-fare and time-limit.

Periodic tickets in urban public transport in some cities allow for the use of trains within the city and the surrounding areas, free of charge. For example, with a season ticket valid in Zone II of urban transport in Warsaw, it is possible to use, in addition to SKM Fast Urban Railway, trains of the Mazovia Railways and Warsaw Commuter Railway within the area of Warsaw and some neighbouring municipalities.

A single-fare ticket is only valid for one journey, regardless of its length. In this case, when switching from one bus to another, a new ticket should be validated – unless it is a 24-hour, weekly or monthly ticket (such tickets are used, for example, in Warsaw).

A time-limit ticket is valid for a certain amount of time (e.g. 10 or 30 minutes). Travelling with such a ticket allows for switching between the means of public transport (such tickets are used, for example, in Łódź and Warsaw).

Suburban bus tickets are purchased from the driver or ticket offices at bus stations. Suburban areas and some cities also have private buses and vans, in which the driver is paid the transport fee. Some suburban buses operate as part of an integrated public transport system and have the same tickets as public transport.

There are four types of trains in Poland. The fastest and most comfortable are Express Intercity Premium (EIP) and Express Intercity (EIC) of the rail carrier PKP Intercity S.A. – the stops are made only in larger cities and there are fewer stops than with other types of trains. Fast trains (IC; TLK) stop more often and are cheaper, while passenger (regional) trains stop at all stations and are the cheapest.

As regards the price of train tickets, it depends on the policy adopted by transport operators and organisers of public collective transport. Cheaper tickets may be available when purchasing many days in advance and for connections that are less popular. There are also many promotional offers and statutory discounts and reductions applicable to all carriers.

It is possible to purchase a ticket via mobile apps, online, at ticket machines, at ticket offices and usually for an additional fee with the conductor, the latter fee being waived if it is not possible to purchase a ticket at the place of departure (e.g. no ticket offices).

International and national airline connections in Poland, offered by Polish and foreign air carriers, are operated from airports in Warsaw, Modlin, Bydgoszcz, Katowice, Kraków, Łódź, Gdańsk, Lublin, Olsztyn, Poznań, Radom, Rzeszów, Szczecin, Wrocław and Zielona Góra.

Airline tickets may be purchased from ticket offices at airports or online, using websites of air carriers or various flight search engines.

In recent years, urban bicycles have been very popular in Poland. Their most important characteristic is the possibility to easily take and return a bicycle – each operator uses its own system. You can borrow a bicycle from any station and return it to any station, as well. A special computerised system ensures authorisation and settlement of the riding time. This is usually done using a magnetic or chip card, which can be ‘charged’ with a specified amount to cover the deposits and fees for the rides. In order to encourage users, in most systems, the first half hour of riding is free. There are currently several urban bicycle rental systems in Poland.

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