Living and working conditions: Poland

EU and EFTA Member State citizens may take up employment in Poland under the same conditions as Polish citizens without the need to obtain a work permit.

In Poland, it is possible to seek work independently either by submitting CVs and letters of motivation to chosen employers or through:

• the EURES (European Employment Services) network which is coordinated by the European Labour Authority and brings together public employment services and other authorised organization, and which is aimed at supporting employee mobility within EU or EFTA Member States. Every citizen of these states may use services provided by the network, including EU job placement and provision of information on working and living conditions in the respective states. Polish job adverts are published in the European Job Mobility Portal which contains job adverts from all public employment services in EU and EFTA Member States as well as other EURES members and partners, including ones placed by Polish District Employment Offices and Voluntary Labour Corps;
• District Employment Offices (powiatowy urząd pracy), which place job adverts in the Central Job Offers Database (Centralna Baza Ofert Pracy). To have access to all job adverts held by a District Employment Office, it is necessary to register with the Office as an unemployed person or a job seeker. Upon registering, it will also be possible to access those job adverts for which the data of the Polish employer has been made known to the Office which is to select appropriate candidates to work and refer them to the employer;
• Voluntary Labour Corps (Ochotnicze Hufce Pracy), which provides recruitment services mainly to the youth, and its job adverts may be found in the Job Placement (Pośrednictwo pracy) Database and the Central Job Offers Database;
• employment agencies, providing job placement and job placement services, career guidance, personnel consultancy and temporary work. In order to operate legally in Poland, employment agencies must obtain a certificate which confirms that they have been entered into the National Register of Employment Agencies (KRAZ) by the Marshal of the Province of the agency’s registered office. Employment agencies are not allowed to charge the persons for whom they are seeking employment or any other paid work or whom it is assisting in selecting a proper job and place of work with any fees other than the fee related to delegating to work abroad for foreign employers (travel costs of the posted person, costs of visa, costs of medical examination and translation of documents). The fees may be charged for the costs actually incurred in relation to such delegation, provided that they are specified in the agreement concluded with the individual who is posted to work abroad. A list of certified employment agencies is available on the website (KRAZ): https://stor.praca.gov.pl/portal/#/kraz. In addition, employment agencies publish job adverts on their websites;
• operators authorised to provide job placement services without the obligation to register as an employment agency, i.e. foreign entrepreneurs from EU and EFTA Member States that hold certificates issued in the state of origin and provide job placement services in Poland (excluding temporary work) based on the notification submitted to the Province Marshall (Marszałek Województwa);
• Internet portals run by entities which provide job placement services only by storing and making available information about job adverts online in the form of electronic documents. These entities are not required to register as an employment agency.

Polish employers and employment agencies publish job adverts in the press, the Internet or in their premises, as well as by other means of communication e.g. social media.

Most daily newspapers, both nationwide and local, have special columns with job adverts.

Links:

By placing a job advert, employers normally request candidates to submit their CV (Curriculum Vitae) which should contain the following information: personal data (name and surname, address, contact telephone number and e-mail address), information about professional career (all types of work which has allowed the candidate to gain experience which may be useful for the new position), education, as well as the acquired professional qualifications and additional skills.

The CV should be as concise as possible. It should not exceed one or two A4-size pages of white paper. The CV should be followed by a signed consent for processing personal data with the following wording:

“I hereby express my consent to have my personal data included herein processed for the purposes of the recruitment process in accordance with the Act of 10 May 2018 on the protection of personal data (Journal of Laws of 2018, item 1000, as amended) and in accordance with Regulation (EU) of the European Parliament and of the Council No 2016/679 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 other required document, a letter of motivation, justifies why a particular job has been applied for. It is more personal than the Curriculum Vitae. As a rule, it is handwritten and does not exceed one A4-size page.

Templates of CVs and letters of motivation are available e.g. on the Public Employment Services Vortal in the folder "For the unemployed and job seekers", or on the Europass website.

CVs and letters of motivation may be delivered in person, by post, or electronically. The form of contact with applicants is specified by employers in their job adverts. In addition, employers and operators providing job placement services in Poland have their own dedicated IT tools that can be used to apply for a job.

Employers make a preliminary selection of the candidates based on the documents they have submitted, and conduct interviews with the short-listed candidates.

Links:

Links to sample websites with employment opportunities in Poland[1]:

[1] These websites are mostly kept by private entities. Listing them does not constitute in any way a recommendation for the owner of the website by the Labour Market Department of the Ministry of Economy and Social Policy, but only an example illustrating a wide spectrum of possibilities of seeking employment in Poland.

Definition

Although there is no uniform definition of the terms internship and apprenticeship in Poland, the following definitions used on the Polish labour market mat be helpful in understandings the terms:

1. a form of professional activation of persons registered as unemployed and an instrument which enables those persons to acquire vocational skills;
2. apprenticeships for students at vocational education schools, excluding trade schools of 1^st degree;
3. mandatory apprenticeships/internships for tertiary school students conducted as an element of the curriculum;
4. mandatory apprenticeships/internships required upon completion of education to be admitted to employment in regulated professions;
5. internships/apprenticeships offered by employers on the free market, including graduate apprenticeships;
6. pupil internships with employers for pupils at vocational education schools (i.e. pupils of trades schools of 1^st degree who are not young workers and technical secondary school students).

Re. 1)

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

Arranging for an internship for a person registered as unemployed at a District Employment Office (Powiatowy Urząd Pracy) is regulated under the provisions of the Act on the rules of activation of the umeployed and job seekers. An internship should be adapted to the intern’s abilities, education and current experience, and it should also be structured around a specific programme.

Internships for the unemployed are arranged by District Employment Offices which receive internship adverts from employers (who can also indicate the unemployed whom they wish to accept as an intern).

An unemployed person is issued with a referral to participate in an internship by the Head of District (Starosta) (the District Employment Office on his/her behalf), which signs a contract for arranging the internship with the employer. The employer must appoint a supervisor for the intern and put in place the internship programme agreed with the District Employment Office. Upon completion of the internship, the unemployed person receives the employer’s assessment of the tasks performed and skills acquired, and with a document issued by the District Employment Office to confirm participation in this form of professional activation.

Although the initiative to take an intern is most often taken by employers, unemployed persons themselves can also seek for a place where they can complete an internship.

Internship programmes for the unemployed are addressed to people registered at District Employment Offices, but the participants are not deemed as employed persons.

Re. 2)

Apprenticeships for vocational school students (excluding trade schools of 1^st degree)

Matters related to apprenticeships conducted as part of vocational education are regulated under the provisions of the Act on the Education Law and implementing acts thereto.

In accordance with regulations on practical vocational training, apprenticeships are organised for students of technical secondary schools, trade schools of 2^nd degree and post-secondary non-tertiary schools in order to enable them to apply and broaden the acquired knowledge and vocational skills in real working conditions. The knowledge, skills and personal and social competences to be acquired by students during inter alia apprenticeships, as well as the number of apprenticeship hours, are defined in the curriculum of teaching a given profession. The place and number of weeks for apprenticeships are set forth in the core curriculum for a given profession of the trade education. Apprenticeship programmes are conducted under agreements between school principals and entities which accept pupils as apprentices, and can be arranged throughout the school year, including summer vacations.

Re. 3)

Apprenticeships for tertiary school students are regulated in the Act of 20 July 2018 on the Law on higher education and science, but there is no clear definition of the term. In accordance with the Act, curricula of practical studies provide for apprenticeships of at least: 6 months – for first-cycle studies and long-cycle Master’s degree studies; 3 months – for second-cycle studies. The said provision does not apply to the curricula of studies which prepare students to pursue the following professions: doctor, dentist, pharmacist, nurse, midwife, laboratory diagnostician, physiotherapist, medical paramedic, veterinarian, architect, teacher - where education must be taken into account.

An education standard is a set of education rules and requirements regarding methods of education, teachers, general and detailed learning outcomes, and the method of verification of the learning outcomes achieved.

Study curricula should lay down the length, rules and form of apprenticeships and the ECTS score students must obtain during the apprenticeship.

Participation in an apprenticeship which is included in a study curriculum is obligatory and it is required to graduate and obtain a diploma confirming higher education at the level concerned.

Doctoral school curricula may provide for apprenticeships in the form of conducting classes, or participating in conducting classes, of maximum 60 teaching hours annually.

Re. 4)

Mandatory apprenticeships/internships required upon completion of education to be admitted to employment in regulated professions

In accordance with 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 requires meeting the requirements laid down in the rules of a given Member State concerning access to the profession concerned. Every EU Member State decides on regulating access to professions at its sole discretion. Therefore, a profession may be a regulated profession in one EU Member State, while it may be a non-regulated profession in other Member States.

The European Commission’s Regulated Professions Database contains professions which are regulated in respective EU Member States. Every profession must be considered on a case-by-case basis. Certain professions require completion of a mandatory apprenticeship or internship upon completing one’s education in order to be granted access to employment, but there are some which are not subject to that requirement.

Apprenticeship is prescribed for such professions as construction engineer, architect, surveyor, geologist, tax adviser, auditor, teacher, property appraiser etc. A detailed description of the qualification criteria for respective regulated professions can be found in the Regulated Professions Database.

In accordance with the said Directive, if access to a specific regulated profession in the home Member State requires completing an apprenticeship, the competent authority of the home Member State, when considering an application for authorisation to pursue a regulated profession, shall recognise an apprenticeship completed in another Member State and shall take into account apprenticeships completed in third countries.

There is also the adaptation period (the pursuit of a regulated profession in the host Member State under the responsibility of a qualified member of that profession). If any substantial differences are found during the vocational qualification recognition procedure regarding vocational training or education or regarding a specific profession itself, the competent authority may require the applicant to complete an adaptation period to complement the missing knowledge or skills. An adaptation period may take up to 3 years and involve additional fees. More detailed information about a specific regulated profession is provided by the authority competent for that profession.

Re. 5)

Internships/apprenticeships offered by employers on the free market, including post-graduate apprenticeships

Employers offer internships/apprenticeships to persons who want to gain professional experience and in order to verify their skills and/or preparation to perform specific tasks before offering them full-time employment. They may do so at their sole discretion.

Matters related to post-graduate apprenticeships are regulated by the provisions of the Act of post-graduate apprenticeships. The purpose of internships based on these provisions is to help graduates acquire practical vocational skills. The apprenticeship organiser may take an apprentice who has completed at least a lower secondary school (gimnazjum) and is not older than 30 years of age as of the date of starting his/her apprenticeship. Post-graduate apprenticeship programmes are meant to help graduates acquire experience and practical skills which are required in the profession they will pursue. A graduate takes part in a post-graduate apprenticeship under an agreement between him/her and the apprenticeship organiser. The organiser may be a natural person, a legal person or an organisational unit without legal personality.

Re. 6)

Pupil internships with employers for vocational school pupils (i.e. pupils of trade schools of 1^st degree who are not young workers and technical secondary school students)

In order to enable pupils of 1^st degree students who are not young workers and students of technical secondary schools to acquire the required professional experience and practical skills in real working conditions under an agreement between them and the employer, the students are offered an opportunity to undergo pupil internship during the period of their education. This is organised under different rules than vocational preparation for young workers.

Pupil internship is a tool which enables employers to support pupils as early as at the school level, remunerate selected pupils and further the employer–pupil–school relationship. Pupil internship allows employers to acquire personnel that will match their respective business models and support the local labour market.

The scope of subjects covered during a pupil internship is agreed with the principal of the school concerned in consultation with the pupil or parents of an underage pupil. The term "pupil internship" is much broader than practical vocational training, but it can cover practical vocational training. During such an internship, pupils can absorb teaching content and acquire skills included in their vocational curricula, or learn things not covered by their curricula, which will improve their chances of employment in their acquired profession in the future. Where a pupil internship covers teaching content from a curriculum, the school principal can discharge the pupil from the obligation to undergo practical vocational training, in whole or in part, under a certificate issued by the employer. Subjects which go beyond the scope of practical vocational training can be covered as part of a pupil internship, but they cannot be credited as part of the practical vocational training.

An entity that accepts a pupil for a pupil internship is obliged to ensure that the pupil has safe and healthy working conditions in accordance with the Labour Code Act.

The pupil internship period counts as part of the period of employment related to the employee entitlements concerned.

Availability of internships and apprenticeships for EU or EFTA citizens

Internships, graduate traineeships and apprenticeships in Poland are open, on a general basis, to all citizens of EU and EFTA Member States.

Eligibility

Internships, graduate traineeships and apprenticeships in Poland are open, on a general basis, to all citizens of EU and EFTA Member States.

Implementation

Internship for a person registered as unemployed at a District Employment Office

This type of internship is organised in accordance with the provisions of the Act on the promotion of employment and on labour market institutions, and is provided under an agreement concluded between the Head of District and the employer in accordance with the programme specified therein. The internship programme should take into account the unemployed person’s mental, physical and health abilities, level of education and current professional qualifications.

The internship programme should define:

1. the name of the profession or specialisation concerned;
2. the scope of tasks to be performed by the unemployed person;
3. the type of vocational qualifications or skills to be acquired;
4. the manner of confirming the vocational qualifications or skills acquired;
5. the supervisor of the intern.

The Head of District inspects the course of the internship and whether it complies with the applicable agreement. Upon completion of the internship, he/she issues the unemployed person with an internship certificate.

Apprenticeship as part of vocational education

The contract for practical vocational training, including apprenticeship, is concluded under the agreement concluded between the school principal and an entity which accepts pupils for practical vocational training, including apprenticeship.

The contract for practical vocational training should define:

1) the name and address of the entity which accept pupils for practical vocational training, and the place where the training is to be conducted;

2) the name and address of the school referring the pupil for practical vocational training;

3) the profession for which the practical vocational training will be provided;

4) a list with full names of the pupils to take part in the practical vocational training, divided into groups;

5) the form of practical vocational training to be provided - practical classes or apprenticeship;

6) the rights and obligations of the parties to the contract;

7) the manner in which the parties will pay the costs related to the practical vocational training, including calculation of those costs;

8) additional arrangements between the parties to the contract regarding the practical vocational training.

Internship/apprenticeship on the free market

Internships and apprenticeships undertaken on the free labour market are based on various types of contracts concluded between the employer and intern/apprentice, e.g. a contract of fixed term employment, a contract of mandate contract, or voluntary work.

Post-graduate apprenticeships

It is a type of a civil-law contract concluded between the apprentice and employer. Applicants for post-graduate apprenticeships are not required to rely on the agency of an employment office or school, and the employer decides whether to take the apprentice at his/her sole discretion. Importantly, the prospective apprentice must complete a lower-secondary school (gimnazjum) and must not be older than 30 years of age as of the start of his/her apprenticeship. If the apprentice reaches the age of 30 during his/her apprenticeship, the apprenticeship is not interrupted and may be continued until the end of the term of the contract. Neither is the apprentice required to have the Polish citizenship - it is sufficient for him/her to have completed a school equivalent to the Polish lower-secondary school (gimnazjum).

Apprenticeship

The apprentice contract is a civil-law contract. It must be made in writing and include the following:

1. the type of work in which the apprentice is to acquire experience and practical skills;
2. the period of apprenticeship;
3. the weekly working time for the apprenticeship;
4. if the apprenticeship is paid - the amount of the wage.

The employer must ensure that the conditions offered to the apprentice are equivalent to the conditions laid down in occupational health and safety (OHS) regulations. Furthermore, apprentices are also subject to the provisions on equal treatment. This means no discrimination on grounds of race, nationality, age, sex, religious denomination or disability.

Apprenticeships may not be longer than 3 months and, according to regulations, a new contract may not be signed with the same company after the lapse of this period, even after longer time. The apprentice’s working time may not exceed 8 working hours a day, or 40 hours a week on average in the 5-day working week. The apprentice is also entitled to 11 hours of uninterrupted rest time a day and 35 hours of uninterrupted rest time a week.

Upon completion of apprenticeship, the employer is obliged to issue an apprenticeship certificate which should show the apprenticeship period, the number of hours, the type of tasks performed by the apprentice and, possibly, the employer’s evaluation of the apprentice.

Living and working conditions

Information can be found in the "Living and Working" section of the EURES portal.

Where to find opportunities

Information about internships for unemployed persons registered at District Employment Offices is published in the Central Job Offers Database (https://oferty.praca.gov.pl) and is available directly at District Employment Offices.

Information about post-graduate apprenticeships is published:

1. directly by entities that take apprentices;
2. by academic career offices operating at tertiary education institutions;
3. by entities which gather and provide information about vacancies through ICT systems (e.g. by websites with job adverts, websites for pupils/students, the "Zielona Linia" website and other entities).

Individual tertiary education institutions publish information about apprenticeships and internships e.g. via academic career offices. At larger tertiary education institutions, it often happens that individual departments themselves provide their students with opportunities to participate in internships and apprenticeships.

Information about places of practical classes / apprenticeships for pupils of the education system is provided either individually or through websites of respective schools.

Announcements regarding apprenticeships at public administration institutions for pupils and students, as well as internships and apprenticeships offered by employers on the free market is published in the Central Job Offers Database.

Funding and support

Internship as a form of professional activation of persons registered as unemployed and as an instrument enabling these persons to acquire professional skills

A person participating in this type of internship is entitled to a grant equal to 120% of the unemployment benefit paid by the District Employment Office which on behalf of the relevant Head of the District referred the person to the internship.

Apprenticeship for students of vocational education schools (excluding trade schools of 1^st degree)

During the period of vocational training, a young worker is entitled to remuneration calculated as a percentage of the average monthly salary in the national economy in the previous quarter, applicable from the first day of the following month after its announcement by the President of the Central Statistical Office in the Monitor Polski Official Journal of the Republic of Poland. The percentage ratio of remuneration is:

• in the first year of education - not less than 5%;
• in the second year of education - not less than 6%;
• in the third year of education - not less than 7%;
• in the case of vocational training to perform specific work - not less than 4%.

Internships during degree programmes

A student is usually not remunerated during internships during degree programmes.

Compulsory internships/placements required after graduation in order to gain access to employment in regulated professions 

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

Internships/traineeships offered by employers on the open market, including graduate traineeships

Issues of remuneration for work performed during internships and traineeships on the free market are arranged individually between the person undertaking the internship or traineeship and the entity hosting the internship or traineeship.

As regards graduate traineeship, the law does not impose payment for graduate traineeship, which means that the parties may agree on whether it is paid or unpaid. In the case of a paid graduate traineeship, the remuneration cannot be higher than twice the minimum wage, as established under the Act on minimum wage (the law does not impose the payment of contributions for this type of traineeship).

In the case of an unpaid graduate traineeship, the contract may be terminated at any time by either party. If the trainee is paid, the contract can be terminated by giving seven days’ notice. The termination shall be made in writing.

Apprenticeship with employers for students of vocational education schools (i.e. students of trade schools of 1^st degree who are not young workers and technical secondary school students)

The apprentice shall receive a monthly allowance, unless the parties to the apprenticeship contract agree that the apprenticeship is unpaid.

The monthly cash allowance may not exceed the minimum wage.

Where to advertise opportunities

In accordance with information included in the Section "Where to seek opportunities to take up In accordance with information included in the Section "Where to seek opportunities to take up internship and apprenticeship", employers rely largely on the Central Job Offers Database to publish information about available internships and apprenticeships.

Published in that database are:

1. proposals of apprenticeships and internships submitted by employers themselves on the electronic form available at https://www.praca.gov.pl. Once completed by an employer, the form is automatically forwarded to the Information and Consultation Centre of the Employment Services "Zielona Linia" (https://zielonalinia.gov.pl), where it is formally verified and sent to the Central Job Offers Database for publication;
2. proposals of student apprenticeships at public administration institutions submitted by central agencies and their subordinate units on the electronic form available at https://www.praca.gov.pl. Once completed, the form is automatically forwarded to the system of the Central Job Offers Database. To verify the data received in the form, the system generates an automatic message to the sender with a request to formally confirm the data. Once the sender finally acknowledges the data, the proposal is published in the Central Job Offers Database;
3. proposals of internships from employment offices controlled by respective district employment offices. These proposals are entered in the computer system of the public employment service and subsequently transferred to the Central Job Offers Database. Internships are addressed solely to unemployed persons registered at District Employment Offices who are in a special situation on the labour market. They are not equivalent to employment. Internship proposals are available at District Employment Offices indicated in respective offers.

Additionally, employers announce information about recruitment to apprenticeships by contacting individual persons and publishing adverts in the press and online, as well as through employment agencies, academic career offices operating at schools, the Voluntary Labour Corps, schools with which they cooperate, websites addressed to job seekers, legal entities and institutions and local government institutions.

Announcements of internships and apprenticeships which are published on websites either come from the owners of these websites or are retrieved from websites of other private or public institutions with which a given website cooperates.

Funding and support

In order to apply for financial support related to taking an intern or apprentice, employers should approach respective District Employment Offices or the Voluntary Labour Corps across Poland.

As regards apprenticeships for pupils, employers should approach relevant schools and education superintendent offices.

The cash allowance cost paid to a student taken on as a trainee may be deductible by the employer.

Legal framework

Information can be found in the section "Apprenticeship" / Description of systems.

Description of schemes

Definition of vocational preparation

In Poland, vocational preparation is defined as:

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

Re. 1)

Vocational preparation for young workers

Vocational preparation of young workers is provided under a contract for work as part of vocational preparation programme and covers two forms of education: vocational training and specific work training. Vocational training is meant to prepare young workers to work as qualified workers or journeymen and covers practical vocational training which is arranged at the employer under terms and conditions laid down in separate regulations, as well as theoretical training. Specific work training is meant to prepare young workers to work as trained workers and can concern selected works related to vocational training. Vocational training is not longer than 36 months and may be extended for longer than 12 months if the pupil concerned failed to pass to a higher school grade or graduate his/her school. Specific work training can take between 3 to 6 months. As regards young participants in the Volunteer Labour Corps, the time limit can be extended until completion of the 8-grade primary school and take a total of maximum 22 months.

An employer who employs young persons for the purpose of vocational preparation in the form of vocational training refers them to receive supplementary theoretical education either at a trade school of 1^st degree (known as the school scheme) or a vocational training centre or a school which provides vocational education in the form of supplementary theoretical education classes for young people, in accordance with the provisions on lifelong learning in off-school forms; such an employer can also provide supplementary theoretical education on their own account. An employer who employs young persons for the purpose of vocational training follows a teaching programme which takes into account the relevant core curriculum for a profession taught at trade specified in the classification of professions for trade education system, or a programme which ensures satisfaction of the examination requirements specified in the standards which form the basis for journeyman exams in professions not specified in the classification of professions for trade education system, as laid down in regulations on classification of professions and specialisations for the purposes of the labour market. As regards specific work training, the duration, scope and programme of such training are established by the employer with account taken of selected teaching content based on the core curriculum for a profession taught at trade specified in the classification of professions for trade education system or a programme which ensures satisfaction of the examination requirements set out in the standards which form the basis for journeyman exams in professions not specified in the classification of professions for trade education system, but specified in regulations on classification of professions and specialisations for the purposes of the labour market.

Vocational preparation of young workers which is provided in the form of vocational training ends with an examination. A young person hired by an employer who is not a craftsman, who is taking supplementary education at a trade school of 1^st degree, takes an exam confirming his/her vocational qualifications or a vocational exam (this applies to young workers who started vocational training in the school year 2019/2020) before a regional examination committee. A young person hired by an employer who is a craftsman takes a journeyman qualification exam conducted by an examination commission of a relevant chamber of crafts. Specific work training ends with an exam. Young persons hired by employers who are not craftsmen take the exam directly before their employers, while young persons hired by employers who are craftsmen take the exam before an examination board of a relevant chamber of crafts as prescribed by the Polish Craft Association (Związek Rzemiosła Polskiego).

Re. 2)

Vocational preparation for adults as a form of professional activation for the unemployed allowing them to acquire practical experience and vocational qualifications.

Vocational preparation for adults is initiated and financed by District Employment Offices. This form of activation is available to persons registered as unemployed and certain categories of persons registered as job seekers at the District Employment Office. Vocational preparation for adults is provided under a contract concluded between the Head of the District (Starosta) and the employer or between the Head of the District, the employer and the training institution involved. The in-service practice component at the employer accounts for more than 80% of the vocational training programme. The theoretical part (maximum 20% of the programme) can be provided either by the employer or the training institution.

Vocational preparation for adults can have two forms:

1. practical vocational training for adults – which takes 6-12 months and allows the trainee to take either an exam confirming his/her vocational qualifications or a journeyman exam;
2. specific work training for adults – which takes 3-6 months and is meant to give selected vocational qualifications or skills which the trainee must acquire to perform specific professional tasks relevant for a profession listed in the classification of professions and specialisations for the purposes of the labour market.

An unemployed person who is in the course of vocational preparation is eligible for a grant paid by the District Employment Office. In addition, the Head of the District may partially refund the cost of vocational training materials to the employer. Programmes of vocational preparation for adults are addressed to persons registered at District Employment Offices and are not equivalent to employment.

Eligibility

In Poland, professional preparation of young workers and professional preparation of adults may be participated, in line with the general rules, by all citizens of EU and EFTA Member States.

Living and working conditions

Young workers

Young workers are hired by an employer under an employment contract for the purpose of professional preparation. The issues of work conditions and remuneration in the case of employment of young workers are regulated by the Labour Code. Employers pay remuneration to young workers, which is reimbursed from the Labour Fund together with social security contributions.

The programme of vocational preparation of young people in school occupations is based on the core curriculum of education in trade school occupations as defined by the Regulation of the Minister of National Education or on standards of examination requirements by the Polish Craft Association.

If a participant of the vocational training passes the exams, the employer who educated him/her receives co-financing of the training costs from the Labour Fund. The issues of working conditions and remuneration in the case of employment of young workers are regulated in Section IX of the Labour Code.

Professional preparation of adults

Vocational preparation of adults as a form of professional activation of the unemployed registered with the District Employment Office is provided under a contract concluded between the Head of the District and the employer or between the Head of the District, the employer and the training institution. More than 80% of the programme accounts for the internship component at the employer. The theoretical part of the programme (no more than 20% of the programme) can be provided by the employer or the training institution.

This type of vocational preparation of adults for persons registered with the District Employment Office does not have the character of employment.

Where to find opportunities

Information about places where vocational preparation can be undertaken by young people is provided by craft chambers and guilds, and the Voluntary Labour Corps. Information about opportunities to undertake vocational preparation as a young worker is provided to candidates also by specific employers.

As regards vocational preparation for adults, relevant information can be sought in the Central Job Offers Database and directly at District Employment Offices.

Funding and support

Professional preparation of young workers

Remuneration issues in the case of employment of young workers are regulated by the Labour Code. Employers pay remuneration to young workers, which is reimbursed from the Labour Fund together with social security contributions.

Professional preparation of adults

An unemployed person in the period of professional preparation is entitled to a grant equal to 120% of the amount of the unemployment benefit paid by the District Employment Office.

Where to advertise opportunities

Proposals for vocational preparation places for young workers can be submitted by employers using the form on the website https://men.gov.pl/dodatki/mapazawodowe/, while proposals for vocational preparation places for adults can be advertised by employers in the Central Job Offers Database (before an adult vocational preparation offer is placed in the database, it is verified by a District Employment Office).

Funding and support

In the case of professional preparation of young workers, the remuneration of a young person is paid by the employer.

Remuneration of young workers together with social insurance contributions can be reimbursed to the employer from the Labour Fund, provided that the employer has concluded a contract for reimbursement of remuneration and social insurance contributions with the relevant Regional Voluntary Labour Corps Headquarters and can be reimbursed from the Labour Fund. In order to obtain reimbursement, the employer submits an application for conclusion of a contract for reimbursement of remuneration to the Voluntary Labour Corps Centre for Education and Youth Work competent for the place of professional preparation. The application can be submitted independently or through an organisation of employers.

In addition, employers who have concluded an employment contract with young workers for the purpose of professional preparation are entitled to a subsidy of training costs, which is also financed from the Labour Fund. In the case of vocational training, employers can receive co-financing up to PLN 8,081 (EUR 1,741.6) for a period of 36 months. In the case of vocational training in professions identified by the minister competent for education and training in the forecast on the demand for professions in the domestic market, the amount of co-financing of training costs of one young worker is up to 10,000 PLN (2,155 EUR). In the case of apprenticeship to perform a specific work, the amount of co-financing of training costs is up to PLN 254 (EUR 54.7) for each full month of training. In order to obtain co-financing, the employer submits an application to the commune office competent for the place of residence of the young worker.

In the case of vocational preparation of adults, the district employment offices pay employers a monthly amount, as defined by regulations, of reimbursement of the costs of consumables and a premium for the education of the unemployed person after he/she passes the exams, upon completion 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 State citizens may either rent or acquire the ownership right to flats under the principles which apply to Polish citizens – the Polish provisions do not discriminate against these citizens in terms of their access to housing or instruments which that support renting or purchase.

Residents of a given commune who meet certain requirements (including the income criterion) may apply for renting a communal flat. These flats have low rental fees but they normally offer a lower standard.

Flats with rental fees below the market level are also constructed by social housing initiatives (Polish, społeczne inicjatywy mieszkaniowe, or SIM) which operate in ca. 200 cities. The social rental housing segment meets the housing needs of average earners. Applicants for renting such flats must meet specific income criteria (depending on the location of the flat and the size of their household) and must not have any other flat. They must also pay in a contribution which is equivalent to 30% of the value of the flat. The contribution is refunded upon the lapse of the rental period. In order to create such dwellings, social housing initiatives, communal companies and housing cooperatives may apply for preferential reimbursable financing subsidised from the state budget.

Tenants of new flats and revitalised flats (built as part of cooperation between investors and communes) are able to apply for rental allowances. The allowances will be granted to persons who meet certain requirements relating to inter alia income, property or use of the flat. The amount of the allowance will depend on the number of people in the household and will be region specific (i.e. it will depend on the cost of building a flat in a specific location). Selection of tenants will be the responsibility of the commune. The criteria established by the commune (e.g. income, number of children, disability, economic migration) will be used to compile a list of tenants with whom the investor will conclude rental contracts, provided that the tenants can demonstrate rental credibility (i.e. ability to pay the rent regularly).

From 9 February 2022, the income criterion is PLN 2,265 (EUR 488) in a single-person household and PLN 1,698.76 (EUR 366) in a multi-person household.

A new solution available in Poland for finding a residential unit is social rental agencies (Polish, społeczne agencje najmu, or SAN). In this model, a social rental agency (an entity cooperating with a municipality under a contract), leases flats from private owners and then rents them to persons who meet economic or social criteria laid down in a relevant resolution of the municipality council. A person seeking a flat applies to the municipality where the fulfilment of the criteria is verified and, if fulfilled, he/she is referred to the social rental agency to choose a flat.

Looking for a flat

Adverts of flats to rent or purchase can be found in newspapers and in the Internet. Accommodation can also be found by placing own adverts in newspapers and Internet portals or through a real estate agent. If the latter option is used, expenses related to looking for a flat will be increased by the commission paid to the real estate agent. When renting a flat, the commission is normally equivalent to the monthly rent, and when buying a flat - it is ca. 2-3% of the purchase price.

If you are looking for a flat on your own, you can contact the sales office of a developer of your choice and check the project in legal terms, i.e. view the land and mortgage register and the National Court Register to check whether the developer has a building permit and is not bankrupt, etc.

When buying a flat, you can use the services of a real estate agent (e.g. a real estate agency) or sign a contract with a developer or a housing cooperative. Most developers request the first payment to be made within 3-7 days after the date of the contract.

Before your real estate agent undertakes any activities, you should first sign an agency contract. The agency contract should specify what specific activities the real estate agent should perform and what remuneration he or she is entitled to. The contract should also specify the real estate agent who is responsible for its performance and should include a declaration regarding an active civil liability insurance for any damage which may be caused in relation to performing the agent’s activities. The agency contract is what is known as the duty-of-care contract rather than a result-based contract. Therefore, under such a contract, the agent undertakes e.g. to look for a flat, not to actually find it.

Purchasing or renting a flat

In Poland, the purchase of any kind of real estate should be confirmed by an agreement concluded before a notary in the form of a notarial deed.

A rental agreement may be concluded for a definite or indefinite period of time. The Act on the protection of the rights of tenants, communal housing resources and on amending the Civil Code includes a catalogue of causes for terminating a rental agreement. The landlord may cancel a rental agreement if the tenant is in default of payment of the rent for at least three complete payment periods, if the tenant has rented, sub-rented or transferred the flat (or its part) for use free of charge without the required written approval from the landlord, or if the tenant has seriously violated the house regulations. The termination notice should be made in writing and specify the cause for termination. The landlord may terminate a rental agreement upon serving a 1-month notice, with the effect at the end of the calendar month.

The tenant may terminate a rental agreement signed for an indefinite period of time at any moment and for any reason (or without stating any reasons) by serving a termination notice to the landlord.

Before signing the agreement, the landlord may request the tenant to pay a security deposit. The deposit serves as security of any potential claims related to the use of the flat beyond normal wear and tear as well as any amounts due under the rental agreement contract (the deposit must not exceed the equivalent of twelve monthly rents). The deposit is refunded within one month after the date the flat is vacated or the tenant acquires its ownership, upon deducting any receivables due to the landlord under the rental agreement.

Prices for flats and costs of rental

In Poland, prices for flats[1] differ depending on the location and type of the housing market. Flats that can be bought on the primary market are normally available in a standard that requires finishing. There is also a large secondary market with flats in various standards and locations. Transaction prices of flats in the primary market in six large cities in Poland rose in 2022 by 17.2% when compared to 2021.

In Q1 2022, flat prices grew both on the primary and secondary market. In Warsaw, the average transaction price for 1 m² of a flat on the primary market was PLN 12,412 (EUR 2,675), an increase by 12% compared to the previous year. In Gdańsk, 1 m² cost an average of PLN11,231 (EUR 2,420), and in Gdynia – PLN 12,732 (EUR 2,744). Transaction prices higher than PLN 8,000 (EUR 1,725) were reported in Kraków – PLN 10,494 (EUR 2,261) and Wrocław – 10,029 (EUR 2,161).

In Q1 2022, the highest secondary market price was reported in Warsaw and amounted to PLN 11,451 (EUR 2,467) for 1m², representing an increase by 35% when compared to 2021. Flat prices on the secondary market were high also in Gdańsk – PLN 10,239 (EUR 2,206) for m², 39% more than in the previous year, and Kraków – 10,001 (EUR 2,155). Transaction prices higher than PLN 8,000 (EUR 1,725) were reported also in Gdynia – PLN 11,620 (EUR 2,506) and Wrocław – 10,205 (EUR 2,201). A flat could be bought on the secondary market for less PLN 8,000 (EUR 1,724) for 1 m² in Łódź.

Rental fees differ from city to city, and depend also on the standard and surface of the flat. The highest rents are in Warsaw and other large cities.

The average monthly rent[2] for a flat in Warsaw was PLN 2,042 (EUR 440) in Q1 2022, by 23% more than in Q1 2021. Gdańsk was Poland’s most expensive city in this respect, with the average monthly rent reaching PLN 1,833 (EUR 395) and marking one of the highest price increases on the housing market in recent years. In Kraków, the average monthly rent exceeded PLN 1,606 (EUR 346), and in Wrocław it was PLN 1,786 (EUR 384). The lowest monthly rents were reported in Katowice – PLN 982  (EUR 194), and Łódź – PLN 1,211 (EUR 221).

The rent rates are higher than in 2021, which is largely due to Russia’s aggression against Ukraine.

Rents for the same category of flats differ significantly depending on the distance from the city centres. The rates quoted above do not include costs of utilities (e.g. gas, electricity, heating or water), which are normally not included in the rent.

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[1] On the basis of the information from the National Bank of Poland concerning transaction prices in Q1 2022.

[2] On the basis of the AMRON-SAFRiN Report for Q1 2022, the Polish Bank Association

The right to care and education at public education establishments

The Ministry of Education and Science keeps a Register of Schools and Educational Establishments which is available electronically on its website. Information on schools and educational establishments can also be found at Education Offices (kuratorium oświaty), which keep lists of public and non-public schools and educational establishments over which they have pedagogical supervision, as well as at local government authorities which keep registers of non-public schools and educational establishments.

Admission in primary schools is based on what is known as "zoning" system (rejonizacja), which means that children are ensured a place in a primary school in the area, or zone, of their residence. Information on these zones can be found in the Register of Schools and Educational Establishments as well as at individual schools and departments of education of communal/city/borough offices (urząd gminy/miasta/dzielnicy) relevant for one’s place of residence. A child may also meet his/her compulsory school attendance obligation at a school outside his/her zone, provided that the school has vacancies.

No zones are established for integrated or special schools, including ones operating within special establishments, bilingual schools, schools for national and ethnic minorities and communities speaking a regional language, sports and athletic championship schools and art schools. Primaryschools,including integrated primary schools, schools with bilingual classes, sports and athletic championship classes, are run by communes (gmina), while public and integrated secondary schools, bilingual schools, sports and athletic championship schools and special schools and establishments(youth education centres, youth sociotherapy centres, special schooling and education centres, special education centres, revalidation and education centres) are run by districts (powiat). EU and EFTA Member State citizens who do not speak Polish or whose command of Polish is insufficient to learn in this language have the right to additional free-of-charge Polish lessons and additional compensatory classes in their school subjects as well as to assistance granted by a native speaker of Polish employed by the school as a teacher’s assistant. Schools where there are at least 7 pupils from a given country can organise classes in the language and culture of those pupils’ country of origin. They can also use psychological and pedagogical assistance which is organised by the principal of a given educational establishment adequately to the identified developmental and educational needs of these persons as well as to their individual physical and mental abilities and environmental factors which influence their behaviour in their environment.

Information on tuition fees

Public kindergartens provide children of EU and EFTA Member State citizens with free-of-charge education and care within the time limits established by the authority in charge (not shorter than 5 hours a day) under the same conditions as provided to children of Polish citizens. This means that every child is guaranteed at least 5 hours of free-of-charge pre-school education a day.

Parents of children aged 3-5 years pay for their children’s pre-school education in excess of the education and care time limit established by the commune (which is not shorter than 5 hours a day) and for meals. The fee for each hour in excess of the time limit must not be higher than PLN 1 (EUR 0.22). The commune council may establish requirements for a partial or full exemption from that fee. Parents of children aged 6 (and older) who attend the 12-month pre-school preparation are exempted from fees for pre-school education in public kindergartens, pre-school classes at public primary schools and other forms of public pre-school education - they pay only for meals.

Children of EU and EFTA Member State citizens have access to free-of-charge education in public schools of all types until the age of 18 or until graduation from the school they started before the age of 18 (e.g. a general secondary school).

Education in public schools for adults, public post-secondary non-tertiary schools, public schools of art, public establishments and public colleges for social service workers as well as lifelong learning in the form of vocational qualification courses for EU and EFTA Member State citizens with the right of residence or the right of permanent residence are provided under the conditions which apply to Polish citizens.

Documents required to enrol a child in a school or kindergarten

Children of EU and EFTA Member State citizens are admitted to public kindergartens and the first grade of public primary schools (depending on the place of residence in Poland) under the same conditions and in accordance with the same procedure as Polish children.

The basic documents here are an application for admission a child to a kindergarten or an application for enrolling a child in a primary school, which may be completed either in a special form or electronically. Certain cities use electronic systems for enrolling children in kindergartens or the first grade of primary schools – detailed information is provided by schools or education departments of the local government authorities, communal offices, city offices or borough offices of one’s place of residence in Poland.

Children are enrolled in higher grades of public primary schools or all grades of public secondary schools on the basis of:

• a certificate or other document which certifies that the child has graduated from a school or completed a relevant level of education abroad,
• a certificate, attestation or other document issued by a school abroad which confirms the school education abroad and specifies the grade or level of education the child has completed, and a document confirming the sum of years of the child’s school education,
• certain additional criteria must be met in the case of applying for admission in public sports schools, athletic championship schools, bilingual schools as well as sports classes, athletic championship classes, bilingual classes in publicly available schools.

Candidates to vocational schools are required to submit, in addition to the aforementioned documents, a relevant certificate or a medical certificate or a psychological decision (depending on the profession in which the candidate will be educated).

If the total number of school years completed does not clearly transpire from the documents submitted, the parents or guardians of the child or the adult student himself/herself submit a written declaration to this effect.

The principal of a given establishment may request the parents to provide translated versions of the documents issued by a foreign school.

If a child of an EU or EFTA Member State citizen is unable to submit the aforementioned documents, he/she is enrolled and classified to an appropriate grade or semester based on a placement interview. If the child does not speak Polish or does not speak Polish well enough to take part in such an interview, the principal of the establishment must hold the interview in the language which the child speaks fluently.

EU and EFTA Member State citizens may be enrolled in a post-secondary school on the basis of a document issued by the education system of their EU or EFTA Member State to confirm the right to take up higher education in that state. For EU or EFTA school certificates which do not entitle to take up higher education in the state of issue, admission in a post-secondary school is based on a decision of the competent Education Superintendent (Kurator Oświaty) on recognising a given foreign school certificate as a document confirming completion 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.

Entering the territory of Poland

Citizens of the EU or EFTA Member States may enter the territory of Poland on the basis of a valid travel document or any other document which confirms their identity and nationality. Family members of an EU or EFTA Member State citizen who are not citizens of the respective EU or EFTA Member State may enter the territory of Poland on the basis of a valid travel document and a visa, if required. Visa applications should be submitted to the consul of the Republic of Poland or the chief head of the Border Guard post at the border.

Deemed as family members of EU or EFTA Member State citizens are:

• their spouses,
• their or their spouse’s direct "descendants" (descendants in direct line: children) aged up to 21 years or being dependants of the citizen or his/her spouse,
• their or their spouse’s direct "ascendants" (ancestors in direct line: father, mother) being dependants of the citizen or his/her spouse,
• the direct “ascendant” of a minor EU citizen (direct ancestor: father, mother) who has the actual custody of that minor EU citizen and on whom that minor EU citizen is dependent.
• the direct ascendant of a minor EU citizen (direct ancestor: father, mother), who has the actual custody of that minor EU citizen and on whom that minor EU citizen is dependent,

EU or EFTA Member State citizens or their family members who are not citizens of the EU may be refused entry into the territory of Poland if:

• they feature on the list of foreigners who are not desired to stay in the territory of Poland,
• this is required for reasons of defence or security of the State or of the protection of public security and order,
• they do not have a document which gives the right to enter the territory of Poland, unless they prove in a different way which does not raise any doubts that they are entitled to benefit from the free movement of persons,
• public health considerations require so.

Registration

EU or EFTA Member States citizens and their family members who are not citizens of these states are obliged to register in the place of their permanent or temporary residence longer than 3 months not later than within 30 days after the arrival to the place.

Registration for permanent and temporary residence lasting more than 3 months is made in writing, in paper form, using a form with a handwritten signature, at the municipal authority competent for the location of a property in which this citizen lives, upon presentation, for inspection, of a valid travel document or other document confirming the identity and citizenship. In addition to a valid travel document, a family member of an EU citizen also presents a valid residence card of a family member, and if this is not possible – he/she presents another document confirming that he/she is a family member of an EU citizen. Upon registration, on the application form, it is required to present a confirmation of staying in the place of residence, made by an owner or other entity holding a legal title to this place and, for inspection, a document confirming this legal title to this place, e.g. a civil law agreement or an extract from the land and mortgage register.

Registration can be carried out in person or through a representative. In addition, a foreigner having a trusted profile (eGo) may register in writing, in electronic form, using a form with a qualified electronic signature or a trusted signature. Registration is free of charge. Upon registration, a PESEL number will also be assigned.

Staying in Poland for up to 3 months – no obligation to register

EU or EFTA Member State citizens and their family members who are not citizens of these states may stay in Poland for up to 3 months without having to register their stay. While staying in Poland, such citizens are obliged to have a valid travel document or any other valid document which confirms their identity and nationality. Family members who are not EU or EFTA Member State citizens are obliged to have a valid travel document and a visa, if required.

Staying in Poland for longer than 3 months – obligation to register

An EU or EFTA Member State citizen may stay in Poland for a period longer than 3 months if:

• he/she is employed or self-employed in Poland,
• he/she has sufficient financial resources to support himself/herself and his/her family members in Poland, so that they are not a burden for the social security system, and is covered by universal health insurance, or is entitled to use health care services in accordance with the provisions on the coordination of social security systems, or has private health insurance which covers any and all expenditures which may be incurred during his/her stay in Poland,
• he/she is a student or a trainee in a vocational training programme and is covered by universal health insurance, is entitled to use health care services in accordance with the provisions on the coordination of social security systems, has private health insurance which covers any and all expenditures which may be incurred during his/her stay in Poland, and has sufficient financial resources to support himself/herself and his/her family members in Poland, so that they are not a burden for the social security system,
• he/she is married to a Polish citizen,
• he/she is a job seeker, in which case they may stay in Poland for up to 6 months without having to register, unless he/she can prove upon the lapse of the period that he/she continues to be an active job seeker and has real chances to take up employment.

If the stay in Poland is longer than 3 months:

• an EU or EFTA Member State citizen must register his/her stay,
• a family member of an EU or EFTA Member State citizen who is not a citizen of that state is obliged to obtain a residence card which in principle is issued for a period of 5 years (or a shorter period depending on the period of the intended stay of the EU citizen whom that family member joins or with whom that family member stays in Poland).

To register the stay in Poland or to obtain a residence card, an appropriate application with the required documents should be submitted to the Head of Province with appropriate jurisdiction over the place in which the EU citizen stays in Poland. 

No fees are charged for registering the stay of the EU citizen and issuing the residence card.

Right of permanent residence in Poland – applying for evidence documents

After 5 years of continuous residence in Poland, EU or EFTA Member State citizens acquire the right of permanent residence, provided that at that time they have had the right of residence in Poland. Family members who are not citizens of these states acquire the right of permanent residence after 5 years of continuous residence in Poland together with an EU or EFTA Member State citizen, provided that at that time they have had the right of residence in Poland as a family member of the EU/EFTA citizen. Residence is deemed to be continuous if the person concerned has not left Poland for longer than 6 months during a year (in total). However, they may stay outside of Poland for a longer period due to mandatory military service or an important personal event, in particular pregnancy, delivery, illness, studies, vocational training or delegation, provided that the period does not exceed 12 consecutive months.

To obtain a document which confirms the right of permanent residence in Poland or to obtain a residence card, an appropriate application with the required documents should be submitted to the Head of Province with appropriate jurisdiction over the place in which the EU citizen stays in Poland. Heads of Province issue these documents free of charge.

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

The Head of Province refuses to register residence of an EU or EFTA Member State citizen or to issue a residence card

if

• the conditions for residence established in applicable provisions have not been met, or
• it is required so for reasons of defence or security of the State or of the protection of public security and order, or
• in proceedings for the issue of a document confirming the right of permanent residence or for the issue of a permanent residence card, the applicant has submitted an application containing false personal data or false information or has enclosed documents containing such data or information or has given false testimony or concealed the truth or has forged or altered a document to use it as authentic or has used such a document as authentic, or
• applies for registration of residence or issuance of a residence card in order to circumvent the legislation applicable in another EU or EFTA Member State and governing the rules of entry into, residence in and exit from the territory of the EU,
• the marriage with the EU or EFTA Member State citizen or with a citizen of the Republic of Poland has been made under false pretences.

The Head of Province is also a competent authority in the following matters: cancelling the registration of residence, replacing or issuing a new certificate on the registration of residence, issuing, replacing or cancelling a residence card and issuing, replacing or cancelling a document which confirms the right of permanent residence or the card of permanent residence. An appeal against a decision of the Head of Province may be submitted to Head of the Office for Foreigners in Warsaw through the competent Head of Province. An appeal should be submitted in writing within 14 days after the receipt date of the decision.

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Before coming to Poland:

1. Learn about the living and working conditions in Poland, as well as the situation on the Polish labour market. You can find relevant information in this Brochure, as well as in the EURES European Job Mobility Portal and the Polish EURES website.
2. Check whether your vocational qualifications are recognised in Poland.
3. Start looking for a job and get some information about the employers you want to apply to after coming to Poland. You can use the EU database of job offers in the EURES European Job Mobility Portal, which has job adverts from Poland. Also, you might want to use the services of an EURES advisor in your country or contact the Polish EURES personnel, preferably from the region where you are looking for a job, which will allow you to obtain information about the labour market, job offers and the working and living conditions in Poland. After you have found a job, learn about the working conditions offered and make sure that they come up to your expectations.
4. Obtain the European Health Insurance Card, as it guarantees access to health care services in case of an accident or sickness; buy accident insurance or private health insurance (optionally).
5. Prepare a set of documents including your valid identity document, your birth certificate, all contracts or correspondence with your employer, documents on your previous employment and education, courses, additional qualifications, and testimonials in Polish.
6. Find accommodation.
7. Prepare sufficient financial resources to support yourself until your first pay day. Persons crossing the national border are obliged to declare in writing, to the customs authorities or the Border Guard authorities, the import into and the export outside the country of foreign exchange gold or platinum, regardless of the quantity, as well as of domestic or foreign legal tenders, if their value is equal to or exceeds the total equivalent of EUR 10 thousand, with the exception of travellers crossing internal borders with other Member States belonging to the Schengen area.
8. If you are an employee posted to work in Poland, make sure that your employer has submitted a declaration to the authorities of the state of destination, providing information about inter alia your place of work, the period of delegation and contact details.

After coming to Poland:

1. Settle the accommodation-related issues (e.g. renting a flat).
2. Meet your employer to make sure that the earlier arrangements concerning your employment/job interview are still valid.
3. Open a bank account (bank accounts may be opened by foreign natural persons with full legal capacity, employed by an entity having its registered office in Poland, or a recipient of a disability pension, retirement pension or scholarship). While applying for opening a bank account, you will normally be required to submit, in addition to your ID document, a certificate from your employer regarding your employment in Poland or a document which confirms that you receive a disability benefit, retirement pension or scholarship.
4. EU and EFTA Member State citizens are not required to have a permit to work in Poland, but they must register if they stay in Poland for longer than 3 months. If you must register, visit the Province Office (Urząd Wojewódzki) of your place of residence.
5. Apply to the tax office of your place of residence in Poland for your tax identification number (numer identyfikacji podatkowej, NIP).
6. Obtain your PESEL number by registering your residence or applying for the PESEL to the relevant City or Communal Office (urząd miasta and urząd gminy respectively). Your PESEL number will be used as your identifier in formal contact with offices and institutions.
7. Register with the outpatient clinic of your choice and choose your primary care doctor.
8. Settle the issues related to the admission of your child to a nursery, kindergarten or school (if you child is coming to Poland with you).
9. Buy a Polish mobile phone number. You will then be able to make cheaper phone calls than with your foreign mobile telephone number.

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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.

An employment contract is the primary form of employment in Poland. The choice of an employment contract as the basis of employment belongs to the respective parties (employer and employee). Unless otherwise required under applicable regulations, an employment relationship may be established under a contract other than an employment contract.

Non-standardforms of "employment" include:

• civil law contracts, e.g. a contract of mandate (umowa zlecenie) and a specific-task contract (umowa o dzieło). In accordance with the principle of freedom of contract which is observed in Polish law, the parties may freely choose the basis on which the work is to be performed (either an employment contract or a civil law contract). It should be noted that contracts of mandate and specific-task contracts are regulated under the Civil Code, and the provisions of the Labour Code do not apply to them as a rule;
• temporary work where an individual is employed by a temporary work agency under an employment contract only to perform work on a temporary basis for and under the supervision of another entrepreneur, i.e. the hiring employer (temporary work contracts apply to seasonal, periodical and ad hoc work, or work which cannot be completed on time by the hiring employer’s personnel, or work performed as a replacement for an absent employee of the hiring employer). It may be performed under a civil law contract;
• teleworking, i.e. work which may be performed regularly outside of the place of work with the use of the means of electronic communication. Work may be performed in the form of teleworking from the very beginning of employment or it may be introduced during the period of employment. Both options of taking up teleworking are voluntary. The provisions on teleworking provide guarantees for teleworkers with regard to equal treatment and the prohibition of discrimination due to taking up teleworking or refusal to take up teleworking. Teleworking is performed under an employment contract.

At this point, it is worth noting that due to the common performance of work in the form of remote work during the COVID-19 epidemic and the demands made as regards the possibility of its continuation also after the cancellation of the state of epidemic, a draft act amending the Act – Labour Code and certain other acts has been prepared in the Ministry of Family and Social Policy, aimed at introducing remote work permanently into the Labour Code. The draft act proposes that the new regulations concerning remote work replace the existing provisions of the Labour Code regarding telework. The date of entry of the new rules into force will depend on parliamentary work.

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The employment contract (umowa o pracę) specifies the parties to the contract, type of the contract, date of signature, terms and conditions applicable work and remuneration, in particular: type of work, place of work, remuneration for a given type of work with specification of the remuneration components, working time and the date for commencing the work.

The employment contract may be concluded with a person aged 18 or older. Employment contracts may also be concluded with young workers aged 15-18. However, it is prohibited as a rule to employ persons younger than 15.

The employment contract may be concluded for a probation period, indefinite period or fixed period of time.

The employment contract for a probation period (umowa o pracę na okres próbny), not exceeding 3 months, is concluded in order to check the qualification of the worker and the possibility of his/her employment in order to perform a specific type of work. The contract for a probation period may be renewed with the same worker, if the worker is to perform a different type of work or (if the worker is to perform the same type of work) upon the lapse of 3 years after the date the previous employment contract was terminated or expired.

The employment period under an employment contract for a fixed period of time (umowa o pracę na czas określony), and the total employment period under employment contracts for a fixed period of time signed between the same parties to the employment relationship, must not exceed 33 months, and the total number of such contracts must not exceed three. If the employment period under an employment contract(s) exceeds 33 months or if the number of contracts for a fixed period of time exceeds three, it is deemed - from the next day after the lapse of that period or from the date of the fourth employment contract for a fixed period of time - that the worker is employed under an employment contract for an indefinite period of time (umowa o pracę na czas nieokreślony).

The aforementioned restrictions do not apply to employment contracts for a fixed period of time signed to replace another worker during his/her justified absence from work, to perform an ad-hoc or seasonal work, to perform work during a term of office, and when the employer specifies objective reasons on its side for signing this type of a contract, provided that such contracts are signed to satisfy the actual temporary demand for workforce and are necessary in the light of any and all circumstance under which the employment contract is signed. This also applies to the situation in which an employment contract for a fixed period of time has been extended until the date of childbirth (which otherwise would be terminated upon the lapse of the third month of pregnancy).

The provisions provide for a possibility to employ workers on a full-time or part-time basis. Part-time employment must not lead to establishing work and remuneration conditions that would be less favourable than those offered for the same or similar type of work performed on a full-time basis.

Within the framework of an employment relationship, a worker may also be employed on the basis of an appointment (powołanie), election (wybór), nomination (mianowanie) or a cooperative employment contract (spółdzielcza umowa o pracę).

An employment contract is concluded in writing, failing which the employer must give the employee a written confirmation of the agreed terms and conditions regarding the type and provisions of the contract before the employee is admitted to work.

Amendments to an employment contract must be in writing and may be effected either:

• by mutual agreement of the parties – in which case the employer and the worker express their consent for amending the conditions of the contract and specify a day from which the amendments will enter into force, or
• by the employer through a notice amending the work and/or remuneration conditions.

The amending notice is deemed to be effective if the employer has proposed the worker new conditions in writing. The notice should include an instruction regarding the right of the worker to accept or reject the new conditions. If no such instruction is given, the worker has time until the end of the notice period to submit his/her declaration on refusing to accept the proposed conditions.

If the worker receives a notice amending his/her work and/or remuneration conditions, he/she may:

• make a declaration that he/she accepts the proposed conditions; the new conditions will then enter into force upon the lapse of the notice period,
• submit a declaration that he/she refuses to accept the proposed conditions before the lapse of a half of the notice period; then the employment contract is terminated upon the lapse of the notice period,
• submit no declaration, which is equivalent to his/her acceptance of the new conditions; the new conditions will then enter into force upon the lapse of the notice period.

Due to the need to implement Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working conditions in the European Union into the Polish legal order by 2 August 2022, a draft act amending the Act – Labour Code and certain otheracts has been prepared, introducing, among others, changes in the scope of concluding contracts for employment for a probationary period.

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Young workers

Persons aged between 15 and 18 (young workers) are employed under separate employment contracts concluded for the purpose of vocational training or performance of light work. It is prohibited to employ persons younger than 15 years of age. However, the Labour Code provides for exceptions to this rule.

As specified in the Labour Code, children at the age of up to 15 years are allowed to perform work or undertake any other paid activities exclusively for a cultural, artistic, sport or advertising entity, and then only upon a prior consent of the child’s statutory representative or guardian and upon obtaining a permit from the competent labour inspector.

Employment of young workers is subject to certain working time restrictions (e.g. they must not work at night or overtime). It is also prohibited to employ young workers to perform prohibited types of work listed in applicable national regulations.

Pregnant women and mothers

Women at work are subject to special protection in relation to pregnancy and maternity:

• an employer must not terminate the employment contract during pregnancy or maternity leave;
• a fixed-term contract or a contract for a probation period longer than one month which would otherwise have been terminated upon the lapse of the third month of pregnancy must be extended until the date of delivery;
• a pregnant worker must not be employed overtime or at night. Without her consent, she must not be posted to a place outside her permanent place of work or be employed in a disjointed hour system;
• a breastfeeding worker has the right to two 30-minute breaks during work which are included in her working time, and a worker breastfeeding more than one child has the right to two 45-minute breaks. If the working time of a breastfeeding worker is shorter than 6 hours a day, she has the right to one break for breastfeeding. A breastfeeding worker is not entitled to a breastfeeding break if her daily working time is shorter than 4 hours;
• the Employer is obliged to grant leaves of absence to a pregnant worker for medical tests recommended by a doctor in relation with her pregnancy if such tests cannot be conducted outside working hours. Absence from work due to such tests shall be included in the worker’s paid work time;
• pregnant or breastfeeding workers must not be employed in arduous, hazardous or harmful job listed in applicable regulations.

Persons with disabilities

In Poland, employment of persons with disabilities is regulated by law. Persons with disabilities must not work longer than 8 hours a day and 40 hours a week. A person with a significant or moderate degree of disability may work up to 7 hours a day and 35 hours a week. A person with a disability may not be employed for night and overtime work. These rules do not apply:

• to persons employed as security guards, and
• when, at the request of the person employed, the physician carrying out health surveillance examination of workers or, in the absence of such a physician, the physician taking care of the person so agrees.

Application of these working time rules must not affect the amount of the fixed monthly remuneration.

A disabled person has the right to a breakfrom work for physical exercises or rest. The break is 15 minutes and is included in the person’s working time.

A person with a significant or moderate degree of disability has the right to an additional annual leave of 10 working days during the calendar year. Such a person acquires the right to his/her first additional annual leave after completing one year of work following his/her classification as a person with a significant or moderate degree of disability. A person entitled to an annual leave of more than 26 working days or entitled to an additional annual leave under separate provisions is not entitled to the aforementioned additional leave.

If the additional leave under separate provisions is shorter than 10 working days, then it is replaced by the additional 10-day leave provided for in the Act on professional and social rehabilitation and the employment of persons with disabilities.

A person with a significant or moderate degree of disability has the right to take paid time off work:

1. for a period of up to 21 working days in order to take part in a rehabilitation holiday, however not more than once a year;
2. to undergo special medical examinations, medical or rehabilitation treatment, as well as to acquire orthopaedic equipment or have such equipment repaired, provided that such activities cannot be performed outside working hours.

The remuneration for the aforementioned time off work is calculated as a monetary equivalent for the annual leave.

A person with a significant or moderate degree of disability may be employed by an employer that does not ensure protected labour conditions, provided that the employer adapts the workstation to the needs of that person (the adaptation is subject to inspection by the National Labour Inspectorate) or employs that person as a teleworker.

To obtain information on aid in enforcing the rights with regard to their employment and work conditions, persons with disabilities should contact the National Labour Inspectorate (Państwowa Inspekcja Pracy), i.e. the authority established to control and supervise compliance with the labour law, and labour courts.

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General information

Everybody has the freedom to undertake, conduct and end business activities in Poland under equal rights and in accordance with law. The freedom of economic activity may be restricted only under applicable legislation and exclusively due to an important public interest.

Beginning in 2018, the definition of economic activity does not include activities conducted by a natural person whose income from those activities in any month does not exceed 50% of the minimum wage and who has not conducted any recorded activity in the past 60 months.

Polish law provides for a catalogue of available forms of economic activity, ranging from economic activities conducted by natural persons (including as part of civil partnerships) to partnerships and capital companies. Factors that determine the ultimate decision as to the form of the economic activity conducted include the requirements concerning the initial capital, the scope of material liability for the economic activity conducted and the formalities related to the registration of the activity.

An entrepreneur - a natural person - may start economic activity on the day he/she submits an application for entry in the Central Registration and Information on Business (Centralna Ewidencja i Informacja o Działalności Gospodarczej, CEIDG), and in the case of partnerships or capital companies - on the day he/she obtained an entry in the register of entrepreneurs of the National Court Register (Krajowy Rejestr Sądowy, KRS). A capital company in organisation may undertake economic activities before being entered in the register of entrepreneurs.

Foreign persons who come from the EU Member States may undertake and conduct economic activity under the same conditions as Polish citizens.

Citizens of states other than the EU Member States, if they want to undertake and conduct economic activities in Poland under the same conditions as Polish citizens, must meet the requirements set forth in the Act on the Principles of Participation of Foreign Entrepreneurs and Other Foreign Persons in Economic Transactions in the Territory of the Republic of Poland. Citizens of such countries must have e.g. a permanent residence permit, a temporary residence permit for the purpose of carrying out economic activity, granted due to continuation of economic activity already conducted, on the basis of an entry in the CEIDG or a valid Polish Card.

A representative or proxy may be appointed to represent or assist in pursuing economic activity. The representative can be a natural person, as well as a legal person, for example, an accounting office operating in the form of a commercial partnership. The scope of the representative’s powers depends on the type of a power of attorney granted to them. The proxy has broader powers which include all activities related to pursuing economic activity. The proxy is a special representative for an entrepreneur whose rights are described in the Civil Code. The proxy’s activity does not replace or limit any personal activity in the company. However, the proxy’s powers cannot be modified – they cannot be limited with effect against third parties. An entrepreneur registered with CEIDG has a possibility of publishing in the register of information about its representative or proxy, and entities entered in the National Court Register may publish information about their proxy.

Persons who intend to start an economic activity as well as active entrepreneurs may seek support from the Polish Agency for Enterprise Development as well as entities belonging to the Polish Development Fund group.

Individual economic activity

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

To pursue such an activity, it is necessary to submit an application for the entry in the CEIDG by submitting the electronic form which is available on the CEIDG website. The application must bear a qualified electronic signature, a trusted signature or a personal signature.

The application may be submitted to any Communal Office (urząd gminy) in person or sent by registered mail (in which case it must be signed by the applicant and confirmed by a notary). The CEIDG entry will be made at the latest on the business day following the date of submission.

A part of the application is a declaration on the lack of bans on conducting an economic activity adjudicated against the applicant as well as on the lack of bans on pursuing a specific profession and bans on conducting activities related to upbringing, treating, teaching or caring for minors. It is also necessary to submit a declaration that the applicant has the legal title to every real property whose address is entered in the CEIDG (an entrepreneur registered in the CEIDG must have the legal title to all properties subject to entry in the CEIDG). The aforementioned declarations are subject to criminal liability for submitting false declarations.

An application for an entry into the CEIDG is at the same time an application for assigning the REGON number (the register of business entities of the national economy), an application for assigning the NIP number (Tax Identification Number) and a declaration regarding the chosen form of taxation.

If the applicant is a contribution payer, he/she may attach an application to register for social and health insurance or health insurance, an application to register his/her family member for health insurance, an application to change data provided in the aforementioned applications, and an application to unregister from the aforementioned insurances.

The CEIDG sends the data to the competent tax office indicated by the applicant, the competent statistical office and the Social Insurance Institution or the Agricultural Social Insurance Fund.

Making an entry in CEIDG is free of charge.

A print-out of the CEIDG website serves as a certificate of the entry in the CEDG.

Public administration bodies must not request entrepreneurs to present, transfer or attach to their applications any CEIDG entry certificates. The NIP number serves as an identification number of entrepreneurs in the course of trading.

The CEIDG website allows users to search for an entrepreneur – a natural person, and to obtain necessary information about his/her economic activity.

As regards the form of taxation, the basic form of taxation is the progressive tax rate under general rules according to the tax scale. The following options are available: a lump sum tax on registered income and a flat tax. In addition, the applicant may indicate the type of accounting documents which will be kept: accounting books, revenue and expense ledger or other accounting records.

Entrepreneurs may suspend their economic activity. During the period of suspension, entrepreneurs may not conduct any economic activity, generate current revenues from non-agricultural economic activity, except for the situations provided for in law, or employ any workers.

Civil law partnerships

A civil law partnership is a form of pursuing economic activity, which is created by concluding an agreement by at least two persons, they are called partners. A civil law partnership does not have any legal personality and is not an entrepreneur, but all partners in it must have the status of an entrepreneur and are obliged to independently register their economic activities with the relevant register. No initial or founding capital is required to establish a civil law partnership. All shareholders are jointly and severally liable for the partnership’s liabilities.

Commercial companies

Commercial companies include partnerships and capital companies.

There are the following types of partnerships:

• a registered partnership – the basic form of a partnership. The scope of the partners’ liability is characteristic for this type of partnerships. They bear subsidiary and unlimited liability for the partnership’s liabilities. Each of the partners has the right to represent his/her partnership;
• a professional partnership – devised to pursue liberal professions, as listed in the Commercial Companies Code. Acting as partners in such a partnership may be persons pursuing the following professions: lawyer, pharmacist, architect, civil engineer, certified accountant, insurance broker, tax adviser, stockbroker, investment consultant, accountant, medical practitioner, dentist, veterinarian, notary, nurse, midwife, legal counsel, patent attorney, property valuator and sworn translator. Provisions on professional partnerships regulate the matters of liability - partners are not liable for the partnership’s liabilities which were incurred in connection with pursuing of a liberal profession by the other partners in the partnership, or for the partnership’s liabilities arising from actions or omissions of persons employed by the partnership under an employment contract or other legal relationship who were managed by another partner when providing services related to the partnership’s business. Each partner has the right to represent his/her partnership individually. A professional partnership agreement may provide for entrusting the management board with handling the partnership matters and representing the partnership;
• a limited partnership – devised both for natural and legal persons. At least one of the partners – a general partner – is liable for the partnership’s liabilities without limitation, while the liability of the other partners – limited partners – is limited to a specific amount, i.e. the limited partner’s liability. A limited partnership is represented by general partners who have not been forbidden to represent the partnership by operation of law or under a valid court order;
• limited joint-stock partnership – devised to carry out economic activity on a large scale. The provisions lay down an obligation to pay in a minimum share capital in the amount of PLN 50,000 (ca. EUR 10,775). At least one partner is liable towards the creditors for the partnership’s liabilities without limitation (general partner), and at least one partner acts as a shareholder. The shareholder is not liable for the partnership’s liabilities. A limited joint-stock partnership is represented by general partners, but a shareholder may represent it as a proxy.

Capital companies include such companies as:

• a limited liability company (sp. z o.o.) – which is legal person. A limited liability company may be set up by both natural and legal persons. Such a company is liable for its liabilities with its whole property without limitations. The prerequisite is to pay in a minimum share capital in the amount of PLN 5,000 (ca. EUR 1,077). As a rule, partners bear liability up to the amount of the capital. The general meeting of partners is the supreme management body. A limited liability company is represented by the management board (which consists of at least one member) in accordance with the terms and conditions set forth in the articles of association. A limited liability company may also have a supervisory board or an audit committee or both.
• a joint-stock company (S.A.) – which is a legal person. A joint-stock company may be set up by both natural and legal persons. The prerequisite is to pay in a minimum share capital in the amount of PLN 100,000 (ca. EUR 21,551). The company is liable for its liabilities up to the amount of the stock capital as a rule. The general meeting of shareholders is the supreme management body. A joint-stock company is represented by the management board (which consists of at least one member) in accordance with the terms and conditions set forth in the company statutes. A joint-stock company must have a Supervisory Board.
• a simple joint-stock company (PSA) – is a legal person. A company has been created mainly for start-ups. A share capital required when establishing a company can be PLN 1. The most important authority of a simple joint-stock company is the general meeting. It consists of shareholders, and if the company is one-person, the meeting will be composed of the founder only. The central authority of a company is a board of directors, combining the features of a management board and a supervisory board. It is also easier to manage the company’s funds - no „frozen” share capital.

Branches and representations of foreign entrepreneurs

Foreign entrepreneurs may run business in Poland as part of branch offices and representations.

As defined in applicable legal provisions, a branch office is a separate and independent organisational unit of a business which operates outside the its registered office or main place of activity. A branch office of a foreign entrepreneur must be registered with the National Court Register.

Activities of a representation may include solely advertising and promotion of a foreign entrepreneur (excluding economic activity). A representation must be entered into the register of representations of foreign entrepreneurs which is kept by the Minister of Economic Development and Technology.

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Minimum remuneration for work

The rules and procedures for establishing the amount of the minimum remuneration for work (wage) and the minimum hourly rate for specific civil-law contracts are laid down in legislation. The amounts of the aforementioned wage guarantees are negotiated under the Social Dialogue Council on an annual basis.

In 2022, the minimum gross monthly wage for workers (i.e. persons employed under employment relationship) is gross PLN 3,010 (ca. EUR 648). This amount is subject to deductions for inter alia social security contributions and advance personal income tax payments. The amount applies to a person who is employed on a full-time basis and is reduced accordingly for part-time workers. From 1 January 2023, the minimum remuneration will be PLN 3,490 gross (about EUR 752), while from 1 July 2023 – PLN 3,600 gross (about EUR 775).

The amount of the minimum remuneration for work includes all components of remuneration which are treated as payroll costs, excluding remuneration for overtime work, jubilee awards, severance payments paid at retirement, additional remuneration for night work and length-of-service allowance. It does not include payments from profit or balance-sheet surplus or the additional annual remuneration in the public sector. Should the remuneration of a worker be lower than the valid minimum remuneration for work in a given month due to the payment dates of certain remuneration components or the work time schedule, the worker has the right to receive a compensation which is paid together with his/her remuneration.

Remunerations

Remuneration systems vary from employer to employer. The terms and conditions for remunerating and granting other work-related benefits are established under:

• collective agreements (at the company or supra-company level – concluded by employers in whose establishments trade unions operate),
• remuneration rules (in the case of employers which employ at least 50 workers were no collective agreements have been concluded, or which employ between 20 and 50 workers if the relevant trade union organisation requests establishing such rules), or
• employment contracts.

The remuneration for work should be devised in a way which corresponds to the type of the work performed and to the required qualifications, and should take into account the volume and quality of the work performed. The remuneration is due for completed work. For the period during which work is not performed, the worker retains the right to remuneration only when provided for under the provisions of the labour law. To protect the remuneration for work, the Polish Labour Code contains a provision which states that a worker may not waive his/her right to remuneration or transfer it onto another person.

Employers are obliged to issue and keep a personal record (a list) for each worker separately which should specify the amount of remuneration for work paid out and other work-related benefits. If requested by the worker, the employer is obliged to make available the documents on the basis of which the remuneration has been calculated.

The remuneration is paid out in cash. It is possible to pay remuneration in a form other than cash, but only if such form is permitted under the provisions of the labour law or the collective agreement. The remuneration for work must be paid out at least once a month and on a fixed date which should be set up in advance, however not later than within the first 10 days of the next calendar month. As a rule, the remuneration is normally transferred into the worker’s bank account. Should the worker wish to receive remuneration in cash directly to his/her hands, he/she will have to apply to the employer for such form of payment in writing or electronically.

Workers who receive income from employment are subject to obligatory social insurance. Employers are obliged to calculate contributions on the remuneration of the worker and to pay them to the Social Insurance Institution (ZUS). The retirement pension contribution of 19.52% is paid by the worker and by the employer in equal parts, the disability pension contribution of 8% is paid by the worker (1.5%) and by the employer (6.5%). The sickness insurance contribution of 2.45% is paid by the employee, while the accident insurance contribution is paid by the employer (from 0.67% to 3.33%). Contributions to the Labour Fund (Fundusz Pracy) (2.45%), the Guaranteed Employee Benefits Fund (Fundusz Gwarantowanych Świadczeń Pracowniczych) (0.10%) and Solidarity Fund (Fundusz Solidarnościowy) (0.15%) are paid by the employer.

The annual basis for assessment of retirement pension and disability pension contributions must not exceed the equivalent of thirty times the forecast average monthly remuneration. Working persons are also covered by obligatory health insurance. Health insurance contributions are paid in the amount of 9% of the assessment basis.

Matters related to payments of remuneration under civil law contracts are regulated primarily by the provisions of the Civil Code and depend on the type of the contract. As regards ensuring the minimum remuneration, the provisions of the Act on the minimum remuneration for work apply. A person who works under a contract of mandate (umowa zlecenie) or a service contract (umowa o świadczenie usług) subject to the provisions regarding mandates is entitled to a remuneration of at least the minimum hourly rate for each hour of work. In 2022, the minimum hourly rate for specific civil law contracts is PLN 19.17 (ca. EUR 4.13) for each hour of work or provision of services. The minimum hourly rate is indexed annually and grows at the same rate as the amount of the minimum remuneration for work paid to workers. The minimum hourly rate is not available to persons who independently decide on the time and place for performing an order or providing a service; they are entitled only to the commission remuneration. In addition, the minimum hourly rate does not apply to specific contracts for care services, e.g. those concluded in order to run a family care home, agreements for caring for a child in foster care or caring for a group of people during trips that last longer than one day.

Average income

In the first quarter of 2022, the average monthly gross remuneration was PLN 6,235.22 gross (ca. EUR 1,343). In June 2022, the average monthly gross remuneration in the enterprise sector was 6,554.87 gross (ca. EUR 1,413).

For example, in the first quarter of 2022, the average gross remuneration in Mazowieckie Province (including the City of Warsaw) in respective sectors was: the enterprise sector – PLN 7,450 (ca. EUR 1,605), industry – PLN 6,886 (ca. EUR 1,484), industrial processing – PLN 6,762 (ca. EUR 1,457), construction – PLN 8,477 (ca. EUR 1,826), trade in and repairs of motor vehicles – PLN 7,517 (ca. EUR 1,620), transport and warehouse management – PLN 6,206 (ca. EUR 1,337), hospitality and catering – PLN 5,301 (ca. EUR 1,142), ICT – PLN 11,462 (ca. EUR 2,470), real estate services – PLN 8,423 (ca. EUR 1,815) and administration and supporting services – PLN 5,310 (ca. EUR 1,144).

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In Poland, the working time must not exceed 8 hours a day and an average of 40 hours in an average five-day working week. The working time is calculated for a reference settlement period of up to 4 months. If justified by objective or technical reasons concerning organisation of work, the settlement period may be extended up to 12 months, but this must comply with general rules regarding protection of employee health and safety. The settlement period may be extended under a collective agreement or in consultation with respective trade unions. If it is impossible to agree the content of such an agreement with all trade union organisations, the employer shall agree it either with representative trade unions, each of which shall include at least 5% of workers employed by that employer, or in an agreement with worker representatives appointed in accordance with the procedure in force at that employer. The weekly working time including overtime must not exceed an average of 48 hours in the assumed settlement period.

It is also possible to use flexible working time which entails different starting hours or time slots during which workers may start work. The daily working time may be extended in certain work time systems.

All workers are entitled to uninterrupted daily rest of at least 11 hours and continuous weekly rest of at least 35 hours, or at least 24 hours in certain cases.

If the daily working time is 6 hours or longer, a worker has the right to take a 15-minute break from work; such a break is included in the worker’s working time. An employer may introduce one break of maximum 60 minutes for meals or personal matters that is not included in the working time.

Work on Sundays and public holidays is allowed in situations listed exhaustively in the Labour Code, e.g. in the case of shift work, in transport and during work which is necessary due to its social utility and daily needs of the population.

Trade and trade-related activities at commercial establishments on Sundays and public holidays are subject to certain restrictions. In 2020 and following years, there will be 7 trading Sundays per year - the last Sunday in January, April, June and August, two successive Sundays before Christmas and the Sunday before Easter. In certain situations provided for by law, trading and conducting trade-related activities is allowed every Sunday. This applies to e.g. petrol stations, pharmacies and florists.

An employer is obliged to give another free day to its workers who work on Sundays and public holidays. Such workers should have a free Sunday at least once every 4 weeks. Night work lasts 8 hours between 9:00 pm and 7:00 am. A worker who performs night work has the right to additional remuneration for each hour of night work.

Overtime work entails performing work beyond the standard working time as well as performing work during an extended daily working time if it is necessary to carry out a rescue operation to protect human life or health, protect property or natural environment, resolve a failure or meet specific needs of the employer. The amount of overtime work performed in relation to specific needs of the employer must not exceed 150 hours during the calendar year. Overtime work is compensated by salary supplements or paid time off work.

The provisions of the Labour Code on working time do not apply to civil-law contracts. Furthermore, since this issue is not regulated by the provisions of the Civil Code either, it must be agreed by the parties to the employment contract. However, it is required to confirm the number of hours spent on performing an order or providing a service under a contract which provides for the minimum hourly rate for such activities.

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Right to a leave

Workers have the right to continuous paid annual leave. Workers must not waive their right to a leave. Documented employment periods with foreign employers completed by EU or EFTA Member State citizens are included in the employment period for employee benefits in Poland.

There are the following types of leaves: annual leave (urlop wypoczynkowy), maternity leave (urlop macierzyński), leave under the maternity leave conditions (urlop na warunkach urlopu macierzyńskiego), paternity leave (urlop ojcowski), childcare leave (urlop wychowawczy), training leave (urlop szkoleniowy), parental leave (urlop rodzicielski), and unpaid leave (urlop bezpłatny).

Annual leave

Workers acquire the right to their first annual leave (equivalent to 1/12 of the annual leave available after completing one year of work) upon completing one month of work. The right to a further annual leave is acquired with each following calendar year of work. The amount of an annual leave is equal to 20 days – for workers who have been employed for less than 10 years, and 26 days – for workers who have been employed for at least 10 years. The employment period which is the basis for calculating the amount of the annual leave includes the period of secondary education. As part of the annual leave, employers may grant a leave on request (not more than 4 days in a calendar year) on days specified by the worker. The amount of the annual leave for workers who are employed on a part-time basis is calculated proportionately to the working time of the worker.

An employer grants a leave to a worker in the calendar year in which he/she has acquired the respective right. Overdue annual leaves should be used by the end of the third quarter of the following calendar year. If an annual leave is not used by the termination of the employment contract, an employee has the right to receive a monetary equivalent. When requested by the worker, the annual leave may be divided into parts of which at least one part should last at least 14 consecutive calendar days. For the time of his/her annual leave, a worker has the right to receive the remuneration he/she would have received if he/she had worked.

Unpaid leave

An unpaid leave is granted at the worker’s written request (the leave is not included the employment period which is the basis for employee benefits). Notwithstanding the foregoing, the employer may - at the worker’s written consent - grant the worker an unpaid leave for the purpose of performing work for another employer during a period specified in the respective agreement between the employers (the period of such leave is included in the employment period which is the basis for employee benefits at the current employer).

Maternity leave

Female workers have the right to a maternity leave of 20 weeks in the case of giving birth to one child, 31 weeks in the case of giving birth to two children in one delivery, 33 weeks in the case of giving birth to three children in one delivery, 35 weeks in the case of giving birth to four children in one delivery, and 37 weeks in the case of giving birth to five or more children in one delivery.

Workers who have taken a child for upbringing and filed a motion with the guardianship court for instituting the adoption procedure or have taken a child for upbringing as a foster family (excluding professional foster families) have the right to a leave under the conditions of the maternity leave. The amount of the leave is the same as said above, but it is dependent on the number of the children adopted / taken for upbringing simultaneously and it may be used until the child has reached the age of 7 years or 10 years in the case of a child for whom the school attendance obligation has been postponed.

A maternity benefit is paid for the period of a maternity leave or a leave under the conditions of the maternity leave.

Parental leave

Immediately upon using his/her maternity leave, a worker has the right to a parental leave of up to 32 weeks in the case of the birth of one child in one delivery, and up to 34 weeks in the case of the birth of two or more children in one delivery.

Eligible to take a parental leave are also workers who have taken a child for upbringing and filed a motion with the guardianship court for instituting the adoption procedure or have taken a child for upbringing as a foster family (excluding professional foster families). The amount of the leave is the same as said above, but it varies due to the number of the children adopted/taken for upbringing simultaneously. The right to a parental leave is then available upon using the leave under the maternity leave conditions or upon using the maternity benefit for the period which corresponds to the leave under the maternity leave conditions.

A parental leave is granted at a written request of the worker. A parental leave may be used immediately upon using a maternity leave, at one time or in 4 parts at most. It is also possible to use up to 16 weeks of a paternity leave during a period which does not immediately follow the previous part of the leave used. This option can be used at the parents’ discretion, but the number of parts of a parental leave granted in this mode decreases the number of parts of the due childcare leave.

No part of a parental leave may be shorter than 8 weeks. The leave may be used by the end of the calendar year in which the child has reached the age of 6 years.

It is possible to combine a parental leave with work (on a half-time basis) for the employer that grants that leave. If this is the case, the amount of the parental leave is appropriately extended – to a maximum of 64 or 68 weeks.

In addition, parents may exchangebetween themselves their parental leaves and maternity benefits during the leave if one of the parents is a worker and the other is covered by sickness insurance under a different scheme, e.g. is self-employed.

A maternity benefit is paid for the period of a parental leave.

Paternity leave

Working fathers have the right to be granted a paternity leave. This type of leave may be granted to fathers, but only until the child has reached the age of 24 months. It may also be granted to a working father who has adopted a child. In this case, he may use it until the lapse of 24 months after the date the court decision about the adoption came into force, but not later than by the time the child reaches the age of 7 years, or 10 years in the case of a child for whom the decision on the postponement of the school attendance obligation has been issued. The amount of a parental leave is equal to 2 weeks, and it may be divided into two parts, each of which may be used at any time. A maternity benefit is paid for the period of a paternity leave.

Childcare leave

The amount of a childcare leave is up to 36 months, however not longer than until the end of the calendar year in which the child has reached the age of 6 years. In order to use the leave, a worker must have an employment history of at least 6 months. A childcare leave may be granted to working mothers or fathers. A childcare leave is granted at a written request of the worker and may be divided into maximum 5 parts. While on a childcare leave, workers do not retain their right to receive remuneration (the leave is not paid as a rule) and are not entitled to any benefits, but are covered by retirement and health insurance which is paid by the employer.

Training leave

A training leave may be granted to a worker who is improving his/her qualifications on the initiative of the employer or at the employer’s consent in accordance with the provisions of the Labour Code. The amount of the leave is as follows: 6 days – for workers who are taking extramural exams; 6 days – for workers who are taking the matriculation exam; 6 days - for workers who are taking an exam to confirm qualifications in a profession or a vocational exam; 21 days in the last year of studies – to write a diploma dissertation and prepare for and take the diploma exam. A worker retains his/her right to remuneration throughout the period of his/her training leave.

Holidays

In Poland, Sundays and the following holidays are public 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.

Days off work

There is a number of life events when workers may be granted time off work. The most frequent occasions include incapacity for work due to sickness, medical examinations, necessity to care for a child, as well as personal or family events such as marriages and funerals.

If time off work is granted to a worker due to e.g. the worker’s wedding, the birth of his/her child or the funeral of his/her spouse, child, father, mother, step-father or step-mother, then the worker has the right to 2 days of time off work. If time off work is due to the wedding of his/her child or the death and funeral of his/her sister, brother, mother-in-law, father-in-law, grandmother, grandfather or a person dependent of the worker or under his/her direct care, then the worker has the right to 1 day of time off work. During time off work due to the aforementioned causes, the worker has the right to the same remuneration he/she would have received if he/she had worked.

A worker who brings up at least 1 child aged 14 years or younger has the right to take paid time off work equal to 16 hours or 2 days in one calendar year.

A worker who is improvinghis/her professional qualifications has the right (in addition to the aforementioned training leave) to take time off work for the whole or part of a working day which is required to arrive on time for the obligatory classes and to participate in the classes (the worker retain the right his/her remuneration for such time off work).

Civil law contracts are not subject to the provisions of the Labour Code on leaves and time off work or the provisions on public holidays. These matters are not regulated under the provisions of the Civil Code either.

PLANNED CHANGES

In connection with the need to implement into the Polish legal system Directive (EU) 2019/1158 of the European Parliament and of the Council of 20 June 2019 on work-life balance for parents and carers and repealing Council Directive 2010/18/EU, hereinafter referred to as „Directive 2019/1158”, a draft act amending the Act – Labour Code and certain other acts has been prepared, introducing amendments, among others, in the area of rights related to the performance of parental and care functions by employees.

The most important solutions in the field of parental leave provided for in the above-mentioned draft act will consist in:

• introducing an individual right to parental leave for female and male employees,
• making the right to parental leave independent from the fact of remaining of a child’s mother in employment (insurance) on the day of delivery,
• introducing, as part of the above-mentioned duration of parental leave, a non-transferable part of this leave of up to 9 weeks for each parent, which will mean that each of the parents will have an opportunity to take up to 32/34 weeks of this leave,
• determining the amount of the maternity allowance for the entire period of parental leave at the level of 70% of the assessment basis of the allowance, with the simultaneous possibility for a female employee to submit an application, no later than 21 days after giving birth, for paying the maternity allowance for the period of maternity and parental leave in the amount of 81.5% of the assessment basis of the allowance. In any case, an employee – a father of a child will have the right to the allowance in the amount of 70% of the assessment basis of the allowance for the period of non-transferable 9-week part of this leave.

In addition, in accordance with the draft act amending the Act – Labour Code and certain other acts, it is planned to introduce a new one:

• carers’ leave of up to 5 days in a calendar year – in order to provide personal care or support to a relative (son, daughter, mother, father or spouse) or having a common household who requires significant care or support for serious medical reasons, without retaining the right to the remuneration for the duration of this leave,
• special leave due to force majeure in urgent family matters caused by an illness or accident, if the immediate presence of an employee is necessary – 2 days or 16 hours in a calendar year, while retaining the right to 50% of the remuneration for the time of this special leave (calculated as the remuneration for the duration of annual leave).

The provisions of the above-mentioned draft act also contain solutions allowing for the wider use of flexible organisation of work, so as to increase an employee’s rights consisting in adapting his/her organisation of work to individual needs, among others, through: telework, flexible working time schedules (flexitime, individual working time and intermittent working time) and part-time work. A possibility to use flexible organisation of work will be granted to parents taking care of a child below 8 and to carers, i.e. employees providing care or support to a relative or a person living with an employee in the same household who require significant care or support for serious medical reasons. Rejection of an application for flexible organisation of work will require an employer to provide a written justification.

In connection with the provisions of Directive 2019/1158, it is also planned to reduce the period during which it will be possible for an employee – a father raising a child, to take paternity leave – from 24 to 12 months from the date of birth of a child, since the directive links this right to the birth of a child. The period for taking paternity leave by an employee who adopted a child at the statutory age will be reduced in the same way.

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Forms of terminating employment

An employment relationship ends either through its termination or expiry.

An employment contract may be terminated by a mutual agreement of the parties; a declaration of one of the parties with an appropriate period of notice; by a declaration of one of the parties without an appropriate period of notice; upon the lapse of the term for which the contract has been concluded. A statement by a party to an employment contract regarding its termination without a period of notice should be made in writing. Termination of an employment contract by a mutual agreement of the parties - the employer and the worker express their consent for terminating the employment contract on such date as they may agree.

An employment contract may be terminated by serving a notice; then, it is terminated through a written declaration of the worker or of the employer upon the agreed termination notice. It is possible to terminate the following types of employment contracts by serving a notice: an employment contract for an indefinite period of time, an employment contract for a probation period, and an employment contract for a fixed period of time. The period of termination notice for employment contracts for indefinite and fixed periods of time depends on the length of employment at a given employer and presents as follows: 2 weeks - for workers who have been employed for less than 6 months, 1 month - for workers who have been employed for at least 6 months and 3 months - for workers who have been employed for at least 3 years.

The period of termination notice for employment contracts for a probation period depends on the length of the probation period and presents as follows: 3 working days - if the probation period is not longer than 2 weeks, 1 week - if the probation period is longer than 2 weeks and 2 weeks - if the probation period is 3 months.

When terminating an employment contract, the employer may release the worker from the obligation to perform work until the end of the period of notice, during which time the worker retains his/her right to remuneration.

If an employment contract for an indefinite period of time is terminated by the employer, the employer must submit a written notification to the establishment’s trade union which represents the worker regarding the intent to terminate the employment contract, specifying the reason for the termination. An employment contract may be terminated without serving a notice - then it is terminated through a written declaration of the worker or of the employer without any termination notice. An employer may terminate an employment contract by fault of the worker if the worker has:

• seriously violated his/her core employee responsibilities,
• committed a crime during the period of his/her employment contract, which makes it impossible to continue to employ him/her further in the current job, provided that the crime is obvious or has been confirmed by a final and valid court judgement,
• lost by his/her authorisations to perform work in the current job due to his/her culpable actions.

An employer may also terminate an employment contract without serving a notice by no fault of the worker if the worker:

• is not capable to work due a sickness which continues for a period specified in the Labour Code,
• is absent from work for longer than 1 month due to justified reasons other than sickness.

The employer’s declaration regarding termination of an employment contract without serving a termination notice should specify the reason for the termination and should contain an instruction about the worker’s right to appeal to the labour court.

A worker may terminate his/her employment contract without serving a notice if:

• it is confirmed by a medical certificate that the work has a harmful impact on the worker’s health, and the employer fails to transfer the worker to a different job which would be appropriate for the worker’s health and professional qualifications,
• the employer has seriously violated its basic responsibilities towards the worker.

An employment relationship expires automatically by operation of law in situations referred to in the Labour Code and in other specific provisions (e.g. death of the worker or the employer).

In Poland, there are specific provisions concerning the termination of employment relationships for reasons which are not attributable to workers. They regulate the manner in which collective and individual redundancies should be carried out and refer to employers who employ at least 20 workers.

Matters relating to termination of legal relationships arising under certain civil law contracts (e.g. contracts of mandate or specific-task contracts) are regulated - depending on the type of a contract between the parties - by applicable provisions of the Civil Code.

Reinstatement and re-employment

A worker may apply for reinstatement to work under previous conditions if:

• the employer has terminated his/her employment contract for an indefinite period of time by serving a notice of termination without stating the reasons or in violation of the provisions on terminating employment contracts,
• the employer has terminated his/her employment contract without serving a notice of termination in violation of the provisions on terminating employment contracts in this mode.

Reinstatement to work is adjudicated by a labour court which examines the worker’s claim following a prior submission of a relevant statement of claim by that worker. A worker has the right to choose the labour court which will be convenient for him/her depending on his/her place of residence/work or the registered office of the employer. 

A worker who has taken up work as a result of reinstatement is eligible to receive remuneration for the time he/she remained unemployed, but not for longer than two months; where his/her period of notice was 3 months – for not longer than 1 month. In the event of termination of an employment contract with a worker who is in a pre-retirement protection period or with a female worker in pregnancy or on a maternity leave, the worker is eligible to remuneration for the entire time during which he/she remained unemployed. This applies also in the event of termination of an employment contract with a father bringing up a child or another closest relative on a maternity leave, or where the termination is subject to restrictions under specific regulations.

A worker whose employment contract has been terminated may be re-employed in the following situations:

• his/her employment contract has been terminated without serving a notice of termination due to his/her incapacity for work resulting from a long-term sickness or accident at work or occupational disease,
• his/her employment contract has been terminated without serving a notice of termination due to his/her justified absence longer than 1 month resulting from a cause other than a long-term sickness, accident at work or occupational disease,
• his/her employment contract has been terminated as part of collective redundancies (an employer that lays off workers as part of collective redundancies must employ the workers laid off first after it has resolved its problems and opened a new recruitment process),
• his/her employment relationship has expired due to a provisional detention for 3 months, where the related criminal procedure has been discontinued (except for a discontinuation due to the lapse of the period of limitation or due to an amnesty, and except for a conditional discontinuation) or where an acquitting judgement has been passed, and the worker concerned has expressed his/her intention to come back to work within 7 days after the date on which the said judgement becomes final.

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The freedom of association in trade unions is guaranteed to everyone who performs paid work in Poland. A trade union may be founded by a group of at least 10 workers who have the right to establish trade unions, and they decide, at their discretion, what persons (categories, groups, professions) will be members of the union.

The rules of membership in trade unions and the rules of performing union functions are specified in the statutes and resolutions of their bodies. A new member is usually accepted to join a trade union after he/she has submitted his/her membership declaration. The decision whether or not to approve a membership declaration is made by the competent statutory authorities of the trade union. Operating at a work establishment may be either a workplace or inter-company trade union organisation. Trade unions may form federations and confederations.

Membership in a trade union is voluntary. Nobody can suffer negative consequences of his/her membership in a trade union. Trade unions represent both collective and individual workers’ rights and interests. As regards collective rights and interests, trade unions represent all workers, regardless of their trade union membership (e.g. they conclude collective agreements and accords, and agree on work regulations, principles of remuneration and the Company Social Benefits Fund). As regards individual employment-related matters, a worker may be represented by a trade union if he/she is a member thereof or if the union organisation of his choice agrees to defend his/her worker rights (e.g. trade unions are consulted on planned terminations of employment contracts).

On 1 January 2019, new legislation entered into force which gives all persons performing paid work the full right to create and join trade unions. According to the amended Act, a person performing paid work means both the worker within the meaning of the Labour Code and a person performing work for remuneration on a basis other than employment relationship, provided that the latter does not employ other persons to perform the work, irrespective of the actual basis of the employment. Furthermore, the latter has the same rights and interests relating to the performance of his/her work, and these rights and interests may be represented and defended by a trade union. The new provisions allow all persons who perform work under civil law contracts and natural persons who conduct a one-person non-agricultural economic activity (also referred to as self-employed persons) to establish and join trade unions. The right to join existing trade unions is now also vested in volunteers, apprentices and other persons who perform unpaid work in person.

Beginning on 1 January 2019, the privileges required to conduct trade-union activities, e.g. the right to be released from professional work for the duration of an ad hoc activity or the special protection of trade union activists against the termination or disadvantageous amendments to their employment contracts, are now guaranteed also for persons performing paid work other than workers.

According to data provided by the Public Opinion Research Centre (Centrum Badania Opinii Społecznej, CBOS) for the year 2021, members of trade unions accounted for 10.5% of all working persons.

At a work establishment, there may also be other forms of workers’ representation, e.g. work councils.

Works councils which operate at employers that conduct economic activities and employ at least 50 workers form workers’ representation for information and consultation purposes. Works councils are elected by workers and have the right to obtain information regarding the employer’s activity and economic situation and to obtain information and conduct consultations regarding the status, structure and expected changes in employment and regarding activities which affect the organisation of work or employment basis.

The law on works councils does not provide for any restrictions regarding membership in works councils for EU and EFTA Member State citizens or their family members who are not EU or EFTA Member State citizens employed in Poland.

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Collective disputes may concern work conditions, remuneration or social benefits, as well as trade union rights and freedoms. A collective dispute may not concern individual worker’s claims which can be asserted before courts. If a collective dispute concerns the content of the collective agreement or any other agreement to which a trade union organisation is a party, then the dispute may be initiated and conducted only upon termination of such agreements.

Collective disputes are conducted between trade unions and an employer or employers. They are resolved through a process which consists of the following stages: negotiations between the parties, mediation, arbitration and strike. The first two are obligatory, while arbitration is optional.

Any person who is elected by all parties to the dispute or any person included in the list of mediators kept by the Minister competent for labour matters may become a mediator in a collective dispute.

Going on strike is the ultimate measure, and the decision to announce it should take into account whether the claims are commensurate with the strike-related losses. The announcement of a strike should be preceded by a referendum among workers of the work establishment concerned. Workers do not have the right to remuneration for the duration of the strike. Polish law 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 and a parliamentary democracy with a parliamentary and cabinet system. The rules of functioning of the state are laid down in the Constitution, which is the supreme legislative act. Poland has a system of statutory law, with an act being the basic form of legislation.

The Polish political system is based on the tripartite division of power between legislative, executive and judicial powers. The legislative power is exercised by a bicameral parliament (the Sejm, the lower Chamber, has 460 Deputies, and the Senate, the upper Chamber, has 100 Senators) which is elected in a general election for a term of office of 4 years. The Sejm passes legislation and controls bodies of the state administration, including the Council of Ministers. The Supreme Audit Office, the supreme audit state authority, is subordinated to the Sejm. The main task of the Senate is to contribute to creating Polish law in cooperation with the Sejm. The election rules provide for a system of proportionate election to the Sejm and a system of majority election to the Senate. The election rules for the Sejm lay down the electoral threshold of 5% for political parties and the threshold of 8% for electoral coalitions.

The following clubs and groups are active in the Sejm and Senate of the current term of office, elected for the years 2019 - 2023: the parliamentary Club of Law and Justice (Prawo i Sprawiedliwość, PiS); the Parliamentary Club of the Civic Coalition (Koalicja Obywatelska), including the following parties: Platforma Obywatelska, Nowoczesna, Inicjatywa Polska, Zieloni); the Coalition Parliamentary Club of the Left (Lewica), including the following parties: Nowa Lewica, Razem; the Parliamentary Club of the Polish Coalition (Koalicja Polska), including Polish Peasants’ Party (Polskie Stronnictwo Ludowe, PSL), Unia Europejskich Demokratów, Konserwatyści; the Deputies’ Group Kukiz’15 – Demokracja Bezpośrednia; the Deputies’ Group Konfederacja; the Parliamentary Group Polska 2050; the Parliamentary Group Porozumienie Jarosława Gowina; the Deputies Group Polskie Sprawy; the Parliamentary Group PPS and one Deputy is non-attached.

The executive power is vested in the Council of Ministers and the President. The internal and foreign policy of the state is carried out by the Government, i.e. the Council of Ministers, which is led by the President of the Council of Minister (the Prime Minister). The Council of Ministers coordinates and controls the activities of the government administration. The President of the Council of Ministers supervises the local self-government and is the superior for employees of the government administration. The President of the Republic of Poland appoints the Prime Minister and Ministers at the request of the latter.

Elected in a general election for a term of office of 5 years, the President of the Republic of Poland is the superior representative of the Republic of Poland, supervises compliance with the Constitution and is the supreme Commander of the Polish Armed Forces.

The judicial power is vested in independent courts and tribunals, headed by the Supreme Court and the independent Tribunal of State and the Constitutional Tribunal. The Supreme Court supervises the activities of common and military courts and is the supreme instance of appeal against rulings which are issued by courts of lower instances. The Supreme Administrative Court and other administrative courts supervise the activities of the public administration. The Constitutional Tribunal adjudicates on whether statutes and international agreements, objectives and activities of political parties comply with the Constitution, and decides on competence-related disputes between central constitutional bodies of the state. The Tribunal of State decides on the constitutional responsibility of top-ranking state officials, including the President of the Republic of Poland, the President of the Council of Ministers and the Members of the Council of Ministers.

Guarantees for civic rights are enshrined in the law, with the Constitution being the most important act. The Constitution also provides citizens of national and ethnic minorities with the freedom to maintain and develop their own language, pursue their customs and traditions, as well as to develop their own culture.

Since 1999, the three-tier territorial structure has been in force in Poland which consists of communes (2477), districts (314), cities with a district status (66) and provinces (16) (respectively gmina, powiat, miasto na prawach powiatu and województwo). Communes and districts are cells of local self-government, with the commune being the smallest administrative unit in Poland. Provinces are units of both the government and self-government. On the province level, the Government is represented by the Head of Province (Wojewoda). The Marshal is the superior representative of the self-government at the province level. Councils, which exercise power and supervision, are bodies of the local self-government. Their main tasks include passing local legislation, approving the budget and levying local taxes and charges. Elections to commune and district councils and province sejms are universal, equal, direct, and are conducted by secret ballot.

Public employment services in Poland consist of employment authorities (the Minister competent for labour, Heads of Provinces, Marshals of Provinces and Heads of Districts (Starosta Powiatu)) and district employment offices (340 offices), province employment offices (16 offices and their branch offices) as well as the office supporting the Minister competent for labour, and province authority offices. The general labour market policy is agreed on the national level, but both district and province employment offices can supplement it to satisfy local needs of the labour market.

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Types of taxes

In Poland, there are fifteen types of taxes which are divided into direct taxes (paid by a tax payer to the tax authority) and indirect taxes (paid when purchasing goods).

Direct taxes include:

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)    forest tax,

7)    property tax,

8)    tax on means of transport,

9)    tonnage tax (levied on shipowners operating offshore commercial vessels in international shipping),

10) tax on the extraction of certain minerals,

11) tax on certain financial institutions,

12) tax on income subject to taxation in accordance with the principles set out in the Act on activation of the shipbuilding industry and complementary industries (tax on the value of production output sold),

13)  retail sales tax.

Indirect taxes include:

1)    value added tax (VAT – 23%, 8%, 5% and 0%),

2)    excise duty,

3)    gambling tax.

In the context of employment and conduct of economic activities in Poland, the most important taxes are the Personal Income Tax and the Corporate Income Tax.

Personal income tax

The most important tax for natural persons employed in Poland is the Personal Income Tax.

Income earned by natural persons is subject to the Personal Income Tax. If a tax payer earns income from more than one source in a given year, the sum of the income types from all sources in Poland and abroad is subject to taxation. Income gained by non-residents in Poland or by Polish residents abroad is subject to the provisions of the relevant agreements concluded by Poland on the avoidance of double taxation. Poland has signed such agreements with such countries as Austria, Germany, France and the United Kingdom. A full list of countries and agreements with them is available on the Ministry of Finance website.

Every person who resides in Poland must pay the tax on income earned. A person who resides in Poland means any person whose "centre of personal or economic interests" is located in Poland (e.g. he/she lives or works in Poland) or who stays in Poland for longer than 183 days a year. Such a person is a tax resident and is subject to taxation in Poland on the total amount of the income earned in a given year, both in Poland and abroad. A person who does not have a place of residence in Poland will pay his/her taxes in Poland only on his/her income received in Poland. Income is taxed in accordance with the principles set out in the agreements on the avoidance of double taxation concluded by Poland.

Income is taxable (revenues minus tax deductible expenses).

Tax deductible expenses are determined depending on the type of the revenues earned, e.g. for persons who earned revenues in 2022:

• from employment – the basic expenses amount to PLN 3,000 (ca. EUR 646) a year and PLN 250 (ca. EUR 54) a month,
• from contracts of mandate (umowa zlecenia) - the tax-deductible expenses are 20% of the revenues earned,
• from copyrights – the tax-deductible expenses are 50% of the revenues earned, but the total annual expenses must not exceed PLN 120,000 (ca. EUR 25,862),
• from economic activity – the tax-deductible expenses cover any costs which have been incurred in order to earn revenues or to maintain or secure the source of revenues, excluding the expenses listed in the Act as non-tax deductible.

The method for calculating the income tax depends on the source of revenues from which the income is earned. There are the following methods:

1. progressive tax scale with a tax-reducing amount – to natural persons taxing their revenue in line with general principles, a two-tier tax scale with rates amounting, from 1 July 2022, to 12% and 32% is applied, with one tax threshold of PLN 120,000 (about 25,862 EUR) and with a tax-reducing amount of PLN 3,600 (EUR 756).

The progressive tax scale applies to inter alia income earned from hired labour (employment relationship, contracts of mandate and specific-task contracts), old-age and disability pensions, economic activity, lease and rental.

The final settlement of this income and the advance tax payments made on it is made after the end of the year in the tax return (PIT-36 and PIT-37) submitted by the taxpayer or in the annual tax assessment (PIT-40A) submitted for the taxpayer by the pension authority, if the pension is the only source of income for the taxpayer.

Tax payers who have their income taxed according to the progressive tax scale, upon meeting the requirements specified by law, following the request made in the PIT-36 or PIT-37 tax returnmay benefit from the joint taxation of income earned spouses or from preferential taxation of income earned by single parents.

Spouses who have chosen this taxation method calculate their tax due as the double amount of the tax calculated for a half on their joint income.

On the other hand, single parents calculate the tax under preferential rules in the double amount of the tax calculated on a half of their income;

PIT-37 and PIT-36 tax returns are submitted to the tax office between 15 February and the end of April of the year following the tax year, unless the taxpayer leaves Poland earlier. In such case, the tax return must be submitted before departure.

2. 19% income tax on non-agricultural economic activity or special sections of agricultural production – income from non-agricultural economic activity or special sections of agricultural production (based on the accounting books) may be taxed with the tax rate of 19%. The profit (loss) is settled under a separate PIT-36L tax return to be filed by the taxpayer between 15 February and the end of April in the year following the tax year;
3. flat-rate method of taxation for non-agricultural economic activity – taxpayers may choose, upon meeting the requirements specified by law, to tax revenue generated from non-agricultural economic activity in the form of a flat-rate tax on registered income.

The tax is calculated at a specific rate on revenue obtained. A separate tax return regarding this form of taxation is submitted from 15 February to the end of February of the year following the tax year (from 2023, the deadline will be until 30 April);

4. flat-rate method of taxation of revenues from lease and rental contracts - may be chosen by tax payers subject to meeting specific requirements specified by law. The tax rate is 8.5% on the revenues earned up to PLN 100,000 (EUR 21,551). The tax rate of 12.5% is charged on the surplus. A separate tax return is to be submitted between 15 February and the end of February of the following tax year (from 2023, the deadline will be until 30 April);
5. 19% income tax on certain capital gains – the uniform tax rate of 19% applies to certain capital gains (e.g. from the sale of securities or derivative financial instruments for a remuneration), the profit (loss) from which is settled under a separate PIT-38 tax return which the taxpayer files between 15 February and the end of April of the year following the tax year;
6. 19% income tax on the sale of properties for a remuneration – the obligation to pay income tax of 19% on the income from the sale of properties for a remuneration comes into existence if the property is sold before the end of the period of 5 years starting from the end of the calendar year in which the property has been purchased or built, and if it is not part of economic activity; the income is settled under a separate PIT-39 tax return which the taxpayer files between 15 February and the end of April of the year following the tax year.

Income from the sale of real property for a fee is exempt from taxation if the respective revenues are used by the tax payer for his/her own housing purposes listed in the Polish tax regulations within 3 years after the end of the fiscal year in which the property was sold;

7. flat-rate income tax collected by the withholding agent – the tax applies to revenues (income) from e.g. winnings from lotteries, interests and discounts on securities, interests on cash (not related to the economic activity conducted) deposited in the bank account of the tax payer, participation in capital funds and dividends. Non-residents’ income earned in Poland from such sources as interest, copyrights and related rights, know-how, advisory services, accounting services, legal services and advertising services is also subject to lump-sum tax withheld by the tax remitter. As a rule, these revenues (income) are not settled in a tax return, as the respective tax is collected and paid by the withholding agent.
8. preferential taxation with the so-called IP Box allows entrepreneurs to tax income obtained from qualified intellectual property rights, at a reduced tax rate, i.e.: 5%. IP Box is a solution supporting entrepreneurs at the stage of commercialisation of results of their research and development activity.

Corporate income tax

Corporate income tax is paid by:

• legal persons,
• organisational units without legal personality, excluding inherited companies and companies without legal personality; the taxpayers are capital companies in organisation,
• limited partnerships and limited joint-stock partnerships with their registered office in Poland,
• general partnerships with their registered office in Poland, if the partners of the general partnership are not exclusively natural persons and the general partnership does not file certain information or its update with the competent head of the tax office,
• tax capital groups (i.e groups which consist of at least two commercial law companies with legal personality which operate under capital associations and meet the conditions specified by law),
• companies without legal personality with their registered office or central management in another state, if they are treated as legal persons in accordance with the tax provisions of the that state and are subject to taxation on the total of their income in that state regardless of the place where the income is earned.

Tax payers with their registered office or central management in Poland are subject to taxation on the total of their income, regardless of the place where the income is earned. Tax payers which do not have their registered office or central management in Poland are subject to taxation only on their income earned in Poland.

Income tax is charged on income representing the sum of income from capital gains and income from other sources.

In principle, a surplus of total revenues earned from that source over the tax-deductible expenses achieved in a given tax year is deemed as income from a source of revenues. In the case of tax capital groups, a surplus of the total income of all companies from a given source of revenues over their total losses incurred on that source of revenues is the income from that source of revenues.

If the tax-deductible expenses exceed the sum of revenues (in the case of tax capital groups - if the sum of losses from a given source of revenues exceeds the sum of income from that source), the difference represents a loss from a source of revenues.

A taxpayer may use the loss to:

• reduce the profit in the next consecutive five tax years, but the reduction any of the years must not exceed 50% of the amount of the loss, or
• make a one-time reduction of the income from that source in the next consecutive five years by an amount of up to PLN 5,000,000 (EUR 1,077,586). If the loss incurred is higher, the amount that has not been deducted is subject to settlement in the remaining years of the 5-year period, but the reduction any of the years must not exceed 50% of the amount of the loss.

In the case of tax capital groups, losses incurred by a group are not covered from revenues of the respective group companies if the group agreement has expired or after the group has lost its status as a tax capital group. The group’s revenues are not used for covering losses incurred by groups companies before the establishment of the group.

As regards revenues from the share in profits of legal persons (e.g. dividends) and revenues of foreign entities from the license fees (e.g. interests), the tax is charged on revenues.

In the case of capital relations and other specific associations, it is possible to tax income by estimation.

A specific form of taxation, potentially available to a large group of taxpayers from 1 January 2021, is the lump sum on income of limited companies. This is a new method of taxation linking taxable income to categories of balance sheet law and involving a change in the time when the tax obligation arises. In contrast to the classic CIT rules, a lump sum on income of limited companies links the emergence of the tax obligation with the distribution of the profit generated, and not with the generation of income. As a rule, the subject of taxation under the lump-sum system is the effective distribution of profit from a limited company, including to its shareholder. From 1 January 2022, the rules for using this preference have been additionally liberalised, inter alia, by expanding the catalogue of legal forms authorised to use the lump sum on income of companies by limited partnerships and limited joint-stock partnerships.

Polish tax law provides for a catalogue of specific tax exemptions, including for such taxpayers as unions, associations, foundations which pursue socially beneficial objectives listed in applicable regulations. For these taxpayers, the exemption applies to income which is used for performing the socially beneficial objectives specified in the national law. These objectives must correspond to the statutory objectives of these entities.

Taxable revenues include money received, pecuniary values, foreign exchange differences and the value of the items, rights or other services which have been received without a fee or for a partial fee. Regarded as revenues related to economic activity and special sections of agricultural production and revenues from capital gains (excluding revenues from participation in profits of legal persons regarded as revenues in fact earned from such participation) earned in a given tax year are also revenues due, even if not actually received yet, excluding the value of the returned items and discounts and allowances granted.

Tax deductible costs are costs which are incurred to generate revenues or to maintain or secure a source of revenues, excluding the costs (expenses) which are not deemed to be incurred to generate revenues, as listed in applicable provisions of law.

Costs directly related to revenues are credited towards the tax-deductible costs in the tax year in which the related revenues were achieved.

Costs other than costs directly related to the respective revenues are deducted on the date they are incurred. Should the costs refer to a period which exceeds the tax year and it is not possible to determine which part refers to the particular tax year, they are treated as tax deductible costs proportionately to the length of the period they refer to.

The tax base, established as the difference between taxable revenues and tax-deductible costs, is a profit reduced by donations granted to public tasks specified in applicable provisions of law.

Donations for entities which carry out such activities in an EU Member State or an EEA Member State other than Poland may also be deducted under the joint limit of 10% of the income.

Donations for charity and care activities under the Church Acts – up to 100% of the income – are also deductible.

The value of the expenses incurred for research and development activities, i.e. the part of the costs for research and development which have also been treated as tax deductible costs, may also be deducted from the tax base.

The tax is equal to 19% of the tax base. Beginning on 1 January 2019, there is a 9% corporate income tax rate addressed to small taxpayers and start-ups; it applies to income other than from capital gains, provided that the taxpayer’s revenues (regardless of the source) do not exceed EUR 2 million (expressed in PLN) in a given tax year.

As part of the CIT tax, it is possible to use preferential taxation with the so-called IP Box, which allows entrepreneurs to tax income obtained from qualified intellectual property rights, at a reduced tax rate, i.e.: 5%. IP Box is a solution supporting entrepreneurs at the stage of commercialisation of results of their research and development activity. Qualified intellectual property rights include, among others, a patent, a right from the registration of an industrial design or a copyright to a computer programme.

In addition, beginning in 2019, eligible income from eligible intellectual property rights, e.g. patents, rights from registration of industrial designs and copyrights to computer software, may be taxed with a 5% corporate tax as part of what is known as IP BOX.

In addition, owners (co-owners) of fixed assets which are buildings located in Poland commissioned in whole or in part under rent, lease or other similar agreements pay the income tax on revenues from buildings amounting to 0.035% of the tax base for each month. The tax base is the sum of revenues from individual buildings minus PLN 10 million (EUR 2.1 million).

Tax payers and withholding agents do not submit tax returns during the tax year, but are obliged to pay monthly advance payments. Small taxpayers and start-up taxpayers have the right to pay income tax advance payments on a quarterly basis.

During the tax year, taxpayers can also settle their advance payments under the simplified scheme.

Taxpayers are obliged to submit their tax returns by the end of the third calendar month of the next year and, also by this date, pay the tax due or the difference between the income tax due as shown in the return and the sum of the advance payments due from the beginning of the year.

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Costs of products and services

In Poland, costs of living differ from place to place. The highest costs are in Warsaw and other large cities.

Examples of average prices for basic foodstuffs:

bread (1 kg) – PLN 6.30 (EUR 1.35), bread roll (50 g) – PLN 0.45 (EUR 0.09), tea (100 bags) – PLN 19.18 (EUR 4.13), ground coffee (250 g) – PLN 8.81 (EUR 1.89), jam (280 g) – PLN 4.49 (EUR 0.96), corn flakes (250 g) – PLN 4.07 (EUR 0.87), ketchup (430 g) – PLN 4.93 (EUR 1.06), oil (1 litre) – PLN 11.85 (2.55 EUR), butter (200 g) – PLN 7.16 (EUR 1.54), eggs (10 pieces) – PLN 6.84 (EUR 1.47), cheese (1 kg) – PLN 29.57 (EUR 6.37), milk (1 litre) – PLN 3.73 (EUR 0.80), cottage cheese (200 g) – PLN 2.50 (EUR 0.53), yoghurt (150 g) – PLN 1.57 (EUR 0.34), water (1.5 litre) – PLN 2.52 (EUR 0.54), orange juice (1 litre) – PLN 4.53 (EUR 0.97), flour (1 kg) – PLN 3.68 (EUR 0.79), sugar (1 kg) – PLN 3.93 (EUR 0.84), salt (1 kg) – PLN 1.55 (EUR 0.33), penne pasta (500 g) – PLN 5.77 (EUR 1.24), boneless pork loin (1 kg) – PLN 20.45 (EUR 4.40), chicken (1 kg) – PLN 11.70 (EUR 2.52), sliced ham (450 g) – PLN 22.23 (EUR 4.79), bananas (1 kg) – PLN 6.26 (EUR 1.34), apples (1 kg) – PLN 3.01 (EUR 0.64), potatoes (1 kg) – PLN 2.32 (EUR 0.5), tomatoes (1 kg) – PLN 10.65 (EUR 2.29), sweet peppers (1 kg) – PLN 11.62 (EUR 2.50).

Examples of average prices for basic household chemicals and cosmetics: washing-up liquid (1 litre) – PLN 6.67 (EUR 1.43), toothpaste (125 ml) – PLN 9.05 (EUR 1.95), soap (100 g bar) – PLN 3.12 (EUR 0.67), hair shampoo (250 ml) – PLN 6.07 (EUR 1.30), washing powder (400 g) – PLN 7.22 (EUR 1.55), toilet paper (8 rolls, the cheapest one) – 7.07 PLN (EUR 1.52).

Examples of average monthly utility costs per person:

electricity – PLN 80 (about EUR 17), phone calls – PLN 60 (about EUR 13), waste (disposal) – PLN 85 (about EUR 18), (per flat). Owners of single-family houses pay PLN 107 per month (about EUR 23). Those who decide to compost bio-waste use a rebate of PLN 9 (about EUR 1.93), thanks to which the cost is PLN 98 (about EUR 21), water PLN 80 (about EUR 28), cable TV – PLN 50 (about EUR 11), Internet – PLN 50 (about EUR 11), gas (gas cooker) – PLN 40 (about EUR 8), gas (in the case of heating rooms with gas only) – PLN 200 (about EUR 53.). This gives a total monthly cost of about 645 PLN (about EUR 139) per person.

Examples of average prices for other products and services:

petrol (litre) – PLN 7.35 – 8.07 (about EUR 1.58 – 1.73), urban transport ticket – 3.50 PLN (EUR 0.75), cinema ticket – PLN 17-35 (about EUR 4 – 8), theatre ticket – PLN 80 – 220 (about EUR 18 – 49), main course in a restaurants – PLN 20 – 40 (about EUR 4.5 -9).

In view of current inflation, these prices may rise.

Shops

Opening hours are set by shop owners, but they are normally as follows:

• groceries – from 6:00 am (7:00 am) to 6:00 pm (7:00 pm), some groceries may have longer opening hours,
• shops other than groceries – normally open at 10:00 am,
• supermarkets (most often located at the outskirts of large cities) – normally from 9:00 am to 10:00 pm.

Trade and trade-related activities at commercial establishments on Sundays and public holidays are subject to certain restrictions. In 2022 and following years, there will be 7 trading Sundays per year - the last Sunday in January, April, June and August, two successive Sundays before Christmas and the Sunday before Easter. In certain situations stipulated by law, trading and trade-related activities are allowed every Sunday. This applies e.g. to petrol stations, pharmacies and florists.

The trading ban established in the legislation does not apply to inter alia commercial establishments at liquid fuel stations, commercial establishments whose main business involves flower sales, pharmacies and dispensaries, commercial establishments whose main business involves sales of souvenirs, devotional articles, newspapers, urban transport tickets, tobacco products, lottery and betting coupons, as well as post offices, commercial establishments at hotels and online shops.

Most shops accept payment cards.

It is also possible to shop online, which is becoming increasingly popular in Poland.

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Access to housing

EU or EFTA Member State citizens may either rent or acquire the ownership right to flats under the principles which apply to Polish citizens – the Polish provisions do not discriminate against these citizens in terms of their access to housing or instruments which that support renting or purchase.

Residents of a given commune who meet certain requirements (including the income criterion) may apply for renting a communal flat. These flats have low rental fees but they normally offer a lower standard.

Flats with rental fees below the market level are also constructed by social housing initiatives (Polish, społeczne inicjatywy mieszkaniowe, or SIM) which operate in ca. 200 cities. The social rental housing segment meets the housing needs of average earners. Applicants for renting such flats must meet specific income criteria (depending on the location of the flat and the size of their household) and must not have any other flat. They must also pay in a contribution which is equivalent to 30% of the value of the flat. The contribution is refunded upon the lapse of the rental period. In order to create such dwellings, social housing initiatives, communal companies and housing cooperatives may apply for preferential reimbursable financing subsidised from the state budget.

Tenants of new flats and revitalised flats (built as part of cooperation between investors and communes) are able to apply for rental allowances. The allowances will be granted to persons who meet certain requirements relating to inter alia income, property or use of the flat. The amount of the allowance will depend on the number of people in the household and will be region specific (i.e. it will depend on the cost of building a flat in a specific location). Selection of tenants will be the responsibility of the commune. The criteria established by the commune (e.g. income, number of children, disability, economic migration) will be used to compile a list of tenants with whom the investor will conclude rental contracts, provided that the tenants can demonstrate rental credibility (i.e. ability to pay the rent regularly).

From 9 February 2022, the income criterion is PLN 2,265 (EUR 488) in a single-person household and PLN 1,698.76 (EUR 366) in a multi-person household.

A new solution available in Poland for finding a residential unit is social rental agencies (Polish, społeczne agencje najmu, or SAN). In this model, a social rental agency (an entity cooperating with a municipality under a contract), leases flats from private owners and then rents them to persons who meet economic or social criteria laid down in a relevant resolution of the municipality council. A person seeking a flat applies to the municipality where the fulfilment of the criteria is verified and, if fulfilled, he/she is referred to the social rental agency to choose a flat.

Looking for a flat

Adverts of flats to rent or purchase can be found in newspapers and in the Internet. Accommodation can also be found by placing own adverts in newspapers and Internet portals or through a real estate agent. If the latter option is used, expenses related to looking for a flat will be increased by the commission paid to the real estate agent. When renting a flat, the commission is normally equivalent to the monthly rent, and when buying a flat - it is ca. 2-3% of the purchase price.

If you are looking for a flat on your own, you can contact the sales office of a developer of your choice and check the project in legal terms, i.e. view the land and mortgage register and the National Court Register to check whether the developer has a building permit and is not bankrupt, etc.

When buying a flat, you can use the services of a real estate agent (e.g. a real estate agency) or sign a contract with a developer or a housing cooperative. Most developers request the first payment to be made within 3-7 days after the date of the contract.

Before your real estate agent undertakes any activities, you should first sign an agency contract. The agency contract should specify what specific activities the real estate agent should perform and what remuneration he or she is entitled to. The contract should also specify the real estate agent who is responsible for its performance and should include a declaration regarding an active civil liability insurance for any damage which may be caused in relation to performing the agent’s activities. The agency contract is what is known as the duty-of-care contract rather than a result-based contract. Therefore, under such a contract, the agent undertakes e.g. to look for a flat, not to actually find it.

Purchasing or renting a flat

In Poland, the purchase of any kind of real estate should be confirmed by an agreement concluded before a notary in the form of a notarial deed.

A rental agreement may be concluded for a definite or indefinite period of time. The Act on the protection of the rights of tenants, communal housing resources and on amending the Civil Code includes a catalogue of causes for terminating a rental agreement. The landlord may cancel a rental agreement if the tenant is in default of payment of the rent for at least three complete payment periods, if the tenant has rented, sub-rented or transferred the flat (or its part) for use free of charge without the required written approval from the landlord, or if the tenant has seriously violated the house regulations. The termination notice should be made in writing and specify the cause for termination. The landlord may terminate a rental agreement upon serving a 1-month notice, with the effect at the end of the calendar month.

The tenant may terminate a rental agreement signed for an indefinite period of time at any moment and for any reason (or without stating any reasons) by serving a termination notice to the landlord.

Before signing the agreement, the landlord may request the tenant to pay a security deposit. The deposit serves as security of any potential claims related to the use of the flat beyond normal wear and tear as well as any amounts due under the rental agreement contract (the deposit must not exceed the equivalent of twelve monthly rents). The deposit is refunded within one month after the date the flat is vacated or the tenant acquires its ownership, upon deducting any receivables due to the landlord under the rental agreement.

Prices for flats and costs of rental

In Poland, prices for flats[1] differ depending on the location and type of the housing market. Flats that can be bought on the primary market are normally available in a standard that requires finishing. There is also a large secondary market with flats in various standards and locations. Transaction prices of flats in the primary market in six large cities in Poland rose in 2022 by 17.2% when compared to 2021.

In Q1 2022, flat prices grew both on the primary and secondary market. In Warsaw, the average transaction price for 1 m² of a flat on the primary market was PLN 12,412 (EUR 2,675), an increase by 12% compared to the previous year. In Gdańsk, 1 m² cost an average of PLN11,231 (EUR 2,420), and in Gdynia – PLN 12,732 (EUR 2,744). Transaction prices higher than PLN 8,000 (EUR 1,725) were reported in Kraków – PLN 10,494 (EUR 2,261) and Wrocław – 10,029 (EUR 2,161).

In Q1 2022, the highest secondary market price was reported in Warsaw and amounted to PLN 11,451 (EUR 2,467) for 1m², representing an increase by 35% when compared to 2021. Flat prices on the secondary market were high also in Gdańsk – PLN 10,239 (EUR 2,206) for m², 39% more than in the previous year, and Kraków – 10,001 (EUR 2,155). Transaction prices higher than PLN 8,000 (EUR 1,725) were reported also in Gdynia – PLN 11,620 (EUR 2,506) and Wrocław – 10,205 (EUR 2,201). A flat could be bought on the secondary market for less PLN 8,000 (EUR 1,724) for 1 m² in Łódź.

Rental fees differ from city to city, and depend also on the standard and surface of the flat. The highest rents are in Warsaw and other large cities.

The average monthly rent[2] for a flat in Warsaw was PLN 2,042 (EUR 440) in Q1 2022, by 23% more than in Q1 2021. Gdańsk was Poland’s most expensive city in this respect, with the average monthly rent reaching PLN 1,833 (EUR 395) and marking one of the highest price increases on the housing market in recent years. In Kraków, the average monthly rent exceeded PLN 1,606 (EUR 346), and in Wrocław it was PLN 1,786 (EUR 384). The lowest monthly rents were reported in Katowice – PLN 982  (EUR 194), and Łódź – PLN 1,211 (EUR 221).

The rent rates are higher than in 2021, which is largely due to Russia’s aggression against Ukraine.

Rents for the same category of flats differ significantly depending on the distance from the city centres. The rates quoted above do not include costs of utilities (e.g. gas, electricity, heating or water), which are normally not included in the rent.

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[1] On the basis of the information from the National Bank of Poland concerning transaction prices in Q1 2022.

[2] On the basis of the AMRON-SAFRiN Report for Q1 2022, the Polish Bank Association

Eligibility to health care services

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

The following persons are entitled to use publicly-funded (from health insurance contributions and funds from the state budget) health care services:

• Persons covered by the universal (compulsory or voluntary) health insurance provided by the National Health Fund (Narodowy Fundusz Zdrowia, NFZ), hereinafter referred to as "insured persons".

Insured persons may be both Polish citizens, citizens of EU or EFTA Member States, or citizens of the United Kingdom of Great Britain and Northern Ireland (UK), living in the territory of an EU or EFTA Member State or in the UK, and third-country citizens staying in the territory of Poland based on a visa for the purpose of performing work, temporary residence permit, permanent residence permit, residence permit for a long-term EU resident, permit to stay for humanitarian reasons, permit for tolerated stay, visa issued for the purpose of arrival for humanitarian reasons, due to the interest of the state or international obligations, persons who have obtained refugee status or complementary protection in Poland or make use of complementary temporary protection on its territory. Insured persons are also third-country citizens living in the territory of an EU/EFTA Member State or in the UK – if they are subject to the health insurance obligation or insure themselves voluntarily, whereby a person who lives in Poland may insure themselves voluntarily by concluding a voluntary health insurance agreement with the NFZ provincial branch, competent for the place of residence of this person in Poland.

Insured persons are also family members of the above-mentioned persons living in the territory of Poland or an EU or EFTA Member State other than Poland or in the UK, if they are not persons subject to obligatory insurance in Poland, or entitled to health care services under the EU provisions on the coordination of the social security system.

Obligatory health insurance applies to inter alia employees, persons who perform work under an agency contract, a commission contract or any other service provision contract, persons who conduct business activities, excluding those who have suspended their business activities, persons who receive pensions, pupils, students and PhD students, unemployed persons, persons receiving certain types of social benefits or certain family benefits, persons performing functions by virtue of an act of appointment.

Insured persons are obliged to register their family members for health insurance their own child; spouse’s child; adopted child; grandchild or strange child for whom custody has been established, or someone else’s child as part of a foster family or family children’s home, until he/she turns 18 years old, and if he/she continues education at school or teacher training institution or studies at a university or doctoral school – until he/she turns 26 years old, while if he/she holds a certificate of severe disability or any other equivalent certificate – without age limit; spouse; ascendants sharing the household with the insured person), unless they have their own health insurance. Grandparents may register their grandchildren for health insurance only if neither of the parents is subject to the health insurance obligation or eligible for health care services under the provisions on the coordination of employment or self-employment or voluntary insurance.

• EU or EFTA Member State or UK citizens who are not covered by the universal health insurance in Poland and are covered by the health insurance in another EU or EFTA Member State or in the UK during their temporary stay in Poland or residence in the territory of the Republic of Poland.

During their temporary stay in Poland, e.g. for the purpose of studying or looking for a job in Poland (provided that in the latter case they receive unemployment benefits in another EU or EFTA Member State), these persons are eligible for health care services upon presenting the European Health Insurance Card. However, this applies only to services which a physician(s) will deem essential for medical reasons taking into account the nature of these services and the expected length of stay in Poland. Benefits are provided within the scope of and under the conditions defined for persons insured in Poland, in accordance with the equal treatment principle applicable in the social security coordination system.

Persons insured in another EU/EFTA Member State or in the UK, and residing in Poland, may use health care services upon presentation of a Certificate – a document issued by the NFZ provincial branch based on an S1 document issued by a foreign health insurance institution.

• Third-country citizens not insured with NFZ, residing in the territory of the Republic of Poland, who have obtained refugee status or complementary protection in the Republic of Poland, who meet the income criterion referred to in Article 8 of the Act of 12 March 2004 on social assistance, for whom the circumstances referred to in Article 12 of that Act have not been found (the right to use health care services financed from public funds is confirmed by a decision issued by the head of the municipality, mayor of the municipality competent for the place of residence in Poland) or are persons below 18 or are women in the period of pregnancy, labour or childbirth.

Health insurance contributions

Insured persons pay a health insurance contribution.

There are the following types of contributions:

• Health contribution for persons pursuing economic activity.

This type of contribution includes:

• Health contribution for persons taxed on general principles

The basis for calculating the contribution for persons paying the income tax according to the tax scale, at the 19% tax rate and paying the income tax on qualified intellectual property rights, is the income earned in a given month and in a given year.

The basis for calculating the contribution for a given month may not be lower than the amount of the minimum remuneration applicable on the first of January of a given year. After the end of the year, the annual settlement of the health insurance contribution will take place.

For taxpayers taxed with a flat tax, the rate of the health contribution has been reduced to 4.9% of the contribution assessment base, which is an exception to the general rule according to which the health contribution rate is 9% of the assessment base.

• Health contribution for persons paying a lump sum on recorded revenue

For persons paying a lump sum on recorded revenue, the amount of annual revenue is important for the amount of the health contribution. The health contribution is calculated in three thresholds depending on the average remuneration.

• Health contribution for persons taxed in the form of a tax card

For persons pursuing non-agricultural activity who are taxed in the form of a tax card, the assessment basis for the health insurance contribution is the amount of the minimum remuneration applicable on the first of January of a given year.

• Health contribution for other persons pursuing economic activity

For other persons pursuing non-agricultural activity, the assessment basis for the health insurance contribution is the amount of the average monthly remuneration.

• Health contribution for cooperating persons

For persons cooperating with people pursuing economic activity, the assessment basis for the contribution is currently 75% of the average monthly remuneration.

• Health contribution for other insured persons.

Persons covered by the health insurance obligation, other than entrepreneurs, pay the health contribution in the amount of 9% of the assessment base (e.g. income from hired labour less social security contributions; the amount of an old age or disability pension, the amount of an unemployment benefit, the amount of a nursing benefit granted under the legislation on family benefits or the amount of a permanent social assistance allowance, etc.). Health insurance contributions are paid by employers, the Social Insurance Institution and other pension institutions, social assistance centres, schools and universities, etc. (i.e. by contribution payers).

Using health care services

Persons eligible for publicly-funded health care services in Poland (beneficiaries) may use such services only in health care institutions which have signed a contract with the National Health Fund (NFZ) – marked with the NFZ logo. Such contracts are held by a vast majority of health care establishments in Poland. If emergency health care services are provided by an establishment which does not have a contract with the National Health Fund, the beneficiary/insured person has the right to these services to the extent necessary.

A beneficiary chooses his/her primary health care (podstawowa opieka zdrowotna, POZ) doctor, nurse and midwife by submitting a written declaration. The above-mentioned declaration may be submitted as a paper form, electronically (by means of electronic communication) or through the Online Patient Account. The first appointment at the selected health care facility usually involves registration and selection of a primary health care doctor, nurse and midwife.

In order to use the services, it is necessary to verify the patient’s eligibility for health care services. This is done by the health care facility in the electronic eWUŚ system (Electronic Verification of the Beneficiaries’ Rights), which enables to immediately confirm whether the patient is eligible for publicly-funded health care services. Eligibility for publicly-funded health care services is verified on the basis of the patient’s PESEL number and a document confirming his/her identity e.g. an ID card, passport, driving licence or a valid school ID for children of up to 18 years of age who are subject to compulsory school attendance.

If it is not possible to verify the patient’s eligibility in the electronic system, the patient must present a document confirming the he/she is covered by health insurance, e.g. the ZUS RMUA form. If the patient does not have such a document, he/she may submit a written declaration on his/her eligibility for health care services.

Scope of health care services and emergency telephone numbers

Health care services can be provided by both public and non-public entities which have relevant contracts with the National Health Fund. Publicly-funded health care services include:

• health services meant to maintain, save, restore and improve health as well as other medical actions arising from the treatment process or legal regulations, as defined by the Minister of Health,
• health services in kind – medications and medical devices related to the process of treatment – provided for a partial payment, paid for on a flat-rate basis or paid in full,
• treatment-related services – accommodation and meals, medical transport services at 24-hour or day health care establishments.

POZ doctors (also called primary doctors) manage basic treatment and, if necessary, refer their patients to other specialists. An insured patient without a referral from his/her primary health care doctor can use health care services of the following specialists: gynaecologists and obstetricians, dentists (very few dental services are paid for by the NHF), venereologists, oncologists and psychiatrists. In addition, for children and adolescents no referral is required for psychological, psychotherapeutic and community mental health services. In emergency situations, health services are provided without the required referral. A referral is also necessary if hospital services are required (it is not necessary in the event of an accident, injury, poisoning or other life-threatening situations). During hospitalisation, procedures, tests and medicines are provided free of charge.

The 24h emergency call centre number, available across Poland, is 112.

There is also a Telephone Patient Information at 800 190 590.

Information on health care establishments which have contracts with the National Health Fund can be obtained from provincial branch offices of the NFZ. Telephone numbers of individual NFZ branch offices are available on the NFZ website.

Payments for health care services and medications

Health care services covered by the universal health insurance are provided free of charge unless applicable regulations provide for a partial payment by the beneficiary.

The services which are explicitly indicated in the national legislation as not provided under health insurance are paid for. They include services which are provided in spa-treatment establishments to insured persons without a referral to this kind of treatment; travel and accommodation costs of spa treatment – the beneficiary must pay full costs of travel to and from the spa treatment establishment and partial costs of food and accommodation in the sanatorium; preventive vaccinations other than listed in the regulations on infectious diseases and infections. The provision of medical devices such as prostheses, spectacles, wheelchairs etc. is limited in terms of quantity.

Free-of-charge medications are provided to an insured person who has been admitted to a hospital or another health care facility for patients who need a 24-hour or day medical care, and during health, nursing, diagnostic and rehabilitation procedures which are conducted by entities authorised to provide services covered by health insurance, as well as in the case of emergency assistance provided by those entities.

To purchase medications at a reduced price, it is necessary to present a prescription issued by a doctor or medical assistant (felczer), nurse or midwife, provided that they are licensed to practice the profession.

Medications are dispensed at pharmacies, usually on the basis of prescriptions issued by authorised persons:

• free of charge, or
• upon making a flat-rate payment, or
• upon paying 30% or 50% of the financing limit, or
• upon paying the full price - for medications which are not included in the register of reimbursed medications or for medications which are prescribed in an indication which is not subject to reimbursement.

If ordered by a health insurance doctor, patients are eligible for free medical transport, including by air, to and from the nearest hospital which provides relevant services if it is necessary to start immediate treatment or to preserve the continuity of treatment, as well as in the case of reduced mobility which makes it impossible to use public transport to travel for treatment (to and from the nearest health care facility which provides relevant services). In other situations, transport is provided for a full or partial payment and based on an order from a health insurance doctor.

Computerisation of the health care system

The health care system in Poland is undergoing dynamic computerisation, giving patients access to new modern e-health services. Polish doctors issue sick leave certificates in an electronic form only, prescriptions have to be issued electronically (unless required otherwise). The next stage of computerisation of the health care sector was the implementation of the obligation to issue electronic referrals to certain health care services. Service providers are required to ensure that the data contained in electronic medical records can be exchanged.

Full use of e-health advantages is possible upon activation of the Online Patient Account (IKP), a free-of-charge web application provided by the Ministry of Health which enables patients to easily, quickly and safely view their medical treatment information, including e-prescriptions and dosage instructions issued, e-referrals and electronic sick leave certificates. With the application, patients can also receive e-prescriptions in text messages (SMS) or by e-mail. Thanks to IKP, patients also have access to services related to the COVID-19 pandemic (result of a recently ordered coronavirus test, information on quarantines or home isolations). Moreover, IKP includes referrals for COVID-19 vaccination. With such an e-referral, the patient could go to the e-registration and, choosing a free date at a convenient place, sign up for vaccination. The patient’s vaccination certificate can also be accessed through IKP.

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Compulsory school attendance and compulsory education

The Polish education system differentiates between the compulsory school attendance and compulsory education.

While education is compulsory until the age of 18, the compulsory school attendance covers the 8-grade primary school (i.e. until finishing the primary school, but not longer than until the age of 18). After finishing primary school (szkoła podstawowa), the duty of compulsory education is met by way of attending either a public or non-public secondary school (szkoła ponadpodstawowa) or by way of vocational training conducted by an employer.

Pupils with a certificate on special educational needs may be educated at respective types of schools until the end of the school year in the calendar year in which they have reached the age of:

1. 20 for primary schools;
2. 24 for secondary schools.

Children and youth with severe intellectual disability who have been issued a certificate on the need for revalidation and education classes can attend such classes starting at the beginning of the school year in the calendar year in which they have reached the age of 3 and continue education until the end of the school year in the calendar year in which they have reached the age of 25.

The education system is comprised of public educational units, public educational units with integration classes, public educational units with special classes, public educational units with integration and special classes, integration educational units and special educational units in the following categories:

1. pre-school establishments: kindergartens (przedszkole), pre-school classes in primary schools, other forms of pre-school education (children aged 3-6, or until the age of 9 for children with disabilities who have been issued a certificate on special educational needs and whose compulsory school attendance obligation has been postponed);
2. primary schools (szkoła podstawowa) (pupils aged 7-15), the admission is based on the age criterion;
3. secondary schools (szkoła ponadpodstawowa) (pupils aged 15-18/19-20 – letters a) and b)):

• four-year general secondary school (liceum ogólnokształcące), five-year technical secondary school (technikum), three-year trade school of 1^st degree (szkoła branżowa I stopnia),
• three-year special school providing preparation for work (szkoła specjalna przysposabiająca do pracy) for pupils  with moderate or severe intellectual disabilities and for pupils with multiple disabilities, completion of which gives a certificate confirming preparation for work.
• two-year trade school of 2^nd degree (szkoła branżowa II stopnia) – for graduates of trade schools of 1^st degree,
• post-secondary school (szkoła policealna) for persons with secondary or secondary vocational education, with a period of education of no more than 2.5 years;

4. schools for adults:

• primary school for adults,
• general secondary school for adults.

Persons who are not Polish citizens are provided with education and care in public kindergartens or other forms of public pre-school education, while those subject to compulsory school attendance are provided with education and care at public primary schools, public art schools and public educational establishments, including art establishments, under the same conditions as Polish citizens. Non-Polish citizens who are subject to the compulsory education obligation are provided with education and care at public secondary schools under the same conditions as Polish citizens until they reach 18 years of age or complete their secondary school education.

Children aged 3-5 whose parents want them to attend pre-school education have a guaranteed admission to such education in a kindergarten, a kindergarten class at a primary school or other forms of pre-school (a pre-school establishment or pre-school education centre). Ensuring admission to pre-school education is the responsibility of the commune. Children from abroad are admitted to public kindergartens under the same conditions as Polish citizens.

Where duly justified, pre-school education can be provided also to children aged 2.5.

Children aged 6 must undergo a 12-month pre-school preparation at a kindergarten, a pre-school class at a primary school or another form or pre-school education, including kindergartens and integration or special pre-school classes. Ensuring a place to meet this obligation is the responsibility of the commune. When requested by the parents, a child aged 6 may start primary school education provided that he/she attended a kindergarten in the school year preceding the school year in which he/she is to start primary school education, or provided that he/she has been issued with a certificate from a psychological and pedagogical guidance centre confirming his/her fitness to attend primary school. When requested by the parents, the principal of the primary school in the area where a child resides may postpone the compulsory school attendance obligation by one year. Such postponement applies to children aged 7. Children who have been issued a certificate on special educational needs due to disability (deaf, hard of hearing, blind, visually impaired, with reduced mobility, including aphasia, with mild, moderate or severe intellectual disability, autism, including Asperger Syndrome, with multiple disabilities) may have their compulsory school attendance obligation postponed until the age of 9.

Parents of children aged 6 (and older) who attend the 12-month pre-school preparation are exempted from fees for pre-school education at public kindergartens, pre-school classes at public primary schools and other forms of public pre-school education - they pay only for meals.

Parents of children aged 3-5 years pay for their children’s pre-school education in excess of the education and care time limit established by the commune (which is not shorter than 5 hours a day) and for meals. The fee for each hour in excess of the time limit must not be higher than PLN 1 (EUR 0.21). The commune council may establish requirements for a partial or full exemption from that fee.

The school year in all schools and educational establishments starts on 1 September of each year and ends on 31 August of the next year. Teaching and educational activities start on 1 September (or on the first weekday of September) and end on the Friday following 20 June. In trade schools of first degree, trade schools of second degree and post-secondary schools, as well as in all types of schools for adults, classes may begin on the first weekday of February and end on the last Friday of January.

Pupils in the age of compulsory school attendance and compulsory education and coming from abroad are admitted to public schools under the same conditions as Polish citizens on the basis of documents such as certificate, attestation or another document confirming the completion of school or another stage of education abroad or another document issued by the school abroad, confirming the attendance of a pupil coming from abroad to a school abroad and indicating the class or stage of education which the pupil completed at the school abroad. If it is not possible to establish the total number of years of schooling on the basis of a certificate, attestation or other document, a pupil may be admitted on the basis of a written statement concerning the total number of years of schooling of the pupil, submitted by his/her parent or an adult pupil.

Determination of the grade in which a foreign pupil will learn in Poland is made on the basis of the total number of years of schooling completed abroad.

Persons arriving from an EU or EFTA Member State, under the conditions applicable to Polish citizens, shall also benefit from education in public schools for adults, public trade schools of second degree, public post-secondary schools, public art schools, public institutions and public colleges of social services employees, as well as from continuing education in the form of qualifying vocational courses.

A pupil is admitted to a public primary school in the area of his/her residence ex officio (i.e. the school cannot refuse to admit the pupil). A pupil is admitted to another public primary school and to a public secondary school if the school has free places. If there is no place in a given school, the authority in charge of schools in a given area indicates the school which has such a place. 

Pupils coming from abroad who do not speak the Polish language or speak it at a level insufficient for learning, are entitled to a minimum of 2 hours of additional free Polish language classes per week. In addition, preparatory departments for pupils who do not speak Polish may be established in schools. Education in the department lasts until the end of the school year in which a pupil has been admitted to the department and may be shortened or extended, but not more than by one school year. The school can also employ a person speaking the language of a student’s country of origin as a teaching assistant. Citizens of Ukraine who arrived in Poland after 24 February, in connection with hostilities, have the right to a minimum of 6 hours of additional free Polish language classes per week.

Primary and secondary schools have a six-mark assessment scale of 1 to 6, where 1 is the lowest mark and 6 the highest.

Primary school pupils, excluding schools for adults, have the right to free textbooks, educational materials and training materials meant for compulsory educational classes in general education. Textbooks and related materials are provided by the school, which receives state budget funding for the purpose.

Secondary school pupils who have been issued a certificate on special educational needs may apply for co-financing of the purchase of textbooks and educational materials as part of the government aid programme Wyprawka szkolna (literally "school starter kit").

Pupils finish the primary school if they have received positive marks at the end of the classification period for all compulsory subjects and have taken the 8-grade exam (egzamin ósmoklasisty). The 8-grade exam,which is an element of the external examination system, consists of written tests in Polish, mathematics and one modern foreign language. The 8-grade exam checks to what extent the pupil meets the requirements established in the general core curriculum for the primary school. No minimum pass threshold has been established for this exam, but results are shown in the detailed 8-grade exam certificate and are taken into account for admission to the secondary school.

The matriculation exam (egzamin maturalny, or matura) is conducted within the external examination system for graduates of general secondary or secondary trade schools, and opens the way to obtaining a matriculation certificate. Apart from graduates of Polish schools, the matriculation exam may be taken also by holders of a foreign certificate or other document confirming that they have completed secondary education. The matriculation exam is based on the requirements established in the general core curriculum for the general secondary and technical secondary schools. The matriculation exam is conducted once a year between May and September (main, additional and re-sit dates) as announced each year on the website of the Central Examination Commission.

Graduates take the exam in the following compulsory subjects:

• Polish (oral and written),
• modern foreign language (oral and written),
• mathematics (written),
• national minority language (oral and written) - for graduates of schools and classes where a national minority language is taught.

The written matriculation exam in the compulsory subjects is conducted at the basic level, while no specific obligatory level is established for the oral exam.

Graduates must take a written matriculation exam in at least one additional subject. The written matriculation exam in an additional subject (biology, chemistry, philosophy, physics, geography, history, music history, art history, information technology, Latin and ancient culture, ethnic minority language, national minority language, modern foreign language, Polish, regional language, mathematics, social studies) can be taken at the extended level and its scope corresponds to the requirements established in the general core curriculum for basic and extended levels of education. No specific obligatory level is established for the oral matriculation exam in additional subjects (an ethnic minority language, a national minority language, a modern foreign language, a regional language). The written matriculation exam in a modern foreign language as an additional subject is conducted at the extended level in accordance with the general core curriculum for general and extended levels of education or at the bilingual level in accordance with the general core curriculum for bilingual classes. Graduates may take the matriculation exam in a maximum of five successive additional subjects. No minimum pass threshold is established for additional subjects in this exam.

The obligation to take the written part of the matriculation exam in one additional subject does not apply to a graduate holding:

• diploma confirming professional qualifications in a profession taught at the level of technician, or
• occupational diploma in a profession taught at the level of technician, or
• certificates confirming qualifications in a profession from all qualifications identified in a given profession taught at the level of technician, or
• certificates of professional qualifications from all qualifications identified in a given profession taught at the level of technician, or
• certificates confirming qualifications in a profession and certificates of professional qualifications, from all qualifications identified in a given profession taught at the level of technician, taking into account the conditions for obtaining – by a person holding a certificate of professional qualification, a certificate confirming qualifications in a profession or an apprentice certificate – a professional diploma or a diploma confirming professional qualifications in a profession taught at the level of technician, respectively.

Due to the introduction of a new school system, the matriculation exam will be conducted under the new rules for:

1. graduates of 4-year general secondary schools (liceum ogólnokształcące) – beginning in school year 2022/2023;
2. graduates of 5-year technical secondary schools (technikum) – beginning on school year 2023/2024;
3. graduates of trade schools of 2^nd degree who finished their education in trade schools of 1^st degree as graduates of the 8-year primary school – beginning in school year 2023/2024.

The matriculation exam under the current rules will be conducted until:

1. school year 2026/2027 inclusively – for graduates of 3-year general secondary schools;
2. school year 2027/2028 inclusively – for graduates of 4-year technical secondary schools;
3. school year 2028/2029 inclusively – for graduates of trade schools of 2^nd degree who finished their education in trade schools of 1^st degree as graduates of junior secondary schools (gimnazjum).

The matriculation certificate is issued to graduates who have taken the matriculation exam in compulsory subjects and achieved at least 30% of the available points in each of them (both written and oral), and taken the matriculation exam in one of the aforementioned additional subjects.

The matriculation certificate will be issued since 2025 to graduates who have taken the matriculation exam in compulsory subjects and one selected additional subject achieved at least 30% of the available point in each of them.

Results of the matriculation exam, both in compulsory and additional subjects, form the key criterion of enrolment in university-level studies.

A pupil/student or graduate who is not a Polish citizen and whose limited knowledge of the Polish language makes it difficult for him/her to understand written texts may take the following exams under a positive decision of the board of teachers:

1)    8-grade exam, excluding the 8-grade exam in a modern foreign language - under conditions and in the form adjusted to his/her educational needs and psychophysical abilities resulting from that limitation;

2)    matriculation exam, excluding the matriculation exam in a modern foreign language, a national minority language, an ethnic minority language or a regional language - under conditions adjusted to his/her educational needs and psychophysical abilities resulting from that limitation.

Graduates of general secondary schools may continue their education in post-secondary non-tertiary schools(szkoła policealna) with the education programme not exceeding 2.5 years. The condition for enrolment in a post-secondary non-tertiary school is completion of secondary or secondary trade education. It is agreed by operation of law (i.e. without the requirement to demonstrate the opinion of Polish authorities or institutions) that the completion of secondary education is confirmed by certificates and other documents issued in an EU or EFTA Member State education system that entitle to start tertiary education studies in that Member State. Other education certificates and documents issued in an EU or EFTA Member State may be recognised only by the relevant Educational Superintendent (Kurator Oświaty) in the course of an administrative procedure.

Students and graduates of trade schools of 1^st and 2^nd degree, technical secondary schools and post-secondary non-tertiary schools, persons who have completed a vocational qualification course, adults who have completed practical vocational training for adults or vocational familiarisation training (provided that the vocational familiarisation training curriculum incorporated the requirements established in the core curriculum for vocational training) and persons who meet the requirements for admission to an extramural exam who pass, respectively, the exam confirming their vocational qualification or the vocational exam[1] corresponding to a specific qualification for a given profession are issued, respectively, a certificate confirming their vocational qualification or a vocational qualification certificate⁷, and upon passing exams for all qualifications for a given professions and completing education at the required level, they are issued also a diploma confirming their vocational qualifications or vocational diploma⁷ entitling them to take up employment in that profession.

Graduates of trade schools of 1^st degree may continue their education at:

1. trade schools of 2^nd degree which train in professions for which a qualification has been identified which is common with the profession taught at their schools of 1^st degree. To be to enrolled in a trade school of 2^nd degree, a foreign national must submit documents issued abroad which are deemed in Poland as documents confirming their vocational or trade education. Graduates of trade schools of 2^nd degree may continue their education at university level studies if they pass their matriculation exams and receive the matriculation certificate (education in trade schools of 2^nd degree will start on 1 September 2020);
2. general secondary schools for adults, starting from the second grade, to complete their secondary education and pass the matriculation exam, which will enable them to continue their education at the tertiary level;
3. during vocational qualification courses conducted by:

• public and non-public schools offering vocational education, in the professions in which they educate their students and in other professions assigned to the sectors to which the professions in which the school educates belong,
• public and non-public life-long education establishments and vocational education centres,
• labour market institutions (public employment services, Voluntary Labour Corps), involved in educational and training activities,
• labour market institutions (employment agencies, training institutions, social dialogue institutions, local partnership institutions), involved in educational and training activities and holding an accreditation of a qualification vocational course, granted by the chief education officer, as referred to in the Act on school education,
• entities involved in educational activities referred to in the Act on school education, holding an accreditation of a qualification vocational course, granted by the chief education officer, as referred to in this Act.

As a result of the recent changes in the vocational education system, students starting their education on 1 September 2019 (and in subsequent years) in trade schools of 1^st degree, technical schools, post-secondary schools, and on 1 September 2020 in secondary trade schools of 2^nd degree, are taught in accordance with a curriculum which includes the requirements laid down in the core curricula in vocational education trades. All persons starting their education on 1 September 2019 are obliged to take a vocational exam or a journeyman exam (in the case of students of trade schools of 1^st degree who are young workers trained at employers who are craftsmen). Taking a vocational exam or a journeyman exam is a prerequisite for admitting the student to a higher class/semester or for graduation.

Furthermore, the exam confirming vocational qualifications or vocational exam may be taken by persons who completed a vocational qualification course and adults who completed practical vocational training for adults or vocational familiarisation training for adults, if the vocational familiarisation training programme included the requirements specified in the core curriculum for vocational education or in the core curriculum for education in a given profession.

Tertiary education and learning

The system of tertiary education and science included the following forms of education:

1. first-cycle studies (studia pierwszego stopnia) – a form of education available to candidates with a matriculation certificate or other document specified in regulations on tertiary education and science, ending with awarding the professional title of Bachelor (licencjat), Engineer (inżynier) or equivalent;
2. second-cycle studies (studia drugiego stopnia) – a form of education available to candidates with a tertiary education diploma, ending with awarding the professional title of Master (magister), Master Engineer (magister inżynier) or equivalent;
3. long-cycle Master’s degree studies (jednolite studia magisterskie) – a form of education available to candidates with a matriculation certificate, ending with awarding the professional title of Master (magister), Master Engineer (magister inżynier) or equivalent;
4. doctoral schools (szkoła doktorska) – doctoral education – educationprovided by tertiary education schools, scientific institutes of the Polish Academy of Sciences, research institutes or international institutes operating in Poland and established under separate regulations, which are available to candidates with a Master, Master Engineer or equivalent degree who demonstrate the highest quality of scientific achievements; ending with awarding a doctoral degree (academic or art degrees);
5. post-graduate studies (studia podyplomowe) – a form of education available to candidates with full qualifications of at least Level 6 of the Polish Qualifications Framework awarded within the tertiary education system at a tertiary education school, a scientific institute of the Polish Academy of Sciences, a research institute or the Medical Post-Graduate Education Centre (Centrum Medyczne Kształcenia Podyplomowego); such studies end with awarding partial qualifications at Levels 6, 7 or 8 of the Polish Qualifications Framework;
6. specialised education – a short form of education provided by vocational colleges that allows candidates to obtain full qualification at Level 5 of the Polish Qualifications Framework and ends with awarding a graduate specialist certificate or a graduate technology specialist.

Tertiary education establishments are divided into public establishments (formed by a state agency) and non-public establishments (which can be formed by natural persons or legal persons other than local government units, state legal persons or local government legal persons).

The most complete information about Poland’s tertiary education is provided by the Integrated System of Information on Science and Higher Education (POL-on), the most comprehensive repository of data on science and tertiary education in Poland. It contains all information which must be publicly available, including, but not limited to, tertiary school registers, information on fields and profiles of education, tertiary school evaluation indicators, aggregated figures regarding students, the register of authorisations to award scientific degrees, and the register of patents and property rights. Admission in tertiary education establishments is conducted through recruitment, confirmation of learning outcomes or transfer from another school in Poland or abroad.

Admission in first-cycle studies or long-cycle Master’s degree studies is available to candidates who hold:

1. a matriculation certificate or a matriculation certificate and a certificate on the results of the matriculation exam in individual subjects, as referred to in regulations on the system of education;
2. a matriculation certificate and a diploma confirming vocational qualifications in a profession taught at the level of a technician, as referred to in regulations on the system of education;
3. a matriculation certificate and a vocational diploma in a profession taught at the level of technician, as referred to in regulations on the system of education;
4. a matriculation certificate and a certificate on the results of the matriculation exam in individual subjects and a diploma confirming vocational qualifications in a profession taught at the level of a technician, as referred to in regulations on the system of education;
5. a matriculation certificate and a certificate on the results of the matriculation exam in individual subjects and a vocational diploma in a profession taught at the level of a technician, as referred to in regulations on the system of education;
6. a certificate and another document recognised in the Republic of Poland as a document giving the right to apply for admission in tertiary studies in accordance with Article 93(3) of the Act on the system of education;
7. a certificate and another document or diploma referred to in the Act on the system of education (Article 93(1) of the Act on the system of education);
8. a certificate or diploma recognised in the Republic of Poland as a document giving the right to apply for admission in tertiary studies in accordance with an applicable bilateral agreement on mutual recognition of education;
9. a certificate or another document recognised as equivalent to the Polish matriculation certificate under regulations in force to 31 March 2015.

The documents for admission in first-cycle studies or long-cycle Master’s degree studies listed in points 2-5 are required from 1 January 2022 onwards.

Requirements and procedures for admission in studies are established autonomously by tertiary education schools.

The basis for admission in tertiary first-cycle studies or long-cycle Masters’ degree studies are the results of either:

1) the pre-2005 matriculation exam; or

2) the post-2005 matriculation exam;

and from 1 January 2022 onwards also:

1. the results of either the pre-2005 matriculation exam or post-2005 matriculation exam and the exam or exams confirming vocational qualifications;
2. the results of either the pre-2005 matriculation exam or post-2005 matriculation exam and vocational exam or exams.

A tertiary education school may conduct additional entrance exams only if it is necessary to check candidates’ artistic talents, physical fitness or suitability to take up specific studies which have not been checked as part of the matriculation exam and, in the case of candidates holding a foreign document, also in respect of matters not covered by the results of the foreign examination or the educational results included in the document.

To be admitted in second-cycle studies a candidate must hold a tertiary education diploma and meet the recruitment requirements established by the school concerned.

Certificates and other documents issued in systems of education of EU or EFTA Member States which give the right to start tertiary studies in those Member States can be submitted directly to Polish schools and do not require any review by other institutions. As a rule, Polish schools recognise foreign tertiary education entitlements to the extent applicable in respective countries. Therefore, a foreign certificate that gives the right to apply for admission only in some fields and types of tertiary education studies in a given EU or EFTA Member State gives the right to apply for admission in similar tertiary education programmes in Poland. Tertiary education entitlements obtained abroad should be documented before coming to Poland.

A school can confirm learning outcomes achieved in a learning process outside the system of studies by persons who apply for admission in a specific field, level and profile of studies if it has a positive assessment of the quality of education at those studies or scientific category A+, A or B+ in the discipline or leading discipline to which the field concerned is assigned.

Learning outcomes are confirmed to the extent corresponding to learning outcomes specified in the relevant study programme. Learning outcomes are not confirmed for the study programmes referred to in Article 68(1)(1)–(10) of the Act on the Law on tertiary education and science in which education standards are taken into consideration.

Learning outcomes can be confirmed for a person who holds:

1. documents required for admission in first-cycle studies or long-cycle Master’s degree studies, and at least 5 years of professional experience – in the case of applying for admission in first-cycle studies or long-cycle Master’s degree studies;
2. a full qualification at Level 5 of the Polish Qualifications Framework or a qualification awarded in a foreign system of tertiary education and 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 – in the case of applying for admission in first-cycle studies or long-cycle Master’s degree studies;
3. a full qualification at Level 6 of the Polish Qualifications Framework and at least 3 years of professional experience after completion of first-cycle studies – in the case of applying for admission in second-cycle studies;
4. a full qualification at Level 7 of the Polish Qualifications Framework and at least 2 years of professional experience after completion of second-cycle studies or long-cycle Master’s degree studies – in the case of applying for admission in other first-cycle studies, second-cycle studies or long-cycle Master’s degree studies.

Confirmation of learning outcomes can lead to acknowledging not more than 50% of credits within the European Credit Transfer System assigned to classes covered by a specific study programme. The order of admission in studies is decided by confirmation of the learning outcomes. The number of students admitted on the basis of confirmation of the learning outcomes may not be higher than 20% of the total number of students in the field, level and profile of studies concerned.

Tertiary education studies are provided in the form of full-time studies or part-time studies.

The academic year starts on 1 October and ends on 30 September, and is divided into two semesters.

In the 2021/2022 academic year, there are 366 tertiary education schools in Poland, of which 130 are public schools, 219 are non-public schools, and 17 are ecclesiastical schools (including the John Paul II Catholic University of Lublin).

Graduates of first-cycle studies are awarded the professional title of Bachelor, Engineer or equivalent:

1)    Architect Engineer (inżynier architekt) – upon achieving the learning outcomes defined for studies in architecture;

2)    Fire Safety Engineer (inżynier pożarnictwa) – awarded to fore-fighters of the State Fire Service upon achieving the learning outcomes defined for studies in safety engineering at the Main School of Fire Service (Szkoła Główna Służby Pożarniczej);

3)    Bachelor of Nursing (licencjat pielęgniarstwa) – upon achieving the learning outcomes defined for studies in nursing;

4)    Bachelor of Midwifery (licencjat położnictwa) – upon achieving the learning outcomes defined for studies in midwifery.

Graduates of second-cycle studies are awarded the professional title of Master (magister), Master Engineer (magister inżynier) or equivalent:

1)   Master Architect Engineer (magister inżynier architekt) – upon achieving the learning outcomes defined for studies in architecture;

2)   Master Fire Safety Engineer (magister inżynier pożarnictwa) – upon achieving the learning outcomes defined for studies in safety engineering conducted for fire safety engineers at the Main School of Fire Service;

3)   Master of Nursing (magister pielęgniarstwa) – upon achieving the learning outcomes defined for studies in nursing;

4)   Master of Midwifery (magister położnictwa) – upon achieving the learning outcomes defined for studies in midwifery;

Graduates of long-cycle Master’s degree studies are awarded the professional title of Master (magister), Master Engineer (magister inżynier) or equivalent:

1)   doctor of medicine (lekarz) – upon achieving the learning outcomes defined for studies in medicine;

2)   dentist (lekarz dentysta) – upon achieving the learning outcomes defined for studies in dentistry;

3)   veterinarian (lekarz weterynarii) – upon achieving the learning outcomes defined for studies in veterinary;

4)   Master of Pharmacy (magister farmacji) – upon achieving the learning outcomes defined for studies in pharmacy;

5)   Master Architect Engineer (magister inżynier architekt) - upon achieving the learning outcomes defined for studies in architecture;

Citizens of EU or EFTA Member States taking up studies in Poland

EU and EFTA Member State citizens or members of their families residing in Poland are not charged any fees by public tertiary education schools for attending full-time studies in Polish.

To take up studies, the aforementioned citizens must undergo the recruitment procedure established by the school of their choice. If accepted, they have - as all foreign students starting studies in Poland in the academic year 2019/2020 onwards - the right to apply for available financial support (excluding social scholarships and student loans), i.e. a rector’s grant, a grant for persons with disabilities, aid payments, a grant financed by a local government unit, a grant in recognition of learning performance or sport achievements financed by a natural person or a legal person other than state or local government legal person, and the Minister’s grant. The aforementioned citizens who take up education at doctoral schools run by tertiary education schools or scientific institutes will receive a doctoral grant. Foreign citizens who are young scientists can also receive the minister’s grant awarded to outstanding young scientists.

Fees charged by public tertiary education schools in Poland

A public tertiary education school may charge fees for educational services relating to:

• teaching part-time students,
• teaching post-graduate students,
• specialised teaching,
• repeating specific classes during full-time studies due to unsatisfactory learning results,
• providing education in a foreign language,
• providing extra-curricular classes,
• teaching foreign students at full-time studies in Polish.

Fees charged by non-public tertiary education schools in Poland

Non-public schools charge fees for teaching both at full-time and part time studies, and for teaching at post-graduate studies.

Lifelong learning and vocational education

Adults may enrol in primary schools for adults, general secondary schools for adults and general competence courses, and in the case of vocational education – in out-of-school forms of lifelong learning (vocational qualification courses, vocational skills courses and other courses designed to acquire and supplement knowledge, vocational skills and qualifications) and in post-secondary non-tertiary schools and trade schools of 2^nd degree.

A vocational qualification course is conducted in accordance with a programme based on the core curriculum for vocational education within the scope of a single qualification, completion of which gives the trainee the right to take a vocational exam regarding that qualification. Institutions which conduct vocational qualification courses must include in their course programmes all components of a given qualification specified in the core curriculum for vocational trade education. Completing such a course enables the trainee to take a vocational exam (within the scope of a given qualification) conducted by a regional examination board. A person who has completed a vocational qualification course and passed an exam confirming his/her vocational qualification/vocational exam within a given qualification will receive a certificate confirming his/her vocational qualification/certificate of vocational qualification.

A vocational diploma/diploma confirming vocational qualifications will be issued to a person who has completed the level of education required for the profession concerned (i.e. appropriate basic vocational, basic trade or general or vocational secondary education) and has passed exams in all qualifications defined for that profession.

Vocational qualification courses can be conducted in professions assigned to specific trades if it is allowed to organise such a course in a given profession under regulations defining the classification of professions within trade education.

Vocational qualification courses can be conducted by:

• public and non-public schools which provide vocational education with regard to the professions they teach as well as other professions which are attributed to the trades which include the professions they teach,
• public and non-public life-long education establishments and vocational education centres,
• labour market institutions (public employment services, Voluntary Labour Corps), which conduct educational and training activities,
• labour market institutions (employment agencies, training institutions, social dialogue institutions, local partnership institutions), involved in educational and training activities and holding an accreditation of a vocational qualification course, granted by the chief education officer, as referred to in the Act on school education,
• entities which conduct educational activities referred to in the Act on school education, holding an accreditation of a vocational qualification course, granted by the chief education officer, as referred to in this Act.

System of qualifications in Poland

Poland has an Integrated Qualifications System designed to support lifelong learning, recognition of competences and facilitation of employment through increasing the transparency of qualifications and providing opportunities to compare them in Poland and abroad.

The Integrated Qualifications System includes such tools as:

• the Polish Qualifications Framework - a description of eight levels of qualifications defined in Poland and corresponding to the respective levels in the European Qualifications Framework,
• the Integrated Qualifications Register - a public repository kept in an IT system to provide a record of qualifications included in the Integrated Qualifications System,
• uniform standards for describing qualifications and ensuring the quality of qualifications acquired in non-formal education.

The Integrated Qualifications System refers to qualifications understood as a specific set of learning outcomes (compatible with the standards established for the qualification concerned), achievement of which is validated by an authorised certification institution. Poland’s Integrated Qualifications System includes the following three types of qualifications:

• qualifications awarded in learning and tertiary education,
• "regulated" qualifications awarded under other provisions of law (outside the formal education),
• "market" qualifications awarded without any legal basis established in generally applicable law.

Beginning in 2017, documents (certificates, diplomas) confirming a given level of qualification bear the logo of the Polish Qualifications Framework (for partial or full qualifications). In the case of certificates of completion of post-graduate studies, the Polish Qualifications Framework logo is placed only when the qualification concerned is included in the Integrated Qualifications System. Where the qualification awarded after completion of post-graduate studies is not included in the Integrated Qualifications System by the school, the certificate of completion of post-graduate studies is issued without the relevant logo.

Learning Polish                              

Polish language courses are organised by universities, technical universities, non-public tertiary education schools and private language schools. They include summer courses, semester courses, whole-year courses, workshops in Polish or post-graduate studies in Polish culture and Polish as a foreign language. The courses have to be paid for. In some academic centres, the Ministry of Education and Science finances courses that prepare grant holders of the Polish National Agency for Academic Exchange (Narodowa Agencja Wymiany Akademickiej, NAWA) to take up studies in Polish. NAWA grant holders can take these courses free of charge.

Links:

[1] vocational qualifications or a diploma confirming vocational qualifications. Persons who have pursued their education in accordance with the core curricula for vocational trade education laid down in regulations issued under Article 46(1)(3) of the Act of 14 December 2016 on the Education Law (in its codification in force after 1 September 2019) take the vocational exam and are issued a vocational qualification certificate or a vocational diploma.

Cultural life

The main organisational form of cultural activity in Poland consists of publicly-funded cultural institutions, ranging from museums, galleries, art centres and artistic institutions (such as drama and opera theatres and philharmonics) to small local libraries and cultural centres. There are currently nearly 7,000 cultural institutions in Poland. In addition to cultural institutions, cultural activity is carried out by numerous non-governmental organisations, churches, religious associations and private enterprises. Information about culture and entertainment in Poland is available in daily newspapers (on Fridays, the main daily newspapers publish cultural guides for the following week), TV, radio (including thematic channels) and the Internet.

Museums remain the most important institutions that preserve the cultural heritage and popularise knowledge about it. A number of historical monuments and sites important to Polish history now house prominent museums that are well known not only in Poland. They include e.g. the Royal Castle in Warsaw - the Residence of Kings and the Republic, the Royal Castle in Wawel - the National Art Collections, the King John III’s Palace in Wilanów and the Royal Łazienki Museum in Warsaw. For example, in 2021, after several years of renovation and reconstruction, the Gallery of Ancient Art in the National Museum in Warsaw was opened, so was a new permanent Gallery presenting Polish art of the 20^th and 21^st centuries in the National Museum in Kraków. The exhibition is a review of multitude of artistic phenomena and trends that have appeared in Poland over the last 120 years. In 2022, the Land of Oświęcim Residents’ Memory Museum in Oświęcim was opened..

Exhibitions are among the most spectacular forms of museum and gallery activities. These establishments present exhibitions based on their own collections, compiled from collections of other museums or readymade borrowed from other establishments. Museums gather interesting collections of both ancient and contemporary art. Some of them have masterpieces of the world’s art, including Leonardo da Vinci’s "Lady with an Ermine" and Rembrandt’s "Landscape with the Good Samaritan" in the National Museum in Kraków, and Hans Memling’s "Last Judgement" in the National Museum in Gdańsk.

Most museums are open from Tuesday until Sunday, until 4:00 or even 6:00 pm. Each museum offers free-of-charge admissions to fixed exhibitions on one day of the week. Admission fees are not high, and state museums offer many discounts like family tickets and reduced fees. Admissions to state martyrological museums are free of charge.

Drama theatres operate in all big cities. The artistic season lasts from 1 September to 31 August, with a holiday break for most scenes in July and August. During the summer season, theatres located in tourist destinations are mainly open, e.g. Teatr Wybrzeże in Gdańsk with scenes in Sopot and Pruszcz, Stanisław Witkiewicz Theatre in Zakopane, Witold Gombrowicz City Theatre in Gdynia with a summer scene in Orłowo and selected private theatres (e.g. Teatr Kamienica and Teatr 6. Piętro located in Warsaw). Drama theatres with the greatest tradition and the most recognisable are the National Theatre in Warsaw and Helena Modrzejewska National Old Theatre in Kraków.  

In addition, large cities have puppet theatres which stage plays for children, youth and adults. This category includes numerous ensembles with non-governmental or private status as well.

Of numerous Polish theatre festivals, the most notable include the Shakespeare Festival in Gdańsk, the Divine Comedy International Theatre Festival in Kraków, the Singer’s Warsaw International Jewish Culture Festival in Bielsko Biała and the International Festival of Puppetry Art in Bielsko-Biała.

Among state-owned artistic institutions, the Grand Theatre - Polish National Opera (Teatr Wielki – Opera Narodowa), one of the largest not only in Poland but also in Europe, presents classic operas and contemporary works and cooperates with globally renowned soloists. Other opera theatres are located in the 10 largest cities across Poland. Furthermore, a new state institution, the Polish Royal Opera in Warsaw, opened in 2017, popularises early operas and restores the forgotten repertoire of Polish music, including the Polish operatic tradition. This institution also pursues the mission of disseminating high culture in smaller cultural centres and corners of the country.

Philharmonics operate in major cities of Polish regions, with the National Philharmonic (Filharmonia Narodowa) in Warsaw of particular renown which is a state artistic institution. Established by its patron, the Krzysztof Penderecki European Centre for Music in Lutosławice, with its unique arboretum - one of its kind in Europe, is an exceptional musical centre. Appreciated by connoisseurs, there are the National Symphony Orchestra of the Polish Radio (Narodowa Orkiestra Symfoniczna Polskiego Radia) in Katowice and the National Music Forum (Narodowe Forum Muzyki) in Wrocław - cultural institutions which operate in newly built splendid edifices, regarded as arts of architectural and acoustic art. Well-known classical music festivals include the Musical Festival in Łańcut, the Chopin Festival in Duszniki Zdrój, the Contemporary Music Festival "Warsaw Autumn" in Warsaw, the International Musical Festival "Chopin and His Europe" in Warsaw and the Wratislavia Cantans Festival in Wrocław. In addition to classical music events, there are also jazz festivals e.g. the Jazz na Starówce Festival in Warsaw and the Jazz nad Odrą Festival in Wrocław. Music fans can enjoy classical music outdoors e.g. in the Royal Łazienki Park in Warsaw (between May and September) and in Żelazowa Wola, the birth place of the famous Polish composer Frederic Chopin. Poland organises important music competitions, including the International Frederic Chopin Piano Competition (Warsaw), the International Henryk Wieniawski Violin Competition (Poznań), the Stanisław Moniuszko International Vocal Competition (Warsaw), the I.J. Paderewski International Piano Competition (Bydgoszcz), the Karol Szymanowski International Music Competition (Katowice) and the Stanisław Moniuszko International Competition of Polish Music (Rzeszów).

Poland is a country distinguished in Europe by the richness and diversity of its ethnographic regions, where phenomena in the field of arts, folk crafts and broad folklore are still alive and cultivated. Local artists, folklore ensembles, local poets and storytellers, but also regional products and brands are part of the cultural offer and promotion of the regions. Various entities operating in the sphere of folk culture, both in small towns and large urban agglomerations, organise projects aimed at the protection, education and popularisation of intangible cultural heritage. It is worth mentioning several cyclic initiatives such as the National Meetings of Blacksmiths in Wojciechów, the Painted Cottage Competition in Zalipie, the Subcarpathian Easter Guardian Parade, the Folk Toy Festival in Stryszawa, the Kurpie Palm Competition in Łyse, the Corpus Christi Procession in Łowicz, or the Kraków Christmas Crib Contest. Prestigious ethnographic and artistic folklore festivals take place in various parts of Poland, including the National Festival of Folk Bands and Singers in Kazimierz Dolny, the International Festival of Highland Folklore in Zakopane, the All Mazurkas of the World Festival in Warsaw, the Jagiellonian Fair in Lublin, the World under Kyczera International Folklore Festival in Czeremcha or the From the Country Backyard Festival of Many Cultures and Nations in Czeremcha. Numerous regional ensembles, song and dance ensembles and other folklore groups operating in Poland, which popularise authentic folklore or folklore partially refined, present their artistic achievements during these events.

Furthermore, two professional artistic ensembles operate in Poland the Stanisław Hadyna Song and Dance Ensemble "Śląsk" and the Tadeusz Sygietyński National Folk Song and Dance Ensemble "Mazowsze", which are cultural institutions with a mission to popularise Polish folklore by presenting stylised and artistically elaborated programmes referring to regional dances, songs and folk music.

Prices of theatre, opera and philharmonic tickets vary and depend on many factors (e.g. the location, profile and size of the institution). Nearly all institutions offer discounts for children, youth, students (on presentation of the International Student Identity Card) and senior citizens. For more expensive performances, it is possible to purchase reduced price tickets without the guaranteed right to a numbered seat.

Local government and state cultural institutions operate in large cities with the mission of presenting and promoting modern arts. They include the National Gallery of Art "Zachęta" in Warsaw, the Ujazdowski Castle Centre for Contemporary Art in Warsaw, the Museum of Modern Art in Warsaw, the Museum of Art in Łódź or the Centre of Contemporary Art "Znaki Czasu" in Toruń. There is also a unique Polish Sculpture Centre in Orońsk, a specialised institution operating in a smaller town, which presents its permanent collection and temporary exhibitions both in the original interiors and in the Sculpture Park situated in the 19th century park. The Centre is also a place for artistic work and creative workshops.

Poland has an extensive network of cinemas, ranging from multiplexes to small art cinemas. They offer global blockbusters and the best Polish films as well as ambitious European, American and Asian productions. They also screen documentaries and short films. Foreign feature films shown in Polish cinemas are usually not dubbed, but animated feature films for children are.

It is worth noting that Poland is also an attractive tourist destination. The UNESCO World Heritage List includes the following Polish sites: the historic centres of Kraków and Warsaw, the Centennial Hall (Hala Stulecia) in Wrocław, the historic salt mines in Wieliczka and Bochnia, the old town in Zamość, the Białowieża Forest, the medieval town of Toruń, the castle of the Teutonic Order in Malbork, Kalwaria Zebrzydowska – the mannerist architectural, landscape and pilgrimage complex, eight wooden Tserkvas (Orthodox churches) of the Carpathian Region (the entry include a total of 16 Orthodox churches in Poland and Ukraine), the Muskauer Park (Park Mużakowski) in Łęknica, the lead-silver-zinc ore mine in Tarnowskie Góry, and the Krzemionki prehistoric striped flint mining region near Ostrowiec Świętokrzyski. The List includes also Auschwitz-Birkenau, the German Nazi concentration and extermination camp (1940-1945) in Oświęcim.

Activities of some Polish cultural institutions have been temporarily restricted due to the COVID-19 pandemic. Up-to-date information about the available cultural offering can be found on websites of the cultural institutions concerned.

Social life

Polish is the official language in Poland. The most popular foreign language spoken in Poland is English, followed by German, French and Russian.

Polish feasts which are also public holidays are as follows: 1 January – New Year; 6 January – Epiphany; March or April (Sunday and Monday) - the 1^st and 2^nd day of Easter (a moving holiday); 1 May – Public Holiday; 3 May – The 3^rd of May Constitution Day; May or June - Descent of the Holy Spirit (Pentecost) - (moving holiday); May or June (the first Thursday nine weeks after Easter) – Corpus Christi; 15 August – Armed Forces’ Day/Assumption of the Blessed Virgin Mary; 1 November – All Saints’ Day; 11 November – National Independence Day; 25 and 26 December – Christmas; and all Sundays.

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Civil status certificates

Such life events as births, marriages and deaths are subject to registration in the form of civil status certificates in the registry of vital records which is kept by the Head of the Civil Registry Office of the place of the event. In Poland, civil status certificates entered in the registry of vital records are the only proof of the events mentioned therein. To document events, also in certain court or administrative proceedings, complete and abridged copies of relevant civil status certificates are issued from the registry of vital records. Polish legislation provides also for making up a civil status certificate on the basis of a foreign civil status document, provided that the latter is not in conflict with the Polish legal order.

Births

Childbirths in Poland should be reported to the Civil Registry Office of the place of birth within 21 days after the date of the birth registration card or within 3 days after the date of the stillbirth registration card if the child was born dead. A childbirth may be reported in two ways: either in person at the competent Civil Registry Office or in the form of an electronic document. A birth registration card/stillbirth registration card is a medical document which is issued by a relevant health care establishment and submitted by that establishment to the Civil Registry Office.

The birth registration card is submitted to the Head of the competent Civil Registry Office within 3 days after the date on which it was drawn up, while the stillbirth registration card is submitted to the Head of the competent Civil Registry Office within 1 day after the date on which it was drawn up. The birth of a child must be reported by the mother or father of the child, provided that they have full legal capacity. The mother or father aged 16 or older may report the birth of their child if they have limited legal capacity. In all other cases, a childbirth is reported by the mother’s statutory representative or guardian. Childbirths may also by reported through an attorney. If a childbirth is not reported within the aforementioned time limits, the registration (including the selection of the child’s name) is done ex officio.

On registering the birth, the Head of the Civil Registry Office issues one free-of-charge abridged copy of the birth certificate to the person who reports the birth.

Marriages

A marriage may be entered into only by a female and a male who meet the requirements set forth in the Act on the Family and Guardianship Code. A declaration of the intention to marry should be made before the Head of the Civil Registry Office in the presence of two witnesses of legal age. Same-sex marriages and civil partnerships, including between persons of the same sex, are not allowed or regulated by law.

A marriage can be entered into in two forms - before a freely chosen Head of the Civil Registry Office or before a clergyman (a religious marriage with civil and legal effects).

A marriage is entered into when a man and a woman, both present, make a declaration of the intention to marry in the presence of the Head of the Civil Registry Office.

Persons who intend to enter into a marriage should present their identity cards to the Head of the Civil Registry Office and submit the required documents i.e.:

• a written declaration that they are not aware of any circumstances which may exclude the marriage,
• a permit to enter into a marriage, if required by the provisions of the Family and Guardianship Code,
• a court permit for an attorney to make a declaration on entering into a marriage if such a declaration must be made by an attorney.

If a Polish citizen does not have civil status certificates made in Poland, he/she submits a foreign civil status document or other documents (for states where vital records are not kept) to certify his/her birth, and if he/she was previously married, then he/she submits the marriage certificate along with a document confirming the cessation or annulment of the marriage, or confirming that the marriage has been declared as non-existent.

If any of the aforementioned documents proves particularly difficult to obtain, the court may release the person concerned from the obligation to submit or present such a document.

A marriage can also be entered into when a male and a female who enter into it and who are subject to the internal law of the Church or another religious association declare, in the presence of a clergyman, their unanimous will to enter into marriage under Polish law, and when the Head of the Civil Registry Office draws up a marriage certificate afterwards.

For a religious marriage to have civil and legal effects, the following requirements must be met: before entering into marriage, the prospective spouses (i.e. persons who intend to enter into marriage) must obtain from the Head of the Civil Registry Office a certificate that there are no circumstances preventing them from entering into marriage and then make must make a declaration on their and their children’s surnames before the Head of the Civil Registry Office. After the marriage ceremony, the clergyman is required to send, within 5 days, the aforementioned certificate to the Head of the Civil Registry Office competent for the place of the ceremony, along with the certificate confirming that the marriage declarations have been made in his presence. The aforementioned documents constitute the basis for drawing up the marriage certificate.

A citizen of an EU or EFTA Member State who intends to enter into marriage in Poland must present his/her identity document and submit, in addition to a written declaration, a document certifying that he/she may enter into marriage in accordance with applicable law. Should the submitted documents not allow to determine the data necessary to draw up the marriage certificate (i.e. to determine the details of the person and his/her marital status), a copy of the birth certificate must be submitted, and if the person was previously married – a copy of the marriage certificate with an annotation regarding its cessation, annulment or declaration on its non-existence, or a copy of the marriage certificate with a document confirming its cessation, annulment or declaration on its non-existence.

Documents which confirm the cessation, annulment or non-existence of a marriage include an abridged copy of the death certificate or a copy of a valid court judgement on the death or declaring the previous spouse as deceased, a copy of a valid court judgement on divorce, a copy of a valid court judgement on the annulment of the previous marriage or a copy of a valid judgement declaring the marriage to be non-existent.

A statement regarding the surname of each of the spouses after entering into marriage and regarding the surname of their children is made before the Head of the Civil Registry Office and recorded in the protocol on receiving the declarations on entering into marriage, or in case of a religious marriage - before the Head of the Civil Registry Office draws up a certificate on the lack of circumstances precluding the marriage. The spouses may:

• have a common surname which is the current surname of one of them,
• keep their current surnames,
• combine their current surnames with the surname of the other spouse. The surname which combines two former surnames must not have more than two components.

If no statement is made regarding the surname, both spouses keep their current surnames. Children have the surname which is the surname of both spouses. If the spouses have different surnames, their child uses the surname they indicate in their unanimous statements. The spouses may indicate either the surname of one of them or the surname combining the surnames of the child’s mother and father. If the spouses did not make any unanimous statements regarding the surname of their children, the children will have the surname consisting of the surname of the mother and the surname of the father attached to it.

Upon drawing up the marriage certificate, one free-of-charge abridged copy of the marriage certificate is issued ex officio.

Deaths

Deaths are registered in the Civil Registry Office competent for the place of death, by submitting a declaration of death (a medical document confirming a death, issued to the person who has the right to bury the deceased) within 3 days after the date of that declaration, or within 24 hours from the death if it was caused by an infectious disease.

Persons obliged to register a death are, respectively, the spouse, descendants (e.g. a child), ascendants (e.g. parents, grandparents), lateral relatives up to the 4th degree (e.g. a brother), relatives by affinity up to the 1st degree (e.g. the father or mother-in-law).

On registering the death, the Head of the Civil Registry Office issues one free-of-charge abridged copy of the death certificate.

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Public transport in Poland is diversified and includes:

• buses: urban and suburban – operating countrywide,
• trains – international, inter-regional, regional, urban/agglomeration – for selected cities,
• trams – operating in big cities,
• underground – in Warsaw,
• bicycles – public bicycle rental stations are available in certain large cities, e.g. Warsaw, Kraków, Poznań, Wrocław and Gdańsk.

Buses, trams and underground run from the very early morning hours until around 11:00 pm. There are also night buses in large cities.

Urban transport tickets can be purchased in ticket vending machines (many of which do not accept coins, but payment cards only), kiosks ("Ruch"), some shops, underground stations or from drivers (note that not all urban transport drivers sell tickets). Tickets purchased from a driver can be more expensive. There is one ticket type for buses (urban), trams and underground, but tickets differ from city to city. This means that in Warsaw you may not use tickets you have purchased in Kraków.

There are single tickets and period tickets (valid for 24 hours, 30 days, 90 days). Depending on the city, two ticket types are in use - single and time-limit tickets.

Season tickets for urban public transport in some cities allow you to use trains within the city and its vicinity at no extra charge. For example, if you have a season ticket for urban public transport in Warsaw, you can use not only SKM Fast City Rail, but also Masovian Railways and Warsaw Commuter Railway within the area of Warsaw and some of its neighbouring municipalities.

A single ticket is valid for a single travel regardless of the distance. With a single ticket, when you change buses, you must validate a new ticket unless your ticket is a 24-hour, 7-day or monthly ticket (tickets of this type are in use in e.g. Warsaw).

A time-limit ticket is valid for a certain period of time (e.g. 10 or 30 minutes) and allows you to change means of public transport as you travel during that period (tickets of this type are in use in e.g. Łódź and Warsaw).

Tickets for suburban buses can be purchased from bus drivers or at ticket offices at bus stations. In some suburban zones and certain cities there are private buses and passenger vans (called bus in Polish), where you pay your fare to the driver.

In Poland, there are four types of trains. The fastest and most comfortable are Express Intercity Premium (EIP) and Express Intercity (EIC) trains owned by the PKP Intercity S.A. railway operator – they stop only in larger cities and are characterised by the lower number of stops than 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 ones.

As regards the prices of train tickets, they depend on the policy adopted by operators and organisers of public transport. Cheaper tickets may be available when purchased many days in advance and for less popular connections. There are also many promotional offers as well as statutory discounts and rebates applicable to all operators.

The purchase of a ticket is possible by means of mobile applications, via the Internet, in ticket machines, at ticket offices and usually, for an additional fee, from a ticket inspector and we may be exempt from this fee when it is not possible to buy a ticket at the place of departure (e.g. no ticket offices).

In Poland, international and domestic flights are offered by Polish and international air carriers from airports in Warsaw, Modlin, Bydgoszcz, Katowice, Kraków, Łódź, Gdańsk, Szczecin, Wrocław, Zielona Góra, Rzeszów, Poznań, Lublin and Olsztyn.

Air tickets can be purchased either at ticket offices at airports or online on airline websites, or through various flight search engines.

City bikes have become very popular in Poland recently. Their key advantage is that they are easily released and returned - each operator uses its own system for that purpose. You can rent and return a city bike at a station of your choice. A special computer system manages the authentication procedure and records the ride time. The bike rental system is normally based on a magnetic or chip pass card which can be "pre-paid" with a specific amount covering the security deposit and fares. Most systems offer the first 30 minutes of a ride free of charge to attract users. There are several city bike rental systems in Poland at present.

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