Polish law mandates a comprehensive social security system that provides a safety net for employees. Employers are required to contribute to and provide these benefits, ensuring their workforce receives essential financial and medical support.

Social Insurance

Social insurance in Poland includes several key components:

• Pension Insurance: Both employers and employees contribute to a national pension plan, ensuring a basic income for retirees.
• Disability Insurance: This insurance provides financial support to employees who become disabled due to illness or work accident.
• Sickness Insurance: This covers employees during illness, providing financial aid and access to healthcare services.
• Work Accident Insurance: This insurance safeguards employees in case of accidents at work, offering compensation for injuries or occupational illnesses.

Employee Capital Plans (PPK)

Introduced in 2019, PPKs are a mandatory savings plan for employees. Both employers and employees contribute a portion of the salary towards the employee's retirement savings.

Occupational Health and Safety

Occupational health and safety measures include:

• Medical Examinations: Employers must arrange mandatory medical examinations for new hires and employees transferred to jobs with specific health risks.
• Occupational Safety and Health Training: Employers are obligated to provide training on occupational safety and health protocols to ensure a safe work environment for employees.

Paid Time Off

Paid time off in Poland includes:

• Sick Leave: Polish law guarantees paid sick leave for employees who are ill. The specific duration depends on the employee's situation.
• Holiday Entitlement: All full-time employees receive a minimum of 20 paid vacation days per year, increasing to 26 days after 10 years of service with the same employer.

Polish employers can offer a variety of optional benefits to attract and retain top talent.

Supplementary Pension Contributions

Employers have the option to contribute more than the minimum required amount to the Employee Capital Plans (PPK), which can significantly boost employees' retirement savings.

Employee Pension Plans (PPE)

Companies can offer private pension plans alongside the mandatory PPK, providing employees with additional retirement security.

Private Medical Insurance

This insurance grants access to private healthcare facilities and specialists, often with shorter waiting times compared to public healthcare.

Life Insurance

Employers can provide life insurance plans to financially protect employees' families in case of death.

Employee Assistance Programs (EAPs)

These programs offer confidential counseling and support services to employees dealing with personal or work-related issues.

Flexible Working Arrangements

This could include remote work options, flexible working hours, or compressed workweeks, allowing employees to achieve a better work-life balance.

Paid Parental Leave

While Polish law mandates parental leave, some employers may offer extended paid leave beyond the minimum requirements.

Company Social Benefits Fund (ZFŚS)

Employers can establish a fund to provide financial assistance for employees' social needs, such as childcare, cultural events, or holiday recreation.

Gym Memberships

Companies may subsidize or fully cover gym memberships to promote employee health and well-being.

Educational Assistance

Employers might offer financial aid or tuition reimbursement for employees pursuing further education or professional development.

Company Car or Car Allowance

Providing a company car or car allowance can be a valuable perk for employees who need a vehicle for work or commuting.

In Poland, a two-tier healthcare system is in place, with public health insurance being mandatory for all employees. Employers are responsible for registering their employees with the National Health Fund (NFZ) and contributing monthly premiums. Public health insurance provides access to a broad range of medical services, including doctor visits, hospital stays, and some medications. However, wait times for specialist consultations or certain procedures can be lengthy.

Private Health Insurance

Employers can also offer private health insurance. This is not a requirement, but it is a popular perk offered by many companies. Private health insurance typically offers faster access to specialists, shorter waiting times for treatment, and coverage for services not included in public insurance plans.

Employer Considerations

Some employers may contribute a portion of the premium for private health insurance.

Employee Choice

Employees with public health insurance can still choose to purchase private insurance for additional coverage.

Poland offers a two-pronged approach to retirement planning, with both public and private options available to employees.

Public Pension System (ZUS)

All employees in Poland are required to contribute to the public pension system administered by the Social Insurance Institution (ZUS). Both employers and employees contribute a percentage of the employee's salary towards the ZUS pension. Upon reaching retirement age (60 years for women, 65 years for men), contributions translate into a monthly pension benefit. The amount received depends on the total contributions made throughout the employee's career.

Employee Capital Plans (PPK)

PPKs, introduced in 2019, are a savings plan designed to supplement the public pension system. Employees aged 18 to 55 are automatically enrolled in PPKs unless they opt out. Contributions come from three sources: Employers contribute a minimum of 1.5% of the employee's salary, employees contribute a minimum of 2%, and the state provides a welcome package and an annual subsidy. Accumulated funds in the PPK account are private and can be withdrawn upon reaching retirement age (currently 60) regardless of employment status. This offers employees greater control over their retirement savings.

Choosing Between ZUS and PPK

While ZUS is mandatory, PPK offers an opportunity for employees to build a larger nest egg. Individuals have the flexibility to increase their contribution percentage to PPKs for a more substantial retirement income.

Private Pension Plans (PPE)

Some employers may offer private pension plans alongside PPKs, providing employees with additional retirement security. These plans are entirely voluntary and typically require employee contributions.