The document contains detailed information on terms of posting workers to EU member states including local conditions of employment. Each member state is described its notification duty, competent institutions for particular steps incl. contacts, data to be notified, sanctions for not complying with the regulations, etc.

Notification duty


Notification office


Tax office where posted employees must register when exceeding 183 days in Poland

The competent financial office for foreigners is the one at the place of work (Urząd Skarbowy). For example, the First Financial Office in Katowice (Pierwszy Urząd Skarbowy w Katowicach) for the Silesian (śląskie) voivodship.

Period of notification of posting


Sanctions for failure to notify


Notification form


Data to be notified


Maximum length of working time

Working time can not exceed 8 hours a day and an average of 40 hours within a five day working week. The Labour Code stipulates exemptions from this principle, e. g. daily working time may be prolonged to 12 hours a day provided a divergent working time regime is implemented, to 16 hours in case of supervision of production methods or emergency, and to 24 hours in case of employees working in the property or person security, fire service or operational emergency services.

Minimum length of a rest period

An employee is entitled to a standard rest period of 11 hours a day. This regulation does not refer to management employees or employees pursuing an emergency service in order to protect someone’s life, health, property, environment or remedies.

An employee is also entitled to a minimum of 35 hours of an uninterrupted rest period including at least 11 hours within one day.

The weekly uninterrupted rest period can be shorter but no less than 24 hours in case of employees managing business on behalf of the employer or in case of a rescue operation in order to protect someone’s life, health, property, environment or remedies and also in case of changing the time of the employee’s shift.

Minimum length of holidays

An employee is entitled to annual, uninterrupted, paid holidays. In the calendar year in which a worker takes up the job for the first time he/she acquires the right to holidays after each month of work, the length being 1/12 of the holidays due after one year of work. An employee is entitled to additional holidays every subsequent year.

The minimum length of holidays per calendar year is:

  • 20 days – for employees being employed less than 10 years,
  • 26 days – for employees being employed at least 10 years.

Minimum wage

The gross minimum monthly salary for work is 1,317 PLN as of January 1, 2010.

In addition to basic wage, the employee is entitled to remuneration for overtime which equals:

  • 100 % of the salary for night work, work on Sundays and holidays which are not working days in compliance with a valid working time schedule and also for work on weekends compensated for work on Sundays or holidays in compliance with the valid working time schedule.
  • 50 % of the salary for overtime work on any day other than specified above,
  • 100 % of the salary for every overtime hour in access of the average weekly working time over the billing period unless the working time was exceeded as a result of overtime work for which the employee is entitled remuneration.

Documents to be available at the place of pursuance of work

  • E 101 or E 102 form
  • EHIC – European Health Insurance Card
  • identification document
  • evidence of hours of work
  • payroll (or wage sheet)
  • documents on the holidays length and entitlement
  • evidence of allotment of a working suit, shoes and individual protection means
  • health certificate of work ability at the given work premise
  • certificate of security and hygiene training

It is worth noting that a detailed list of documents to be inspected by a labour inspector depends on the extent of the inspection.

Necessity to translate documents

Foreign language documents submitted to the labour inspector shall be translated to Polish by a certified translator.

Obligation to store the documents

The Polish law does not require the foreign service providers to keep and store social security documents on the territory of Poland.

Obligation to entrust a responsible representative

A foreign entrepreneur posting employees to Poland must entrust a representative who will deal with National Labour Inspectorate bodies on his/her behalf, unless the entrepreneur personally stays in Poland during the period of posting.

Obligation to entrust a responsible representative for receiving papers

Any mail at a post office can be taken over by a Czech citizen. The envelope of the letter must contain: name and surname of the given person, name of the company, postal address of the place where the company pursues the work and a sign „Poste restente“. The Financial Office (Urząd Skarbowy) and the Social Security Administration (ZUS) require the companies in Poland to entrust a representative. Czech companies usually grant full powers to a person working in a Polish accounting company to represent them at the Financial Office and the Social Security Administration.

Sources of information

Detailed information regarding terms of employment of workers on the territory of the Polish Republic posted by an employer seated in a EU member state for a fixed period of time are to be found on the web site of the National Labour Inspectorate (Państwowa Inspekcja Pracy) („Informacje dla obcokrajowców – „Info for foreigners“).

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