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Livingandworkingconditions in PolandMarch

2011

Y O U R J O B I N E U R O P E

Livingandworkingconditions in Poland



Contents

I. General information about Poland ................................................................ 4

II. Residence in Poland ..................................................................................... 5 Entering Poland ............................................................................................ 5 Obtaining residence permit in Poland ........................................................... 5 Apartment lease ............................................................................................ 8 Purchase of real property ............................................................................. 10 Driver’s licence ............................................................................................. 11 Movement of capital and payments .............................................................. 11

III. Working in Poland ......................................................................................... 13 How to nd a job in Poland? ......................................................................... 14 How to write a CV and cover letter? ............................................................. 14 Types of contracts applicable to working in Poland ...................................... 15 Recognition of professional qualications ..................................................... 20

IV. Taxes ............................................................................................................ 23

V. Carrying out a business activity .................................................................... 25 Individual carrying out of a business activity as a natural person ................. 25 Civil law partnership ...................................................................................... 27 Partnerships .................................................................................................. 28 Companies .................................................................................................... 28 Branch or representative ofce ..................................................................... 29

VI. Social security in Poland ............................................................................... 30

Pension insurance ........................................................................................ 30 Disability insurance ....................................................................................... 31 Social security for industrial accidents and occupational diseases .............. 31 Social security for sickness and maternity .................................................... 32

VII. Unemployment .............................................................................................. 35 Unemployment benets ................................................................................ 36 The possibility to transfer to Poland unemployment benet granted

in the EEA country (Lichtenstein, Iceland, Norway) or Switzerland .............. 37 The possibility to transfer to Poland unemployment benet granted

in another EU country ................................................................................... 37

2011 Living and working conditions in Poland 1



VIII. Healthcare .................................................................................................... 39

Right for health services ............................................................................... 39 Receiving health services ............................................................................. 39

IX. Living in Poland ............................................................................................ 41 Income and costs of living ............................................................................ 41 Shops ............................................................................................................ 41 Transport ....................................................................................................... 41 Culture and entertainment ............................................................................ 42

X. Private Life .................................................................................................... 44 Giving birth to a child .................................................................................... 44 Marriage ........................................................................................................ 44 Death ............................................................................................................ 45 Educational system ....................................................................................... 45 Learning Polish ............................................................................................. 47


http://slidepdf.com/reader/full/living-in-poland-en 5/502011 Living and working conditions in Poland 3

Dear readers,

It is with great pleasure that we present to you our brochure entitled Living and working

conditions in Poland.

This publication has been drawn up in three language versions: English, German andFrench by the Department of Labour Market of the Ministry of Labour and Social Policyunder EURES measures.

EURES is an international network for cooperation of public employment services andtheir partners on the labour market and its objective is to support job mobility on the

European labour market.

Informing about living and working conditions in Poland is one of EURES services pro-vided to foreigners – citizens of the Member States of the European Union, EuropeanEconomic Area and Switzerland, hereinafter referred to as “Union citizens”.

This publication provides useful information for Union citizens who intend to come toPoland, such as information regarding residence permit, taking up work, recognition ofprofessional qualications, setting up their own business, social insurance and living

conditions in Poland.

The information contained in this publication present legal status as of March 2011 andconcern citizens of Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Esto-nia, Finland, France, Greece, Spain, the Netherlands, Ireland, Lithuania, Luxembourg,Latvia, Malta, Germany, Portugal, Romania, Slovakia, Slovenia, Sweden, Hungary, Uni-ted Kingdom, Italy, as well as Iceland, Liechtenstein, Norway and Switzerland.

Electronic versions of this publication in the three abovementioned languages are

available at the Polish version of EURES website http://www.eures.praca.gov.pl.

It is our hope you will nd information in this publication useful when considering yourdecision to live and work in Poland.

Department of Labour Market



General informationabout Poland

4

Official language Polish

Capital Warsaw

Main cities ód, Krakow, Wrocaw, Pozna, Gdask, Szczecin,Bydgoszcz, Katowice, Lublin

Political system Parliamentary democracy. Legislative powers are vestedin the bicameral parliament (lower house, Sejm – 460 members,higher house, Senat – 100 senators); executive powers liewith the Council of Ministers and in the President, while judicialpowers are vested in independent courts of law

Administrativedivision

Since 1999, Poland has been divided into 2,487 gminas,314 poviats and 65 cities with poviat status and 16 voivodeships(Dolnolskie, Kujawsko-Pomorskie, Lubelskie, Lubuskie,ódzkie, Maopolskie, Mazowieckie, Opolskie, Podkarpackie,Podlaskie, Pomorskie, lskie, witokrzyskie, Warmisko--Mazurskie, Wielkopolskie, Zachodniopomorskie)

Geographical

location

Poland is situated in Central Europe at the Baltic Sea.It is bordered by Russia, Lithuania, Belarus and Ukraineto the east, Slovakia and the Czech Republic to the south,

and Germany to the westArea 312,683 thousand km²

Population approx. 38 m

Climate Temperate climate. Average summer temperatures are between16.5°C and 20°C, winter temperatures between -6°C and 0°C.Warmest month: July. Coldest month: January

Religion Roman Catholic: 95%, Eastern Orthodox: 1.5%, Protestant:1% and others

Ethnic groups Poland is almost completely homogenic in terms of nationality.Poles constitute approximately 97% of total population. Largestnational minorities: Germans, Ukrainians and Belarusians

Currency PLN 1 – approx. EUR 0.25

Hotline numbers 997 – police, 998 – re brigade, 999 – ambulance or generalhotline number – 112 (calls are free of charge)

Holidays 1 January – New Year, 6 January – Epiphany, Easter (moveable

feast), 1 May – May Day, 3 May – Constitution Day, CorpusChristi (moveable feast), 15 August – Assumption Day,1 November – All Saints’ Day, 11 November – IndependenceDay, 25 and 26 December – Christmas



Entering Poland

European Union (EU) citizens may enterPoland on the basis of a valid travel docu-ment or other document conrming theiridentity and citizenship.Family members of Union citizens wit-

hout Union citizenship may enter Polandon the basis of a valid travel document andvisa if required. Visa applications are sub-mitted to the consul or commander-in-chief

of the Border Guard.

Family members of Union citizensinclude:a) spouses;b) direct descendants of Union citizens

or of their spouses (lineal descen-dants: children) aged up to 21 or

dependants of Union citizens ortheir spouses;c) direct ascendants of Union citizens

or of their spouses (ascendants atthe rst degree: father, mother), de-pendants of Union citizens or theirspouses.


Residence in Poland

2. Residence exceeding 3 months

Union citizens may reside in Poland forlonger than 3 months provided:1) they are employed or self-employed;2) they are covered by common health in-

surance or they are entitled to healthcare benets in accordance with regula-tions governing coordination of socialsecurity systems and have sufcientfunds to maintain themselves and their

family members in Poland;3) they study or participate in vocationaltraining and they are covered by com-mon health insurance or they are entit-led to health care benets in accordan-ce with regulations governing coordi-nation of social security systems andhave sufcient funds to maintain them-selves and their family members in

Poland;4) they are spouses of Polish nationals.

Obtaining residence permit

in Poland

1. Residence not exceeding 3 months

Union citizens and their family memberswithout Union citizenship may reside inPoland up to 3 months without the need toregister their stay. During this period, Unioncitizens are obliged to hold a valid traveldocument or other valid document conr-

ming their identity and citizenship. Familymembers without Union citizenship are ob-liged to hold a valid travel document anda visa.

Union citizens should have sufcientfunds to maintain themselves and theirfamily members in Poland so as notto be a burden for social assistancesystem. Proofs of sufcient funds to

maintain oneself and one’s familymembers without the need to resortto social assistance benets includein particular:1) credit card;2) certicate of cash at bank or at

other nancial institution, certiedwith a seal and signature of an aut-horised employee of such bank or

institution and issued no later thanone month before the submissionof residence permit application.



Residence in Poland

3. Residence registration duty

NOTE:

a) certicate of acceptance for studiesfrom the university or referral to vo-cational training,

b) document certifying the right to he-alth care benets,

c) written declaration of having sufcientfunds to maintain oneself and one’s

family members without the need toresort to social assistance benets, orproof of having such funds;

4) in the case of spouses of Polish natio-nals: document conrming one’s mar-riage with a Polish national;

5) in other cases:a) document certifying the right to he-

alth care benets,

b) proof of sufcient funds to maintainoneself and one’s family memberswithout the need to resort to socialassistance benets.

If Union citizens reside in Poland formore than 3 months, they are obligedto register their residence and theirfamily members without Union citizen-ship are obliged to obtain a Union citi-

zen family member residence card

(karta pobytu czonka rodziny oby-

watela UE).

Applications for registration or issuance ofthe Union citizen family member residencecard should be submitted personally to thevoivod competent for the place of residenceof the Union citizen. A valid travel documentor other valid document which conrms theiridentity and citizenship (in the case of Unioncitizens) or a travel document (in the case offamily members of Union citizens) should beproduced in the ofce.

Applications for registration of residence

of Union citizens (wniosek o zarejestro-

wanie pobytu obywatela UE ) should haveenclosed as appropriate:1) in the case of employees:

a) written statement of the employer orother entity conrming their intentionto employ the Union citizen in que-stion,

b) certicate of employment;2) in the case of the self-employed:

a) extract from the National Court Regi-ster if such entry to the Register isrequired under separate regulations,

b) certicate of entry into the Business Activity Register;3) in the case of students or persons un-

dergoing vocational training:



Residence in Poland

Applications for issuance of Union citizen

family member residence card (wniosek

o wydanie karty pobytu czonka rodziny

obywatela UE ) should have enclosed asappropriate:1) certicate of registration of residence of

a Union citizen issued to the Union citi-

zen with whom the family member inquestion is staying in Poland;2) photographs;3) document conrming one’s marriage

with a Union citizen (spouse);4) document conrming the existence of

family ties and document conrmingage or dependence on a Union citizen(descendants);

5) document conrming the existence offamily ties and document conrmingdependence on a Union citizen (ascen-dants).

4. Permanent residence in Poland

NOTE:

After 5 years of continuous residence on the territory of Poland, Union citizensacquire the right of permanent resi-

dence.

After 5 years of continuous residence on

the territory of Poland with a Union citi-

zen, family members without Union citi-zenship acquire the right of permanent

residence.

The residence is considered conti-

nuous if the person in question has notleft Poland for longer than 6 months inone year (total). This period does notinclude residence beyond the territoryof Poland due to mandatory militaryservice or serious personal situation, inparticular due to pregnancy, childbirth,illness, studies, vocational training ordelegation, provided this period doesnot exceed 12 consecutive months.

Union citizens who acquired the right of

permanent residence will receive, upontheir request, a certificate of the right of

permanent residence (dokument potwier-

dzajcy prawo staego pobytu ).Family members without Union citizenshipwho acquired the right of permanent resi-dence are obliged to obtain a Union citi-

zen family member permanent residen-

ce card (karta staego pobytu czonka ro-

dziny obywatela UE ).Application for the right of permanent

residence (wniosek o przyznanie prawa

staego pobytu ) should be submitted perso-



Residence in Poland

nally to the voivod competent for the placeof residence of the Union citizen. Appli-

cation for the certificate of the right of

permanent residence (wniosek o wydanie

dokumentu potwierdzajcego prawo stae-

go pobytu ) or for a Union citizen family mem-ber permanent residence card (wniosek o wy-

danie karty staego pobytu czonka rodzi-

ny obywatela UE ) should have enclosedphotographs and a valid travel documentshould be produced upon submission. Unioncitizens may produce other document con-rming their identity and citizenship.

5. Denial to issue certificate of registra-

tion or Union citizen family member

residence card

The voivod denies to issue the abovemen-tioned documents if:

1) the residence conditions provided for inthe regulations have not been fullled;2) residence of the person in question con-

stitutes a threat to defence or security ofthe state or to public safety and order,or

3) marriage with a Union citizen has beenconcluded as a sham.

The voivod is also the competent authorityfor cancellation of residence registration,exchange or issuance of a new certicateof registration of residence of a Union citi-zen, issuance, exchange or cancellation ofthe Union citizen family member residencecard, as well as for issuance, exchangeor cancellation of the certicate of the right ofpermanent residence or the Union citizen

family member permanent residence card. Appeals against the voivod’s decisionsmay be led to the Head of the Ofce forForeigners.

Addresses of departments competent forforeigners at Voivodeship Ofces whichaccept applications are available at theOfce for Foreigners website:http://www.udsc.gov.pl under ‘Cooperatinginstitutions’.

More information:http://www.udsc.gov.pl

Ofce for Foreigners

Address registration duty

EU citizens and their family membersstaying at locations other than hotels,establishments providing rooms for thepurposes of work, studies, medical tre-atment or recreation are obliged to regi-ster their temporary residence at thecity or gmina office competent for

their residence no later than before thelapse of the fourth day following theirentry to the territory of Poland.

FEES:

1) certificate of registration of residen-

ce of a Union citizen: PLN 1 (approx.EUR 0.25);

2) certicate of the right of permanent resi-

dence of a Union citizen: PLN 30 (ap-prox. EUR 8);

3) Union citizen family member (perma-

nent) residence card: PLN 30 (approx.EUR 8).

Apartment lease

Apartments for rent can be sought:

• on your own, i.e. through askingfriends, browsing press and online an-nouncements, posting your own pressand online announcements or putting



Residence in Poland

them in locations where you want tolive;

• through real property agent – a realproperty agent is an individual holding

professional licence in this respect

and entered into the central register

of real property agents.

When deciding to use the professionalassistance of a real property agent, it isworth checking whether the agent holds

professional licence in this respect andwhether he or she is has a third party liabi-lity insurance policy for damages incurreddue to agency activities. The Minister ofInfrastructure is competent for issuing pro-fessional licences to real property agentsand for considering complaints againstthe activity of real property agents. At theMinistry of Infrastructure website you may

nd excerpt from the register of real pro-perty agents which enables you to checkat any time whether a given person holdsprofessional licence (http://www.mi.gov.pl,under: ‘Budownictwo, gospodarka prze-

strzenna i mieszkaniowa’, ‘Gospodarka nie-

ruchomociami’ and ‘Rejestry’ ). Any activities carried out by a real proper-ty agent should be preceded by conclu-

sion of an agency contract. The agencycontract should list specic professionalactivities to be carried out by the agentand the related remuneration. The contra-ct should also specify the agent to be pro-fessionally liable for its implementation,agent’s professional licence number anddeclaration of holding a third party liabilityinsurance policy for damages incurred due

to agency activities. The agency contractmust be made in writing.Lease contract may be concluded fora denite or indenite period. The real pro-

perty owner may terminate the lease con-tract for reasons specied in the act of law.

Before execution of the contract, the ow-ner may request from the lessee to paya deposit securing liabilities due to apart-ment lease (the deposit cannot exceedtwelve times the amount of rent). The de-posit is refunded within one month follo-wing the date the premises are vacated,after deduction of any liabilities for thelessor due to apartment lease.

The amount of rent depends on the city,standard and oor area of the apartment.The most expensive apartments are inWarsaw and in other large cities; in order tolease an apartment you need to pay:• for a studio: from PLN 1,200 to PLN

2,500 (approx. EUR 301 to 628);• for a double-room apartment: from PLN

1,350 to PLN 3,500 (approx. EUR 339

to 879);• for a triple-room apartment: from PLN1,600 to PLN 5,000 or 6,000 (approx.EUR 402 to 1,256 – 1,507).



Residence in Poland

The above rates do not include utilities.Gas, electricity, heating and water are usu-ally not included in the rent.

Press announcements of apartments forlease and for sale can be found in Oferta,

Metro, Wednesday issue of Gazeta Wy-

borcza (Nieruchomoci inset), as well as atthe following online portals: www.trader.pl,www.gratka.pl, www.interia.pl, www.wp.pl,

www.oferty.net, www.gumtree.pl.

More information:http://www.mi.gov.pl

Ministry of Infrastructurehttp://www.oferty.net/agencje

list of real property agencies broken downby respective voivodeships

Purchase of real propertyNOTE:

Announcements concerning apartments orhouses for sale can be sought in press, onli-ne or at real property agencies. When usingthe assistance of a real property agent it isworth checking whether they hold profes-sional licence, whether they have third partyliability insurance and whether they havethe power to act on behalf of the agencyand to execute contracts. Services of realproperty agencies involve a commissionfee accounting for approximately 2 to 3%

of the apartment price (for more informationabout real property see Chapter Apartment

lease). A permit from the Minister of Interior and Administration for purchase of real propertyis necessary in the case of purchase ofagricultural or forestry real property (withinthe period of 12 years following Poland’saccession to the European Union, i.e. until

1 May 2016). To this end, you need to app-ly to the Minister of Interior and Administra-tion for permit for the purchase of real pro-perty. The permit is issued if:1) the purchase of real property does not

threaten defence or safety of the stateor public order and it is not contrary tosocial policy and health;

2) Union citizen proves circumstances

exist that conrm their connection withPoland.

Application for permit for the purchase ofreal property should be addressed to theMinister of Interior and Administration: Mi-nisterstwo Spraw Wewntrznych i Admini-stracji, Departament Zezwole i Koncesjiul. Batorego 5, 02-591 Warszawa.

More information:http://www.mswia.gov.pl

Ministry of Interior and Administration

Union citizens do not need to apply forpermit to the Ministry of Interior and

Administration if they intend to purcha-se separate residential or commercialpremises, such as a garage or a realproperty not intended for agricultural or

forestry use. Since 1 May 2009, Unioncitizens no longer need to hold a permitfor purchase of the so-called secondhome, i.e. real property intended forresidential or recreational developmentwhich will not be the place of perma-nent residence for the foreigner. Unioncitizens are at present obliged to holdpermit for purchase of real property in

Poland solely in the case of purcha-se of agricultural and forestry real pro-perty.



Residence in Poland

Driver’s licence

Driver’s licences issued in EU MemberStates remain valid on the territory of Po-land.In order for Union citizens to obtain a Polishdriver’s licence, they should:1) be of age required for a given category

(16 years old – A1, B1, T; 18 years old – A, B, B+E, C, C+E, C1, C1+E;21 years old – D, D+E, D1, D1+E);

2) hold B category driver’s licence in orderto obtain C, C1, D or D1 categorydriver’s licence;

3) have medical certicate stating lack ofmedical counter-indications to drive andpsychological certicate stating lack ofpsychological counter-indications to dri-ve, if required;

4) complete training required for speciclicence category;

5) pass the state exam required for a givenlicence category;

6) stay on the territory of Poland for at least185 days in each calendar year due totheir personal or professional connec-tions or produce certicate conrmingthey have been studying in Poland for atleast 6 months.

Driver’s licence cannot be issued to per-sons:1) with regard to whom medical examina-

tion revealed active addiction to alcoholor to substances causing similar effectsto alcohol;

2) with regard to whom a valid court jud-gment has been issued prohibiting themto drive – for the period when such pro-

hibition remains valid.The obtained driver’s licence categorieshave been consolidated on the territory ofthe entire European Union.

More information:http://www.mi.gov.pl

Ministry of Infrastructure

Movement of capitaland payments

NOTE:

B category driver’s licence entitled,

among others, to drive passenger cars.Detailed description of categories ofdriver’s licences can be found at:http://www.krbrd.gov.pl

Pursuant to Article 63 of the Treaty onthe Functioning of the European Union,Poland does not apply any restrictions tothe movement of capital and paymentsbetween Member States.

Union citizens may carry out any nancialtransactions in Poland, consisting in e.g.opening bank accounts and taking loans orcredits from nancial institutions seated inPoland. Union citizens may also freelytransfer abroad the cash sent to Polandand income generated in Poland.In certain cases and in accordance with EU

legislation, to such transactions and opera-tions control procedures may apply aimedat counteracting money laundering or -nancing of terrorism. They consist in identi-cation of clients and registration of tran-sactions.Control, also in order to counteract thosenegative activities, applies to import to Po-land and export from Poland of cash ex-

ceeding the equivalent of EUR 10,000 andgold and platinum in the form of foreigncurrency (bars, coins, semi-products) re-gardless of their quantity. Such funds and



Residence in Poland

foreign currency should be declared inwriting to Polish customs authorities or

Border Guard authorities when enteringor leaving Poland1. However, obligation todeclare such funds and foreign exchangedoes not apply to crossing the border ofPoland and another Schengen Area state.

More information:http://www.mf.gov.pl

Ministry of Finance

1 Since 15 June 2007 import and export of cash in all

EU Member States has been governed by Regula-tion (EC) No 1889/2005 of the European Parliamentand of the Council of 26 October 2005 on controlsof cash entering or leaving the Community (OJ L 309of 25.11.2005, p.9).



Employment agencies cannot collect

any charges from persons for whomthey seek jobs or to whom they provi-de assistance in choosing appropriate

profession and place of employment(except for the actually incurred costsrelated to referral to work abroad).


Working in Poland

How to find a job in Poland?

In Poland you can either seek jobs on yourown, sending CVs with cover letters to se-lected employers, or through:

• public employment services (mainlypoviat labour ofces)

In order to be able to browse all job offers atthe poviat labour ofce ( powiatowy urzd

pracy ), you need to register at that ofce as

a job seeker or the unemployed. After registration you will have access toso-called ‘closed’ job offers, i.e. the oneswhere employers’ particulars are known tothe ofce only and which are not publishedon the ofce’s notice board or in its IT sy-stem.In order to register you need to submit thefollowing documents:1) ID or other document conrming your

identity with conrmation of registeredresidence;

2) diploma, certicate of school completionor school certicate or certicates ofcompletion of a course or training;

3) employment certicates from the entireemployment period;

4) any other documents necessary for de-termination of potential licences.

If a Union citizen does not decide to regi-ster with a labour ofce, they may browsegeneral job offers available at the ofce,including the public employment serviceswebsite: www.psz.praca.gov.pl.

• non-public employment agencies

Each non-public employment agency sho-

uld be entered into the register of enti-ties managing employment agencies,which is conrmed by a certificate issued

by the voivodeship marshal. The list of

agencies can be found at the onlinelabour ofce information service: www.psz.praca.gov.pl under ‘Rejestr agencji zatrud-

nienia’ . The list is also available at poviatlabour ofces, voivodeship labour ofces

(wojewódzki urzd pracy ) or at the Centreof Information and Planning of VocationalCareer (Centrum Informacji i Planowania

Kariery Zawodowej ).



Workingin Poland

14

• newspapers publishing job offers Most newspapers, both nationwide and lo-cal, have special job offer sections. Mostoffers can be found in the Monday edition ofGazeta Wyborcza (Praca inset) and in theWednesday Moja Kariera inset in Rzeczpo-

spolita.

• online job portals You can browse online job offers or uploadyour CV.

Useful websites:http://www.praca.interia.plhttp://praca.gazeta.plhttp://www.pracuj.plhttp://www.praca.wp.plhttp://praca.onet.plhttp://www.jobs.plhttp://jobpilot.plhttp://ww.topjobs.pl

http://www.cvonline.plhttp://www.jobcenter.com.pl

More information:http://www.psz.praca.gov.pl

online information portal of publicemployment services

http://www.zielonalinia.gov.plEmployment Services Centre for

Information and Consultationhttp://www.eures.praca.gov.plinformation portal of Polish EURESservices.

How to write a CV and cover letter?

The following information should be inclu-ded in your CV:• personal details (name, surname, ad-

dress, contact telephone number ande-mail);• education;• professional experience;

• additional qualications;• the following clause signed by hand

should be included at the bottom of theactual CV: I hereby agree for storage

and processing of my personal data

necessary for the recruitment process

(in accordance with the Act of 29 Au-

gust 1997 on the protection of personal

data).

CV should be as brief as possible and sho-

uld be contained on one (no more than 2)white A4 page.Cover letter is a short text justifying yourchoice of a given job offer. It can be morepersonal than the CV. It should not exceedone white A4 page. It should be signed byhand.Having read CVs and cover letters sent by

job candidates, the employer invites selec-

ted persons for an interview.Templates of CVs and cover letters canbe found e.g. at public employment servi-ces information website http://www.psz.praca.gov.pl under Jak przygotowa si

do rozmowy?

Types of contracts applicableto working in Poland

NOTE:

On 17 January 2007 the Minister of La-bour and Social Policy issued Ordinanceof 10 January 2007 repealing Ordinanceon the scope of restrictions regardingwork performed by foreigners on theterritory of the Republic of Poland (Dz.U.No. 7, item 54). The Ordinance aboli-shed the obligation to obtain work permit

for foreigners to whom transition periodapplied in accordance with internationalagreements.



Workingin Poland


1. Employment contract (umowa o prac)

The main form of employment in Poland isan employment contract. It is also the mostadvantageous contract in terms of additionalrights, so-called employee entitlements. Mat-ters related to employment contracts havebeen regulated in the Labour Code.

In practice, on 17 January 2011 the

right to work in Poland without the needto obtain a work permit has coveredthe citizens of Austria, Belgium, Den-mark, France, the Netherlands, Liech-tenstein, Luxembourg, Germany, Nor-way and Switzerland. Citizens of otherEU Member States had received thisright earlier, in accordance with theprinciple of reciprocity laid down in the

Treaty.This means that any:

1) citizen of a European Union Mem-

ber State;

2) citizen of a member state of the

European Economic Area other

than European Union Member Sta-

te, and

3) citizen of a state not party to the

Agreement on the European Eco-nomic Area who may benefit from

the free movement of persons in

accordance with agreements con-

cluded by those states with the

European Community and its

Member States may take up work

in Poland without the need to ob-

tain a work permit.

Citizens of Bulgaria and Romania maytake up work in Poland without any re-strictions from 1 January 2007, i.e. fromthe date of accession of those states tothe European Union.To citizens of Bulgaria and Romania,provisions of the Act of 20 April 2004 onemployment promotion and labour mar-ket institutions (Dz.U. No. 99, item 1001

as amended), releasing Union citizensfrom the obligation to obtain work per-mit, directly apply.

As a rule, Union citizens concludingemployment contracts with Polish em-ployers are subject to Polish labour lawregulations.

The following types of employment contractshave been provided for in the Labour Code:• employment contracts for a probation

period – such contracts may precede anyother contract, yet they cannot be con-cluded for a period longer than 3 months;

• employment contracts for a definite

period – i.e. for a specic period. TheLabour Code limits the number of suchcontracts concluded with one employee.If the employment contract for a deniteperiod has been concluded twice for twoconsecutive periods, the next contract istreated, in terms of legal effects, as anemployment contract for an indenite pe-riod (even if ofcially it has been conclu-

ded for a denite period). Such an effect,i.e. conclusion of an employment contractfor an indenite period, occurs in a situa-tion when the interval between termina-tion of the previous employment contractfor a denite period and conclusion of thenext employment contract for a deniteperiod does not exceed 1 month.

Between 22 August 2009 and 31 Decem-ber 2011, employers being entrepreneursare obliged to comply with the rule accor-ding to which the period of employment on



Workingin Poland

16

the basis of an employment contract fora denite period, as well as total periodof employment on the basis of consecutiveemployment contracts for a denite periodbetween the same parties to labour rela-tionship, cannot exceed 24 months. Thenext contract is considered a contract con-cluded before the lapse of 3 months follo-wing the termination or expiry of the pre-vious employment contract concluded fora denite period2.

• employment contracts for the periodof performance of specific work;

• employment contracts for indefinite

period.

Conclusion of an employment contract

An employment contract should be made inwriting and specify parties to the contract,type of contract, date of its execution and

terms and conditions of work and remune-ration, in particular:• type of work;• place where the work is to be performed;• date of commencement of work;• remuneration for work corresponding to

the type of work, with indication of remu-neration components;

• working time.

Amendment of provisions of an employ-

ment contract

Provisions of an employment contract sho-uld be amended in writing:• upon mutual agreement of the par-

ties (with both the employer and theemployee consenting for amendment ofcontractual provisions and specifyingthe date from which the amendmentswould become effective);

• by the employer through termination

amending terms and conditions re-

garding work and remuneration.

In such situation, the employee may: – declare their consent for the proposed

terms and conditions; after the noticeperiod, the new terms and conditionswould become effective;

– declare their lack of consent for the pro-

posed terms and conditions; after thenotice period, the employment contractwould be dissolved;

– make no declaration, which would implyconsent for the new terms and con-ditions; after the notice period, the newterms and conditions would become ef-fective.

Termination of an employment con-tract

Employment contract may be terminated:• upon agreement of the parties;• by way of declaration of one of the par-

ties upon notice;• by way of declaration of one of the par-

ties without prior notice;• upon the lapse of the period for which

it has been concluded;• on the date of completion of the work forthe purposes which it has been conclu-ded.

2

Restrictions regarding conclusion of contractsfor a definite period by entrepreneurs have beenintroduced by the Act of 1 July 2009 on mitiga-tion of effects of the economic crisis for emplo-yees and employers.

If the employment contract has not beenconcluded in writing, the employer sho-uld, no later than on the date of com-mencement of work by the employee,conrm in writing the arrangements re-garding the type of contract, parties tothe contract and its provisions.



Workingin Poland


Termination of an employment contract

upon agreement of the parties – boththe employer and the employee consentfor termination of the employment contractwithin the deadline agreed upon by theparties.Termination of an employment contract

upon notice – the employment contractis terminated through a written declarationof the employee or the employer upon

notice.

has been stated by way of a valid jud-gment;

• the employee has lost licence necessa-ry for their performance of work at theircurrent position due to their own fault;

or for reasons other than employee’s

fault:

• in the case when the employee is inca-pable for work due to illness lasting fora specic period, in accordance with the

labour law;• in the event of a justied absence of the

employee at work for reasons other thanillness, lasting for more than 1 month.

The employee may terminate the employ-ment contract without prior notice:• if, by way of a medical opinion, harmful

impact of the performed work on the

employee’s health is stated and theemployer fails to move them to anotherwork that would be more appropriate fortheir health and professional qualica-tion within the deadline specied in themedical opinion;

• if the employer commits a grave breachof their basic obligations towards theemployee.

Working timeWorking time cannot exceed 8 hours perday and on average 40 hours per averageve-day working week in a given settlementperiod. Weekly working time including over-time cannot exceed on average 48 hours ina given settlement period. In the calendaryear, an employee can work the maximumof 150 hours overtime due to special needs

of the employer.Working overtime entitles the employee toreceive additional remuneration or time offwork.

The period of notice of an employmentcontract concluded for an indeniteperiod depends on the period of em-ployment by a given employer. Thenotice is respectively 2 weeks if the em-ployee has been employed for less than6 months, 1 month if the employee hasbeen employed for at least 6 months,

and 3 months if the employee has beenemployed for at least 3 years. In theevent of contracts for denite periodlonger than 6 months, the parties mayprovide for their early termination upon2 weeks’ notice.

Termination of an employment contract

without prior notice – the employment

contract is terminated through a writtendeclaration of the employee or the emplo-yer without prior notice. The employer may terminate an employment contract insuch a way due to employee’s fault in thecase when:• the employee has committed a grave

breach of their basic employee duties;• during the validity period of the employ-

ment contract, the employee has com-mitted an offence which prevents themto be further employed at their currentposition, if the offence is obvious or it



Workingin Poland

18

Remuneration for work

Remuneration for work should be agreed insuch a way so as to correspond to the typeof performed work and qualications requi-red for performance of such work, as wellas to take into account the quantity andquality of the performed work.Terms and conditions regarding remunera-tion for work are determined by companycollective agreements or by supra-compa-ny collective agreements (concluded by

employers where company trade unionsexist), regulations for determining remune-ration (in the case of employers having atleast 20 employees not covered by com-pany or supra-company collective agre-ements), and employment contracts. Re-muneration is paid for the performed work.The employee keeps their right to remune-ration for the time when work has not been

performed only if labour law regulations soprovide. Remuneration is paid at least oncea month on a date that is xed and agreedin advance.In order to protect remuneration for work,Polish Labour Code provides that an em-ployee cannot waive their right to remune-ration or transfer it to a third person.

In a calendar year, an employee taking uptheir rst job is entitled to holiday leaveupon the lapse of each month of work in theamount of 1/12 of the holiday leave theywould be entitled upon the lapse of oneyear of work.Holiday leave for a part-time employee isdetermined proportionally to the workingtime of that employee.Upon employee’s request, the leave maybe divided into parts. In such case at least

one part of the leave should take no lessthan 14 consecutive calendar days.

Poland has a statutorily guaranteedminimum remuneration for work. Atpresent it amounts to gross PLN 1,386(as of 1 January 2011) for full-time em-ployees.

Holiday leave

Holiday leave for a full-time employee ina calendar year is:

• 20 days if the employee has been em-ployed for less than 10 years;• 26 days if the employee has been em-

ployed for at least 10 years.

The employee is entitled to remunera-tion for the period of leave in the amountthey would receive if they were workingat the time.

Other types of leave and time off work

Apart from holiday leave, the Labour Codeprovides for the following types of leave:• unpaid leave granted upon a written

request of the employee (the leave isnot included in the period of work onwhich employee entitlements depend);

• maternity leave for female employeeswho have given birth, in the amount of:

– 20 weeks in the case of one child

delivered at one childbirth; – 31 weeks in the case of 2 children

delivered at one childbirth; – 33, 35 or 37 weeks in the case of 3,

4 or 5 and more children delivered atone childbirth.

Such employee is also entitled to additionalmaternity leave granted upon their request

directly after the end of maternity leave, inthe amount of: – up to 2 weeks in the case of one child

delivered at one childbirth;



Workingin Poland


– up to 3 weeks in the case of morethan one child delivered at one child-birth.

Part of the maternity leave can be used byan employee being the father bringing upthe child.

NOTE:For the period of maternity leave, anemployee is entitled to receive maternitybenet accounting for 100% of remune-ration.

• paternity leave for an employee be-ing the father bringing up the child,upon their request, until the child rea-ches the age of 12 months; the leaveis 1 week. During the paternity leave,the employee is entitled to receivea maternity benet,

• parental leave of up to 3 years for anemployee in order to take personal careof their child, yet no longer than until thechild reaches the age of 4; in order touse this type of leave, the employeeneeds to have been employed for at le-ast 6 months. The leave can be used byemployees being a mother or a father ofthe child;

• time off work is also granted e.g. in

the case of: – marriage of the employee or birth of

their child or decease and funeral ofthe employee’s spouse or child, fat-her, mother, stepfather or stepmother

– 2 days; – marriage of the employee’s child

or decease and funeral of the em-ployee’s sister, brother, mother-in-law,

father-in-law, grandmother, grand-father or other person dependant onthe employee or under their directcare – 1 day.

If the reason for time off work is e.g.

marriage, childbirth or funeral, the em-ployee is entitled to receive the remu-neration in the amount they would re-ceive if they were working at the time.

Substantiated periods of employmentof Union citizens abroad at foreignemployers are included in the periodsof employment in Poland for the purpo-ses of employee entitlements.

More information:http://www.mpips.gov.pl

Ministry of Labour and Social Policyhttp://www.pip.gov.pl

National Labour Inspectorate.

2. Contract of mandate (umowa zlece-

nia)

Contract of mandate is a frequently usedbasis for performance of work due to thefreedom in formulating such elements ofits content as time or place of work. Thistype of contract is subject to the CivilCode. Contract of mandate is a contractconcluded for a denite or indenite pe-

riod. The contractor commits to carry outspecic activities for the employer. It isa so-called due diligence contract, withcontractor performing their work as bestas they can. The contractor performs thework being the subject matter of contracton their own (without the subordinationand work supervision requirement which ischaracteristic for employment contracts);

the contractor may also determine thedate and place of work (contract of man-date usually determine only the nal dead-line for the performance of commissioned



Workingin Poland


in the Directive (including e.g. diplomaor professional title referred to in Direc-tive 2005/36/EC) is sufcient for recog-nition of qualications and for taking upwork.

2) General qualifications recognition

system is a system of recognition ofqualications for regulated professionsand activities other than the ones co-vered by sectoral qualications recog-nition system. They are not recogni-sed automatically, but considered indi-vidually by competent authorities ofthe host state. If the differences bet-ween training or pursuit of a givenprofession are signicant, the compe-tent authority may condition recogni-tion of qualications on application ofone of compensation measures, i.e.adaptation period or aptitude test,

whereas in most cases the choice ismade by the applicant. Professionalexperience of the person applying forrecognition of qualications is also ta-ken into account.

Application for recognition of professionalqualications with appropriate annexesshould be submitted to the institution indi-

cated as the authority competent for reco-gnition of qualications for pursuit of a givenregulated profession.

In the event when deciencies in docu-mentation are revealed, the competentauthority will request the applicant to com-plete it. Decision on recognition of profes-sional qualications should be issued wit-

hin 3 months from the date when completedocumentation of the case has been sub-mitted; in exceptional cases this deadlinecan be extended to 4 months.

During the qualications recognition pro-ceedings the competent authority may re-quest an opinion on the foreign level ofeducation of the applicant at the Ministry ofScience and Higher Education or at theschool inspectorate.

Provision of cross-border services

Union citizens who pursue their profes-sion or activity in one EU Member Stateare entitled to provide services on theterritory of another Member State with re-gard to the same profession or activitywithout the need to recognise their profes-sional qualications. In the case of profes-sions related to health or public safety, thecompetent authority may verify provider’sprofessional qualications (so-called priorcheck)4.

NOTE:

4 The list of professions related to health andpublic safety has been provided for in the

Ordinance of the Prime Minister of 5 March2009 on specification of regulated professionswith regard to which qualifications recognitionproceedings can be initiated (Dz.U. No. 38, item302).

Union citizens who have professionalqualications acquired in one of theEU Member States and who would liketo pursue their profession in Polandshould rst check whether their profes-sion is a regulated profession in Po-land (the list of regulated professions

can be found at the website of the Mi-nistry of Science and Higher Educa-tion): http://www.nauka.gov.pl/szkolnictwo-wyzsze/mobilnosc-akademicka-i-zawodowa/uznawanie-kwalikacji-za-wodowych/



Working in Poland

22

The list of regulated professions and activi-ties, necessary documents to be submittedin order to recognise professional qualica-tions as well as detailed information aboutrecognition of professional qualicationsare available at the website of the Polishprofessional qualications recognition in-

formation centre: http://www.nauka.gov.pl/szkolnictwo-wyzsze/mobilnosc-akademi-cka-i-zawodowa/uznawanie-kwalifikacji-zawodowych/

Address:Ministerstwo Naukii Szkolnictwa Wyszegoul. Wspólna 1/3

00-529 WarszawaTelephone No.: +48 22 628 67 76Fax: +48 22 628 35 34E-mail: [email protected]://www.nauka.gov.pl

A regulated profession is a profession

the pursuit of which is subject to the pos-session of specic professional quali-cations specied by legal regulations.In Poland over 300 professions are re-gulated (including specialities and posi-tions). If a profession is not regulatedthere is no need to ofcially recogniseprofessional qualications and the deci-sion regarding employment is made by

the employer.



The following types of taxes apply in Po-land:1) direct taxes:

• Personal Income Tax (PIT),• Corporate Income Tax (19% CIT

applies in Poland);2) indirect taxes:

• Value Added Tax (VAT, also referredto as the Goods and Services Tax;Poland has 4 VAT rates: 23%, 8%,5% and 0%),

• Excise Tax,• Gambling and Lottery Tax;

3) property taxes:

• Inheritance and Donation Tax,• Civil Law Transactions Tax,• Agricultural Tax,• Forestry Tax,• Real Property Tax,• Vehicle Tax.

Personal Income Tax is levied on all in-

dividuals generating income. This ruledoes not apply to income exempted fromtax and income on which tax collection hasbeen waived. Persons whose place of

residence is in Poland and to whom theso-called unlimited tax obligation apply aresubject to tax obligation with regard to

their entire income regardless of the lo-cation of the sources of income. Per-

sons without place of residence in Po-

land are subject to the so-called limited

tax obligation. This means that only inco-

me generated on the territory of Poland is subject to taxation, e.g. income fromwork performed in Poland on the basis ofservice or employment relationship (regar-dless of the location where the remune-ration is paid), or income from businessactivity pursued on the territory of Polandthrough an establishment.Method of income tax calculation depends

on the source of revenue on the basis ofwhich the income has been generated.

The following tax calculation methods canbe used:• progressive tax scale

Progressive tax scale applies e.g. to in-come from contract work or pensions.Taxpayers using progressive tax scale

to their income, unless they do not meetthe conditions provided for by the law,may take advantage of joint spouses’taxation and preferential tax rates for sin-gle parents.

Applicable scale for Personal Income Tax:


Taxes

Tax assessment basis in PLN Amount of tax

over up to

85,528

18% minus the deductible

amount of PLN 556.02

85,528PLN 14,839.02 + 32%

of surplus over PLN 85,528

Tax returns for a given year are submit-ted on an appropriate form by 30 Aprilof the year following the year of the

return to the tax ofce competent fortaxpayer’s place of residence.



Taxes

24

• taxation of income (revenue) from

non-agricultural business activity

The main form of taxation of income fromnon-agricultural business activity is generalrules based on progressive tax scale. Inco-me from non-agricultural business activitycan also be subject to a 19% tax rate if thetaxpayer so chooses, submitting to thecompetent head of the tax ofce a writtendeclaration of selection of such taxationmethod. Tax return for a given year is sub-mitted on a separate form to the competenttax ofce by 30 April of the year followingthe year of the return.Taxpayers may also choose, unless they

do not meet specic conditions, one of theat-rate forms of taxation of income (re-venue) generated from non-agriculturalbusiness activity, i.e. at-rate on registe-red income or at-rate tax card.

• consolidated 19% tax rate Consolidated 19% tax rate applies to cer-tain capital income (e.g. from paid dispo-

sal of securities or derivatives), for whichthe income is settled in a separate returnsubmitted within the deadline speciedabove.

• flat-rate income tax

Flat-rate income tax applies e.g. to winningsin games of chance, interest and discounton securities, interest on cash (unrelated tothe pursued business activity) accumulatedon the taxpayer’s bank account.

More information:http://www.mf.gov.pl

Ministry of Financehttp://www.podatki.pl

tax information portal run by a privateorganisation.



Carrying out a businessactivity


Polish law offers a broad range of availablelegal forms which guarantees the possibili-ty to choose between individual carryingout of a business activity, a civil law part-nership, a non-corporate partnership, anda company. The factors which determinethe nal decision concerning the form are,inter alia, the requirements connected withthe initial capital, scope of responsibility ofpartners, and formalities connected withthe establishment of a company.

An entrepreneur can start a business activi-ty on the day of submitting the applicationfor the entry into the Business Activity Re-gister or after receiving the entry into theRegister of Entrepreneurs in the NationalCourt Register. A company in an organisa-tion can start a business activity before re-ceiving the entry into the Register of Entre-preneurs.

NOTE:

An EU citizen can carry out a businessactivity in Poland on the same basis asa Polish citizen.


the city office or gmina office – with ju-risdiction over the place of carrying outa business activity. The application for theentry into the Business Activity Registercan be submitted in person, sent as a re-corded delivery letter (then the applicationhas to be signed by the applicant, whichhas to be done in the form of a notarial act)or in an electronic version by sending theapplication form available on the websiteof the city ofce or gmina ofce signed by

means of an electronic signature (if not,the ofce shall inform the applicant aboutthe date and place of signing the applica-tion). The registering authority makes anentry into the Business Activity Registerimmediately after receiving the signed ap-plication and delivers the certicate of theentry to an entrepreneur.(From 1 July 2011 the application can be

also submitted on one’s own by meansof a special national webpage and in anygmina ofce and Revenue Ofce, regar-dless of the place of living or carrying outa business activity).Data from the application for the entry intothe Business Activity Register are sent,without the participation of an entrepreneur,to the Revenue Ofce, Statistical Ofce,

and Social Insurance Company or Farmers’Social Security Fund of proper jurisdictionalong with the copy of a certicate of theentry into the Business Activity Register.

The application for the entry into the

Business Activity Register is at the

same time the application for REGON

number assignment, the application for

NIP number assignment (Tax Identifi-cation Number) and the declaration of

a social security premiums payer to the

Social Insurance Company.

Individual carryingout of a business activity

as a natural personCarrying out a business activity on thebasis of the entry into the Business ActivityRegister concerns a business activity car-ried out on the basis of its own capital.In order to carry out such a business acti-vity, the EU citizen shall undertake the fol-lowing activities:

Activity 1 – submitting an application for theentry into the Business Activity Register An application for the entry into the Busi-ness Activity Register shall be submitted in




26

The following data shall be included in theapplication form:• designation of an entrepreneur and their

PESEL identication number, if theyhave one;• designation of an entrepreneur’s place

of living and address, if they perma-nently carry out a business activityoutside the place of living – indicatingthe place and address of the maincompany;

• an entrepreneur’s NIP number, if theyhave one;

• specifying the classication of activity(in accordance with the Polish Classi-cation of Activity (PKD);

• specifying the date of the beginning ofa business activity;

• telephone number and e-mail address,if an entrepreneur has one.

The application for the entry into the Busi-

ness Activity Register is free of charge.(After 1 July 2011 it will be necessary towrite an entrepreneur’s date of birth in theapplication form, information about their

citizenship and prenuptial agreement,and information about civil law partner-ships, if an entrepreneur concluded suchcontracts. It will also be possible tochoose the form of taxation of personalincome tax).

Activity 2 – making a stamp with thecompany’s name

A stamp with the company’s name canbe needed to perform nancial and bankactions. It shall contain (at least) the fol-lowing data: full company’s name, com-pany’s seat and Tax Identication Num-ber NIP.

Activity 3 – opening a company’s bankaccount An entrepreneur in Poland is not obligedto have a personal or company’s bank

REGON register is a computer set of

information about national economy en-tities (not only entrepreneurs). It provi-des general characteristics of entitiesfunctioning in Poland and is the basisfor creating databases and data banksabout these entities.NIP number (Tax Identification Num-

ber) is a ten-number code for the identi-cation of entities which pay taxes in

Poland.Social security premiums (pension,disability pension, sickness, accident)and health insurance premiums shall bepaid monthly.





account. Nevertheless, having a bankaccount is necessary when making big -nancial transactions and it facilitates arran-ging formalities in ofces. In order to opena bank account it is required to have, de-pending on the requirements applied byparticular banks:

• an identity card;• before 1 July 2011 a copy of the certi-

cate of the entry into the Business Acti-vity Register (the original available forinspection);

• sometimes a copy of the certicate ofREGON number assignment (the origi-nal available for inspection);

• sometimes a stamp with the company’s

name.The Revenue Ofce shall be informedabout opening a company’s bank acco-unt.

Activity 4 – choosing a form of taxation inthe Revenue Ofce

An entrepreneur is obliged to choosea form of taxation, before the date of star-ting a business activity, or on the date ofstarting a business activity. In order to dothis, they shall go to the Revenue Ofceor send information by mail. There are thefollowing possibilities to choose from:• xed amount tax;• lump-sum tax on registered revenue;

• revenue and expense ledger (scale oftaxation, at tax);

• integrated accounts.

After 1 July 2011 the selection of the formof taxation can be done in the applicationform for the entry into the Business ActivityRegister.It has to be declared in the Revenue Ofce

whether a company will be VAT withhol-ding agent. Addresses of individual Revenue Ofcesare available on the website:http://www. pit.pl/urzedyskarbowe/

Activity 5 – notication concerning the pre-mises, where a business activity will becarried out

Information about the premises which arethe company’s seat shall be given to thecity office or gmina office due to the ne-cessity to pay real property tax.

Civil law partnership

A civil law partnership is a non-corporatepartnership; a civil law partnership is notan entrepreneur, it is partners who register

as entrepreneurs in the Business ActivityRegister. In order to register a civil lawpartnership it is not required to have capi-tal. Each partner is responsible for a civil




28

law partnership’s liabilities, without any li-mitations, with all his assets.

Partnerships

1) Registered partnership – the basicform of a partnership. Its characteristicfeature is the scope of partners’ respon-sibility. They have subsidiary unlimitedresponsibility for registered partner-ship’s liabilities. Each partner has the

right to represent it.2) Professional partnership – designa-

ted only to work as freelancers, enu-merated in the Code of CommercialCompanies. Partners in a partnershipcan be persons entitled to work in thefollowing professions: a lawyer, a phar-macist, an architect, a civil engineer, anauditor, an insurance broker, a tax ad-

viser, a stockbroker, an investment ad-visor, an accountant, a doctor, a dentist,a veterinary surgeon, a notary, a nurse,a childbirth assistant, a legal adviser,a patent agent, a property appraiser,and a sworn translator. The provisionsconcerning a professional partnershipfavourably regulate the issues of res-ponsibility; a partner in a partnership is

not responsible for partnership’s liabili-ties created due to the fact that the restof partners in a partnership are free-lancers. Partners in a professional part-nership can appoint the managementboard.

3) Limited partnership – is designatedboth for natural and legal persons, andit enables considerable limitation of

responsibility. At least one of partners –a general partner – is responsible forpartnership’s liabilities without any li-mitations; however, the responsibility of

the rest of partners – limited partners –is limited to a certain amount – com-mandite sum.

4) Limited joint-stock partnership – isdesignated for carrying out a businessactivity on a large scale. According tothe law, the minimum contribution isPLN 50,000 (approx. EUR 12,600). Thescope of responsibility in a limited joint-stock partnership is regulated analogi-cally to a limited partnership.

Companies

1) Limited liability company – is a legalperson; both natural and legal personscan be the founders of a limited liabilitycompany. A company is responsible forany liabilities with all its assets withoutany limitations. A necessary require-

ment is share capital of at least PLN5,000 (approx. EUR 1,260). Partners,as a matter of principle, are respon-sible up to the amount of share capital.The highest authority of a company isthe assembly of partners. A company isrepresented by the management board(consisting of at least one member) onthe basis set out in a company’s arti-

cles of association. A supervisory bo-ard or an auditing committee or both ofthem can be set up in a limited liabilitycompany.

2) Joint stock company – is a legal per-son; both natural and legal persons canbe the founders of a joint stock com-pany. A necessary requirement is sharecapital of at least PLN 100,000 (approx.

EUR 25,100). A joint stock company isresponsible for entity’s liabilities, as amatter of principle, up to the amountof share capital. The highest authority





of a company is the Assembly of Sha-reholders. A joint stock company is rep-

resented by the management board(consisting of at least one member) onthe basis set out ina company’s articlesof association. A supervisory boardshall also be established in a joint stockcompany.

Branch or representative office

A branch, in accordance with the provi-

sions of the freedom of economic activity,is a separated and organisationally inde-pendent part of a business activity carriedout by an entrepreneur beyond its mainseat. The activity of a representative of-ce, on the other hand, can include onlyactivities within the eld of advertisementand promotion of a foreign entrepreneur.In the case of a representative ofce, it is

required to enter it into the Register ofRepresentative Ofces of Foreign Com-panies carried out by the Ministry of Eco-nomy.

More information:http://www.paiz.gov.pl

Polish Information and Foreign Investment Agency

http://www.mg.gov.plMinistry of Economy

http://www.twoja-rma.plweb portal for small and mediumenterprises, carried out by the entityGrupa Bankier.pl

http://bip.ms.gov.pl/pl/rejestry-i-ewidencje/okrajowy-rejestr-sadowy/

the National Court Register

In the case of partnerships, companies

and branches of a foreign entrepreneurit is required to enter them into the Re-gister of Entrepreneurs in the NationalCourt Register.



Social securityin Poland

30

Social security system in Poland is of a ge-neral and compulsory character. Socialsecurity – in the eld of selected risks – co-vers persons who are, inter alia, emplo-yees, persons who work on the basis ofcommission agreements or who carry outa business activity.

NOTE:

Social security in Poland covers EU

citizens on the same basis as Polishcitizens.

Pension insurance premium is 19.52% ofthe basis of the amount of premium – theamount of premium depends on the insu-red person’s income. 12.22% of the basisof the amount of premium is forwarded tothe Social Insurance Company. 7.3% ofthe basis of the amount of premium is for-warded, by means of the Social InsuranceCompany, to a an open pension fund se-lected by the insured person. The divisionof the premium between a pension fund

which is at the Social Insurance Company’sdisposal and an open pension fund is obli-gatory for the insured persons born after31 December 1968. Insured persons bornafter 31 December 1948 , and before 1 Ja-nuary 1969 could join a selected openpension fund to 31 December 1999. Per-sons born before 1 January 1949 could notand still cannot join an open pension fund,

their whole premium is forwarded to theSocial Insurance Fund.Pension premium is nanced equally byan employer and an insured person, butthe whole premium paid to the open pen-sion fund is from the part paid by the insu-red person. An employer is responsible forpaying premiums to the Social InsuranceCompany.

The new pension system is based on thetight connection between the amount ofthe benet and the amount of actually paidpremium. The basis for calculating the pen-sion is the (total) amount of premiums forpension insurance.In accordance with the new principles, pen-sion shall be granted to women who are atleast 60, and men who are at least 65. The-

re is no minimum insurance period requiredfor granting the pension.Decisions about granting pensions aremade by the Social Insurance Company’s

Pension insurance

Pension insurance is an insurance in casea person is unable to work because of anold age. Persons who pay premiums, ensu-re their income at the moment of stoppingprofessional work, after achieving pensio-nable age.

The reform of the pension system ente-red into force on 1 January 1999. It intro-duced a three-pillar system:Pillar I is governed by the public institu-tion – Social Insurance Company,Pillar II is governed by private institu-tions – open pension funds (OFE). Anopen pension fund is a legal person,which aim is to collect funds from in-surance premiums and invest them onthe nancial market. These funds aredesignated for pensions for the openpension fund’s members after achievingby them pensionable age.Pillar III, voluntary, which is to ensureextra benets for additional premiums|

is occupational pension schemes (PPE)and individual retirement accounts(IKE).





bodies which are of proper jurisdiction dueto the place of living of a person who is ap-plying for the benet. The proceedings forgranting pensions start after submitting theapplication by an applicant.

Disability insurance

Disability insurance guarantees cash be-nets in case of losing income connectedwith the risk of disability (inability to work or

death of a breadwinner in a family). In sucha situation persons who pay disability in-surance premiums are granted disability

pension for incapacity for work, whichis a substitution for remuneration or inco-me, and in the case of death of an insuredbreadwinner in a family, the members of hisfamily are granted family pension.Premium for disability insurance is 6% ofthe basis of the amount of premium, where4.5% is from the funds of an employer, and1.5% from the funds of an employee.

1. Disability pension for incapacity for

work

Disability pension for incapacity of work canbe granted to an insured person who fullsall of the following conditions:• is considered a person who is partially

or entirely unable to work;• has proven contributory and non-contri-

butory periods;• inability to work started in the periods

strictly set out in the Act.

A person who is entirely unable to work isa person who lost the ability to do any job.

A person who is partially unable to work is

a person who to a considerable degree losthis or her ability to do a job which is equiva-lent to the level of that person’s qualica-tions.

Inability to work and its level is certied bya board certied occupational medicinephysician from the Social Insurance Com-pany as the rst certifying instance. An ap-plicant has the right to raise an objectionto the physician’s opinion to the Social In-surance Company Medical Board – as thesecond certifying instance.

2. Family pension

Family pension is granted to the family

members (children, widow, widower, pa-rents) of a person who at the moment ofdeath took pension or disability pension forincapacity for work, and a working personwho had the required periods for grantingpension or disability pension for incapaci-ty for work. When analysing the right forfamily pension, it is assumed that a deadperson was entirely unable to work.

3. Training allowance

Training allowance is granted to a personwho fulls the conditions for granting disabi-lity pension for incapacity for work, and withreference to whom retraining has been sta-ted as appropriate due to the inability towork in a current profession. It is granted forthe period of 6 months. This period can be

shortened or lengthened up to 30 months.The amount of training allowance is 75%of the basis of an assessment, and whenthe inability to work is the result of an acci-dent at work or occupational disease –100% of the basis of its assessment.

Social security for industrialaccidents and occupational

diseases

Security for industrial accidents and occu-pational diseases covers persons, inter

alia, employees, persons who work on the




32

basis of commission agreements, and per-sons carrying out a business activity.Benets for industrial accidents and occu-pational diseases can be granted to a per-son who is insured for such cases. Theseare:• sickness benefit – for an insured per-

son whose inability to work has beencaused by an industrial accident or oc-cupational disease;

• rehabilitation benefit – is paid after thesickness benet has nished, if an insu-red person is still unable to work, andfurther treatment or rehabilitation givehim a chance to regain ability to work;

• compensating benefit – is for an insu-red person who is an employee, whoseremuneration has been lowered due topermanent or long-term damage to hishealth;

• one-time compensation – for an insu-red person whose health has been da-maged permanently or for a long periodof time, or for the members of a family ofa dead insured person or a person whotook disability pension;

• disability pension for an industrial

accident or occupational disease – isgranted to an insured person regardless

of the period of being insured (even if anaccident took place on the rst day ofwork), and to a person whose inability towork started after 18 months from thedate on which the insurance nished. Ifa person is again able to work, and atthe same time he loses the right fordisability pension, and then he is againunable to work, the right for disability

pension is restored regardless of theperiod which passed from the lost of theright for disability pension. Benets forindustrial accidents are not granted if

the only cause of an accident was pro-ven violation of provisions concerningthe protection of life and health by aninsured person, which was done delibe-rately or due to gross neglect of duty.Benets are also not granted to an insu-red person who contributed conside-rably to causing an accident while beingdrunk or under the inuence of intoxica-ting agents or psychotropic substan-ces;

• training allowance – is granted toa person with reference to whom retrai-ning has been stated as appropriatedue to the inability to work in a currentprofession because of an industrial ac-cident or occupational disease;

• family pension – for the members ofa family of an insured person who isdead because of an industrial accident

or occupational disease and allowanceto family pension – for an orphan;

• attendance allowance – for a personwho is entitled to pension, consideredentirely unable to work and existence onhis or her own, or who is over 75;

• covering the costs of treatment – inthe eld of dentistry and preventive vac-cination and supply of orthopaedic equip-

ment.

Accident security premium is from 0.40%to 8.12% of the basis of a premium as-sessment and is entirely covered from anemployer’s funds.

Social security for sicknessand maternity

Persons who are obligatorily insured incase of sickness and maternity are mainlyemployees. Persons covered by obligatorypension and disability pensions, who, inter





alia: work on the basis of an agency agre-ement or commission contract, carry outa non-agricultural business (a businessactivity, authors, artists, freelancers) canalso be insured, voluntarily, in case of si-ckness and maternity.The amount of premium for insurance forsickness and maternity is 2.45% of the ba-sis of the premium assessment. Premiumis covered from an insured person’s funds.The following benets are paid due to in-

surance in case of sickness and maternity:

• sickness benefit

Sickness benet is granted to an insuredperson who became ill during the period ofsickness security. Generally, the right for

sickness benefit is granted after the so-

called waiting period. A person who is obli-gatorily covered by sickness security, gains

the right for sickness benet after the pe-riod of 30 days of continuous sickness se-curity. A person who is covered by this secu-rity voluntarily, gains it after the period of

90 days of continuous sickness security.

sickness benet but still is unable to workand further treatment or rehabilitation givehim a chance to be able to work again.This benet is granted for the period ne-cessary to give him a chance to regainability to work but not longer than for theperiod of 12 months.

• compensating benefit

Compensating benet is granted only toinsured persons who are employees. This

benet is granted to employees whose re-muneration has been lowered due to un-dergoing professional rehabilitation or whohave been moved to another post due tothe state of health.

• maternity allowance

Maternity allowance is granted to an insu-red person who at the time of sickness se-

curity or at the time of child care leave: – gives birth to a child; – takes a child up to 7 years of age for

upbringing, and in the case of a childwith regard to whom there has beena decision about an adjournment ofcompulsory education – up to 10 yearsof age, and who started legal procee-dings for adoption in the GuardianshipCourt;

– takes for upbringing, as surrogate pa-rents, except for professional surrogateparents not related to a child, a child upto 7 years of age, and in the case ofa child with regard to whom there hasbeen a decision about an adjournmentof compulsory education – up to 10 yearsof age.

Provisions concerning the right for materni-ty allowance in the case of taking a child forupbringing are also to be followed in thecase of an insured person.

Sickness benet is granted to an insuredperson in the amount of 80% of the ba-sis of an assessment, and for the period

of being hospitalized – in the amount of70% of the basis of an assessment.

If the inability to work which was causeddue to an accident on the way to or fromwork started during pregnancy or concernstissue, cell or organ donors, then sicknessbenet is paid in the amount of 100% of thebasis of an assessment.

• rehabilitation benefit

Rehabilitation benet is granted to an in-sured person who can no longer be given



Maternity allowance is paid during the pe-riod of maternity leave – for 20 weeks in thecase of giving birth to one child (possiblylonger, in the case of giving birth to morethan one child at a time – from 31 to maxi-mum 37 weeks).Maternity allowance can be also granted

to an insured father of a child for the periodof 1 week (from 2012 this period will last2 weeks) as the period of maternity leavewhich can be granted to an employee-fa-ther raising a child.

under 8, a sick child who is under 14 orother sick member of a family.

Attendance allowance is granted for notmore than 60 days in a calendar year ifa person takes care of a healthy child whois under 8 or a sick child who is under 14. Ifa person takes care of a sick child who isover 14 or other sick member of a family,the allowance is granted for not more than14 days. The allowance is paid in theamount of 80% of the basis of the allowan-

ce assessment.

More information:http://www.zus.pl

the Social Insurance Company

The amount of maternity allowance is100% of the basis of the allowanceassessment. The basis of the allowan-

ce assessment is an average monthlyremuneration paid for the period of12 months before a month in which theright for allowance is created.Premiums for pension and disabilitypension are calculated from maternityallowance (These premiums are nan-ced from the state budget).

• attendance allowance Attendance allowance is granted for theperiod of a special leave, when it is neces-sary to take care of a healthy child who is


34

The bodies which are entitled to decideupon the right for a benet, examiningand assessing the submitted documents

are only the Social Insurance Company’sbodies of proper jurisdiction due to theplace of living of a person who is apply-ing for a benet.

Information concerning taking into accountinsurance periods abroad for granting pen-sion and disability pension benets whichare coordinated by the Community is provi-

ded as a liaison body by:

Foreign Pensions Department

of the Social Insurance Company:

ul. Senatorska 1000-082 WarsawTel.: +48 22 826 05 53Fax. +48 22 827 40 09E-mail: [email protected]



Unemployment

2011 Living and working conditions in Poland 352011 Living and working conditions in Poland 35

Unemployment is one of the most seriouseconomic and social problems in Poland.The unemployment rate has been growingsuccessively in the recent years: in 1998 itwas 10.6%, and in 2002 almost 20%. Thisunfavourable trend changed in 2003. Thebiggest drop of the unemployment rate tookplace, however, in 2006 when the unem-ployment rate fell below 15%, reaching inSeptember 2008 8.9%. It was the effect ofan economic boom which brought morework offers and the growth of the number ofworking persons. In January 2011 theunemployment rate was 13.0% and was by0.1 percentage point higher than in theanalogous period in 2010.The characteristic feature of the unem-ployment in Poland is its regional diversi-cation, for example, in Mazowieckie andWielkopolskie voivodeship the unemploy-

ment rate in January 2011 was 9.8%, andin Warmisko-Mazurskie voivodeship –21.1%. Problems with nding a job haveyoung people, women and the long-term(over a year) unemployed.Public employment services (the networkof voivodeship and poviat labour ofces)are there to help and give advice to theunemployed and persons who look for a job

in order to get an appropriate employmentand to employers to nd appropriate em-ployees. With reference to that the employ-ment services provide a number of servi-ces, including: acting as job agency, profes-sional agency or helping to look for a job inan active way. Labour ofces also carry outvarious programmes which support localor regional labour market, register the

unemployed and persons looking for a job,pay unemployment benets, organise trai-nings in order to give the unemployed grea-ter chances to nd a job. The unemployed

EURES employees – EURES advisorsand assistants help EU citizens in labourofces to nd an appropriate job.

can take part in various activities which fa-cilitate their professional activation, inter

alia, intervention works, traineeship, profes-sional preparation in the place of work,training loans, trainings or support of a bu-siness activity.On 1 May 2004 Polish public employmentservices became the member of the Euro-pean Employment Services – EURES. La-bour ofces carry out activities for EURES,especially, international employment agen-cy along with advisory in the eld of earningmobility on the European labour market.

More information:http://www.eures.praca.gov.pl

news bulletin of Polish EURES serviceshttp://www.psz.praca.gov.plnews bulletin of public employmentservices



Unemployment

36

NOTE: the year preceding the day of achievingthe right for the benet was not hig-her than 150% of the average nationalunemployment rate;

• 12 months – for the unemployed who,during the period of taking the benet,live in the poviat area, if the unemploy-ment rate in this area as of 30 June ofthe year preceding the day of achievingthe right for the benet was higher than

150% of the average national unem-

ployment rate or if an unemployed per-son is over 50 and has at least 20-yearperiod which entitles him for the benet,or an unemployed person who supportsat least one child below 15, and theunemployed person’s spouse is alsounempployed and lost the right for thebenet since the period of taking it hasnished (after the day of achieving the

right for the benet by the spouse).

The amount of unemployment benet de-pends also on work experience and full-ling additional conditions:• basic benet (100%) in the period of the

rst three months – PLN 742.10 (ap-prox. EUR 187);

• basic benet (100%) in the period of next

months of having the right for the benet – PLN 582.70 (approx. EUR 147);

• lowered benet (80%) in the period ofthe rst three months – PLN 593.70(approx. EUR 150);

• lowered benet (80%) in the period ofnext months of having the right for the be-net – PLN 466.20 (approx. EUR 118);

• higher benet (120%) in the period of

the rst three months – PLN 890.60(approx. EUR 224);• higher benet (120%) in the period

of next months of having the right

EU citizens can benet from the servi-ces of voivodeship and poviat labourofces on the same basis as Polish citi-zens.

Unemployment benefits

The following conditions have to be fullledin order to be granted unemployment bene-

t in Poland:• registration in a poviat labour ofce ofproper jurisdiction concerning the pla-ce of residence (the list of poviat labourofces is, inter alia, on the webpagehttp://www.psz.praca.gov.pl in the book-mark “Addresses of poviat labour of-ces”);

• working (on the basis of an employmentcontract, a commission agreement,a business activity, etc.) for at least365 days in the period of 18 months be-fore the day of registration and achie-ving during this period income whichis at least equivalent to the minimumremuneration from which premiums forsocial security and Labour Fund werepaid;

• lack of possibility to be employed or to

be professionally activated within theeld of activities proposed by a poviatlabour ofce (in the eld of, for example,intervention works, public works, traine-eship, proposed job offer).

The period of being granted unemploymentbenet depends mainly on the situation onthe local labour market:

• 6 months – for the unemployed who,during the period of taking the benet,live in the poviat area, if the unemploy-ment rate in this area as of 30 June of



Unemployment


for the benet – PLN 699.30 (approx.EUR 176).

NOTE:

living in Poland in order to submit E-303form there (a voivodeship labour ofceinforms a poviat labour ofce about thedecision concerning keeping the rightfor unemployment benet gained in theEEA country or Switzerland);

• stay at the Polish labour ofce’s dispo-sal.

Unemployment benet is paid to a bene-ciary by a poviat labour ofce in an amount

in which it is given to him in a country inwhich it was granted to him – after calcula-ting it into the Polish currency. This benetcan be taken for the period for which itis granted to him but not longer thanfor three months from leaving the countryof the last employment. If an unemployedperson does not nd a job within this periodand still has the right for the benet, in order

not to lose it, he should come back to thecountry of the last employment before theperiod has nished.

The possibility to transferto Poland unemployment benefit

granted in another EU country

An unemployed person who would like tolook for a job in Poland and take unemploy-

ment benet which is granted to him or herin another EU country, should:• stay at the disposal of employment ser-

vices for the period of at least 4 weeksbefore leaving the country in which heor she has the right for the benet;

• before going to Poland, take PD U2 do-cument which concerns keeping theright for unemployment benet;

• after arriving to Poland, register asa person who looks for a job in a poviatlabour ofce of proper jurisdiction con-cerning the place of living in Poland – in

The period which is required to achievethe right for the benet in Poland inclu-des also the periods of employment inother EU countries.

More information:

http://www.mpips.gov.plMinistry of Labour and Social Policy

http://zielonalinia.gov.plEmployment Services Centrefor Information and Consultation

The possibility to transferto Poland unemploymentbenefit granted in the EEA

country (Lichtenstein, Iceland,Norway) or Switzerland

An unemployed person who would like tolook for a job in Poland and take unemploy-ment benet which is granted to him or herin another EEA country (Lichtenstein, Ice-land, Norway) or Switzerland should:• stay at the disposal of employment ser-

vices for the period of at least 4 weeks

before leaving the country in which heor she has the right for the benet;

• before going to Poland, take E-303 formwhich concerns keeping the right forunemployment benet;

• after arriving to Poland, register as a per-son who looks for a job in a poviat labourofce of proper jurisdiction concerning theplace of living in Poland – in the period

of up to seven days from the date of lea-ving the country of the last employment;• go to a voivodeship labour ofce of pro-

per jurisdiction concerning the place of



the period of up to seven days from thedate of leaving the country of the lastemployment;

• go to a voivodeship labour ofce of pro-per jurisdiction concerning the place ofliving in Poland in order to submit PD U2document there (then a voivodeship la-bour ofce gives to the proper institutionof a country of the last employment SEDU009 document with information that anunemployed person fullled the obliga-

tion to register in Polish employmentservices and that he or she is undercontrol);

• stay at the Polish labour ofce’s dispo-sal.

Unemployment benet shall be paid direc-tly by the proper institution of a country ofthe last employment to an unemployed

person, for example, to a bank account. Anunemployed person can take this benetfor the period of three months from leavingthe country of the last employment butupon the request of an unemployed personthe proper institution which granted theright for the benet can lengthen this periodto six months. If an unemployed persondoes not nd a job within this period and

still has the right for the benet, in order notto lose it, he should come back to the coun-try of the last employment before the periodhas nished.

Unemployment

38



Healthcare


Right for health services

An EU citizen can receive free health servi-ces in Poland, if:• he or she has health insurance in

another EU country during a tempo-

rary stay in Poland (e.g. for touristicpurposes, in order to study or whilelooking for a job in Poland, if he or shereceives unemployment benet gran-ted in another EU country). An EU citi-

zen can then be treated in Poland andthe costs of treatment are covered bya health insurance institution of a co-untry in which he or she has such in-surance. This law, however, includesonly receiving benets which can betreated as necessary due to medicalreasons, while taking into account thecharacter of these benets and pro-bable period of stay in Poland. Nevert-heless, before leaving Poland a personshall get a European health insurancecard;

• he or she is covered by Polish health

insurance (obligatorily or voluntarily).

Obligatory health insurance covers the fol-lowing persons:

– working on the basis of an employment

contract or a commission agreement; – registered in a poviat labour ofce as

the unemployed; – carrying out a business activity.

Obligatory health insurance does not coverpersons who work on the basis of a con-tract for specic work.If there is one person insured in a family,

then the insurance also covers: spouse,children (before they are 18 or – if they stu-dy – 26) and parents (if they live togetherwith an insured person), if the persons do

not have their own right for health insu-rance.Citizens of other EU countries, who livepermanently in Poland, and who are notcovered by obligatory insurance, can paypremiums voluntarily in a voivodeshipbranch of the National Health Fund(NFZ).The right for free healthcare is grantedonly if services are received from medicalfacilities which have signed the agree-

ment with the National Health Fund(NFZ).

Receiving health services

Usually the first visit in a selected medi-cal facility is connected with registeringand selection of a general practitioner ,who is also referred to as a primary caredoctor.

In order to be registered the following docu-ments are needed:• A document which conrms the fact of

paying premiums for health insuran-ce (the document can be, for example,a certicate from an employer or a do-cument from the Social Insurance Com-pany, the so-called pay stub on whichpremiums are enumerated);

• PESEL number, if it has been assig-ned.

PESEL number (Common ElectronicSystem of Population Register) is an11-number symbol which identies a par-ticular natural person. The number con-sists of the following elements: dateof birth, an ordinal number, a numberwhich identies the sex and a controlnumber. The application for assigningPESEL No. shall be submitted in a gmi-na ofce or city ofce.



A general practitioner carries out basic tre-atment and – if there is a need – givesa referral to doctors of different specialities(visits are free of charge and are coveredfrom health insurance). It is not requiredto have a referral in order to go to the fol-lowing specialists: a gynaecologist and anobstetrician, a dentist (in the eld of den-

tal treatment only few services and bene-ts are covered from the National HealthFund), a dermatologist, a venereologist,an oncologist, an optician and a psychia-trist, and also in case of an accident, in-

jury, poisoning or other sudden risk forhealth.

A referral is necessary in the case of recei-ving hospital services (it is not necessary in

case of an accident, injury, poisoning orother sudden risk for health). Treatment,examination and medicines while being athospital are ensured free of charge.

Medicines are available in pharmacies,generally on the basis of a prescription gi-ven by a doctor:• after paying a lump-sum – in the case of

basic medicines – PLN 3.20 and com-pounded drugs – PLN 5;

• after paying 30% or 50% of the medi-cine’s price (in the case of supplementa-ry drugs);

• for the full price – in the case of medici-nes which are not in the list of reimbur-

sed drugs.

More information:http://www.nfz.gov.pl/ue

National Health Fundhttp://www.mz.gov.pl

Ministry of Health

Healthcare

40



Living in Poland


Income and costs of living

The minimum remuneration laid downin the legislation for a full-time employeein Poland is at the moment PLN 1,386

gross (approx. EUR 348.3) – as of Janu-ary 2011. The average monthly grossremuneration in December 2010, in theenterprise sector, was PLN 3,391.59 (ap-prox. EUR 852.2).The costs of living in Poland are different,

the highest are in Warsaw and other big ci-ties. Examples of prices of basic productsin Warsaw:

longer (some of the shops are also openon Sunday);

• shops other than groceries – are usu-ally open from 11.00 a.m.;

• supermarkets (usually located in thesuburbs of big cities) – usually from 9.00a.m. to at least 10:00 p.m., open 7 daysa week.

In Poland people usually pay by cash but inmost shops you can also pay by a debitcard.

Transport

Public transport in Poland:• buses: city and suburban (PKS) – run

in all of the country;• trams – run in big cities;• underground – in Warsaw.

Buses, trams and underground run froma very early morning to about 11.00 p.m. Inbig cities there are night buses.Tickets can be bought in newsagent’sstands (“Ruch”), some shops and in theunderground stations.Ticket machines are available in some ci-ties. One type of tickets is used in (city)buses, trams and underground but they

are different in each city. It means that inWarsaw, for example, tickets bought in Kra-ków cannot be used. The tickets can be:one-time, 24-hour, three-day, one-week andmonthly. There are two types of ticketsused depending on the city: one-time andseason. A one-time ticket is valid for onlyone trip – regardless of its length. In thiscase, after changing the bus, it is required

to punch a new ticket – unless it is a 24-hour,one-week or monthly ticket (these kindsof tickets are used, e.g.: in Warsaw). A sea-son ticket is valid for a certain period of time

PLN EUR

bread 2.5 0.63

milk (1 l) 2.5 approx. 0.63

yoghurt 2 approx. 0.5

mineral water 2.2 approx. 0.55butter 4 approx. 1

ham 1 kg 24 approx. 6

cheese (1 kg) 19 approx. 4.8

apples (1 kg) 3 approx. 0.75

soupvegetables

3 approx. 0.75

eggs (10 items) 4.5 approx. 1.13

jam 4 approx. 1tomato (1 kg) 5 approx. 1.26

a ticketto the cinema

12–26 approx. 3–6.5

a ticketto the theatre

20–100 approx. 5–25

Shops

Opening hours of shops are determined bytheir owners but it is often the case that:• groceries – are open from 6.00 (7.00)

a.m. to 6.00 (7.00) p.m., some of them



Living inPoland

42

(e.g. 10 or 30 minutes) during which themean of a public transport can be changed(these kinds of tickets are used, e.g.: inód). Tickets for suburban buses (PKS)can be bought from a driver or in ticket co-unters at bus stations. In suburban areasand in some cities there are also privatebuses and the so-called “busy” (small bu-ses) in which the fare is paid to a driver.There are four kinds of trains in Poland.The quickest and the most comfortable are

Express and Intercity – they stop only inbigger cities and often have only 2 to 3stops before the nal station. Fast trainsstop at a bigger number of stations but si-milarly only in bigger cities and are chea-per. Slow trains stop at every station andare the cheapest. Train tickets can be bou-ght in ticket counters at railway stations orin travel agencies.

International airports in Poland: Warsaw--Okcie, Gdask-Rbiechowo, Kraków--Balice, Pozna-awica, Wrocaw-Stracho-wice, Katowice-Pyrzowice. National ightsoffered by Polish Airlines LOT cover all thecities enumerated above as well as Byd-goszcz, Szczecin-Goleniów, Zielona Góra--Babimost, ód-Lublinek and Rzeszów--Jasionka. Flight tickets can be bought in

travel agencies and in ticket counters atthe airports.

More information:http://www.pk,p.pl

Polskie Koleje Pastwowe (Polish StateRailways)

http://www.lot.plPolish Airlines LOT

Culture and entertainment

Museums, cinemas, theatres and concerthalls function mainly in big cities where

cultural life in Poland is concentrated. In-formation concerning cultural life and en-tertainment in Poland is available in dailynewspapers (the biggest daily newspa-pers include on Fridays cultural guides forthe whole following week) and on the inter-net.

Museums – have interesting collections ofboth modern and old art – they are usuallyopen from Wednesday to Sunday to about

4.00 p.m. Entry fees are not high and onselected days the entry in some museumsis free of charge.

Theatres – function in all big cities.They are closed in the summer period (ho-liday break).The most famous theatres:The Contemporary Theatre, The Pow-

szechny Theatre and The National Thea-tre in Warsaw as well as The Old Theatreand Sowacki Theatre in Kraków.The most famous musical theatres:Musical Theatre in Gdask, operettas inKraków and Gliwice as well as MusicalTheatre “Roma” in Warsaw.

In order to see an opera or a ballet it is

worth to go to the Grand Theatre in Warsawor to Warsaw Chamber Opera Theatre.

Concert halls function in big cities. Themost reputable is Warsaw Philharmonic.Open-air concerts take place, inter alia, inthe Royal azienki in Warsaw and in ela-zowa Wola – the place where the famouscomposer Frederic Chopin was born.

Cinemas – there are lots of them in Po-land, both big and small. In the big cine-mas there are screenings of current lm



Living in Poland


hits and there is a bigger selection of lmsthan in small cinemas. Foreign lms pre-sented in Polish cinemas are usually notdubbed.

Tourist attractions – Poland is a touristi-cally attractive country. In the UNESCOWorld Heritage Site there are the followingplaces in Poland: historic centre of Krakówand Warsaw, Wieliczka Salt Mine, Old Cityof Zamo, Biaowiea Forest, Medieval

Town of Toru, Castle of the Teutonic Order

in Malbork, Kalwaria Zebrzydowska, woo-den churches of southern Maopolska.

More information:http://www.poland.gov.pl

Ofcial Promotional Websiteof the Republic of Poland

http://www.poland.plinternet guide through Poland carriedout by the Research and AcademicComputer Network (NASK) in Polish and

English



Private Life

44

Giving birth to a child

The fact of giving birth to a child shall beregistered in the Registry Ofce of a gminaofce. The fact of giving birth to a child canbe registered by his or her father or mother,a doctor, a midwife or other person presentat the birth. If the parents of a child are mar-ried, then also a shortened transcript ofmarriage certicate shall be enclosed. Ifa child is born in the Health Care Institution

(ZOZ), it is the responsibility of this institu-tion to register the birth.The Head of the Registry Ofce draws upthe Birth Certicate which is given in 3 co-pies free of charge.

Marriage

Marriage in Poland takes place whena man and a woman at the same time ma-

ke a statement in the presence of the Headof the Registry Ofce that they enter intomarriage. Marriage also takes place whena man and a woman who enter into ma-rriage, under the internal law of the churchor other religious association recognisedby national law, in the presence of a cler-gyman declare their will to concurrently en-ter into marriage under the Polish law (thenthe Head of the Registry Ofce draws up

a marriage document). A man and a woman can enter into marria-ge when they both full the following con-ditions:• are over 18;• are not legally fully incapacitated;• are not mentally ill or retarded;• are not married to another person; there

are no family relations (blood relations-

hip) between them. Persons who want to enter into marriageshall present to the Head of the Registry

Ofce documents which are necessaryto enter into marriage. If receiving anyof the documents becomes hard to achie-ve, the court can free the person from theobligation to submit or present this docu-ment.

An EU citizen who wants to enter into mar-riage is obliged to submit to the Head of theRegistry Ofce the document which saysthat he or she can do this in accordancewith the law of his or her citizenship. If re-

ceiving such a document becomes hard toachieve, the court in the non-contentiousproceedings, upon the request of an EUcitizen, can free the person from the obliga-tion to submit this document. During theseproceedings, the court establishes in com-pliance with the proper law whether theperson can enter into marriage.The evidence of cessation of marriage is

an abridged copy of the death certicate ora copy of a legally binding decision concer-ning a statement of death or recognizinga previous spouse dead, an abridged copyof a marriage document with an endorse-ment about its cessation by a divorce ora copy of a legally binding decision of thecourt about a divorce.The evidence of marriage cancellation is

an abridged copy of a marriage documentwith an endorsement about marriage can-cellation or a copy of a legally binding de-cision of the court about marriage cancel-lation. The evidence of non-existence ofmarriage is a copy of a legally binding de-cision of the court concerning non-existen-ce of marriage.Surname (surnames) which will be used by

spouses and surname which will be usedby children from a marriage are enteredinto a marriage document on the basis ofwritten statements of spouses.



Private Life


Death

Death shall be registered in the RegistryOfce not later than 3 days from the day ofdeath. Persons obliged to register deathare in the order of appearance: spouse orchildren of a dead person, the closest rela-tives or related persons, persons living inan apartment where death took place, per-sons who were present there when deathtook place or who saw it, an administrator

of a building in which death took place. Ifdeath took place in a hospital or other insti-tution, the hospital or the institution is obli-ged to register death.

Educational system

In the Polish educational system there isa distinction between the compulsory edu-cation and the compulsory schooling.

Schooling is compulsory to 18 years ofage, whereas compulsory education inclu-des two types of school: 6-year primaryschool (7–13 years of age) and 3-year lo-wer secondary school (13–16 years ofage). Children who are 6 are obliged tohave one-year kindergarten preparationin a kindergarten, kindergarten division ina primary school or in other forms of kin-

dergarten education (nursery points andnursery education complexes). Childrenwith special educational needs learn atspecial schools or in integration classes atpublic schools. A school year in a primaryschool, lower secondary school, uppersecondary schools and postsecondaryschools lasts from September to June. It isdivided into two semesters.

In accordance with the amendment to theEducation System Act, from the schoolyear 2011/12 there shall be the obligation ofone-year kindergarten preparation for ve-

year old children, and from the school year2012/13, the compulsory education forsix-year old children.

Educational system in Poland consists of:• kindergarten (ISCED 0) – for children

between 3-6 years of age (3–5 from theschool year 2011/12); children at theage of 6 (5 from the school year 2011/12) are obliged to have one-year kinder-garten preparation in a kindergarten,

kindergarten division in a primary schoolor in other forms of kindergarten educa-tion, and kindergarten education at theage of 3–5 (3–4 from the school year2011/12) is not obligatory;

• six-year primary school (ISCED 1) –for children at the age of 7–13, the crite-rion which decides upon the enrolmentto school is age. There is a compulsory

test at the end of the primary school, (inaccordance with the amended Educa-tion System Act, the compulsory educa-tion has been lowered by one year).From the school year 2012/13 the com-pulsory education shall include all six--year old children. Education at theprimary school shall nish at the ageof 12;

• three-year lower secondary school(ISCED 2) – for children at the age of13–16 (after lowering the school age,12–15); the criterion for the enrolment toa lower secondary school is the certi-cate of completing a primary school.There is a compulsory test at the end ofthe lower secondary school which co-vers knowledge and skills in the eld of

liberal arts and mathematics and naturalsciences. The results of the test and lo-wer secondary school exam are placedon the certicates given to pupils;



Studies can be carried out as a full-time,part-time, extramural or extension studies.

Academic year lasts from October to June.It is divided into two semesters.

Degrees awarded to graduates of highereducation institutions:• licencjat (Bachelor of Arts) – after

graduating from higher vocational stu-dies;

• inynier (Bachelor of Engineering) –after graduating from higher vocationalstudies in technical, agricultural or eco-nomic mayors;

• magister (Master of Arts) and equi-valent degrees: magister sztuki (Ma-ster of Fine Arts), magister inynier (Master of Science), magister inynier

architekt (M.Sc. Engineer in Architec-

ture), lekarz (medical doctor), lekarzdentysta (dental practitioner) or lekarz

weterynarii (veterinary surgeon) – af-ter graduating from 5–6 year uniformMA studies. The degree of magister(Master of Arts) can also be awardedafter graduating from 2–2.5 year sup-plementary MA studies, which can betaken up by persons having a higher

vocational studies diploma.

More information:http://www.buwiwm.edu.pl

Bureau for Academic Recognition andInternational Exchange

http://www.mnisw.gov.pMinistry of Science and Higher Education

http://www.men.gov.pl

Ministry of National Educationhttp://www.mazowieckie.pl/kuratoriumThe Education Ofce (Mazowieckievoivodeship)


Private Life

Learning Polish

Polish language courses are organised byuniversities and private language schools.These can be holiday courses, semestercourses, whole-year courses, Polish lan-guage workshops or post-graduate studiesof teaching Polish culture and Polish lan-guage as a foreign language. These cour-ses have to paid for. The courses are orga-nised by selected universities:

1) Polonicom of the University of Warsawhttp://www.uw.edu.pl2) Jagiellonian University in Kraków

http://www.uj.edu.pl3) The School of Polish for Foreigners at

the University of ódhttp://www.uni.lodz.pl

4) School of Polish Language and Cultureat the University of Silesia in Katowice

http://www.us.edu.pl5) School of Polish Language and Culture

at the Catholic University of Lublinhttp://www.kul.edu.pl

6) The Polish Language and CultureCentre for Polish People from

Abroad and Foreignersat Maria Curie-Skodowska University

http://www.umcs.lublin.pl



The Ministry of Labour and Social Policy

Living in Poland En

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