Foreigners in Poland - employment
The indispensable condition for undertaking employment by a foreigner in Poland is obtaining the work permit.
This condition does not concern the foreigners who have obtained the permit to settle in Poland or the status of refugee.
Procedure
The procedure of issuing the work permit is constituted by the three following stages:
1. Obtaining by the employer who intends to hire a foreigner the promise of issuing the work permit,
2. Obtaining by the foreigner a residency visa with a permit for employment or a card of temporary residency in Poland.
3. Granting the work permit to the foreigner.
Both the promises of granting the work permit and the work permits are issued by the voivode with jurisdiction over the territory in which the employer's company has its seat.
The promise is granted for a limited time, to a particular foreigner and employer, for a specified position or a sort of work. The permit is issued based on the conditions specified in the promise, for a period not longer than the residency period specified in the visa or the validity period of the permit for residency for a limited time.
The voivode may, on application of the employer, prolong the validity period of the work permit granted to the foreigner.
If on the day of submitting the application for the work permit the foreigner already holds the visa or the permit for residency for a limited time, the voivode makes a decision about the permit, without being obliged to foregoing granting of the promise.
The employer and the foreigner conclude an employment contract for the time specified in the permit. If performance of a profession or holding of a position requires an authorization from the relevant institution, the employee is obliged to obtain such an authorization before applying for the work permit.
Criteria for issuing promises and permits
A voivode makes the decision about issuing a promise or a permit (in case when the prior granting of a promise is not necessary) taking into consideration the employment market situation and the criteria for issuing promises and work permits. These criteria are laid down individually by each voivode. They cannot contain requirements discriminating candidates with relation to their sex, age, disability, race, nationality, believes, especially political or religious, and trade union membership.
In the course of the procedure, the voivode has to take into consideration the information obtained from the head (starosta) of the poviat in which the employer's company has its seat, concerning the workforce available in the poviat and the situation on the local employment market, as well as the information obtained from the employer concerning the activities he has undertaken in order to give employment to a Polish citizen or a foreigner holding the permit to settle or the status of refugee.
The viovode should refuse to issue a promise especially when the employer:
* without a well-founded reason refuses to employ those unemployed who were appointed by the head to be hired on the position to be taken by the foreigner;
* applies for a promise to be granted to a foreigner whose qualifications, skills or the remuneration proposed to him are inadequate to the work with which the foreigner would be charged;
* applies for a promise to be granted to a foreigner who anteriorly offended regulations operative in Poland, especially those concerning public safety.
The cases in which promises and work permits are issued without consideration for the situation on the local employment market and the criteria for granting promises and work permits to foreigners.
A voivode makes the decision about granting a promise or a permit without consideration for the situation on the local employment market and the criteria for granting promises and work permits in the cases of:
* citizens of the European Union member-countries who will work as key personnel as defined by the clause 52 of the Europe Agreement (senior employees who primarily direct the management of the organization, receiving general supervision or direction principally from the board of directors or shareholders of the business; persons who possess high or uncommon qualifications referring to a type of work, knowledge essential to the organization's service, research equipment, techniques or management),
* foreigners - owners and co-owners of companies who wish to work in Poland, or members of governing bodies of legal persons conducting business activity which employ over 50 people, if their activities contribute to inflow of investment, technology transfer, introducing advantageous technical innovations or creation of new jobs;
* foreigners authorized to represent a foreign businessman in his division or agency located on the territory of the Republic of Poland.
Exceptions from the requirement to obtain a work permit
Taking up employment by a foreigner on the territory of Poland without a necessity of obtaining a work permit is admissible in the following cases:
* conducting trainings, participating in internships or advisory programmes realized within the framework of the European Union activities or other international support programmes,
* foreigners whom international agreements in which Poland is a part allow to work without having obtained the work permit,
* foreigners performing, individually or in teams, arts-related services lasting up to 30 days of a calendar year,
* foreigners who, maintaining their permanent residency abroad, are delegated to the territory of Poland by a foreign employer for a period not longer than 3 months in order to:
a) perform assembly or conservation work, or repairs of technologically complete structures, machines or other equipment if the foreign employer is their producer,
b) perform a receipt of ordered machines or other equipment produced by a Polish company,
c) train working staff of the Polish employer who is the recipient of the structures, machines or other equipment (referred to in a)) as to the usage and service of the equipment,
d) assemble and disassemble exhibition stands, and supervise them, if the exhibitor is the foreign employer who delegates the foreigner.
Exercise of functions in governing bodies of legal persons
The exercise of functions by a foreigner in governing bodies of legal persons in Poland requires obtaining the work permit, even if the foreigner is not employed in virtue of contract of employment and is not remunerated for the exercise of function. Not bound to obtain the work permit are the foreigners who - exercising functions in governing bodies of legal persons conducting business activity - maintain their permanent residency abroad and perform work at the territory of Poland for not longer than 30 days in a calendar year.
Breakdown of total labour costs for the employer in Poland
Social security contributions and % of gross wage (or calculation base)*
1. Pension 9.76% of gross wage
2. Disability 6.50% of gross wage
3. Accident 0.97 - 3.86% of gross wage (See below)
4. Labour Fund 2.45% of gross wage
5. Employee Benefit Guarantee Fund 0.15% of gross wage
Total Labour Cost: 119.83 - 122.72 %of gross wage
In companies with up to 9 employees, the accident insurance contribution amounts to 1.93% of the salary. In case of larger companies, employing 10 workers and more, the contribution varies from 0.97% to 3.86% of the salary depending on the occupational hazard in a given trade. The details are listed below:
Accident insurance paid by the employer
Polish Classification of Activities (PKD) / Section / % of gross wage (or calculation base)*
A / Agriculture, hunting and forestry / 2.26% of gross wage (or calculation base)*
B / Fishing / 2.26% of gross wage (or calculation base)*
CA / Mining and quarrying of energy producing materials / 3.86% of gross wage (or calculation base)*
CB / Mining and quarrying, except of energy producing materials / 3.60% of gross wage (or calculation base)*
DA / Manufacture of food products, beverages and tobacco / 2.00% of gross wage (or calculation base)*
DB / Manufacture of textiles and textile products / 1.20% of gross wage (or calculation base)*
DC / Manufacture of leather and leather products / 1.47% of gross wage (or calculation base)*
DD / Manufacture of wood and wooden products / 3.33% of gross wage (or calculation base)*
DE / Manufacture of pulp, paper and paper products; publishing and printing / 1.47% of gross wage (or calculation base)*
DF / Manufacture of coke, refined petroleum products and nuclear fuel / 1.73% of gross wage (or calculation base)*
DG / Manufacture of chemicals, chemical products and man-made fibres / 1.73% of gross wage (or calculation base)*
DH / Manufacture of rubber an plastic products / 2.00% of gross wage (or calculation base)*
DI / Manufacture of other non-metallic mineral products / 2.53% of gross wage (or calculation base)*
DJ / Manufacture of basic metals and fabricated metal / 2.53% of gross wage (or calculation base)*
DK / Manufacture of machinery and equipment not elsewhere classified / 2.26% of gross wage (or calculation base)*
DL / Manufacture of electrical and optical equipment / 1.47% of gross wage (or calculation base)*
DM / Manufacture of transport equipment / 2.53% of gross wage (or calculation base)*
DN / Manufacturing not elsewhere classified / 2.26% of gross wage (or calculation base)*
E / Electricity, gas and water supply / 1.73% of gross wage (or calculation base)*
F / Construction / 2.26% of gross wage (or calculation base)*
G / Wholesale and retail trade; repair of motor vehicles, motorcycles and personal and household goods / 0.97% of gross wage (or calculation base)*
H / Hotels and restaurants / 0.97% of gross wage (or calculation base)*
I / Transport, storage and communication / 1.47% of gross wage (or calculation base)*
J / Financial intermediation / 0.97% of gross wage (or calculation base)*
K / Real estate, renting and business activities / 1.20% of gross wage (or calculation base)*
L,Q / Public administration and defence; compulsory social security / 0.97% of gross wage (or calculation base)*
M / Education / 1.73% of gross wage (or calculation base)*
N / Health and social work / 1.47% of gross wage (or calculation base)*
O / Other community, social and personal service activities / 1.47% of gross wage (or calculation base)*
*The gross wage is in general equal to the calculation base.
As of 15th September, 2003
The minimum wage in Poland is 800 PLN gross (824 PLN gross from 1st January, 2004).
Text source: Polish Information and Foreign Investment Agency (PAIiIZ) |