Umowa o pracę is the standard, most common type of employment contract in Poland. It can be signed by Polish employers with both Polish citizens and foreigners performing work in the country.
- Types of employment contract
- Written form and the employer’s information duty
- The 33-month limit on fixed-term contracts
- What an employment contract guarantees
- Minimum wage and taxes in 2026
- Work permits for foreigners
- The B2B misclassification risk under PIP 2026
- FAQ
Types of employment contract
Depending on the situation, an employment contract can be concluded:
- for an indefinite period: umowa o pracę na czas nieokreślony;
- for a fixed term: umowa o pracę na czas określony;
- for a trial period: umowa o pracę na okres próbny.
A trial-period contract lasts a maximum of 3 months. Since a 2023 amendment, its maximum length is also tied to the fixed-term contract the parties plan to sign next: if a fixed term shorter than 6 months is planned, the trial period is capped at 1 month; if the planned fixed term is 6-12 months, the cap is 2 months (Art. 25 §2², §2³ Labour Code). A trial period naturally does not guarantee further employment with that employer.
Written form and the employer’s information duty
Important correction versus older guides: under Art. 29 §2 of the Labour Code, an employment contract must be in writing. If, in practice, it was not concluded in writing (work simply started on a verbal agreement), the employer must confirm the agreed terms to the employee in writing before allowing them to start work, not “within 7 days,” as older versions of this article and many pre-2023 guides claimed. That rule changed with the amendment implementing the EU Directive on Transparent and Predictable Working Conditions, in force since April 26, 2023.
The 7-day deadline still exists, but it now applies to something else: additional written or electronic information about the remaining employment conditions (e.g., working-time norms, leave entitlement, notice periods) under Art. 29 §3 of the Labour Code.
Failing to confirm the terms in writing before the employee starts work is a labour-rights violation punishable under Art. 281 of the Labour Code.
The 33-month limit on fixed-term contracts
The total duration of fixed-term employment contracts between the same employer and employee cannot exceed 33 months, and the total number of such contracts is capped at three (Art. 25¹ §1 Labour Code). This rule has been in force since 2016 and has not changed in 2025/2026. Once the limit (duration or number of contracts) is exceeded, the employee is automatically deemed employed under an indefinite-term contract, from the date the fourth contract is signed, or from the day after the 33-month period expires.
There are exceptions, e.g., contracts covering another employee’s leave, or seasonal/casual work (Art. 25¹ §4 Labour Code).
What an employment contract guarantees
Traditionally, an employment contract gives an employee:
- paid annual leave: 20-26 days depending on seniority;
- mandatory social and health insurance: ZUS / NFZ;
- paid overtime (nadgodziny), usually with a 50% or 100% surcharge;
- a guaranteed minimum wage;
- protection from dismissal (notice periods, a justification requirement in certain cases).
The fact of being employed under this type of contract is also a basis for applying for a temporary residence permit.
Minimum wage and taxes in 2026
As of January 1, 2026, the minimum wage in Poland is PLN 4,806 gross per month, up from PLN 4,666 in 2025 (Council of Ministers regulation of September 11, 2025, Journal of Laws 2025 item 1242). Under standard assumptions (employee over 26, PIT-2 filed, single job), the take-home pay is approximately PLN 3,605.85 net.
| Component | Rate | Amount at PLN 4,806 gross |
|---|---|---|
| Pension contribution (employee) | 9.76% | PLN 469.07 |
| Disability contribution (employee) | 1.50% | PLN 72.09 |
| Sickness contribution | 2.45% | PLN 117.75 |
| Health contribution (NFZ) | 9% | PLN 373.24 |
| PIT advance | 12% (1st bracket) | PLN 168.00 |
| Net take-home pay | ≈ PLN 3,605.85 |
The employer additionally pays its own contributions (pension, disability, accident insurance, Labour Fund, FGŚP), which are not deducted from the employee’s pay. As a result, the total cost of employing someone at minimum wage in 2026 is roughly PLN 5,790 per month.
Employees under 26 using the “zero PIT for young people” relief pay no PIT advance, so their net pay is higher: around PLN 3,773.85 at minimum wage.
Sources: Council of Ministers regulation of Sept 11, 2025 on the 2026 minimum wage (Journal of Laws 2025 item 1242); Social Insurance System Act (Journal of Laws 2026 item 199, consolidated text).
Work permits for foreigners
If a foreign worker isn’t exempt from the work-permit requirement (e.g., under the Pole’s Card, student status, or temporary protection), the employer must arrange the relevant documents beforehand, such as:
- a statement on entrusting work to a foreigner (oświadczenie), available for citizens of certain countries, including Ukraine, under a simplified procedure;
- a work permit (type A and others, depending on the situation).
The exact rules vary by nationality and permit type, which deserves its own dedicated article.
The B2B misclassification risk under PIP 2026
If a cooperation is formally labeled a “B2B contract” or a civil-law contract, but in practice has the features of an employment relationship (fixed hours, subordination, work under the client’s direction), from 2026 there is a growing risk that the Polish Labour Inspectorate (PIP) will reclassify it as an employment contract under its new powers. We cover how to prepare for this in our here.
FAQ
Does an employment contract always have to be signed before the first day of work? Not necessarily in a form physically signed by both parties on day one. But if it wasn’t, the employer must confirm the agreed terms to the employee in writing before letting them start work (Art. 29 §2 Labour Code).
Does the 33-month limit apply across different employers? No. The limit only applies to contracts concluded between the same two parties (the same employer and employee).
Bibliography and Legal Basis
- Act of June 26, 1974, Labour Code (Journal of Laws 2025, item 277, consolidated text): Arts. 25, 25¹, 29, 281.
- Council of Ministers Regulation of September 11, 2025, on the minimum wage and minimum hourly rate in 2026 (Journal of Laws 2025, item 1242).
- Act of October 13, 1998, on the Social Insurance System (Journal of Laws 2026, item 199, consolidated text).
Note: an employment contract is often mistakenly confused with other contracts employers can offer foreigners, such as umowa zlecenie or umowa o dzieło. Those are civil-law contracts governed by the Civil Code, not the Labour Code.
Want to check whether your contract or employment form complies with the rules? Book a free consultation with our team.
Author: MojaFirma team.
This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances.
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