Poland Ladies and Gentlemen

YOUR JOB IN EUROPE

Livingand workingconditions September 2014 in Poland Ladies and Gentlemen,

It is our pleasure to present you the brochure entitled Living and Working Conditions in Poland.

This brochure was drawn up by the Department of Labour Market of the Ministry of Labour and Social Policy.

Dissemination of information on living and working conditions in Poland represents one of the EURES services provided to foreigners – citizens of the European Union, Europe- an Economic Area and Switzerland, hereinafter referred to as “EU citizens”.

EURES is an international cooperation network of Public Employment Services and their partners on labour markets, and it is aimed at providing support for labour mobility on the European labour market.

The brochure contains information useful to EU citizens who plan on coming to Poland, including the details on the right of residence, taking up a job, recognition of professional qualications, establishment of one’s own business, social insurance and living conditions in Poland.

The information presents legal situation effective as of September 2014. It pertains to citizens of Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Greece, Spain, the Netherlands, Ireland, Lithuania, Luxembo- urg, Latvia, Malta, Germany, Portugal, Romania, Slovakia, Slovenia, Sweden, Hungary, the United Kingdom, Italy, as well as Iceland, Liechtenstein, Norway and Switzerland.

Digital version of this brochure is updated on a regular basis and it is available at http:// www.eures.praca.gov.pl.

We hope that, on the basis of the information included in this brochure, EU citizens will be able to make a well-informed decision to reside and work in Poland.

Ministry of Labour and Social Policy Department of Labour Market

2014 Living and working conditions in Poland 1 Contents

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

II. Residence in Poland ...... Entry into the territory of Poland ...... Acquiring the right of residence in Poland ...... Renting a at ...... Purchase of real property ...... Driving licence ...... Capital and payment ow ......

III. Work in Poland ...... How to nd a job in Poland? ...... How to write a CV and a cover letter? ...... Agreements that form the basis for working in Poland ...... Recognition of professional quali cations ...... Provisions of cross-border services ......

IV. Taxes ......

V. Pursuing business activity ...... Sole traders ...... Civil law partnership ...... Partnerships ...... Companies ...... Branches and representative of ces ......

VI. Social security in Poland ...... Retirement insurance ...... Disability insurance ...... Social insurance for industrial accidents and occupational diseases ...... Social insurance for sickness and maternity ......

VII. Unemployment ...... Unemployment bene ts ...... Possibility to transfer to Poland the unemployment benet granted in other EU/EEA Member State or in Switzerland ......

VIII. Health care ...... The right to health care services ...... Receiving health care services ......

22 IX. Living in Poland ...... Income and costs of living ...... Shops ...... Transport ...... Culture and entertainment ...... Giving birth to a child ...... Marriage ...... Death ...... Education ...... Learning Polish ......

2014 Living and working conditions in Poland 3 General information about Poland

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44 General information about Poland

Poland Full name: the Republic of Poland (RP) Of cial language Polish Capital city Warsaw Major cities ód, Kraków, Wrocaw, Pozna, Gdask, Szczecin, Bydgoszcz, Katowice, Lublin, Biaystok, Olsztyn Political system Parliamentary democracy. The legislative power is exercised by a two-chamber parliament (Sejm – 460 members of the parliament, Senat – 100 senators), executive power by the Council of Ministers and the President, and the judicial power by impartial courts of law. Administrative Since 1 January 1999, the structure of Polish territorial self-government division consists of three levels: gmina self-government, poviat self-government and voivodeship self-government. Poland is divided into 2,479 gminas, 314 poviats and 16 voivodeships (Dolnolskie, Kujawsko-Pomorskie, Lubelskie, Lubuskie, ódzkie, Maopolskie, Mazowieckie, Opolskie, Podkarpackie, Podlaskie, Pomorskie, lskie, witokrzyskie, Warmisko-Mazurskie, Wielkopolskie, Zachodniopomorskie) (as of 1 January 2013). Geographical Poland is located in Central Europe on the Baltic Sea coast. It borders location Russia, Lithuania, Belarus and Ukraine to the east, Slovakia and the Czech Republic to the south and Germany to the west. Area 312,683 thousand km Population ca. 38 million Climate Moderate. Average temperature in the summer oscillates between 16.5°C and 20°C and in the winter between -6°C and 0°C. The hottest month is July. The coldest month is January. Religions Catholicism – 95%, Orthodox Church – 1.5%, Protestantism – 1% and others. Ethnic groups Poland is almost entirely an ethnically homogenous country. Poles represent ca. 97% of the population. The largest national minorities are Germans, Ukrainians and Belarusians. Central bank Narodowy Bank Polski (the National Bank of Poland, NBP) having its of cial seat in Warsaw at ul. witokrzyska 11/21. Currency In 2013, the average EUR exchange rate set by NBP was PLN 4.1975. PLN 1 equalled ca. EUR 0.24. Emergency and 997 – Police, 998 – Fire Brigade, 999 – Medical Rescue Service, information 112 – General Emergency Number (calls are free of charge) phone numbers Holidays 1 January – New Year, 6 January – Epiphany, Easter (moveable feast), 1 May – Labour Day, 3 May – 3 May Constitution Day, Corpus Christi (moveable feast), 15 August – Assumption, 1 November – All Saints’ Day, 11 November – Independence Day, 25 and 26 December – Christmas.

2014 Living and working conditions in Poland 5 Residence in Poland

Entry into the territory of Poland1 A European Union (EU) citizen2 may enter the territory of Poland on the basis of a valid travel document or other document that certies their identity and citizenship. A family member of an EU citizen who does not have an EU citizenship may enter the territory of Poland on the basis of a valid travel document and a visa, if required. Visa applications should be submitted to the consul or the chief of a Border Guard post.

Family members of an EU citizen include: a) a spouse, b) a direct descendant of an EU citizen or of their spouse (direct descendant: child), aged up to 21, or remaining a dependant of such EU citizen or of their spouse, c) a direct ascendant of an EU citizen or of Poland for up to 3 months without the of their spouse (direct ancestor: father need to register their residence. EU citi- or mother) being a dependant of such zens who arrived in Poland in order to seek EU citizen or of their spouse. a job may stay in Poland without the need to register their residence for the period not exceeding 6 months. Such period may be longer if such EU citizens prove that they Acquiring the right are active jobseekers with actual employ- of residence in Poland ment potential. When staying on the terri- 1. Staying in Poland for up to 3 months tory of Poland, an EU citizen is obliged to An EU citizen and a family member who is have a valid travel document or another not an EU citizen may stay on the territory valid document that certies their identity or citizenship. A family member of an EU citizen who does not have an EU citizen- 1 Detailed information can be found in the Act of 14 ship is obliged to have a valid travel docu- July 2006 on entering the Republic of Poland’s terri- ment and a visa, if required. tory, the stay and departure of EU citizens and members of their families, Dz.U. of 2006 No 144, item 2. Staying in Poland for more than 1043, as amended. 2 For the purposes of this brochure, the abbreviation 3 months ”EU” will refer to the European Union Member States, EU citizens may stay in Poland for the pe- Norway, Iceland, Liechtenstein and Switzerland. riod exceeding 3 months, provided that:

66 Residence in Poland

that they are not a burden for the social assistance, 4) they are a spouse of a Polish citizen, 5) they are seeking a job, whereas their residence without the need to register may not exceed 6 months, unless after that period such EU citizens prove that they are active jobseekers with actual employment potential.

3. Obligation to register one’s residence

EU citizens should have sufcient funds for their maintenance and the maintenance of their family members within the territory of Poland so that they are not a burden for the social assistance. The documents certifying that EU citizens have sufcient funds for their maintenance and the maintenance of their family members may be in particular: 1) they are employees or self-employed 1) a credit card, working on the territory of Poland, 2) a certicate conrming that they 2) they have sufcient funds to maintain have sufcient funds with a bank or themselves and their family members another nancial institution, conrmed in Poland so that they are not a burden by means of a stamp and signature for the social assistance, and they are of an authorised employee of such covered by the public health insurance, a bank or nancial institution, issued or they are entitled to health care on no later than a month before the sub- the basis of the regulations on coordi- mission of an application for registra- nation of social security systems, or tion of residence. they have private health care insurance covering all expenses that may be incurred during their stay in Poland, NOTE: 3) they study or participate in vocational Should a stay within the territory of Po- training and they are covered by the land last longer than 3 months, EU citi- public health insurance, or they are zens are obliged to register their resi- entitled to health care on the basis of dence in Poland and a family member the regulations on coordination of so- who is not an EU citizen is obliged to cial security systems, and they have obtain residence card for an EU citi- sufcient funds to maintain themselves zen’s family member. and their family members in Poland so

2014 Living and working conditions in Poland 7 Residence in Poland

Applications for registration or issuance maintenance and the maintenance of a residence card for an EU citizen’s of their family members so that they family member should be submitted in are not a burden for the social as- person to the voivode competent for the sistance, or proof of holding such place of stay. A valid travel document or funds, another document that certies one’s 4) in the case of a spouse of a Polish citi- identity and citizenship (in the case of EU zen: document certifying their marriage citizens) or a travel document (in the ca- with a Polish citizen, se of an EU citizen’s family member) 5) in other cases: should be presented at the voivodeship a) document certifying that they are ofce. covered by health insurance or enti- The following documents should be at- tled to health care on the basis of tached accordingly to the application for regulations on coordination of social registration of residence of an EU citi- security systems, zen: b) proof that the applicant has suf- 1) in the case of employees: cient funds for their maintenance a) written declaration of an employer or and the maintenance of their fa- another entity about the intention to mily members so that they are not employ the applicant, a burden for the social assis- b) work certi cate, tance. 2) in the case of the self-employed: The following documents should be at- a) copy of the entry in the National tached accordingly to the application for Court Register, if such a copy is re- a residence card for a family member of quired by law, an EU citizen: b) certi cate of entry in the business activity register, 1) certicate of registered residence of an c) other certi cation that the applicant is EU citizen, issued for the EU citizen with self-employed and works on the terri- whom the family member resides on the tory of Poland, territory of Poland, 3) in the case of students or persons par- 2) 5 up-to-date photographs, ticipating in vocational training: 3) document certifying their marriage with a) certicate from an university conr- a Polish citizen (spouse), ming that they have been admitted 4) document certifying the existence of for studies, or referral to vocational family ties and document con rming the training, age or the fact that they are dependants b) document certifying that they are of an EU citizen or his/her spouse (des- covered by health insurance or entit- cendants), led to health care on the basis of 5) document certifying the existence of regulations on coordination of social family ties and document con rming security systems, the fact that they are dependants of c) written declaration that the appli- an EU citizen or his/her spouse (ascen- cant has sufcient funds for their dants).

88 Residence in Poland

4. The right of permanent residence in Poland NOTE:

After 5 years of continuous residence on the territory of Poland, an EU citizen shall be granted the right of permanent residence.

A family member who is not an EU citizen shall be granted the right of permanent residence after 5 years of continuous residence on the territory of Poland with an EU citizen.

Residence is considered continuous when the person in question has not left Poland for longer than 6 months in a year (in total). However, a stay outside Po- land can be longer due to mandatory military service or an important personal situation, in particular: pregnancy or delivery, disease, studies, vocational train- 5 up-to-date photographs meeting the ing, or delegation, provided that such period does not exceed 12 consecutive specied requirements should be atta- months. ched to the application for a document con rming the right of permanent residence or a permanent residence card A document con rming the right of per- for a family member of an EU citizen, manent residence is issued for the EU and a valid travel document should be citizen who was granted such right of per- presented. EU citizens may produce other manent residence, upon request. document con rming their identity and citi- A family member who is not an EU citizen, zenship. who was granted the right of permanent residence, is obliged to obtain a perma- 5. Refusal to register the residence or nent residence card for a family mem- to issue a residence card for a family ber of an EU citizen. member of an EU citizen or a docu- Applications for the issuance of the abo- ment con rming the right of perma- vementioned documents should be sub- nent residence or a permanent resi- mitted in person to the voivode competent dence card for a family member of an for the place of stay of the EU citizen. EU citizen.

2014 Living and working conditions in Poland 9 Residence in Poland

The voivode refuses to register the resi- Obligation to register one’s place of dence or to issue the abovementioned residence documents, if: EU citizens and their family members 1) the conditions for residence or perma- who do not stay at a hotel or at a facility nent residence specied in the regula- providing accommodation because of tions have not been met; or work, education, treatment or recrea- 2) the residence of the person in question poses a threat to state defence or secu- tion, shall be obliged to register with rity or public order and safety; or a city hall or gmina ofce with territorial 3) the marriage with an EU citizen was jurisdiction for temporary residence no a sham marriage. later than before the end of the fourth day, counting from the moment of cross- The voivode is also the competent autho- ing the border of the Republic of Po- rity for cancelling the registration of resi- land. dence; replacement or issuance of a new certicate of registered residence of an FEES: EU citizen; issuance, replacement or in- Certicate of registered residence of an EU validation of a residence card for an EU citizen, document con rming the right of citizen’s family member; and for matters permanent residence of an EU citizen, concerning the issuance, replacement or residence / permanent residence card for invalidation of a document certifying the a family member of an EU citizen, are is- permanent residence, or the permanent sued free of charge. residence card for an EU citizen’s family member. Renting a at Decisions of the voivode may be appealed against to the Head of the Ofce for For- Flats to rent can be sought: eigners in Warsaw through the competent • personally – by asking friends and ac- voivode. Appeals should be made in wri- quaintances, reading advertisements in ting within 14 days from the date of receipt newspapers and on websites, publish- of the decision. ing one’s own advertisements in newspapers and on websites, or placing Addresses of the Voivodeship Ofce de- such advertisements in the preferred partments competent for foreigners, where neighbourhood, applications can be submitted, are availa- • through a real estate agent – a real ble at the website of the Ofce for Foreign- estate agent is a natural person who ers: has a professional licence in this http://www.udsc.gov.pl, eld and is entered in the central re- tab Instytucje wspópracujce / Organiza- gister of real estate agents. tions which cooperate with the Of ce. When deciding to use the services of a real More information: estate agent, one should previously check http://www.udsc.gov.pl whether they have a licence in this eld Ofce for Foreigners and whether they hold a third party liability

1010 Residence in Poland insurance for the damages incurred with usual wear and tear resulting from the regard to their provision of agency servic- rental and of all nancial liabilities due to es. The Minister of Transport, Construction at rental (it must not exceed the amount and Maritime Economy awards profes- of the monthly rent multiplied by twelve). sional licences to provide real estate The deposit is refundable within a month agency services and examines complaints from the date of vacating the at, after against real estate agents. An excerpt from deduction of tenant’s liabilities due to at the register of real estate agents is availa- rental. ble at the website of the Ministry of Trans- The amount of rent for a at depends on port, Construction and Maritime Economy, the city, the standard and the surface area allowing to check at any time whether of the at. The ats in Warsaw and other a given person has the professional licence major cities are the most expensive ones, (http://www.mir.gov.pl, tab: Budownictwo, with rent in Warsaw ranging: Uprawnienia zawodowe). • from PLN 900 to PLN 2,100 (ca. EUR 215–500) in the case of a studio, All activities carried out by a real estate • from PLN 1,100 to PLN 2,500 (ca. EUR agent must be preceded by a conclusion of 260–600) in the case of a two-room at, a real estate agency agreement. An agency • from PLN 1,500 to PLN 3,000 (ca. EUR agreement should specify the professional 360–720) in the case of a three-room activities to be carried out by the agent and at. their remuneration for such activities. The Large differences in rent for ats from the agreement shall also specify the agent who same category result from distance from will be responsible for its execution, the the city centres. number of professional licence of such The abovementioned rates do not include agent and the declaration that they have the charges for utilities. Payments for gas, third party liability insurance for the da- electricity, heating and water are usually mages incurred with regard to their provi- not included in the rent. sion of agency services. An agency agree- Real property lease or sales offers can be ment shall be null and void unless made in found in newspapers, such as: Oferta, Me- writing. Agency services are provided for tro, Wednesday edition of Gazeta Wyborcza a speci c fee (usually 50 to 100% of the (Nieruchomoci insert), and on the following amount of the monthly rent speci ed in the websites: www.trader.pl, www.gratka.pl, www. agreement). gumtree.pl, www.otodom.pl, www.bezpo- A at rental agreement can be conclu- srednikow.pl, www.nieruchomosci-online.pl, ded for a denite or indenite period. A ren- www.szybko.pl. tal agreement can be terminated by an owner for reasons speci ed in the act of More information: law. Prior to entering into an agreement, http://www.mir.gov.pl an owner might demand that the tenant Ministry of Infrastructure and Development pay a refundable deposit. The deposit is http://www.oferty.net/agencje – list of a security of potential claims for the da- real estate agencies broken down by mages to the premises exceeding the voivodeships

2014 Living and working conditions in Poland 11 Residence in Poland

Purchase of real property3 estate agency services can be found in the Chapter Renting a at). NOTE: An EU citizen is not obliged to apply for A permit of the Interior Minister to purchase a permit of the Ministry of Interior when real property is necessary with regard to planning to purchase a separate at or an agricultural or forest property (valid for commercial premises, e.g. a garage or 12 years from the day of Poland’s acces- land property that has no agricultural or sion to the European Union, i.e. until 1 May forest function. 2016). To that end, one should submit an Since 1 May 2009, foreigners from the application to the Minister of Interior for the European Union do not have to produce issuance of a permit to purchase real pro- a permit to purchase a ”second home”, perty. The permit is issued, provided that: 1) purchase of the real property does not i.e. a land property intended for housing pose any threat to state defence, state development or for recreational purpos- security or public order and safety, and es that will not be a place of permanent it is in line with the social policy and residence of such foreigners. Foreign- public health regulations, ers from the EU are currently obliged to 2) the EU citizen proves that there are cir- produce a permit to purchase real prop- cumstances con rming their ties to Po- erty in Poland solely when purchasing land. agricultural and forest properties. An application for the issue of a permit to purchase real property should be sent Pursuant to the Polish Civil Code, pur- to the Minister of Interior to the address: chase of any type of real property requires Ministerstwo Spraw Wewntrznych, Depar- an agreement concluded in the form of tament Zezwole i Koncesji ul. Rakowiec- a notarial deed. ka 2 a, 02-591 Warszawa. Flat or house sale advertisements can be found in newspapers, online or in real es- More information: tate agencies. When deciding to use the http://www.msw.gov.pl services of a real estate agent, one should Ministry of Interior previously check whether they have a pro- http://www.msw.gov.pl/portal/pl/88/ fessional licence, whether they hold a third 260/Nabywanie_nieruchomosci.html party liability insurance and whether they detailed information about the purchase of have the power of attorney to represent the real property in Poland real estate agency and to sign agreements on its behalf. A commission amounting to Driving licence4 ca. 2–3% of the at price is charged for the real estate agency services (more on real A driving licence issued in any EU Member State remains valid on the territory of Po- land. 3 Purchase of real property in Poland is regulated by the Act of 24 March 1920 on the acquisition of real 4 The rules of obtaining a driving licence are regulated estate by foreigners (Dz.U. of 2004, No. 167, item by the Act on drivers of 5 January 2011 (Dz.U. of 1758, as amended). 2014, item 600, as amended).

1212 Residence in Poland

In order to obtain a Polish driving licence, A driving licence cannot be issued to per- an EU citizen should: sons: 1) reach the minimum age required for 1) in the case of whom a medical examina- driving vehicles in a given category, tion revealed active form of addiction to 2) obtain a medical certicate conrming alcohol or to a substance with similar lack of health impediments to drive, and effects as alcohol, 2) on whom a prohibition was imposed, by a psychological certicate conrming way of a nal judgement of a court, to lack of psychological impediments to drive motor vehicles (within the validity drive, if necessary, period and scope of such prohibition), 3) complete training required for a given 3) whose right to drive was revoked or category, whose driving licence was conscated 4) pass a state examination required for (within the validity period and scope of a given category with positive results, such decision), 5) reside on the territory of Poland for at 4) who has other document conrming least 185 days in each calendar year their right to drive a motor vehicle, because of their personal or profes- 5) who acquired their driving licence abro- sional ties, or present a certicate con- ad, which was then conscated, or who- rming that they have been studying in se right to drive was revoked (within the Poland for at least 6 months. validity period of conscation of a driving licence or revocation of the right to drive), NOTE: 6) whose driving licence was replaced due In order to obtain a Polish driving li- to the monitoring of drivers as described cence, an EU citizen should reach the in the Act on drivers. age required for a given category: 14 ye- The available driving licence categories ars old – AM; 16 years old – A1, B1, T; are uniform on the territory of the entire 18 years old – A2, B, B+E, C1, C1+E; European Union. 20 years old – A if a given person has More information: had an A2 driving licence for at least http://www.mir.gov.pl 2 years; A2; 21 years old – C, C+E, D1, Ministry of Infrastructure and Development, D1+E subject to detailed regulations tab Transport drogowy pertaining to the minimum age to drive http://www.krbrd.gov.pl for the members of uniformed services National Road Safety Council and persons who passed the preliminary qualication; 24 years old – A if Capital and payment ow a given person has not had an A2 driving licence for at least 2 years; D, D+E NOTE: subject to detailed regulations pertain- Pursuant to Article 63 of the Treaty on ing to the minimum age to drive for the the Functioning of the European Union, members of uniformed services and Poland does not impose any limitations persons who passed the preliminary on the ow of capital or payments be- qualication. tween EU Member States.

2014 Living and working conditions in Poland 13 Residence in Poland

EU citizens are allowed to carry out all - nancial transactions in Poland, including, but not limited to, opening bank accounts and taking loans from nancial institutions having a registered of ce in Poland. EU citizens are also free to transfer abroad the funds transferred to Poland and the income generated in Poland.

In particular cases and in accordance with the EU law, such transactions and operations may be subject to control procedures aimed at implementing preventive measures against money laundering and the nancing of terrorism. The procedures consist in the identication of clients and registration of transactions. Also the import to Poland and export from Poland of cash amounting to EUR 10,000 or more, and investment gold and platinum (bars, coins, half-products) regardless of the amount, is subject to control aimed at counteracting the abovementioned activity. Such funds and metals should be reported in writing to Polish customs duty authorities or to the Border Guard authorities at the time of entering or leaving Poland.5 However, the obligation to report such funds and metals does not apply when the border of Poland is crossed to enter or leave another Schengen country.

More information: http://www.mf.gov.pl Ministry of Finance

5 Since 15 June 2007, with regard to import and export of cash, all EU Member States have implemented Regulation (EC) No. 1889/2005 of the Euro- pean Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the Community (OJ L 309 of 25.11.2005, p.9).

1414 Work in Poland

How to nd a job in Poland? Jobs in Poland can be sought in various ways. One of those methods is browsing websites with job opportunities. Another method is submitting a CV and a cover letter to the chosen employer. One may also use the agency services of:

• Public Employment Services Poviat labour ofces have access to job opportunities published online in a central job database at http://oferty.praca.gov.pl. In order to receive assistance in the job seeking process, as well as other forms of assistance and vocational activation, one has to register in the labour ofce as a jobseeker or an unemployed person. Registration can be done directly at the poviat labour ofce or online.6 Persons applying for registration as unemployed or jobseekers must present the fol- • Employment agency lowing documents to the PLO ofcer: All legally operating employment agencies 1) identity card or another identi cation should be entered in the register of entities document, managing employment agencies, which is conrmed by a certicate issued by the 2) school graduation certicates, diplomas marshal of a voivodeship. The list of agen- or other certicates of quali cations or cies is available at http://www.kraz.praca. certi cates of completion of training, gov.pl or at the labour ofces portal http:// 3) employment certicates and other doc- www.psz.praca.gov.pl, tab Rejestr agencji uments necessary for determination of zatrudnienia. The list is also available at the rights of the applicant, the poviat labour ofces, voivodeship la- 4) documents stating contraindications for bour ofces or Information and Career the performance of specic work, if the Planning Centres. applicant has such documents. An employment agency must not charge any fees (except for the actual costs associated with the referral to work 6 The procedure of registration of the unemployed and job seekers has been provided for in the Ordi- abroad) from the people for whom it nance of the Minister of Labour and Social Policy seeks a job or other paid work, or whom of 12 November 2012 on the registration of the un- assists in choosing the right occupation employed and job seekers (Dz.U. of 2012, item and place of employment. 1299).

2014 Living and working conditions in Poland 15 Work in Poland

• Websites with job opportunities http://www.zielonalinia.gov.pl They allow for browsing jobs or uplo- Employment Services Centre for Informa- ading CVs. The list of websites below is tion and Consultation, not exhaustive and contains examples of http://www.eures.praca.gov.pl websites for jobseekers. They are mostly Polish EURES information website, run by private entities. Their inclusion in http://www.kraz.praca.gov.pl this brochure should not be interpreted register of employment agencies, as a recommendation of a given website http://www.mbp.ohp.pl owner by the Ministry of Labour and Social jobs posted by the Voluntary Labour Corps. Policy, but merely as an example illustrat- ing the vast opportunities of online job How to write a CV and seeking. a cover letter? A CV should include the following informa- Examples of websites: tion: http://www.praca.interia.pl, • personal details ( rst name, last name, http://praca.gazeta.pl, address, telephone number, e-mail), http://www.pracuj.pl, • education, http://www.praca.wp.pl, • professional experience, http://praca.onet.pl, • additional qualications, http://www.jobs.pl, • additional skills. http://jobpilot.pl, The following clause (signed by hand) http://www.cvonline.pl, should be written under the CV: I hereby http://www.jobcenter.com.pl, agree for the storage and processing of my http://www.monsterpolska.pl, personal data for recruitment purposes http://www.careerjet.pl. (pursuant to the Act of 29 September 1997 on personal data protection). • Newspapers with job opportunities The CV should be as concise as possible Most daily newspapers, both nationwide – it should not be longer than one page and local, have special sections with job (max 2) of white A4 paper. opportunities. Most advertisements can be found in the Monday edition of Gazeta A cover letter is a brief text that should jus- Wyborcza (Praca insert) and in the Moja tify the choice of a given job. It can be more Kariera insert in Rzeczpospolita, published personal than a CV. It should not be longer on Wednesdays. than one page of a white A4 paper. It should be signed by hand. More information: Having analysed the CVs and cover let- http://www.praca.gov.pl ters of the candidates, the employer in- Public Employment Services online, vites selected persons for a job inter- http://www.psz.praca.gov.pl view. information portal of Public Employment Model CVs and cover letters can be found Services, e.g. at the Public Employment Services

1616 Work in Poland website http://www.psz.praca.gov.pl, tab Jak • employment contract for a probation przygotowa si do rozmowy? Practical period – such a contract can precede advice on how to write a CV and cover any other contract, but it cannot be letter can also be found at the website executed for a period longer than three of the Employment Services Centre for months, Information and Consultation http://www. • xed-term employment contract – it zielonalinia.gov.pl, tab Employment. is a long-term contract. The Labour Code restricts the number of such con- Agreements that form the basis tracts to be entered into with the same for working in Poland employee. Should a xed-term employment contact be executed twice for the NOTE: consecutive periods, then the next con- Citizens of EU Member States may tract is to be considered, in terms of le- work in Poland without the need to ob- gal effects, as a permanent employment tain a work permit. contract (even if it was of cially signed as a xed-term contract). Such an ef- 1. Employment contract fect, i.e. conclusion of a permanent em- The primary form of employment in Poland ployment contact, occurs when the in- is an employment contract. It is also the terval between termination of the pre- most advantageous contract as far as ad- vious xed-term employment contract ditional rights are concerned, i.e. the em- and the date of execution of the next ployee entitlements. The matters related xed-term employment contact does not to the employment contract are regulated exceed one month. by the Labour Code.7 Other forms of em- • employment contract for a specic ployment in Poland include an appoint- task, ment, nomination, election and a coopera- • permanent employment contract. tive employment contract. Other forms of Apart from the abovementioned options, employment may be used if such a possi- there are also non-standard forms of em- bility has been provided for by law. ployment: • part-time work, which cannot be imply When entering into an employment con- less advantageous conditions of work tract with a Polish employer, EU citizens and pay than the ones applicable to the are, as a rule, subject to Polish Labour full- time work of the same or similar Code regulations. type, • temporary work: the employee is hired on the basis of an employment contract The Labour Code de nes the following via a temporary work agency to perform types of employment contracts: temporary work for and under the supervision of another entrepreneur, the so-called user employer; it can be work 7 Dz.U. of 1998 No. 21, item 94, as amended. of a seasonal, periodic and short-term

2014 Living and working conditions in Poland 17 Work in Poland

nature, or work the timely execution of Changes in the terms and conditions of which would not be possible, or work an employment contract performed in replacement for an absent A change in the terms and conditions of an employee of the user employer, employment contract will be null and void • teleworking, i.e. work that can be unless made in writing, and it can be intro- carried out on a regular basis outside duced: the workplace with the use of means • by mutual agreement of the parties of electronic communication; such form (the employer and the employee agree of employment is voluntary. Teleworking to change the terms and conditions of regulations guarantee equal treatment the contract and dene the date from in employment, including prohibition of which the changes would become effec- discrimination due to engaging in this tive), form of employment or declining to en- • by the employer by way of termi- gage in teleworking. nation notice that modies the terms Entering into an employment contract and conditions of work and pay- An employee has to be at least 18 years ment. old, subject to regulations governing the In such situation, the employee may: employment of minors. A minor in this con- accept the offered terms and condi- text is a person aged at least 16 but not yet tions; after the end of the notice pe- 18. As a rule, it is forbidden to employ a per- riod, they would be bound by the new son younger than 16 years old in Poland. terms and conditions, An employment contract should be made refuse to accept the offered terms in writing, and it should specify the parties and conditions before the end of the to the contract, the type of the contract, the half of the notice period; after the end date of its conclusion and the terms and of the notice period, the employment conditions of work and payment, in particu- contract will be terminated; lar: submit no declaration, which would • the type of work, imply their acceptance of the offered • the place of work, • the salary for a given type of work, with terms and conditions; after the end information about the payroll compo- of the notice period, they would be nents, bound by the new terms and condi- • the working time, tions. • the date of starting work. Termination of an employment contract An employment contract can be terminated: If an employment contract has not been by mutual agreement of the parties, made in writing, the employer should • by one of the parties upon prior notice, conrm in writing the arrangements • by one of the parties without prior no- concerning the type of the contract, the • tice, parties and the terms and conditions at when the contract duration has expired, the latest on the day when the employ- • when the work under the concluded ee starts work. • contract has been completed.

1818 Work in Poland

Termination of an employment contract crime is obvious or con rmed by a nal by mutual agreement of the parties – judgement of a court, under this procedure, the employer and • the employee loses their licence to work the employee agree to terminate the em- at a speci c position, through the fault ployment contract within the agreed dead- of the employee, line. or through no fault of the employee, if: • the employee is un t for work due to an Termination of an employment con- illness taking place for a speci c time, in tract upon prior notice – the employ- accordance with the labour law, ment contract is terminated by the em- • the employee is absent at work for le- ployee or the employer in writing upon gitimate reasons other than an illness, prior notice. for a period longer than one month.

The notice period for a permanent em- The employee may terminate an employ- ployment contract depends on the per- ment contract without prior notice, if: iod of employment with a given em- • a medical certicate conrms that the ployer. The notice period is: work carried out by that employee has two weeks if an employee was em- detrimental impact on their health, and ployed for less than six months; one the employer does not transfer them month if an employee was employed for within the deadline specied in the at least six months; and three months if medical certicate to perform other type an employee was employed for at least of work that is suitable in terms of their three years. In the case of xed-term health and professional qualications, contracts for a period longer than six • the employer is in gross breach of their months, the parties can agree to termi- basic obligations toward the employee. nate the contract earlier upon two weeks’ Poland also regulates in detail the condi- notice. tions of termination of employment contracts for reasons unrelated to employees. Such regulations govern collective and in- Termination of an employment contract dividual redundancies and apply to em- without prior notice – an employment ployers who employ at least 20 workers. contract is terminated by the employee or the employer in writing without prior no- Working time tice. The employer may terminate an The working time cannot exceed 8 hours employment contract under this procedure a day and 40 hours a week (with an aver- through the fault of the employee, if: age working week lasting ve days) in the • the employee is in gross breach of their given settlement period. The weekly work- basic obligations, ing time, including overtime, cannot ex- • the employee commits a crime within ceed 48 hours on average in the given the duration of the employment con- settlement period. Work on Sundays and tract, which prevents their further em- holidays is acceptable in cases speci ed ployment at the speci c position, if the in the Labour Code, e.g. in shift work, in

2014 Living and working conditions in Poland 19 Work in Poland

transport and communication, and with contracts. Salary is payable for the already regard to work necessary due to its social performed work. An employee has the right usefulness and everyday needs of the to receive salary for the time when no work community. The employer is obliged to was performed only if the applicable labour grant other work-free day for an employee law regulations so provide. Salary is paid who works on Sundays and holidays, and at least once a month on a xed date a work-free Sunday at least once every agreed upon in advance. The salary is paid four weeks. in cash. Payment of a part of the salary The night time is eight hours, between in the form other than cash is acceptable 21 p.m. and 7 a.m. An employee working only when the labour law regulations or the at night is entitled to an additional bonus collective labour agreement so provide. for each hour of work at night. Salary can be paid otherwise than directly Work in overtime is the work performed to the employee, e.g. to a bank account, in excess of the standard working time and upon prior written consent of the employee in excess of the extended daily working or if the collective labour agreement so time, e.g. in case of a rescue operation to provides. protect human life or health, property or the To protect salaries, Polish Labour Code environment, in case of repairs or due stipulates that an employee is not allowed to specic needs of the employer. The to waive their right to remuneration or to maximum amount of overtime work in transfer it to another person. a calendar year resulting from extraordi- nary needs of the employer is 150 hours. Polish law provides for the minimum Remuneration for working overtime can guaranteed salary. At present, it amounts be provided in the form of a bonus or a time to PLN 1,680 gross (as of 1 January off work. 2014) for a full-time employee.

Salary The salary should be agreed upon so as to Annual leave correspond to the type of work and to the An employee is entitled to an annual, unin- quali cations required for such work, and terrupted, paid leave. An employee is not to take into account the amount and quality allowed to waive their right to such leave. of the provided work. The annual leave of a full-time employee The terms and conditions of the salary in a calendar year amounts to: shall be speci ed by: collective labour • 20 days, if the employee has been em- agreements or sectoral collective labour ployed for less than 10 years, agreements (entered into by the employ- • 26 days, if the employee has been em- ees who have trade union organisations ployed for at least 10 years. operating in their companies), salary rules An employee who takes up work for the (at employers who employ at least 20 em- rst time is granted the right, in the calen- ployees who are not covered by a collec- dar year in which they took up the work, to tive labour agreement or a sectoral collec- a leave for each completed month of work, tive labour agreement) and employment in an amount of 1/12 of the annual leave to

2020 Work in Poland which they are entitled for one completed 33, 35 or 37 weeks for: three, four or year of work. An employee acquires the ve and more children at one birth right to further leaves in every following respectively. calendar year. Having used 14 weeks of maternity leave, The annual leave for a part-time employee the employee may transfer the remaining is calculated proportionally to the time of part of her maternity leave to the father tak- work of such employee. ing care of the child. Before the expected The employer is obliged to grant leave to date of delivery, no more than six weeks of the employee in the calendar year in maternity leave can be used. which the employee acquired the right to A female employee has also the right to the leave. Unused leaves should be used additional maternity leave that is granted by the end of the third quarter of the upon request directly at the end of mater- following calendar year. Should the leave nity leave and which equals: be unused until the day of termination of • up to six weeks for one child at one birth, the employment contract, the employee • up to eight weeks for more than one is entitled to a cash equivalent for the child at one birth. leave. Part of the maternity leave can be used by Upon the employee’s request, the leave the employee being the father taking care can be divided into parts. In such case, at of the child. least one part of the leave should last 14 consecutive calendar days. Maternity benet equalling 100% of the salary is granted for the period of the The employee is entitled to full remu- maternity leave. neration for the period of the leave that the employee would have received if they had worked during that period. • parental leave – directly after the end of the additional maternity leave, the employee is entitled to 26 weeks of pa- Other leaves and special leaves rental leave, regardless of the number Apart from the annual leave, the Labo- of children at one birth. Parental leave is ur Code denes the following types of granted upon written request of the em- leave: ployee. Both parents can use the parental • unpaid leave – granted upon written leave; however, total period of the leave request (this type of leave is not includ- cannot exceed 26 weeks. It can be used ed in the employment period on which in full or divided into up to three consecu- employee entitlements depend), tive parts, no shorter than eight weeks • maternity leave – it is granted to a fe- each. Parental leave is a paid leave du- male employee who has given birth, ring which a maternity benet is paid, and equals: equalling 80% or 60% of the salary, depen- 20 weeks for one child at one birth, ding on the chosen settlement method, 31 weeks for two children at one • paternity leave – it is granted to a male birth, employee – the father taking care of the

2014 Living and working conditions in Poland 21 Work in Poland

child, upon his request, before the child NOTE: reaches the age of 12 months; the leave is two weeks. Maternity benet is grant- Documented periods of employment of the EU citizens, completed abroad for ed to the father (employee) for the peri- the foreign employers, are included in od of the paternity leave. the periods of employment in Poland in • child care leave – it is granted to an em- terms of employee entitlements. ployee and for up to three years in order to exercise personal care of the child; however, no longer than until the child More information: reaches the age of 5; in order to use http://www.mpips.gov.pl this type of leave, an employee has Ministry of Labour and Social Policy to have at least a six-month employ- https://rodzina.gov.pl ment period. The leave can be used by everything about family a mother or father who are employees; http://www.rodzicielski.gov.pl/ they both may use the child care leave information about parental leave at the same time for the period of three http://www.pip.gov.pl months, National Labour Inspectorate • training leave – is granted to an employee who improves their professional 2. Contract of mandate qualications at the employer’s initia- Contract of mandate is a popular form of tive or with the employer’s approval in work performance because of the freedom accordance with the provisions of the to formulate its provisions, such as working Labour Code, time or place of work. This type of contract • special leaves are granted e.g. in the is governed by the Civil Code. A contract of case of: mandate is entered into for a speci ed or employee’s wedding or birth of their unspeci ed time. A mandatary undertakes child, death and funeral of the em- to carry out speci c activities for the man- ployee’s spouse or of their child, fa- dator. It is referred to as an agreement of ther, mother, stepfather, or stepmoth- due diligence: the mandatary does the er – two days, work „as best as they can”. The mandatary wedding of the employee’s child, or carries out the work under the contract of death and funeral of their sister, mandate on their own (there is no subordi- brother, mother-in-law, father-in-law, nation or work under somebody’s instruc- grandmother, grandfather, and any tion, which is typical for an employment other dependant of the employee or contract), and they can also freely choose under their direct care – one day. the deadline and place to carry out the work on their own (a contract of mandate If a special leave is granted e.g. be- usually de nes only the nal deadline for cause of a wedding, birth or funeral, the contract execution). A contract of mandate employee is entitled to a salary they can be terminated by either party. If the would receive if they worked. contract is terminated by the mandator, they are obliged to refund all costs incurred

2222 Work in Poland by the mandatary and to pay the part of ceiving Member State. In the case of non- the remuneration for the activities per- regulated professions, decision on the formed. If the contract is terminated by the employment of a person having quali ca- mandatary, they are obliged to liquidate tions acquired in other EU/EEA Member the damage incurred by the mandator on State belongs to the employer. Of cial re- the account of failure to perform the con- cognition of professional quali cations is tract. not necessary. After execution of a contract of mandate, the mandatary is subject to the provisions Recognition of professional qualications concerning social insurance and taxes. acquired in the EU/EEA is regulated by Di- rective 2005/36/EC of the European Par- 3. Contract for specic work liament and of the Council of 7 September A contract for specic work is governed 2005 on the recognition of professional by the provisions of the Civil Code. It is qualications (OJ L 255 of 30.09.2005, a so-called agreement of result: the con- p. 22, as amended).8 The Directive was tracted party undertakes to carry out implemented in the Polish law by way of a specic task, and the contracting party the Act of 18 March 2008 on the rules of to pay the remuneration specied under recognition of professional qualications the contract. acquired in the European Union Member States (Dz.U. No. 63, item 394) and sepa- Please note that the use of the contract rate regulations for individual sectoral proof mandate or contract for specic work fessions: doctors, dental practitioners, in order to circumvent the regulations on nurses, midwives, pharmacists, veteri- social insurance and employee en- nary surgeons and architects. titlements is an offence. Work during The aim of Directive 2005/36/EC is to xed hours, with a xed scope of duties guarantee to each citizen of an EU Mem- and under the supervision of the em- ber State the recognition of qualications ployer might be perceived by audit au- for pursuing a regulated profession or ac- thorities as work performed under an tivity in a Member State other than the one employment contract. in which they have acquired their professional qualications. Recognition of professional quali cations Recognition of professional takes place on the basis of: quali cations If an EU/EEA citizen intends to work in 8 Directive of the European Parliament and of the a regulated profession in Poland or has Council No. 2005/36/EC of 7 September 2005 on acquired their quali cations in Poland and the recognition of professional qualications (OJ L intends to work in another Member State in 255 of 30.09.2005, p. 22, as amended), consolidat- a profession that is regulated in such Mem- ed the Directives of the so-called general system (89/48, 92/51, 99/42) and the Directives of the so- ber State, they need of cial recognition called sectoral system concerning the professions of quali cations. Quali cations are reco- of: doctor, dental practitioner, veterinary surgeon, gnised by competent authorities of the re- pharmacist, nurse, midwife, architect.

2014 Living and working conditions in Poland 23 Work in Poland

• sectoral system of recognition of qua- ognition of quali cations is also taken lications, into consideration. • general system of recognition of quali - An application for recognition of profes- cations. sional qualications with relevant appendi- ces should be submitted to the institution 1. The sectoral system of recognition indicated as the authority competent for of professional qualications is sys- recognising qualications to practice a gi- tem of automatic recognition of quali- ven regulated profession. cations that covers seven regulated Where de ciencies are detected in the professions: doctor (general practitio- documentation, the competent authority ner and specialist), dental practitio- requests the applicant in question to com- ners, pharmacist, nurse, midwife, vete- plete it. The decision on the recognition of rinary surgeon and architect. The fact professional quali cations should be is- that a given person has appropriate sued within three months from the date qualications specied in the Directive when complete case les were delivered; (including, but not limited to, a diploma in exceptional cases, the deadline can be or professional title – as provided for extended to four months. in Directive 2005/36/EC) is a sufcient In the course of the proceedings on the condition to recognise their qualications recognition of professional quali cations, and to be employed. the competent authority may consult the 2. The general system of recognition of Ministry of Science and Higher Education professional quali cations is a sys- or a board of education on the foreign edu- tem of recognition of quali cations for cational attainment of the applicant. the regulated professions and activities that are not covered by the sectoral Provisions of cross-border system of recognition of professional services quali cations. Therefore, instead of be- EU citizens who practice a profession or ing recognised automatically, they are pursue activity in one of the EU Member considered individually by relevant com- States in accordance with the legislation in petent authorities of the receiving force in such Member State have the right country. If the disparities in education to provide services on the territory of an- or practice of a given profession are other Member State with regard to that signicant, the competent authority may profession or activity. make the recognition of qualications Such services can be provided on the fol- conditional on the application of one of lowing conditions: the compensation measures, i.e. com- the provider moves to another Member pletion of an adaptation internship or State in order to provide services on taking an aptitude test, whereas in most a temporary and occasional basis, cases the decision is made by the ap- if a given profession is regulated in the plicant. In addition, professional experi- “receiving” Member State and it is not ence of the person applying for the rec- regulated in the Member State where

2424 Work in Poland

the provider has its registered seat, the A regulated profession is a set of pro- provider needs to prove that they have fessional activities the practising of been practising their profession/ which depends on whether the requi- pursuing their activity in the latter Mem- rements laid down in the regulations ber State for at least two years in the effective in a given Member State are last ten years preceding the provision of met with regard to the access to the the services in question. This require- practising of respective professions. ment does not apply if the education or Each EU Member State decides on vocational training preparing to practice a discretional basis on regulating ac- a given profession/pursue a given type cess to certain professions. Therefore, of activity is regulated in detail by appli- the same profession could be regulated cable legislation. profession in one Member State, while In the case of providing services for the in other Member States it would not be rst time with regard to regulated profes- regulated. sions connected with health or public safety, the defective practising of which could have serious consequences for the Polish information centre for the recog- clients, the competent authority of the re- nition of professional qualications in ceiving Member State may verify the pro- accordance with Directive 2005/36/EC – fessional qualications of such service contact provider (prior check).9 Ministry of Science and Higher Education Telephone: +48 22 52 92 266 NOTE: Fax: +48 22 50 17 130 e-mail: kwali [email protected] – EU citizens who acquired their pro- please note only e-mails containing the fessional qualications in one of the EU following information: rst name and Member States and who would like last name of the person requesting in- to practice their profession in Poland formation, address (post code, city, should rst verify whether their profes- street, house/ at number) and descrip- sion is a regulated profession in Po- tion of the speci c case will be an- land. The list of regulated professions is swered. available at the website of the Ministry Information about the recognition of docu- of Science and Higher Education: ments certifying education, both for aca- http://www.nauka.gov.pl/informacje-dla- demic and for professional purposes, is przyjezdzajacych/wykaz-zawodow-reg- provided by the Department of Interna- ulowanych-w-polsce.html tional Cooperation of the Ministry of Sci- ence and Higher Education, ul. Wspólna 1/3, 00-529 Warsaw, 9 The list of professions related to public health and Telephone: +48 22 628 67 76 safety has been provided for in the Ordinance of the Prime Minister of 5 March 2009 on the determination Fax: +48 22 628 35 34 of regulated professions for which quali cation rec- e-mail: [email protected]– ognition proceedings can be initiated (Dz.U. of 2009, please note only e-mails containing the No. 38, item 302, as amended). following information: rst name and 2014 Living and working conditions in Poland 25 Work in Poland

last name of the person requesting information, address (post code, city, street, house/ at number) and descrip- tion of the speci c case will be an- swered.

More information: http://www.mnisw.gov.pl, http://www.nauka.gov.pl websites of the Ministry of Science and Higher Education http://www.buwiwm.edu.pl Bureau for Academic Recognition and In- ternational Exchange

2626 Taxes

Thirteen types of taxes are effective in lity applies, are obliged to pay tax on the- Poland, which could be divided into direct ir total generated income regardless of taxes (payable by the taxpayer who is the location of the sources of income. obliged to pay the tax to the revenue of- On the other hand, persons who do not ce) and indirect taxes (payable while have a place of residence in Poland are purchasing goods). subject to a limited tax liability. This me- Direct taxes include: ans that tax in Poland covers only the 1) personal income tax (PIT), income generated on the territory of Po- 2) corporate income tax (CIT; the appli- land, e.g. the income from work carried out cable rate in Poland is 19%), in Poland on the basis of the labour-based 3) tax on inheritance and donations, relationship or the employment relationship 4) tax on civil law transactions, (irrespective of the place where remunera- 5) agricultural tax, tion is paid), or income from business op- 6) forestry tax, erations pursued by an establishment on 7) property tax, the territory of Poland. 8) motor vehicles tax, The abovementioned tax rules are appli- 9) tonnage tax (for ship owners operat- cable while respecting the agreements for ing seagoing commercial vessels in avoidance of double taxation to which Po- international seafaring), land is a party. 10) tax on extraction of certain minerals. The method of calculation of the income Indirect taxes include: tax depends on the source of revenue 1) value added tax (VAT; there are four from which income was obtained. applicable VAT rates in Poland: 23%, The tax system provides for the following 8%, 5% and 0%), methods of calculating the tax: 2) excise duty, • progressive tax scale 3) gambling and lottery tax. According to the progressive tax scale, tax Personal income tax is obligatory for all covers e.g. the income from hired work, natural persons who generate income. pensions or business operations. If they Income exempt from PIT and income in the meet the conditions speci ed by law, tax- case of which tax collection was waived are payers who tax their income according to the exceptions from this principle. At the the progressive tax scale can use joint same time, persons residing in Poland, taxation of spouses and preferential taxa- to whom the principle of unlimited tax liabi- tion of single parents.

The applicable personal income tax rates: Basis for tax calculation in PLN The tax amounts to Over Up to 18% minus the amount to be deducted 85,528 from the tax 556 zloty 02/100 14,839 zloty 02/100 + 32% of the surplus 85,528 over PLN 85,528

2014 Living and working conditions in Poland 27 Taxes

Tax returns for a given year are submitted on a relevant form by 30 April of the following year to the revenue ofce competent for the place of residence of the taxpayer as of the last day of the scal year. Tax returns can be submitted in the form of traditional (paper) documents or electronic documents.

• 19% business income tax Income from non-agricultural business operations can also be subject to a 19% tax rate if the taxpayer chooses so when income is settled in a separate tax re- submitting a written declaration about the turn submitted within the abovementioned choice of such a taxation method to the deadline; competent head of the revenue of ce. Tax returns for the 19% tax for a given year are • at-rate income tax submitted on a relevant form to the com- A at-rate income tax applies to e.g. wins petent revenue ofce by 30 April of the in lotteries, interest and discount on secu- following year; rities, or interest on cash (unrelated to the pursued business activity) accumulated • at-rate taxation of business opera- on the taxpayer’s bank account. tions Provided that they meet the conditions More information: speci ed in the Act on at-rate income tax http://www.mf.gov.pl on certain revenues of natural persons, Ministry of Finance taxpayers also have an option to choose http://www.kip.gov.pl one of the at-rate taxation forms for the National Tax Information income (revenue) generated from non- http://www.pit.pl -agricultural business operations, i.e.: a website on taxes in Poland. at-rate payment on registered revenue: tax return concerning this form of taxation is submitted on a relevant form by 31 January of the following scal year, tax deduction card;

• single 19% tax rate A single 19% tax rate applies to certain types of capital income (e.g. from sales of securities or derivatives) from which the

2828 Pursuing busines activity

In accordance with the Act on freedom of Sole traders economic activity10, anyone is free to start, Business pursued on the basis of an entry pursue and end business activity in Poland in the Central Registration and Informa- on equal rights, provided they comply with tion on Business (CEIDG) register involves the legislation in force. However, freedom one’s own assets. of business may be limited. Restrictions in In order to pursue such activity, EU citizens this respect are acceptable solely by way should take the following measures: of an act of law and exclusively with regard to vital public interest. Measure 1 – submission of an application Polish law offers a broad spectrum of for registration to the Central Registration available legal forms of pursuing busi- and Information on Business (CEIDG) ness, from sole traders, through civil law Applications for registration in CEIDG are partnership and partnerships without le- sub-mitted via a digital form available on the gal personality, to companies. The factors CEIDG website: www.ceidg.gov.pl. Such that determine the nal decision on the applications must be signed using a digital legal form include the requirements rela- signature or a signature certi ed by a trus- ting to the initial capital, the scope of lia- ted pro le of a digital platform of public bility of shareholders or formal matters administration services (ePUAP – elektro- connected with the establishment of an niczna platforma usug administracji pub- enterprise. licznej). An entrepreneur can start up business on Applications can also be submitted on the the day of submission of an application for relevant form at a selected gmina of ce, entry in the register to the Central Registra- either in person or by registered mail (in tion and Information on Business (CEIDG) such case the application has to be signed or after the date of entry in the National by the applicant and the signature has to Court Register. A company in the process be certied by a notary). of formation may start its business opera- Each application for registration in the tions before the entry in the National Court CEIDG should have attached a declara- Register becomes effective. tion about absence of judgements with a prohibition on the pursuit of business NOTE: activity, a prohibition on practicing a speci c profession and a prohibition on pur- EU citizens may pursue business activity in Poland under the same rules as suit of an activity that is connected with Polish citizens. upbringing, treatment, education or care of minors. After submission of an online application for entry in CEIDG, applicants receive a relevant con rmation of receipt to the e-mail address speci ed in the application. If the 10 Starting business operations in Poland is governed by the Act on freedom of economic activity of 2 July application is submitted in person, the gmi- 2004 (Dz.U. of 2013 item 672, as amended). na of ce con rms its receipt.

2014 Living and working conditions in Poland 29 Pursuing busines activity

The data provided in the application for entry in CEIDG are sent, without the trader’s involvement, to the competent revenue of ce, statistical of ce and Social In- surance Institution or Agricultural Social Insurance Fund with information about the entry to CEIDG.

An application for registration in CEIDG is, at the same time, an application for the award of a REGON number (Natio- nal Business Registry Number), an application for the award of a NIP number (Tax Identication Number) and a taxpayer’s registration for contributions paid to the Social Insurance Institu- tion, as well as a declaration of the selected form of taxation. A VAT registration application can be attached to the application for registration in CEIDG.

The REGON register is an IT collection of information on Polish economic entities (not only entrepreneurs). It provides general characteristics of the entities operating in Poland and the basis for • speci cation of the entrepreneur and the creation of data bases and data their PESEL number (personal identi - banks on these entities. cation number), if any, NIP (Tax Identication Number) is a ten- • date of birth, digit code used to identify entities that • citizenship, pay taxes in Poland. • speci cation of the entrepreneur’s place Social insurance contributions (for re- of residence and address and, if busi- tirement and disability pension insur- ness operations are regularly carried out ance, for sickness and accident insur- outside the place of residence, speci - ance) and health insurance contribu- cation of such place and address of the tions should be paid each month. main establishment, • entrepreneur’s NIP number, if any, • specication of the objects of business The following information should be pro- operations (in accordance with the Po- vided in the application: lish Classication of Activities, PKD),

3030 Pursuing busines activity

• tax deduction card, • at-rate payment on registered revenue, • at-rate tax, • taxation on general terms. One should also indicate the type of accounting documentation to be maintained: accounting books, revenue and expense ledger, or other registers.

Measure 2 – business stamp The business stamp might prove useful for nancial and banking purposes. It should contain (at least) the following data: full business name, registered seat and Tax Identi cation Number (NIP).

Measure 3 – opening a business bank account An entrepreneur in Poland is not obliged to have a bank account, neither a personal nor a business one. Nonetheless, a bank account is necessary to conduct major - nancial transactions and facilitates han- dling of formal matters at of ces. To open a bank account, depending on the requirements of respective banks, the following • indication of the start date of business documents are required: operations, • identity card, • the form of the income tax to be paid, • certi cate of registration in CEIDG in the • information on the existence or absen- form of a printout from the CEIDG web- ce of community property during mar- site, riage, • sometimes a copy of the certi cate of • telephone number and e-mail address, the award of the REGON number (origi- if any. nal available for inspection), An application for registration in CEIDG is • sometimes the business stamp. free of charge. VAT-R statements (declaration of application for registration submitted Revenue ofce should be notied of the by VAT taxpayers) involve a fee (currently opening of a business bank account by an PLN 170). update form CEIDG-1. The addresses of As far as taxation forms are concerned, the respective revenue ofces are available at: following options are available: http://www.pit.pl/urzedyskarbowe/

2014 Living and working conditions in Poland 31 Pursuing busines activity

Measure 4 – reporting the premises ed property valuator and sworn trans- where the business activity is to be pur- lator/interpreter. Provisions governing sued limited liability partnerships conve- The premises that will constitute the sole niently regulate the matters of liability: trader’s registered of ce should be report- a partner in the partnership is not held ed to the city hall or gmina of ce for liable for the partnership’s liabilities ari- property tax purposes. sing from the practice of a liberal profession by other partners in the partner- Civil law partnership ship. Partners in a limited liability partnership may appoint a board of direc- A civil law partnership has no legal person- tors. ality. The partnership is not formed by an 3) Limited partnership – intended both entrepreneur, but by the partners who reg- for natural and legal persons and ena- ister as entrepreneurs in the business ac- bles signi cant limitation of liability. At tivity register. In order to register a civil law least one of the partners – the unlimited partnership, no capital is required. All part- partner – has unlimited liability for the ners are jointly and severally liable for the partnership’s liabilities, whereas the lia- partnership’s liabilities, without any limita- bility of other partners – the limited part- tions, with all their assets. ners – is limited to a specied amount, which is referred to as limited partner Partnerships contribution. 1) General partnership – the basic form 4) Limited joint-stock partnership – in- of a partnership. Its characteristic fea- tended for the pursuit of large-scale ture is the scope of the partners’ liabi- business operations. Pursuant to appli- lity. They bear subsidiary and unlimited cable regulations, the minimum contri- liability for the partnership’s liabilities. bution of PLN 50,000 (ca. EUR 1,260) is Each partner has the representation required. The scope of liability in a limi- right. ted joint-stock partnership is regulated 2) Limited liability partnership – in- the same way as in a limited partner- tended exclusively for the practice of ship. liberal professions listed in the Code of Commercial Companies and Partner- Companies ships. Partners in the partnership can 1) Limited liability company (LLC) – be the persons authorised to practice a legal person. LLC can be established the following professions: solicitor, phar- both by natural and legal persons. The macist, architect, civil engineer, audi- liability for the company’s liabilities is tor, insurance broker, tax consultant, unlimited. The minimum initial capital of stockbroker, investment adviser, acco- PLN 5,000 (ca. EUR 1,260) is required. untant, doctor, dental practitioner, vet- The shareholders, as a rule, bear liabi- erinary surgeon, notary, nurse, midwi- lity up to the amount of the capital. The fe, legal counsel, patent agent, certi- meeting of shareholders is the highest

3232 Pursuing busines activity

Branches and representative of ces A branch, as de ned in the regulations on freedom of economic activity, is a separate and independent (in terms of organisation) part of business activity pursued by an entrepreneur outside their main registered of ce. On the other hand, the activities of a representative of ce may cover solely operations relating to advertisement and promotion of a foreign entrepreneur. In the case of a representative of ce, an entry in the register of foreign representative of - ces, kept by the Ministry of Economy, is required.

In the case of partnerships, companies company body. The company is repre- and branches of foreign entrepreneurs, sented by a board of directors (con- an entry in the National Court Register sisting of at least one shareholder) in is required. accordance with the rules de ned in the company’s articles of association. More information: A supervisory board or a board of audi- http://www.ceidg.gov.pl tors or both of them can be also appointed. Central Registration and Information on 2) Joint-stock company – a legal person. Business (CEIDG) Joint-stock companies can be estab- http://www.mg.gov.pl lished both by natural and legal per- Ministry of Economy sons. The minimum initial capital of PLN http://www.ms.gov.pl 100,000 (ca. EUR 25,100) is required. Ministry of Justice (tab National registers) The company bears responsibility for its http://www.parp.gov.pl liabilities, as a rule, up to the amount of Polish Agency for Enterprise Development the share capital. The meeting of share- – provides assistance to persons who want holders is the highest company body. to open their own business, and to the al- The company is represented by a board ready operating businesses of directors (consisting of at least one http://www.zus.pl/ – Social Insurance Insti- shareholder) in accordance with the tution rules de ned in the company’s articles http://www.kip.gov.pl of association. A supervisory board has National Tax Information to be appointed as well. stat.gov.pl – Central Statistical Of ce

2014 Living and working conditions in Poland 33 Pursuing busines activity

http://www.paiz.gov.pl Polish Information and Foreign Investment Agency, http://www.twoja- rma.pl portal for small and medium-sized enter- prises run by Bankier.pl Group http://bip.ms.gov.pl/pl/rejestry-i-ewiden- cje/okrajowy-rejestr-sadowy/ National Court Register (access to the National Court Register is also available at the Ministry of Justice website www.ms. gov.pl, tab National registers) https://www.biznes.gov.pl/ Point of Single Contact – website offe- ring detailed information on the necessary procedures and potential permits, licenses, authorisations or professional quali cations.

3434 Social security in Poland

The system of social security in Poland11 who pursue non-agricultural activity, or who includes: work on the basis of contract for manda- • retirement insurance, te or an agency contract, may register for • disability insurance, the sickness insurance on a voluntarily • sickness insurance, basis. • accident insurance. Accident insurance is compulsory for per- An insured is a natural person who is sub- sons who are covered by the compulsory ject to at least one type of social security. pension and disability insurance, such as The act on the social security system intro- employees, contractors, members of agri- duced compulsory and voluntary insurance cultural cooperatives, persons pursuing and the possibility to continue insurance. non-agricultural activity and persons who The following persons are covered by the cooperate with them. compulsory pension and disability pension The rates of the pension, disability and insurance: employees, with the exception sickness insurance contributions are iden- of prosecutors, as well as members of tical for all insured: agricultural cooperatives, contractors, per- • 19.52% of the contribution assessment sons pursuing non-agricultural business base – for the pension insurance (the activity, clergymen, members of parliament contribution payer and the insured pay and senators receiving wages, persons equal amounts: 9.76% each), collecting unemployment benet, persons • 8% of the contribution assessment base on child care leave or collecting maternity – for the disability insurance (the contri- bene t. bution payer pays 6.5% and the insured Persons covered by the compulsory pen- pays 1.5%), sion and disability pension insurance may • 2.45% of the contribution assessment continue the insurance on a voluntarily ba- base – for the sickness insurance (the sis after it expires. Continuation of the in- insured pays the full amount). surance is possible if a person has no other The rate of accident insurance contribu- title to social security. tions is variable, from 0.67% to 3.86% of Sickness insurance is compulsory for per- the contribution assessment base – de- sons who are covered by the compulsory pending on the group, i.e. type of activity pension and disability insurance, including to which the contribution payer belongs, in employees, with the exception of prose- accordance with the Polish Classication cutors, members of agricultural cooperati- of Activity (Polska Klasykacja Dziaalnoci, ves and agricultural group cooperatives, or PKD). The full amount of this contribution persons performing the alternative civilian is paid by the employer. service. Social Insurance Institution (Zakad Ubez- Persons covered by the compulsory pen- piecze Spoecznych, ZUS) is the main sion and disability pension insurance, e.g. enforcement authority with regard to social security regulations. It collects social insur- 11 Regulations on the social security system in Poland ance contributions and distributes benets have been provided for in the Act of 13 October 1998 on the social security system (Dz.U. of 2009 No. 205, (e.g. pensions, disability pensions, sickness item 1585, as amended). or maternity bene ts) in the amount and on

2014 Living and working conditions in Poland 35 Social security in Poland

the conditions laid down in the general alne konto zabezpieczenia emerytalnego, regulations in force. ZUS manages the IKZE). Payments made to this account are Social Insurance Fund, which is a state- deducted from the personal income tax owned earmarked fund established on the base. Withdrawal from IKZE after the end basis of applicable legislation to imple- of the savings period, refund of the accu- ment the tasks relating to social insur- mulated funds and payment of the funds ance. accumulated on IKZE to an entitled person in the event of death of the insured are NOTE: subject to taxation according to the tax scale. Social security in Poland covers the EU citizens on the same basis as Polish As a rule, pensions are granted upon re- citizens. quest of the stakeholder. Decisions on the award of pensions are issued by disability pension authorities competent for Retirement insurance the place of residence of the applicant. Pension award proceedings start after the Retirement insurance is a guarantee of in- submission of the application. come after the end of the professional career and after the pension age is reached. The reform of the pension system en- The money for future pensions is accumu- tered into force on 1 January 1999. It lated on the basis of monthly salary-based introduced a three-pillar system: contributions. Pillar I is governed by the public institu- The reform of the Polish pension system tion – Social Insurance Institution, entered into force on 1 January 1999. Fu- Pillar II is governed by private institu- ture pensioners may collect their pensions tions – open pension funds (otwarte fundusze emerytalne, OFE). An open from two sources: pension fund is a legal person whose • from the reformed Social Insurance In- aim is to collect funds from insurance stitution, contributions and invest them on the - • from open pension funds. nancial market. Those funds are allo- It is also possible to establish occupational cated to the pensions of fund members pension schemes, which are voluntary and when they reach pension age. complementary to the general pension Pillar III, voluntary, whose aim is to en- system. Additional form of pension scheme sure extra benets for additional contri- is an individual pension account (indywidu- butions, includes occupational pension schemes (PPE) and individual pension alne konto emerytalne, IKE), where pen- accounts (IKE). sion savings can be kept without the need to pay the 19% capital gains tax. In the case of death of the account owner, the Retirement insurance contribution amounts accumulated funds are also exempt from to 19.52% of the contribution assessment tax on donations and inheritance. base. The amount is calculated against the Another form of pension scheme is an indi- contribution assessment base, which can- vidual pension security account (indywidu- not exceed the amount of average remu-

3636 Social security in Poland neration multiplied by thirty in a calendar in a transition period during which the pen- year. If the contribution assessment base sion age will be gradually extended from of the insured exceeds the amount of ave- 60 years for women and 65 for men to rage remuneration multiplied by thirty in 67 for both men and women. a calendar year, no retirement insurance Therefore, the moment of retirement will contributions are collected in the remaining be an individual decision of each insured months of that year. person who reaches the minimum age, re- If the insured has not registered with an gardless of their gender. open pension fund, the 19.52% contribu- Decisions on the award of pensions are tion credits: issued by Social Insurance Institution bo- • the account with the Social Insurance dies competent for the place of residence Institution – 12.22%, of the applicant. Pension award proceed- • the sub-account with the Social Insu- ings start after the submission of the appli- rance Institution – 7.3%. cation. If the insured decides to transfer their con- In the case of citizens residing in another tribution to an account with OFE, the EU Member State, as well as persons 19.52% contribution is divided as follows: residing outside the EU, with whom Po- • 12.22% – credits the account with the land is bound by an international agree- Social Insurance Institution, ment on social insurance, pension obliga- • 4.38% – credits the sub-account with tions are fullled by the Foreign Pensions the Social Insurance Institution, Department of the Social Insurance Insti- • 2.92% – credits the account with the tution Central Of ce and/or the organisa- open pension fund (OFE). tional units of the Social Insurance Insti- The retirement insurance contribution is tution designated by the President of the nanced in equal proportions by the em- Social Insurance Institution. Similar rule ployer and by the insured, but the whole applies to persons with regard to whom, amount of contribution paid to the open when determining their right to pension pension fund is paid from the part nanced and its amount, the periods of insurance by the insured. The employer is responsi- completed abroad were taken into ac- ble for the payment of contributions to the count, if the international agreements so Social Insurance Company. provide. The pension system is based on the close connection of the amount of the benet Disability insurance with the amount of the actually paid contri- Disability insurance guarantees cash be- bution. The basis for calculating pension is nets in case of losing income due to dis- the (total) amount of retirement insurance ability (incapacity for work) or death of contributions. a breadwinner in a family. In such a situa- Pension is granted to women aged at least tion persons who pay disability insurance 60, and men aged at least 65. There is no contributions are granted disability pen- minimum insurance period required for sion for incapacity for work, which is granting the pension. At present, Poland is a substitution for lost remuneration or in-

2014 Living and working conditions in Poland 37 Social security in Poland

come, and in the case of death of an in- 2. Family pension sured breadwinner in a family, the family Family pension is granted to entitled fa- members are granted family pension. mily members (children, widow, widower, The disability insurance contribution is parents) of a person who at the time of 8% of the contribution assessment base, death had the right to pension or disability where 6.5% is from the funds of the em- pension due to incapacity for work, or ployer, and 1.5% from the funds of the em- who met the conditions required to be granted one of those benets. When ana- ployee. lysing the right to collect the family pension, it is assumed that the deceased 1. Disability pension due to incapacity person was fully unable to work. for work Disability pension due to incapacity for 3. Training allowance work can be granted to an insured who Training allowance is granted to a person ful ls all of the following conditions: who ful ls the conditions for granting disa- • is unable to work, bility pension due to incapacity for work, • has completed the required contribution and with regard to whom retraining was and non-contribution periods, recommended due to the incapacity for • incapacity for work occurred in the peri- work in the current profession. It is granted ods precisely de ned in the Act. for the period of six months. That period A person who is unable to work is a per- can be shortened or extended up to 30 son who has lost completely or partially months. The amount of training allowance the ability to perform paid work due to is 75% of the assessment base, and when the incapacity for work is the result of an impairment of the body prociency and accident at work or occupational disease, does not show promise to regain the abi- the allowance amounts to 100% of the as- lity to perform work after retraining. A per- sessment base. son who is fully unable to work is a person who has lost the ability to perform Social insurance for industrial any work. A person who is partially unable accidents and occupational to work is a person who to a considerable diseases degree lost their ability to perform work Insurance for industrial accidents and oc- adequate to the level of their qualica- cupational diseases covers e.g. employ- tions. ees, persons who work on the basis of Incapacity for work and its degree is certi- contracts of mandate, and persons carry- ed by a certi ed occupational medicine ing out business activity. physician from the Social Insurance Institu- Bene ts for industrial accidents and occu- tion as the rst certifying instance. An ap- pational diseases can be granted to a per- plicant has the right to appeal against the son who is insured for such cases. They physician’s opinion to the Social Insurance include: Institution Medical Board, as the second • sickness bene t – for an insured per- certifying instance. son whose incapacity for work has been

3838 Social security in Poland

caused by an industrial accident or occupational disease, • rehabilitation benet – paid after the sickness benet is exhausted, if the insured is still unable to work but further treatment or rehabilitation may render them t for work, • compensating bene t – for an insured person who is an employee, whose remuneration was reduced due to permanent or long-term damage to their health, • covering the costs of treatment – re- • one-time compensation – for an in- lating to dentistry and preventive vacci- sured person whose health was da- nation and supply of orthopaedic equip- maged permanently or for a long period ment, within the scope stipulated by the of time, or for the family members of Act. a deceased insured person or a person The method of calculating the percentage who collected disability pension, amount of the accident insurance contribu- • disability pension for an industrial tion depends on the number of the insured accident or occupational disease – registered for such insurance by the em- for an insured person who has beco- ployer. me unable to work due to an indus- The accident insurance contribution is fully trial accident or an occupational dis- paid by the employer. ease, • training allowance – for a person with Social insurance for sickness regard to whom retraining was recom- and maternity mended due to the incapacity for work Persons who are covered by obligatory in the current profession as a result of sickness and maternity insurance are ma- an industrial accident or an occupational inly employees. Persons covered by obliga- disease, tory retirement and disability insurance, • family pension – for the family mem- who e.g. work on the basis of an agency bers of a deceased insured person or agreement or contract of mandate, or who a person entitled to disability pension for carry out non-agricultural activity (business an industrial accident or occupational activity, authors, artists, freelancers), can disease, and allowance to family pen- also be insured, voluntarily, for sickness sion – for an orphan, and maternity. • attendance allowance – for a person who is entitled to disability pension, con- Sickness and maternity insurance contri- sidered entirely unable to work or live on bution amounts to 2.45% of the contri- their own, or who is over 75, bution assessment base. The contribu-

2014 Living and working conditions in Poland 39 Social security in Poland

tion is paid in full from the funds of the with regard to whom there decision was insured. made about an adjournment of compulsory education – up to 10 years of age, The following bene ts are paid under sick- and who starts adoption proceedings in ness and maternity insurance: the guardianship court, • sickness benet – takes a child up to 7 years of age for Sickness benet is granted to an insured upbringing as foster family, and in the person who became ill during the period of case of a child with regard to whom sickness insurance. As a rule, the right to there decision was made about an ad- the sickness benet is granted after the journment of compulsory education – up so-called waiting period. A person who is to 10 years of age, with the exception of obligatorily covered by sickness insurance professional foster families unrelated to acquires the right to the sickness bene t the child. after 30 days of continuous sickness in- Provisions concerning the right to mater- surance. A person who is covered by this nity bene t in the case of taking a child insurance on a voluntary basis acquires for upbringing also apply to the insured the right to the bene t after 90 days of men. continuous sickness insurance. Maternity bene t is paid during the period The sickness benet is granted to an of maternity leave – for 20 weeks in the insured person in the amount of 80% of case of giving birth to one child (or longer, the contribution assessment base, and in the case of giving birth to more than one for the period of hospitalisation – in the child at a time – from 31 up to 37 weeks) amount of 70% of the contribution as- and throughout the period of the additional sessment base. maternity leave.

If the incapacity for work, which was Maternity bene t can be also granted to an caused due to an accident on the way to or insured father of the child if the mother of from work, occurred during pregnancy, or the child used at least 14 weeks of the ma- concerns tissue, cell or organ donors, the ternity leave. sickness benet is paid in the amount of Maternity benet is granted for the periods 100% of the assessment base. corresponding to: • maternity leave and leave on conditions • maternity benet of a maternity leave – from 20 to 37 Maternity benet is granted to an insured weeks depending on the number of chil- person who during the period of sickness dren at one birth or the number of chil- insurance or during child care leave: dren accepted for upbringing; – gives birth to a child; • additional maternity bene t and addi- – takes a child up to 7 years of age for tional leave on conditions of a maternity upbringing, and in the case of a child leave – for six weeks in the case of one

4040 Social security in Poland

child at one birth or eight weeks in the leave, also in full, no later than 14 days case of more than one child at one birth. after the delivery (or after accepting the Similar periods apply to children ac- child for upbringing and initiating adop- cepted for upbringing: six weeks in the tion proceedings in court, or accepting case of one child accepted for upbring- the child for foster care), the maternity ing or eight weeks in the case of more bene t for all those periods will account than one child accepted for upbringing. Maternity bene t for the additional per- for 80% of its assessment base. iod can be applied for once or in two The bene t assessment base is the av- consecutive parts; erage monthly salary paid for 12 calen- • parental leave – 26 weeks. This bene t dar months preceding the month when can be used in full or at maximum in the insured became entitled to collect three consecutive parts, none of them the bene t. shorter than 8 weeks. Pension and disability insurance contri- • paternity leave – 2 weeks. This leave butions are paid from maternity bene t should be used until the child reaches (such contributions are nanced from 12 months. the state budget). The insured father of the child is entitled to maternity bene t for the period determined • rehabilitation benet as the period of additional maternity leave Rehabilitation benet is granted to an in- and paternal leave equally to the insured sured whose right to the sickness benet mother of the child. has expired, but who is still unable to work and further treatment or rehabilitation may The maternity bene t for the period de- render them t for work. The benet is termined as the period of maternity granted for the period necessary to render leave, leave on conditions of a maternity them t for work, but not longer than for the leave, additional maternity leave, addi- period of 12 months. tional leave on conditions of a maternity leave, and paternal leave, accounts for • compensating benet 100% of the assessment base. Compensating benet is granted to insured For the period determined as the period persons who are employees with impaired of parental leave, the maternity bene t capacity for work, whose remuneration was accounts for 60% of the bene t assess- reduced due to undergoing professional ment base. rehabilitation in order to adapt or train for If the insured person applies for a ma- speci c work (professional rehabilitation is ternity bene t for the period determined the assistance for the disabled persons in as the period of the additional maternity nding and maintaining adequate employ- leave or additional leave on conditions ment and career development). In such situ- of a maternity leave in full, and parental ation, compensating bene t is granted for the period of rehabilitation, yet no longer

2014 Living and working conditions in Poland 41 Social security in Poland

than 24 months. The bene t does not ap- – no longer than 14 days in a calendar ply to persons entitled to pension or disa- year, for an ill child who is over 14 or for bility pension due to incapacity for work. other ill family member. The compensating bene t is the differen- The bene t is paid in the amount of 80% ce between the average monthly salary for of the salary which forms the bene t as- 12 calendar months preceding the rehabi- sessment base. litation and the monthly salary received when working for reduced salary. • funeral payment Funeral payments are bene ts in cash for • attendance benet the coverage of funeral costs. Funeral pay- Attendance benet is awarded to an in- ments are awarded in the event of death, sured person exempt from work due to the e.g. of the insured, of a person collecting need to provide personal care for: pension or disability pension, of a person – a healthy child under 8 years of age in who, as of the date of death, did not have the case of an unforeseen closure of a determined right to collect pension or day nursery, kindergarten or school the disability pension, but who met the condi- child attends; childbirth or illness of the tions to acquire that right and to collect spouse who usually takes care of the that pension, of a person collecting sic- child, if such childbirth or illness makes kness bene t, rehabilitation bene t, ma- it impossible for the spouse to conduct ternity bene t or bene t corresponding to the care; stay of the spouse who usually the amount of the maternity bene t for the takes care of the child at a stationery period after the end of the insurance enti- social health care institution, tlement, or of a family member of the in- – ill child until the age of 14, sured or person collecting pension or di- – other ill member of the family (a spouse, sability pension. parents, in-laws, grandparents, grand- The funeral payment amounts to PLN children, siblings and children older 4,000 and it is paid by branches of Social than 14 years old), provided they share Insurance Institution. The funeral payment the same household with the attending is awarded to the family member who co- person. vered the costs of the funeral and who Both mother and father of the child have an submitted a relevant application. Funeral equal right to the benet, and the bene t is payments can also be granted to the em- paid only to one of the parents – the one ployer, social assistance institution, gmina, who applies for payment of the benet for poviat, legal person representing a church a given period of time. or religious organisation, if such persons Attendance benet is awarded for the per- covered the costs of the funeral. If the iod of time off work due to the need to pro- costs of the funeral were covered by more vide personal care: than one person or entity, the funeral pay- – no longer than 60 days in a calendar ment is divided among those persons or year, for a healthy child who is under 8 entities proportionally to the funeral costs or an ill child who is under 14; incurred.

4242 Social security in Poland

The only bodies authorised to determine the right to a bene t and to exa- mine and assess the submitted documents are the Social Insurance Insti- tution bodies competent for the place of residence of the applicant.

Information on the inclusion of the periods of insurance completed abroad in order to grant pension and disability bene ts subject to Community coordination is provided by the liaison body: Foreign Pensions Department of the Social Insurance Instit- ution Central Of ce (Departament Rent Zagranicznych Centrali ZUS), ul. Senatorska 10, 00-082 Warsaw, telephone: + 48 022 826 05 53, fax: + 48 022 827 40 09, e-mail: [email protected].

More information: http://www.zus.pl/ Social Insurance Institution, tab Baza wiedzy/Ubezpieczenia www.mpips.gov.pl Ministry of Labour and Social Policy Act on the social insurance system – Dz.U. of 2009 No. 205, item 1585, as amended Act on pensions and disability pensions from the Social Insurance Fund – Dz.U. of 2009 No 153, item 1227, as amended.

2014 Living and working conditions in Poland 43 Unemployment

Unemployment is one of the most serious economic and social problems in Poland. Between 1998 and 2002, the unemployment rate successively rose: in 1998 it was 10.6%, and in 2002 almost 20%. That negative trend was reversed in 2003. The greatest drop in unemployment occurred in 2006, when the unemployment rate fell below 15%, reaching 8.9% in September 2008. This was an effect of the economic boom, which brought more jobs and in- creased the number of working persons. Due to the economic crisis, the unemployment rate has been following an upward e ts, and organise trainings in order to trend since 2009. In January 2014, the improve the opportunities for the unem- unemployment rate was 14.0%. In the sa- ployed to nd a job. The unemployed can me period in the previous year, the unem- participate in various activities which sup- ployment rate was 14.2%. port their professional activation, such as intervention works, internships, on-the-job A characteristic feature of unemployment training, training loans, trainings or sup- in Poland is its regional diversi cation; for port for business activity. example, in January 2014, the unemploy- As of 1 May 2004, Polish Public Employ- ment rate in the Mazowieckie Voivodeship ment Services became part of the network was 10.0%, while in Warmisko-Mazursk- of European Employment Services – ie Voivodeship it was as much as 22.4%. EURES. Labour ofces and (since 1 Janu- Problems with nding a job are experienced ary 2015) Voluntary Labour Corps operate by young people, women and the long- within the EURES network, in particular term unemployed (i.e. unemployed forover with regard to international job placement a year). services and consultancy on job mobility on the European labour market. Employ- Voivodeship and poviat labour ofces, ment agency services can also be provi- which are the part of the Public Employ- ded under EURES by entities having ac- ment Services, provide assistance to the creditation from the Ministry of Labour and unemployed and job seekers in nding ap- Social Policy to provide such services. propriate employment and to employers in nding appropriate employees. Therefore, EURES staff in Poland – EURES advi- labour ofces provide a range of services, sors and assistants in voivodeship including: employment agency, vocational ofces and in Voluntary Labour Corps, guidance or assistance in active job seek- as well as employment agents in poviat ing. Labour of ces also carry out various labour ofces, assist EU citizens in programmes which support local or region- nding appropriate employment in the al labour markets, register the unemployed EU/EEA. and job seekers, pay unemployment ben-

4444 Unemployment

More information: – worked under a contract for home http://www.eures.praca.gov.pl based work, and generated income information portal of Polish EURES services from such work in the amount of at http://www.eures.europa.eu least the minimum remuneration for the European Job Mobility Portal work, http://www.psz.praca.gov.pl – provided services on the basis of an information portal of Public Employment agency contract, contract of man- Services date or other service level agree- http://www.mpips.gov.pl ment to which regulations relating to Ministry of Labour and Social Policy mandates apply in accordance with the Civil Code, or cooperated in the NOTE: performance of such contracts; the assessment base for social insu- EU citizens may use the services of rance and Labour Fund contribu- voivodeship and poviat labour ofces, as tions was the amount of at least the well as the services of the Voluntary La- minimum remuneration for work per bour Corps (since 1 January 2015) on the full month, same terms as the citizens of Poland. – paid social insurance contributions for the non-agricultural activity or coope- Unemployment bene ts ration; the assessment base for social insurance and Labour Fund contribu- In order to receive unemployment bene t tions was the amount of at least the in Poland, the following conditions must minimum remuneration for work, be met: – worked during temporary detention or • registration in a poviat labour ofce imprisonment; the assessment ba- competent for the place of residence se for social insurance and Labour (the list of poviat labour ofces is ava- Fund contributions was the amount ilable e.g. at http://www.psz.praca.gov.pl, of at least the minimum remunera- tab Adresy UP, tion for work, • lack of appropriate job opportunities or – worked in an agricultural coopera- offers of internships, on-the-job train- tive, agricultural group cooperative ing, trainings, intervention works or pu- or agricultural services cooperative blic works, as a member of such cooperative; • for the period of 18 months directly the assessment base for social in- preceding the date of registration, for surance and Labour Fund contribu- at least 365 days in total, the appli- tions was the amount of at least the cant: minimum remuneration for work, – was employed and received remu- – paid Labour Fund contributions due neration in the amount of at least to employment or performance of the minimum remuneration for work other paid work in the EU/EEA, for which Labour Fund contributions – was employed abroad and arrived in must be paid, Poland as a repatriated person,

2014 Living and working conditions in Poland 45 Unemployment

– was employed, performed the ser- a) PLN 823.60 (ca. EUR 184) per month vice or performed other paid work in the rst 90 days after acquiring the and received remuneration or gene- right to the bene t, rated income in the amount for which b) PLN 664.70 (ca. EUR 144) per month Labour Fund contributions must be in the next months of the right to the paid. bene t, c) 80% of the amount of the bene t re- The period over which the unemployment ferred to in (a) can be paid in the total benet may be received depends mainly period of entitlement to the bene t, on the situation on the local labour mar- which is less than 5, ket: d) 120% of the amount of the bene t re- • 180 days – for the unemployed who, in ferred to in (a) can be paid when period the period of receiving the benet, re- of entitlement to the bene t is at least sided in the poviat area, if the unem- 20 years. ployment rate in that area as of 30 June of the year preceding the date of ac- NOTE: quiring the right to the benet was not higher than 150% of the average une- The period which is required for acqui- mployment rate in Poland, sition of the right to the benet in Po- • 365 days – for the unemployed who, in land also includes the periods of em- the period of receiving the benet, re- ployment in other EU Member States. sided in the poviat area, if the unemployment rate in that area as of 30 June More information: of the year preceding the date of ac- http://www.mpips.gov.pl quiring the right to the benet was Ministry of Labour and Social Policy higher than 150% of the average une- http://zielonalinia.gov.pl mployment rate in Poland, or if the un- Information and Consultation Centre of employed was over 50 years old and Employment Services, had completed at least a 20-year period www.psz.praca.gov.pl which entitled them for the benet, or Ministry of Labour and Social Policy the unemployed supported at least www.praca.gov.pl one child younger than 15 years old, Public Employment Services online and the unemployed person’s spouse was also unemployed and had lost the Possibility to transfer to right to the benet as the period of col- Poland the unemployment benet lection had expired (after the date when granted in other EU/EEA Member the spouse acquired the right to the State or in Switzerland benet). The amount of the unemployment bene- A person who has acquired the right to t also depends on the number of years the unemployment benet in one of the of employment and on fullling additional EU/EEA Member States or in Switzerland conditions: may transfer that benet to Poland. The

4646 Unemployment benet is transferred on the basis of the petent institution of the country of the PD U2 form and allows the unemplo- last employment the SED U009 docu- yed person to seek jobs in other EU/EEA ment with information that the unem- Member State or Switzerland, e.g. in Po- ployed person has fullled the obliga- land, while receiving the unemployment tion to register with Polish employment benet from the country which has award- services and that they are under super- ed the benet, for 3 months. In special vision, cases that period may be prolonged upon • remain at the disposal of the Polish la- approval of the competent institution. bour ofce and comply with the condi- An unemployed person who would like tions specied in legislation with regard to seek a job in Poland and collect the to unemployed persons. unemployment benet in another EU The unemployment benet will be paid di- Member State or in Switzerland sho- rectly by the competent institution of the uld: country of the last employment to the un- • apply for the issuance of the PD U2 employed, e.g. to the relevant bank ac- document to the competent institution count. The unemployed person may collect of the country which granted the right the bene t for three months after leaving to the benet. The application may be the country of the last employment, but, lodged with the competent institution upon the request of the unemployed, the 4 weeks after the date of registration. In competent institution which awarded the special cases that period may be pro- right to the bene t may extend that period longed upon approval of the competent up to six months. If the unemployed person institution, upon request of the unem- fails to nd a job within that period and still ployed, has the right to the benet, in order not to • remain at the disposal of employment lose it they should return to the country of services for at least 4 weeks before the last employment before the end of that leaving the country in which they have period. the right to the benet, • after arriving in Poland, register as a job seeker in the poviat labour ofce competent for the place of residence in Po- land, within seven days from the date of leaving the country of the last employment, • go to the labour ofce competent for the place of residence in Poland (depending on regional solutions, this may be a poviat labour ofce or the voivodeship labour ofce) in order to submit the PD U2 form there. In Poland, the voivodeship labour ofce competent for the place of residence submits to the com-

2014 Living and working conditions in Poland 47 Health care

Health care services are nanced from both in public and in private health care in- public funds.12 The mandatory health care stitutions. contribution in the amount of 9% of the assessment base (usually revenue) is The right to health care services transferred by the Social Insurance Institu- EU citizens may receive health care servi- tion to the National Health Fund (NFZ); ces free of charge in Poland if: 7.75% of it is subtracted from income tax, they are covered by health insurance while 1.25% is covered by the insured per- • in another EU Member State during son. Persons who reside in Poland and are a temporary stay in Poland (e.g. for not covered by public health insurance at tourism-related purposes, in order to NFZ may acquire the right to health care study or while seeking a job in Poland, if services by registering for voluntary insu- they receive unemployment bene t gran- rance. ted in another EU Member State). EU Health care services nanced from public citizens may then be treated in Poland funds include: at the expense of the health insurance health care services to maintain, save, • institution of the country in which they restore and improve health, as well as have such insurance. However, that ri- other medical procedures which follow ght only covers the services considered from the treatment process or legal pro- necessary for medical reasons, taking visions specied by the Minister of He- into account the nature of those servi- alth, ces and the expected duration of stay health care services in kind – medici- • in Poland. Nevertheless, before leaving nes, medical devices, orthopaedic arti- Poland one should obtain the European cles and supplementary resources rela- Health Insurance Card; ted to the treatment process – for partial • they are covered by Polish health in- payment, paid on a lump-sum basis or surance (on an obligatory or voluntary in full, basis). • health services that accompany treatment – accommodation and alimenta- Obligatory health insurance covers e.g. the tion, sanitary transport services in day following persons: and 24-hour health care institutions. • working on the basis of an employment Health care services may be provided both contract, agency contract or a contract by public and by private entities. They are of mandate, or other service level agre- paid for by NFZ on the basis of contracts ement, for the provision of health services entered • registered in a poviat labour of ce as into by NFZ and the service provider. Tho- unemployed, se services are free of charge for patients • collecting pension, disability pension, certain social assistance benets or certa- 12 The conditions of provision of health care services in family benets, nanced from public funds, as well as their scope, school and university students, PhD stu- have been provided for in the Act of 27 August 2004 • on health care services nanced from public funds dents, – Dz.U. of 2008 No 164, item 1027, as amended. • persons pursuing business activity.

4848 Health care

Obligatory health insurance does not cover persons who work on the basis of a contract for specic work without an employment contract concluded with the same entity.

If one person is insured in a family, the insurance also covers the spouse, children (until the age of 18 or 26, if they study) and parents (if they live together with the insured person), if those persons do not have their own right to obligatory health insurance. Citizens of other EU Member States who reside permanently in Poland and are Since 1 January 2013, the right to health not covered by obligatory insurance might services nanced from public funds has pay voluntary contributions in a voivode- been veried on the basis of the PESEL ship branch of the National Health Fund identication number and an identity docu- (NFZ). ment. For example, this may be an ID card, The right to free health care is granted only passport, driving licence, and in the case with regard to services provided by health of children subject to compulsory educa- care facilities which signed the contract tion and less than 18 years old – a valid with the National Health Fund. student ID. However, documents which conrm the fact of paying health insuran- Receiving health care services ce contributions (this includes, for example, a certicate from the employer (a na- Usually the rst visit in a selected health care facility is connected with registering me-specic monthly report for the insured and selection of a general practitioner, person, an insurance card or document who is also referred to as a primary care from the Social Insurance Institution, so- doctor. called payslip on which the contributions For the purposes of registration, it is ne- are listed) still remain valid. If the patient cessary to verify the right of the patient to does not have any document certifying health care services, which is done by the their right to health care services, they may health care facility. Since 1 January 2013, submit a declaration on being covered by an electronic system has been in ope- compulsory health insurance. ration, i.e. eWU – Electronic Verication of Rights of Beneciaries (Elektroniczna PESEL number (Common Electronic Werykacja Uprawnie wiadczeniobior- System of Population Register) is an ców), which makes it possible to imme- 11-digit symbol which identi es a particu- diately con rm the rights of the patient to lar natural person. The number con-sists health care services nanced from public of the following elements: date of birth, funds.

2014 Living and working conditions in Poland 49 Health care

The Act on health care services nanced an ordinal number, a number which from public funds – Dz.U. of 2008 No 164, identi es the sex and a control digit. item 1027 as amended. Applications for the award of PESEL are submitted in the gmina of ce or city hall.

The general practitioner provides basic treatment and – if necessary – gives referral to doctors of other specialties (under health insurance, visits are free of charge). It is not required to have a referral in order to go to the following specialists: a gy- naecologist and an obstetrician, a dentist (with regard to dental treatment only few services and bene ts are covered by the National Health Fund), a dermatologist, a venereologist, an oncologist, an optician and a psychiatrist, and also in case of an accident, injury, poisoning or other sudden risk for health. A referral is necessary in the case of receiving hospital services (it is not necessary in case of an accident, injury, poisoning or other sudden risk for health). Treatment, examination and medicines while being in hospital are provided free of charge. Medicines are available in pharmacies, generally on the basis of a prescription given by a doctor: • upon payment of a lump sum, or • upon payment of 30% or 50% or the price of the medicine, or • upon full payment, in the case of medicines not listed as reimbursed.

More information: http://www.nfz.gov.pl/ue National Health Fund http://www.mz.gov.pl Ministry of Health

5050 Living in Poland

Income and costs of living • groceries are open from 6.00 (7.00) a.m. until 6.00 (7.00) p.m., some of Currently, the statutory minimum remu- them longer (some shops are also open neration for a full-time employee in Poland on Sundays), amounts to PLN 1,680 gross (ca. EUR shops other than groceries – usually 400), as of January 2014. In 2013, the • open from 11.00 a.m., average monthly gross remuneration in the supermarkets (usually located in the enterprise sector amounted to PLN 3,837 • suburbs of large cities) – usually from (ca. EUR 914). 9.00 a.m. to at least 10:00 p.m., open The costs of living in Poland are diverse, 7 days a week. the highest are in Warsaw and other large In Poland people usually pay in cash but in cities. Examples of prices of basic pro- most shops you can also pay with credit ducts in Warsaw: cards, which are becoming increasingly common. bread PLN 3.27 EUR 0.78 roll PLN 0.28 EUR 0.07 Transport milk (1 l) PLN 2.28 EUR 0.54 Public transport in Poland: • buses: city and suburban (PKS) buses yoghurt PLN 2 EUR 0.48 – nationwide, trains – suburban and long-distance mineral water PLN 2 EUR 0.48 • trains (PKP), butter PLN 4 EUR 0.96 • trams – in larger cities, • underground – in Warsaw, ham (1 kg) PLN 25 EUR 6 • bicycles – in larger cities, such as War- cheese (1 kg) PLN 18 EUR 4.3 saw, Kraków, Pozna, Wrocaw, Gdask, public bicycles can be rented. apples (1 kg) PLN 2 EUR 0.48 Buses, trams and underground run from root vegetables PLN 2.80 EUR 0.7 a very early morning to about 11.00 p.m. There are night buses in large cities. eggs (10 items) PLN 3.68 EUR 0.88 Tickets can be purchased in ticket ma- jam PLN 4 EUR 0.96 chines, at newsagent’s stands (Ruch), in certain shops, on underground stations tomatoes (1 kg) PLN 6 EUR 1.5 or from the driver. Tickets purchased from cinema ticket PLN 18–26 EUR 4.3–6.5 the driver can be more expensive. One type of tickets is used for (city) buses, theatre ticket PLN 50–150 EUR 12–36 trams and the underground, but the tickets are different in each city. This means for example that tickets bought in Kraków Shops cannot be used in Warsaw. Tickets can be Opening hours of shops are determined single-fare or periodic: 24-hour, 30-day, by their owners, but usually they are as 90-day. There are two types of tickets follows: used depending on the city: single-fare

2014 Living and working conditions in Poland 51 Living in Poland

and short-term. A single-fare ticket is valid More information: for one trip only, regardless of the dis- http://www.pkp.pl tance. In such case, after changing the Polskie Koleje Pastwowe (Polish State bus, one must validate a new ticket – un- Railways) less it is a 24-hour, one-week or monthly http://www.lot.pl ticket (these types of tickets are used e.g. LOT Polish Airlines in Warsaw). A short-term ticket is valid http://www.e-podroznik.pl/ for speci c time (e.g. 10 or 30 minutes). timetables / tickets online When travelling on such a ticket, it is pos- http://www.polskibus.com/ sible to change the means of public trans- website of Polski Bus port (this type of tickets is used for example in ód and Warsaw). Tickets for sub- Culture and entertainment urban buses (PKS) may be bought from Museums, cinemas, theatres and concert the driver or at the ticket ofces at bus sta- halls function mainly in larger cities where tions. In suburban areas and in certain Polish cultural life is concentrated. Infor- cities there are also private buses and the mation concerning culture and entertain- so-called busy (small buses) in which the ment in Poland is available in daily news- fare is paid to the driver. papers (on Fridays the main daily newspa- There are four types of trains in Poland. pers include cultural guides for the whole The fastest and the most comfortable are following week) and online. Express and Intercity trains – they stop only in larger cities and usually only have Museums – with interesting collections of two to three stops before the nal destina- both contemporary and old art., are usu- tion. Fast trains have more stops and are ally open from Tuesday to Sunday until cheaper. Regular trains stop at every sta- about 6.00 p.m. Entry fees vary depending tion and are the cheapest. Train tickets on the city, and in some museums admis- can be purchased in ticket ofces on train sion is free on selected days. stations, in ticket machines, online or from the ticket inspector on the train. Tick- More information is available online, for ets bought from the ticket inspector may instance at the following websites: be more expensive. http://www.mnw.art.pl/ the National Museum in Warsaw International and domestic ights in Po- http://www.muzeum.krakow.pl/ land are operated by the following airports: the National Museum in Kraków Warsaw Chopin Airport, Warsaw Modlin http://www.zacheta.art.pl/ Airport, Gdask Lech Walesa Airport, Kra- Zachta – National Gallery of Art ków Airport, Pozna–awica Airport, Wroc- aw Airport, Katowice Airport, Bydgoszcz Theatres – operate in all larger cities. The Airport, Szczecin–Goleniów Airport, ód most famous theatres: the Wspóczesny Airport and Rzeszów Airport. Flight tickets Theatre, the Powszechny Theatre and the can be purchased in ticket ofces at the National Theatre in Warsaw as well as the airports or online. Old Theatre and the Sowacki Theatre in

5252 Living in Poland

Kraków. The most famous musical thea- http://www.narodowy.pl/ tres: the Musical Theatre in Gdask, oper- the National Theatre in Warsaw ettas in Kraków and Gliwice, as well as the http://www.teatrwielki.pl/ ”Roma” Musical Theatre in Warsaw. In or- the Polish National Opera in Warsaw der to see an opera or a ballet, it is worth http//teatrpolonia.pl – Polonia Theatre in going to the Polish National Opera in War- Warsaw saw or to the Warsaw Chamber Opera Theatre. In larger cities, there are private Concert halls function in large cities. The most renowned is the Warsaw Philhar- theatres which are very popular with au- monic. Open-air concerts take place e.g. diences but also critics note their profes- in the Royal azienki Park in Warsaw and sionalism and innovative solutions. The in elazowa Wola, the birth place of the most recognised of them include: Polonia famous composer Frederic Chopin. Theatre in Warsaw, Och-Teatr in Warsaw, Kamienica Theatre in Warsaw, 6 pitro More information is available online, for Theatre in Warsaw, IMKA Theatre in War- instance at the following websites: saw. http://www. lharmonia.pl/ the Warsaw Philharmonic More information is available online, for http://nowa. lharmoniaslaska.pl/ instance at the following websites: the Silesian Philharmonic

2014 Living and working conditions in Poland 53 Living in Poland

Cinemas – there are many of them in Po- land, both large and small. Large cinemas present current lm hits and offer a greater selection of lms than small cinemas. For- eign lms displayed in Polish cinemas are usually not dubbed.

More information is available online, for instance at the following websites: http://multikino.pl/ Multikino cinema network in Poland http://cinemacity.pl/ Cinema City network in Poland

Tourist attractions – In terms of tourism, Poland is an attractive country. The UNESCO World Heritage List includes the following places in Poland: the historic centres of Kraków and Warsaw, the Wieliczka Salt Mine, the Old Town of Zamo, the Biaowiea Forest, the Medieval Town of Toru, the Castle of the Teutonic Order in Malbork, Kalwaria Zebrzydowska, and wooden churches of southern Maopolska.

More information: http://www.poland.gov.pl Ofcial Promotional Website of the Re- public of Poland http://www.poland.pl an online guide to Poland maintained by the Research and Academic Computer Network (NASK) in Polish and English.

5454 Private Life

Giving birth to a child • there are no family ties (blood relationship) between them. The fact of giving birth to a child shall be Persons willing to enter into marriage sho- registered in the gmina Registry Of ce. uld present to the Head of the Registry The fact of giving birth to a child can be Ofce the documents necessary to enter registered by their father or mother, a doc- into marriage. If any of the documents pro- tor, a midwife or other person present at ves particularly dif cult to obtain, the court birth. If the parents of the child are mar- may release the person from the obliga- ried, a shortened transcript of the marriage tion to submit or present such document. certi cate should also be enclosed. If the An EU citizen who wants to enter into mar- child was born in a Health Care Institution riage is obliged to submit to the Head of (ZOZ), it is the responsibility of that institu- the Registry Ofce a document certifying tion to register the birth. that they may do so in accordance with The Head of the Registry Of ce draws up the law of the country of their citizenship. If the Birth Certi cate which is provided in such document proves particularly dif cult three copies free of charge. to obtain, the court, upon request of the EU citizen, may release them from the Marriage obligation to submit such document in Marriage in Poland takes place when non-litigious proceedings. During the pro- a man and a woman at the same time ceedings, the court determines in compli- make a statement in the presence of the ance with the governing law whether the Head of the Registry Of ce that they enter person can enter into marriage. into marriage. Marriage also takes place The evidence of cessation of marriage is when a man and a woman who enter into an abridged copy of the death certi cate or marriage, under the internal law of the a copy of a legally binding decision con- Church or other religious association re- cerning a statement of death or recogni- cognised by national law, in the presence sing the previous spouse as deceased, an of a clergyman declare their will to concur- abridged copy of a marriage certi cate with rently enter into marriage under the Polish an endorsement about its cessation by law (then the Head of the Registry Of ce a divorce, or a copy of a legally binding draws up a marriage certi cate). decision of the court about a divorce. A man and a woman can enter into mar- The evidence of marriage cancellation is riage when they both ful l the following an abridged copy of a marriage certi cate conditions: with an endorsement about marriage can- • they are at least 18 years old, cellation or a copy of a legally binding de- • they are not legally fully incapacitated, cision of the court about marriage cance- • they do not suffer from a mental illness llation. The evidence of non-existence of or impairment, marriage is a copy of a legally binding de- • they are not married to another per- cision of the court determining the non- son, -existence of marriage.

2014 Living and working conditions in Poland 55 Private Life

The last name (last names) which will be used by spouses and the last name which will be used by children from a marriage are entered into the marriage certi - cate on the basis of written statements of spouses.

Death Death shall be registered in the Registry Of ce not later than three days from the day of death. Persons obliged to register death are, in the following order: the spouse or children of the deceased person, the closest relatives or related persons, persons residing in the premises where the death took place, persons who were pre- a primary school, or in other form of kin- sent at death or who saw it, an administra- dergarten education (nursery points and tor of the building in which death took place. nursery education complexes). Children If death took place in hospital or another with special educational needs attend spe- institution, such hospital or institution is cial schools or integration classes in public obliged to report it. schools. A school year in a primary school, lower secondary school, upper secondary Education schools and postsecondary schools lasts from September to June. It is divided into In the Polish educational system there is two semesters. a distinction between compulsory educa- The system of education in Poland con- tion and compulsory schooling. Schooling sists of: is compulsory until 18 years of age, whe- kindergarten – for children aged 3 to reas compulsory education includes two • 5; typesof schools: the 6-year primary school six-year primary school – for children and the 3-year lower secondary school. • aged between 7 (6) and 12 (11); the Children aged 5 or13 6 are obliged to com- criterion for enrolment in a primary plete one-year kindergarten preparation in a kindergarten, a kindergarten division at school is age. At the end of the primary school, children sit a compulsory test (in accordance with the amended Act 13 In accordance with the Act on the system of education as amended in 2009, the obligation of one-year on the system of education, compulsory kindergarten preparation of ve-year-olds has been education begins one year earlier); introduced. 6 year old children are gradually cov- three-year lower secondary school ered by compulsory education (Act on the system • of education – Dz.U. of 2004 No. 256, item 2572, as – for children aged between 12 (13) amended). and 14 (15) (the transition period is in

5656 Private Life

force due to the extension of compul- and after passing all examinations and sory education to children aged 6); the completing school education, also a di- criterion for enrolment in a lower sec- ploma which allows them to take up ondary school is a primary school gra- work in a given profession. duation certi cate. At the end of the Depending on their needs and aspi- lower secondary school, students sit rations, graduates of basic vocational a compulsory examination covering kno- schools may choose among several wledge and skills relating to humani- opportunities to continue education: ties, mathematics and natural sciences. persons willing to complete second- The results of the test and examination ary education, take the high school are provided in the certi cates deliv- nal exams and possibly continue to ered to students; study at a university, may be admit- • upper secondary schools – three-ye- ted to an adult high school and start ar high school, four-year vocational already from year two; high school, three-year basic vocatio- persons only willing to acquire addi- nal school, or post-secondary school, tional professional qualications cur- where the period of education lasts up rently sought on the labour market to 2.5 year. In order to be admitted to are able to enrol in qualifying voca- upper secondary schools (three-year tional courses organised by public high school, four-year vocational high and non-public schools providing school or three-year basic vocational vocational training, institutions such school), students must produce a lower as centres for practical training and secondary school graduation certi - centres for continuous learning, as cate. Graduates of those schools (ex- well as labour market institutions; cept for basic vocational schools) ha- graduates of basic vocational schools ve the right to take high school nal interested in obtaining a technician exams. Persons who pass those exams diploma can complete secondary ed- receive a general certicate of second- ucation, which is necessary to obtain ary education, which is necessary to such diploma, in adult high schools apply for enrolment in a university. In (starting their education from year order to be enrolled in a post-secondary two) and acquire relevant vocational school, it is necessary to have com- quali cations during qualifying voca- pleted secondary education. Students tional courses; of basic vocational schools, vocational • teacher training colleges and training high schools and post-secondary schools colleges for foreign language teachers who pass the examination attesting their – providing training for future teachers qualications in respect of individual in kindergartens, primary schools and qualications identied for particular care and educational centres, and in vocations receive a certicate which the case of foreign language teachers, conrms their vocational qualications, also lower secondary school and upper

2014 Living and working conditions in Poland 57 Private Life

secondary school teachers. In order ter’s degree willing to obtain the third to be enrolled in this type of college, level qualications (doktor – the title a candidate must have a general cer- of Doctor); ti cate of secondary education. Gradu- Post-graduate studies – a form of ates obtain a college graduation di- education where candidates with at ploma or a higher vocational studies least the rst level qualications are graduation diploma. Under the higher accepted, organised by a university, vocational studies graduation diploma, scientic centre of the Polish Acad- a candidate may be admitted to a uni- emy of Sciences, research centre or versity to complete supplementary MA the Post-graduate Medical Educa- studies; tion Centre, to obtain post-graduate • higher education – higher education qualications; in Poland consists of the following lev- Full-time programme – a form of els: higher education where at least one Bachelor level – a form of educa- half of the curriculum takes form of tion for which candidates with the classes which require direct involve- general certi cate of secondary edu- ment of academic teachers and stu- cation are admitted to obtain the dents; rst level qualications (licencjat or Part-time programme – a form of inynier – Bachelor’s or Engineer’s higher education other than a full- degree); time programme, speci ed by the Master level – a form of education senate of the university. for which candidates with at least In order to be admitted to a university, Bachelor’s degree are admitted to candidates must have the general certi - obtain the second level qualications cate of secondary education. The rules of (magister – Master’s degree); admission for the rst year are deter- Uniform MA studies – a form of mined by universities on a discretionary education for which candidates with basis. Universities may also specify the the general certi cate of secondary minimum results of the high school nal education are admitted to obtain the exams which would form the basis for second level qualications (magister admission. Universities may also organ- – Master’s degree); ise additional entrance examinations, yet Doctor level – PhD studies organ- only where it is necessary to verify artistic ised by an authorised organisational skills, tness or special predispositions unit of a university, a scientic centre required to pursue studies in a given eld, of the Polish Academy of Sciences, which are not checked during the high a research centre or international school nal exams, or where the candi- institute which operates on the terri- date has a high school graduation cer- tory of the Republic of Poland, estab- ticate obtained abroad. lished under separate regulations, Studies can be carried out as full-time, which accepts candidates with Mas- part-time, extramural or extension studies.

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The academic year lasts from October to Polish Language and Culture Centre June. It is divided into two semesters. for Polish People from Abroad and For- eigners at Maria Curie-Skodowska Uni- More information: versity in Lublin – http://www.umcs. http://www.buwiwm.edu.pl lublin.pl Bureau for Academic Recognition and In- ternational Exchange http://www.mnisw.gov.p Ministry of Science and Higher Education http://www.men.gov.pl Ministry of National Education http://www.mazowieckie.pl/kuratorium Education Inspectorate (Mazowieckie Voi- vodeship) The Law on higher education – Dz.U. of 2012, item 572 as amended

Learning Polish Polish language courses are organised by universities and private language schools. These can be holiday courses, semester courses, whole-year courses, Polish language workshops or post-graduate studies of teaching Polish culture and Polish language as a foreign language. Such courses are not free of charge. The courses are organised by selected universities: Polonicum of the University of Warsaw – http://www.uw.edu.pl Jagiellonian University in Kraków – http://www.uj.edu.pl School of Polish for Foreigners at the University of ód – http://www.uni. lodz.pl School of Polish Language and Culture at the University of Silesia in Katowice – http://us.edu.pl School of Polish Language and Culture at the Catholic University of Lublin – http://www.kul.edu.pl

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