Expatries Network
Poland

Employment contract and termination in Poland

In Poland, the drafting of the employment contract commits the payroll for its whole duration: the language used, the form adopted and the mandatory particulars are fixed by local law, not by the practice of head office.

Termination is the moment when drafting errors are paid for. Final settlement, notice, severance and exit documents obey local rules that the payroll manager applies every month: it is that person, and not the legal department at head office, who spots a poorly drawn contract. Having the model contract reviewed by the firm that will run the payroll costs little and avoids most disputes.

The distinction between employment contracts and civil law service contracts shapes the whole of Polish practice. The choice has direct consequences for contributions, leave and protection against termination, and the characterisation adopted by the parties does not bind the labour inspectorate. This is the first point to examine in a Polish payroll inherited from a predecessor.

The white list of value added tax payers is the second reflex. This public register shows the bank accounts declared by each company, and a payment of significant size to an unlisted account costs the payer deductibility of the expense. The check is free and instantaneous.

The national court register extract states, finally, the company's mode of representation. Joint representation by two management board members is common and governs the validity of a signature.

The local framework in Poland

Working languages
Polish
Payroll currency
PLN
European status
European Union member state

Points to watch in Poland

Trois réflexes pour un dossier polonais. Vérifier le compte bancaire de facturation du partenaire sur la biała lista podatników VAT : c'est gratuit, instantané, et un compte non listé expose GCFFS à la perte de déductibilité au-delà de 15 000 PLN. Contrôler le sposób reprezentacji porté à l'extrait KRS, la représentation conjointe de deux membres du zarząd étant très fréquente en Pologne. Enfin, demander la police d'OC et lire son objet : l'obligation légale ne vise que la tenue des livres comptables, si bien qu'un cabinet spécialisé en paie peut n'avoir aucune assurance — l'exiger alors contractuellement, avec une garantie couvrant nommément les erreurs de paie et de déclarations ZUS.

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