Legal grounds

As a rule, foreigners from outside the European Union need a work permit to take up a job in Poland. However, there are some exceptions, including certain provisions that apply to international students. You can find more details HERE

Full-time students

Remember that international students in Poland do not need a work permit if:

  • they are the EU/EEA citizens
  • they are full-time students staying in Poland on the basis
  • of a visa or a temporary residence permit during the period of validity of their residence permit
  • they have a permanent residence permit or a long-term resident’s EU residence permit.

Part-time students

The above provisions do not give the right to work to part-time (evening or extramural) students. In connection with the above, if you are a part-time student, to able to work in Poland, your employer is required to obtain a work permit for you, regardless of whether you have a visa or a residence card issued due to taking up education in Poland.

Work: types of contracts

A contract of employment (Polish: umowa o pracę) is the most preferable form of employment among Polish people. There are a few reasons for that, for example: benefits described in the Labour Code (e.g. paid holidays), social contributions, protection in case of contract termination, certificate of employment to the employee, and minimum wage guarantee.

 

In Poland we have several types of contracts of employment.

 

Types of contracts of employment

  • Indenfinite employment contract – it creates a long term labour relationship between the employee and the employer.
  • Fixed-term employment co ntract – it is signed for a period that suits the employee and the employer. It can be extended three times, the fourth extension of this contract changes it into an indefinite employment contract.
  • Probation period contract – it enables the employer to check the qualifications of the employee, this type of contract can be concluded for no longer than 3 months.
  • Preplacement employment contract – it is a type of a fixed-term employment contract, signed in the situation of the excused absence of a regular employee.

However, in Poland, we have also different forms of employment, regulated by the Civil Code, such as:

  • specific-task contract – this type of contract is signed when the employee and the employer do not define the date of work performance, the duration of the employment contract depends on works performance. The employer will pay for on a “payment by results” basis.
  • contract of mandate – you sign this type of contract if you agree to carry out specific tasks for an employer.

In contrast to a specific-task contract, you are not paid for results of your work but for an act of working itself. Since July 2024, a minimum wage for contracts of mandate is set for PLN 28,10 gross per hour.

The contracts of mandate and specific-task contracts are regulated under the Civil Code, and the provisions of the Labour Code do not apply to them (paid holidays, paid overtime etc.).

Change in tax law

Important information for working students

 

In August 2019 Poland introduced a new law regulation. It states that people under 26 years who have either a contract of employment or a contract of mandate are exempt from paying a large portion of income tax.

 

Currently, young people under 26 years can earn up to PLN 85,528 (about EUR 19,890) per year and do not have to pay income tax. This resolution applies also to foreigners who are tax residents or have a contract of employment in Poland. However, if you are not a tax resident* and have a contractor agreement, you cannot benefit from the exemption. 

 

“A tax resident is a person who stays in Poland for more than 183 days in a tax year or has a ‘centre of vital interests’ in Poland. Taxation of foreigners is regulated by bilateral agreements, which stipulate that only foreigners who have a certificate of tax residence in Poland are entitled to a lower tax rate or tax exemption”.

Need a help?

Welcome Center at the University of Lower Silesia DSW is aimed at the international academic community.

As part of our activities, we carry out tasks such as:

  • supporting your interests and crucial issues;
  • providing information about the university;
  • providing information on legal and formal issues;
  • organizing international events and workshops;
  • supporting and advising in general; 

Come to meet us : Strzegomska 55 room 407

Write: welcome@dsw.edu.pl

Call: +48 693010160