Poland — Business: Payroll

Key facts

• The minimum remuneration from 1 January 2026 is PLN 4,806 gross a month.
• The contribution base is gross salary including all monetary allowances.
• Annual pension and disability contributions stop at 30 times the forecast average monthly salary.
• The employer collects the employee health contribution of 9% and pays sick pay for the first 33 days of incapacity each year.

Steps

1. Step 1: Register the Company — Register the company with the National Court Register (KRS) and obtain a tax identification number (NIP). This process may involve various government agencies and stakeholders, but specific steps are unclear.
2. Step 2: Obtain Required Permits and Licenses — Obtain necessary permits and licenses for the business, but the specific requirements and procedures are uncertain.
3. Step 3: Comply with Payroll Regulations — Report payroll to the Social Insurance Institution (ZUS) and the Labour Office (PUP), and adhere to Polish labor laws. However, the exact procedures and regulations are uncertain.