Overview of Payroll in Poland

Overview of Payroll in Poland

  • Country

    Poland

  • learning hour's

    6

  • Material Year

    2023

Overview

A country that has some legislation left over from the communist era but also has many other aspects of employment law to reflect the modern era. Tax is operated as source, PIT, with specific processes for determining if there is a higher rate of tax to be applied. Social security covers a range of insurances and there are employer contributions to be considered.

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Poland and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Poland, are clear about employer obligations including those for Poland residents and non-residents, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips. Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that income tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

Course Trainers

  • Justyna

    Payroll Manager

    She focuses on the management, effectiveness, and coordination of her teams workflow, as well as ongoing supervision of the quality of services rendered by payroll specialists. She has long-term experience in payroll and HR consulting and advisory (including the employment of foreigners in Poland or the employment of Polish citizens abroad) for companies from various sectors. She speaks at numerous conferences and seminars on HR administration and payroll issues.

What will be covered?

Country Overview:

  • Country overview
  • Business culture
  • National minimum wage

Employment Law:

  • Benefits in kind including cars and large benefits
  • Stock options
  • Per diem rates
  • Home to work travel
  • Moving jobs
  • Starters and leavers
  • Pension schemes and company social benefit fund
  • Civil debt recovery
  • Employee contracts
  • Redundancy
  • Notice periods
  • Working time
  • Statistical returns
  • Tax:

  • Personal income tax (PIT)
  • How to calculate tax
  • Tax free items
  • Personal tax credits
  • Higher rate tax
  • Tax office
  • Tax year end including PIT-11 and PIT-40
  • Social Insurance:

  • Social security
  • Different types of insurances
  • Rates
  • Examples
  • Labour and bankruptcy fund
  • Health care cover
  • Private medical insurance
  • Making returns via PŁATNIK and reconciliations
  • PESEL numbers
  • Paying over social security to ZUS
  • PRRON returns and payments
  • Payroll Administration:

  • Salary regulations
  • Work certificate
  • Employee records
  • Payment of salary
  • Payslip requirements
  • Leave:

  • Unpaid leave
  • Sickness
  • Maternity pay and leave
  • Other leave
  • Annual leave including calculation and payment
  • Public holidays
  • Summary
    Polish payroll legislation has one foot in its communist past and the other firmly in the present day. Our course helps attendees understand both as they explore the fundamentals of payroll processing in Poland; offering all the information needed to remain compliant and supervise providers as they work on your behalf.