Polish words from contracts and documents — in simple terms. What it is, why it is needed, and what to pay attention to. Search by word or select a category.
Personal identification number in Poland (11 digits) — equivalent to RNOKPP in Ukraine. Required for work, banking, medical care, taxes. Issued at the urząd gminy based on place of residence.
Special status for Ukrainian citizens under temporary protection. Grants the right to legal stay and simplified employment (via notification to PUP).
Tax identification number. Mainly required for sole proprietors (JDG) and companies. An employed worker usually only needs a PESEL.
Social Insurance Institution — the Polish equivalent of the Pension Fund. Collects pension, sick leave, and insurance contributions. Paid partly by the employee, partly by the employer.
ZUS contribution. Deducted from the gross salary: pension (9,76%), disability (1,5%), sickness (2,45%).
Health insurance contribution — 9% of the base amount. Entitles you and your family members to free medical treatment in the public NFZ system.
National Health Fund. If you are insured (pay składka zdrowotna), treatment in public hospitals and clinics is free of charge.
Personal income tax. Deducted from salary in advance; once a year, a PIT-37 declaration is submitted, and overpayments can be refunded.
Statement to the employer granting a monthly tax allowance (reduces the advance PIT by ≈ 300 zł). Submitted to one employer.
Annual tax return for employed individuals. Submitted by April 30 for the previous year; often results in a tax refund.
Tax-deductible expenses that reduce the taxable base. Under umowa o pracę — a fixed amount, under umowa zlecenie — 20%.
Salary "on paper", before deductions. ZUS, health insurance, and PIT will still be deducted from it. Employers usually specify gross amounts.
Take-home pay — the actual amount received into the account after all deductions.
Employment contract. Offers the highest protection: paid leave, sick leave, protection against dismissal. All ZUS contributions are mandatory.
Mandate contract, often hourly. More flexible, but fewer guarantees. Sickness insurance is voluntary; no contributions for students under 26 years old.
Specific work contract ("task"). No ZUS contributions, but only for a specific result, not for ongoing work. Closely inspected by the tax authorities.
Certificate of employment that the employer must issue upon termination. Confirms work experience and is required by the next employer.
Simplified basis for a foreigner's work (up to 24 mo.). The employer registers it with the PUP. Cheaper and faster route than a work permit.
Work permit from the voivode for a foreigner working for a Polish company. Required when oświadczenie is unavailable for the country.
Residence card — confirms a foreigner's right to legally reside in Poland for a specified period. Issued after a positive decision on a residence permit.
Document for people of Polish descent. Grants benefits: exemption from work permits, free type D visa, simplified procedure for obtaining residence.
Voivode — head of the region; their office issues work and residence permits to foreigners.
Powiat Labor Office. Registers oświadczenia and notifications of employment of foreigners.
National long-term visa (over 90 days), specifically for work (cel 06). Unlike visa-free stay, it allows employment.
Registration of place of residence in the gmina. Often required for official documents; free of charge.
Tenancy agreement. Protects both the tenant and the landlord. Check the kaucji (deposit) amount and return conditions.
Rental deposit (usually 1 month). Refundable upon moving out, provided the property is undamaged.
Overtime hours. Paid with a premium: +50% on weekdays, +100% on Sundays, holidays, and night shifts.
Paid annual leave under umowa o pracę: 20 days per year (seniority <10 years) or 26 days (seniority ≥10 years).
Electronic sick leave. Paid under umowa o pracę (80% of the rate), under umowa zlecenia — only if voluntary sickness insurance was paid.
Minimum wage set by the state. In 2026 — 4 806 zł gross/mo or 31,40 zł/h. It is illegal to pay less.
Tax-free allowance — 30 000 zł per year. No tax is levied on this amount; this is often the reason for a tax refund in the PIT-37 declaration.
Tax relief for employees under 26 years: PIT is not withheld at all. Because of this, the net salary for young people is noticeably closer to the gross salary.
Employer's certificate of your annual income and tax advances paid. It is used as the basis for completing the PIT-37 declaration.
State online service where the PIT-37 declaration is already partially pre-filled automatically. You need to check and approve it — this is often where overpayments are refunded.
Tax advance withheld by the employer from the salary every month. At the end of the year, it is compared with the actual tax, and any overpayment is refunded.
Probationary period at the start of employment (up to 3 months). The terms are the same, but the notice period is shorter.
Notice of contract termination. The period depends on seniority and contract type; immediate dismissal without grounds is not allowed.
Medical check-up before starting work — paid by the employer. Asking the candidate to pay for it is illegal.
Mandatory occupational health and safety training before starting work. Conducted and paid for by the employer, not the employee.
Financial compensation for unused annual leave — paid upon termination of employment.
Temporary residence permit (usually up to 3 years). It serves as the basis for issuing a karta pobytu.
Polish application for Ukrainian citizens under temporary protection — an electronic document of status and PESEL UKR.
Polish state application with electronic documents (mDowód etc.). It is also used to confirm status and data.
Polish instant payment system using a code from the banking application. Convenient for paying and transferring money without a card.
Utility bills. Clarify whether they are included in the rent price or paid separately — this significantly changes the actual cost.
This is a basic glossary of the most essential terms for working and living in Poland. We are gradually adding new words — if something is missing, write to us and we will explain it.
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