Key documents required when employing a worker in Poland

As a general rule, an employer cannot allow an employee to start work without a valid medical certificate confirming there are no medical restrictions preventing the employee from working in a specific position. The employee must therefore undergo a required occupational medical examination. Before starting work, the employee should also complete occupational health and safety training. In addition, the employer is responsible for assessing and documenting occupational risks related to the employee’s position and informing the employee about possible workplace hazards.

Before employment starts, the employer should collect all documents and information necessary to properly establish and manage the employment relationship. Depending on the employee’s situation, these may include personal data questionnaires, documents confirming education and previous employment, the PIT-2 form, and other declarations required for tax and social security purposes. All employee records must be properly maintained and stored in accordance with Polish regulations.

Another important issue is the introduction of appropriate internal regulations and procedures. The employer should determine which regulations are required, taking into account, among other things, the number of employees. These may include workplace regulations and remuneration regulations. Depending on the organisation of work, it may be necessary or recommended to introduce remote work regulations. If the employer provides additional non-salary benefits, clear rules concerning their availability and financing should also be established (e.g. employee benefit regulations). This is particularly important if employees cover part of the cost of such benefits.

Additional obligations apply when employing foreign nationals. Before allowing a foreign employee to start work, the employer should verify both the legality of the employee’s stay in Poland and their right to work. A valid document confirming the right to stay in Poland should be checked and a copy should be kept by the employer. It is also necessary to determine whether the employee requires a work permit or is exempt from this requirement. Employing a foreign national without the required documents may result in legal and administrative consequences for the employer.

After the employment relationship begins, the employer must maintain proper work time records. These records make it possible to correctly calculate the employee’s working time, salary and other employment-related benefits. They should include, among other things: hours worked, annual leave, sick leave, and other justified or unjustified absences.

Proper preparation of the employment process before the employee’s first working day reduces the risk of non-compliance with Polish labour law and provides a solid basis for correct HR and payroll administration throughout the employment period.

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Anita Tulak is a graduate of the Faculty of Law and Administration and a tax advisor at the National Chamber of Tax Advisors. She has passed through all levels of career in accounting and tax law, from assistant to partner of a law firm and worked for recognised private consulting firms and the “Big Four” company PwC.