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POLONIA CONDICIÓNS DE VIDA E DE TRABALLO (VERSIÓN EN INGLÉS)
BUSCA DE EMPREGO
How to find a job
There are various methods of seeking work in Poland. An application (a CV and a letter of
application) sent directly to an employer increases the chances of employment. It is possible to
seek job offers through state employment agencies, non-state employment agencies, press
advertisements, and through the Internet.
Job seekers in Poland can use the employment-agency services of the District Labour Offices.
To use these services an unemployed person or a jobseeker must be registered with the
District Labour Office (the following are required: school certificates, work certificates and a
personal identification document). The majority of Labour Offices and the Centres of
Information and Professional Career Planning have computer terminals with Internet access at
their disposal, for their customers. There is also access to job advertisements in the press, both
local and national.
Non-state employment agencies, on the other hand, undertake the search and selection of
personnel for employers. This recruitment method is becoming increasingly popular, especially
in large urban centres such as Warsaw, Poznan, Cracow, etc. Agencies should maintain an
entry in the register of employment agencies. An agency may not charge any fee to persons
whom it assists in the search for employment, except for actual costs related to a work
assignment.
The most popular national Polish daily newspapers with job offers are: Gazeta Wyborcza
(‘Praca’ supplement on Mondays), Rzeczpospolita (‘Moja Kariera’ supplement on
Wednesdays), and Życie Warszawy (‘Praca I Nauka’ supplement on Wednesdays).
Furthermore, job offers are published in all local daily newspapers.
The internet is a rich source of information on jobs in Poland. It is possible to find there jobs
on offer at advisory services and at labour exchanges, as well as information on companies
offering jobs.
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Texto editado por última vez: 07/2011
How to apply for a job
An employer advertising a job vacancy usually requests a résumé (curriculum vitae) to be
submitted, containing the following information: personal information (name, surname,
address, contact telephone number, e-mail), information regarding professional experience
(work of any kind, work which helped the applicant gain experience relevant to the new
workplace), education and professional qualifications, as well as any additional skills.
The résumé should be as concise as possible and it should fit on one sheet (two sheets
maximum) of plain white A4 paper. Below the résumé the applicant should give his/her
consent to the processing of personal data, confirmed by the person’s handwritten signature,
and worded as follows: ‘I declare that I agree to storing and processing my personal data
insofar as it is necessary for the recruitment process (pursuant to the Personal Data Protection
Act dated 29.08.1997 as amended).’
The covering letter is another document that is required and this should state why the
applicant is applying for the particular job offer. It is rather more personal than the résumé.
Typically, it takes up one A4 page and must be signed in manuscript.
Sample résumés and covering letters may be found, for example, on the Internet site
www.psz.praca.gov.pl, tab ‘How to prepare for an interview?’, as well as on the Europass
website (link below).
A résumé and a covering letter may be delivered in person, by regular mail or by e-mail. The
employer includes the method of contacting the candidates in the vacancy advertisement.
The employer performs the initial selection of candidates on the basis of the documents
submitted and then conducts job interviews with the selected candidates.
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Small businesses and work providers employing between several and a dozen or so workers
usually do not require any applications (CVs and covering letters) to be submitted and
candidates are recruited as a result of a direct meeting with the employer.
Texto editado por última vez: 07/2011
TRASLADO A OTRO PAÍS
Finding accommodation
It is possible to look alone for apartments for rent and for sale, by reading newspaper ads as
well as Internet ads, by placing own ads in newspapers and in Internet portals, and by using
property agencies. Using property agencies increases the cost of the accommodation search by
the amount of the agency’s commission to be paid. In the case of rent, this commission is
usually equivalent to a monthly rent, while in the case of purchase, it amounts to approx. 2-3%
of the apartment’s price.
Rent to be paid for an apartment depends on the location, standard and size of a dwelling The
most expensive are apartments in Warsaw and in other large cities – rates for renting a studio-
type apartment are from PLN 1300 to PLN 2000 (charges for utilities not included).The smallest
apartments are relatively the most expensive. Charges for gas, electricity, heating and water
are usually not included in the rent.
Apartments in Poland may be purchased using primary (new) or secondary (used) property
market offers.
When it comes to the primary market, the apartments in the shortest supply are two-room
apartments with a surface area of approx. 40-55 m2. If someone is looking for an apartment by
him/herself, he or she should go to a selected building developer’s sales office, check the legal
issues associated with the investment, check the land register, as well as check the National
Court Register to make sure that the company holds a building permit and that it is not
bankrupt, etc. In the case of new apartments, the price depends on the housing standard of a
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building, the location of the building investment itself and of the particular apartment. The
prices of apartments are lower in smaller urban centres.
Texto editado por última vez: 07/2011
Finding school
The local educational authorities maintain lists of public nurseries and schools in particular
regions. Lists of non-public institutions are available from local government educational
authorities. Lists of public schools and education institutions are published on the website of
the Ministry of National Education.
Primary and lower secondary schools are divided into catchment areas – the parents register
their children with schools within their residential districts.
The school year comprises approx. 185 days between September and June and is divided into
terms, and in adult education establishments into two semesters . School education takes
place 5 days a week. In adult education establishments learning takes place full-time (3 or 4
days per week) or part-time (2 days every 2 weeks).
As a result of an amendment in March 2009 of the Education System Act, changes were
introduced to some of the provisions, which refer to educating students who are not Polish
citizens. The education payment for secondary education students who are not Polish citizens
has been abolished.
Persons who are not Polish citizens are entitled to education and care in public kindergartens,
and subject to compulsory education, they shall have access to education and care in public
primary schools, lower secondary schools, and public art schools, as well as other education
institutions, including art institutions, on the same terms as Polish citizens.
Persons who are not Polish citizens and are subject to compulsory education have access to
education and care in public secondary schools on terms applicable to Polish citizens up to the
age of 18 or when they have completed secondary school.
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These persons are entitled to additional, free of charge, Polish language classes, as well as to
remedial instruction in school curriculum subjects and to assistance provided by persons using
the students’ mother tongue, employed by the school as a teacher’s assistant.
A school may also organise the teaching of the mother tongue and of culture of the
abovementioned persons.
Texto editado por última vez: 07/2011
Taking a car with you (includes information on driving licences)
The implementation of the principle of free movement of people, is one of the
cornerstones of our European construction, has meant the introduction a series of
practical rules to ensure that citizens can travel freely and easily to any Member State of
the European Union. Travelling across the EU with one’s car has become a lot less
problematic. The European Commission has set a series of common regulations
governing the mutual recognition of driving licences, the validity of car insurance, and
the possibility of registering your car in a host country.
Your driving licence in the EU
There is currently no common EU driving licence in place, but the EU Member States
have introduced a “Community Model” driving licence. This common model ensures
that driving licences issued by different EU countries are easily recognised in other
Member States. A principle of mutual recognition is generally applied. The licence is
issued in accordance to national law, but should incorporate provisions concerning the
Community Model, such as the basic conditions to be granted a licence.
Old driving licences issued before 1996 do not have to be exchanged for the new
Community Model driving licence and remain valid until their expiration.
If an EU citizen takes up residence in another Member State, it is not necessary to
exchange the driving licence, although many often do for practical reasons. Also, some
Member States require that additional data be entered onto the licence to fulfil certain
administrative requirements.
In the event of expiry, loss or theft, a new driving licence can be issued in the Member
State of residence, in accordance to national conditions. Citizens should contact the
competent authorities.
Registering your car in the host country
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In the event you reside in another EU Member State and drive your car there for more
that six months, you will be obliged to register the car with the local authorities and pay
the host country’s registration tax.
Car Insurance
EU citizens can insure their car in any EU country, as long as the chosen insurance
company is licensed by the host national authority to issue the relevant insurance
policies. A company based in another Member State is entitled sell a policy for
compulsory civil liability only if certain conditions are met. Insurance will be valid
throughout the Union, no matter where the accident takes place.
Taxation
Value Added Tax or VAT on motor vehicles is ordinarily paid in the country where the
car is purchased, although under certain conditions, VAT is paid in the country of
destination.
More information on the rules which apply when a vehicle is acquired in one EU
Member State and is intended to be registered in another EU Member State is available
on the link "Motor vehicle tax".
Registration procedures and residence permits
EU/EEA/Swiss nationals can enter Poland with a valid travel document or other valid
identification document confirming their citizenship. Family members of EU/EEA/Swiss
nationals who are not citizens of these countries can enter Poland with a valid travel document
and a visa, if required.
If an EU/EEA/Swiss national resides in Poland for more than 3 months, he/she is required to
register his/her stay and any family member who is not an EU/EEA/Swiss national is required
to obtain a residence card for an EU citizen’s family member which is issued for a period of
5 years. Applications should be submitted in person to the competent regional governor, at
the place where he/she is residing, no later than on the day following the end of the 3rd
month from the date of arrival. The regional governor issues a residence registration certificate
for the EU/EEA/Swiss national. A fee of PLN 1 is payable for the issue of a residence
registration certificate of an EU family member. The fee for the issue of a residence card for a
UE national family member is PLN 30.
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After a continuous period of residence of 5 years on Polish territory, an EU/EEA/Swiss national
obtains a right of permanent residence. A family member obtains a right of permanent
residence after a continuous period of residence of 5 years on Polish territory with an
EU/EEA/Swiss national. A competent regional governor at the place of residence issues a
document confirming the right of permanent residence for the EU/EEA/Swiss national who has
obtained the right of permanent residence, if he/she applies for said document in person. The
EU/EEA/Swiss national’s family member is required to apply to the regional governor in
person, in order to obtain a permanent residence card for the EU citizen’s family member. The
application must be submitted before the residence card expires.
Fees of PLN 30 are payable for the issue of documents confirming the right to permanent
residence and for the issue of a permanent residence card of an EU national family member.
Texto editado por última vez: 07/2011
Checklist for before and after you arrive in a country
It is advisable to do the following before coming to Poland:
1. Use the services of the national EURES advisor or contact the Polish EURES staff, preferably from the region where you seek employment. This allows you to obtain information about the job market, job offers and living and working conditions in Poland. The contact information for EURES staff can be found on the European Job Mobility Portal website and the Polish EURES website.
2. Check the information on the recognition of your qualifications in Poland. In order to do this, you should contact the Office for Academic Recognition and International Exchange.
3. Find employment (or at least begin searching for a job) and information on the employers that you plan to contact after you arrive. Check the conditions offered and ensure they meet your requirements if you find employment.
4. Obtain a European Health Insurance Card because it guarantees access to healthcare services in case of accident or sickness and purchase accident insurance or private health insurance (optional).
5. Prepare a set of documents, including: valid identification document, birth certificate, all agreements and correspondence with the employer, documentation concerning previous employment, education, courses and additional qualifications, as well as references translated into Polish.
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6. Find accommodation. Offers of properties for rent and for sale may be found via the Internet, in local papers, or in property agencies.
7. Ensure you have enough financial resources to support yourself until your first pay cheque.
It is advisable to do the following after arriving in Poland:
1. Meet the employer to ensure the previous conditions related to employment or a job interview are still valid.
2. Open a bank account (in order to be eligible to do so, a foreign national must have full legal capacity, be employed by an entity located in Poland or receive a pension, a retirement pension or a scholarship). When opening a bank account, apart from an identification document, an employer’s certificate of employment in a country or a document confirming a pension, a retirement pension or a scholarship is required.
3. Citizens of EU/EEA countries are not required to hold a work permit but if their period of residence exceeds 3 months, they must register their stay in Poland. To this end, they need to visit a Region Office.
4. Apply for a Tax ID No (NIP) to the competent taxation office governor at the place of residence in Poland.
5. If the period of residence exceeds 2 months, you may also apply for a Personal ID No (PESEL) to the Department of National Registers in the Ministry of Internal Affairs and Administration. The Personal ID No will become the second means of identification, after the Tax ID No., and it will replace the passport series and number.
6. Register with your chosen local clinic and choose a general practitioner. In order to do so, you should contact a local branch of the National Health Fund (NFZ).
Texto editado por última vez: 07/2011
CONDICIONES DE TRABAJO
Kinds of employment
An employment contract may be concluded with a person aged 18. Persons aged 16 - 18
(underage) may also be hired.
The basis for employment is an employment contract, which may be concluded for an
indefinite period, a definite period or a period for completing a specified job. Each of the
above agreements may be preceded by an employment contract for a probationary period not
exceeding 3 months.
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The most frequent type of employment contract in Poland is the full-time employment
contract for an indefinite period. However, more and more employment contracts for a
definite period have been concluded recently. Two entities are allowed to conclude only two
agreements if the interval between the termination of the previous agreement and the
conclusion of the following employment contract does not exceed a month. The conclusion of
another (third) agreement between these parties is legally equivalent to concluding an
agreement for an indefinite period.
Agreements concluded for a definite period which concern seasonal work or replacement for
an absent employee are not subject to such restrictions.
At the same time, for employers who are entrepreneurs (natural or legal persons as well as
shareholders of partnerships involved in business activities), regulation by the Code of
contracts for a definite period has been temporarily suspended pursuant to the Act of 1 July
2009 on mitigating the effects of the economic crisis for employees and employers. In the
period of validity of the Act, i.e. from 22 August 2009 to 31 December 2011, the period of
employment on the basis of an employment contract for a definite period, or a total period of
employment on the basis of consecutive employment contracts for a definite period between
the same parties to the agreement, may not exceed 24 months. In such cases, an agreement
concluded less than 3 months before the previous contract for a definite period has been
terminated or expired is considered to be a subsequent contract for a definite period.
Therefore, employers – entrepreneurs may conclude an unlimited number of contracts for a
definite period with their employees, but they cannot exceed a period of 24 months.
Other types of non-standard forms of employment include:
part-time employment, which may not involve work and remuneration conditions less favourable than the same or similar type of work on a full-time basis;
Temporary work – the employee is hired by a temporary employment agency on the basis of an employment contract, solely for the purposes of working on a temporary basis for and under the direction of another business; a so called employer of the user. Temporary work may include work of a seasonal, periodical, or ad hoc nature, or as a replacement of the user employer’s absent employee;
teleworking is a type of work which can be regularly performed outside the workplace, by means of electronic communication, pursuant to telework legislation. The job can be of a teleworking character from the time it is commenced or it can be introduced later on during the employment. Both of these options are characterised by the
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freedom to choose telework, Legislation concerning telework contains employee guarantees associated with equal treatment and protection against discrimination in the event of undertaking work in the form of telework as well as protection against being refused the option to choose such a form of work.
Texto editado por última vez: 07/2011
Employment contracts
An employment contract is one of the bases for commencing employment. Other bases for
commencing employment include: an appointment, a nomination, the selection of a collective
work agreement. Bases for commencing employment other than an employment contract may
be used, if legal regulations so permit.
Work agreements are concluded in writing. If an employment contract is not concluded in a
written form, an employer must confirm a type of an agreement and its conditions for an
employee in writing on the day an employee starts work, at the latest.
An employment contract determines the parties to an agreement, the type of agreement, the
date of its conclusion and conditions of work and pay, and in particular: the type of work, the
place at which work is carried out, remuneration for the type of work, specifying pay
components and legal grounds for their establishment, whether the work is part-time or full-
time, and a start date.
Amendments to terms of employment contracts must be made in writing and may be
undertaken by the mutual agreement of the parties or by notice of an amendment by an
employer.
A mutual agreement that leads to the amendment of an employment contract may entail
substantial changes in the content of the employment contract with regard to the type of
work, its location, remuneration and working hours.
A notice of amendment to working terms or remuneration is carried out by an employer if
new conditions are offered to an employee in writing. In the case of an employee’s refusal to
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accept conditions offered in a notice of an amendment, an employment contract is dissolved
at the end of a notice period.
An employment contract may be dissolved by either of parties with a notice period, without a
notice period or on the basis of a mutual agreement.
Texto editado por última vez: 07/2011
Special categories
Employment of persons aged 16-18 (underage) takes place on the basis of separate work
agreements, concluded to prepare them for a profession or for purposes other than preparing
them for a profession. Employment of young workers is also allowed if it is light work.
Employment of persons aged below 16 is prohibited. Nevertheless, the Labour Code covers
exceptions to this rule.
Namely, work or other payable activities carried out by a child before the age of 16 is
permissible only for employers carrying on a business of the following nature: cultural, artistic,
sports, and advertising and requires a prior consent of a litigation friend, or the child’s legal
guardian, as well as the approval of the relevant work inspector.
Employment of young workers involves working time restrictions (e.g. their employment may
not involve working at night or overtime). Employment of young workers for prohibited works
specified by the relevant regulation is not permitted.
Women’s work is subject to a specific protection in connection with pregnancy and
motherhood:
an employer may not give notice or terminate an employment contract during pregnancy or maternity leave;
an employment contract concluded for a definite period which would be subject to cancellation after the third month of pregnancy is subject to extension until the day of childbirth;
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a pregnant employee may not work overtime or at night. without her consent, a pregnant employee may not be assigned to work outside of her regular workplace, or to work as part of an equivalent working time system .
Women in general may not be employed for works that are particularly arduous and
detrimental to their health, a list of which has been defined in a relevant order.
The rules for hiring disabled persons are regulated by the provisions of the Act on Vocational
and Social Rehabilitation and the Employment of Disabled Persons.
The working hours for a disabled person may not exceed 8 hours a day and 40 hours a week.
In the case of a disabled person with a severe or a moderate degree of disability, the
working hours may not exceed 7 hours a day and 35 hours a week. A disabled person must not
be employed at night or work overtime.
It should be noted that from 1 January 2012 the working hours of disabled persons deemed to
have a severe or moderate degree of disability will be 8 hours a day and 40 hours a week. This
does not mean that these persons will not be able to benefit from reduced working hours. In
this matter, the binding document will be a certificate from the examining doctor carrying out
preventive check-ups of employees or, in their absence, a doctor caring for that disabled
person, on the advisability of having reduced working hours.
The above principles are not applied to persons employed under care unless – at the request
of an employed person, a doctor carrying out preventive check-ups of employees, or, in their
absence, a doctor caring for that person – the contract expressly so stipulates.
A disabled person is entitled to a work break for rehabilitation, exercise or rest. The break
time is 15 minutes and this counts towards working time.
The application of working time rules for disabled persons does not result in a reduction in
remuneration, which is paid as a fixed monthly amount.
A person deemed to have a severe or a moderate degree of disability is entitled to additional
annual leave of 10 working days per calendar year. Such a person acquires the right to his/her
first additional leave after working for one year from the date of being certified for one of
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these degrees of disability. Additional leave is not due to a person entitled to an annual leave
of more than 26 working days, or to an additional leave due under separate regulations.
If the period of additional leave due under separate regulations is less than 10 working days,
then instead of this leave, a disabled employee is entitled to the additional leave defined in the
Act on Vocational and Social Rehabilitation and Employment of Disabled Persons, i.e. leave of
10 days.
A person with a moderate to severe degree of disability has the right to leave work, while
being entitled to receiving remuneration:
1. for 21 working days in order to participate in a rehabilitation treatment, no more than once per annum;
2. in order to have specialist tests, medical or therapeutic treatments, and also in order to obtain orthopaedic appliances or to have them repaired, provided that these are unable to be done outside of working hours.
The remuneration for the abovementioned work leave is calculated as a monetary equivalent
of holiday leave.
It is possible for a person deemed to have a severe or moderate degree of disability to be
employed by an employer who does not provide supported employment where the employer
adapts the workstation to the needs of the disabled person (the National Labour Inspectorate
carries out control in this regard), or employs such a person on a teleworking basis.
In order to obtain information about assistance in exercising their right within the scope of
employment and work conditions, disabled persons should contact the State Labour
Inspectorate, an institution appointed for controlling and observing the Labour Law, and
labour courts.
Texto editado por última vez: 07/2011
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Self-employment
Polish law covers a wide range of legal forms, enabling companies to choose between an
individual business activity, a private partnership, a partnership without a legal form and a
joint stock company. Factors determining the final decision with regard to the form include,
among others, requirements relating to initial capital, the scope of partners’ responsibilities
and formalities related to establishing an enterprise. An EU citizen may conduct a business
activity in Poland according to the same rules as a Polish citizen.
An individual business activity conducted by an individual:
A popular form of self-employment is conducting a business activity on the basis of an entry in
the business activity register. In order to conduct such an activity, an EU citizen should carry
out the following actions:
submit an application for entry in the business activity register at the city or commune office at the place of residence or the place of business activity. The application may be submitted personally, sent by registered post (in such case, it must be signed by the applicant and the signature must be certified by a notary), or sent in electronic form signed with an electronic signature (the form is available on the website of the town or municipality). The application to be registered in the business activity register is also an application to be given a REGON (business register), an application to be issued with NIP (Taxation ID number), and registration as a contributions payer with the Social Insurance Institution. The registering body provides the entrepreneur with a certificate of entry and forwards details to a Taxation Office nominated by the entrepreneur, a relevant Statistical Office, and to the Social Insurance Institution. The application for the entry to the register is free of charge. From 1 July 2011 the application may be submitted via the special nationwide website and at any municipality office, regardless of the place of residence or business activity;
obtain a company stamp which may be required for financial and banking purposes. It should include the following data: full company name, registered office and NIP;
open a company bank account – entrepreneurs in Poland are not required to hold a bank account. However, having a bank account is required for larger financial transactions and it facilitates formalities in different offices. The following documents are required when opening an account (this depends on the requirements of specific banks): ID card, up to 1 July 2011 a copy of the certificate of entry into the business activity register (including the original for validation), sometimes a copy of the certificate of being issued with REGON (including original for validation), sometimes a business stamp. The Tax Office should be informed about the opening of an account.
select a taxation method at the Taxation Office prior to the commencement of the business, and no later than on the day the business commences. This may be done by completing an appropriate form and delivering it to the Taxation Office designated for
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the area where the business will operate from or sent it by post. . The following taxation methods are available: fixed tax amount, fixed tax on revenue, revenue and expense ledger, and full accounting. The Taxation Office must also be informed whether the business will be registered for VAT. After 1 July 2011 it will be possible to make the choice of taxation method in the application for entry into the business activity register;
inform the city or commune office about the building where a business activity will be conducted for the purpose of paying property tax.
Texto editado por última vez: 07/2011
Remuneration
The rules and procedures for determining the amount of minimum pay are specified in the Act
on Minimum Pay for Work dated 10 October 2002 (Journal of Laws No 200, item 1679, with
subsequent amendments).
The amount of minimum pay is determined every year by means of negotiations during the
forum of the Tripartite Commission for Social and Economic Affairs. Each year, the amount of
minimum pay for the subsequent year is specified before 15 September.
As of 1 January 2011, the gross amount of minimum pay is PLN 1,386. After deduction of
contributions for social insurance, personal income tax and health insurance, the remaining
net amount is approx. PLN 1032. The above amount of minimum pay is the monthly pay for a
person in full-time employment. In the case of part-time work, the amount is proportionally
smaller.
The amount of minimum pay includes all remuneration components, except: remuneration
for overtime, long-service bonus, a retirement or pension gratuity, and payments from profits
and balance surpluses and additional annual remuneration in the public sector. If an
employee’s remuneration in a given month is lower than the statutory amount of minimum
pay due to different periods of payment of remuneration components or a working time
schedule, the employee is entitled to compensation which is paid together with the
remuneration. The employer is entitled to make an employee’s remuneration lower than the
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statutory minimum, but only in the employee’s first year of employment. The amount of this
remuneration may not be lower than 80% of the statutory amount of minimum pay.
The remuneration systems of individual employers vary. Conditions for remuneration of work
and granting other work-related benefits determined by entrepreneurs are governed by the
following: collective work agreements (institutional or supra-institutional – concluded by
employers with active trade union organisations), remuneration regulations (for employers
hiring at least 20 employees without a collective work agreement) or employment contracts.
The employer is required to issue and maintain personnel records (lists) detailing the
remuneration paid for work and other work-related benefits for each employee individually. At
an employee's request, an employer is obliged to permit inspection of the documents on
which the calculation of their pay has been based.
Payment of remuneration is made in a pecuniary form. Part-payment of remuneration in a
non-pecuniary form is allowed only when it is permitted by the Labour Law, regulations or by a
collective work agreement.
Remuneration for work must be paid at least once a month, on a fixed basis and established in
advance but no later than during the first 10 days of the following calendar month.
Payment of remuneration may be made to an employee in a manner other than in person,
e.g. it may be paid into a bank account if an employee has previously given his/her written
consent, or if a collective work agreement specifies such a method.
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Working time
In Poland, working hours may not exceed 8 hours per day and an average of 40 hours in a five-
day working week. This is calculated within an accepted reference period, not exceeding
4 months.
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In some working-time systems a 24-hour period of working hours may be extended. A weekly
working time, including overtime, may not exceed 48 hours on average in an accepted
accounting period.
Every employee is entitled to an uninterrupted rest of 11 hours in every 24-hour period and
35 hours in every week.
Work on Sundays and public holidays is allowed in the cases specified by the Labour Code,
e.g. shift work, transport and communications, the performance of jobs necessary in terms of
social utility and the daily needs of the population. Furthermore, no work is allowed in retail
outlets on public holidays.
An employer is obliged to provide an additional work-free day to an employee performing
work on Sundays and during holidays. Such an employee should have a work-free Sunday at
least once in 4 weeks.
Night-time encompasses 8 hours between 9pm and 7am. An employee carrying out night
work is entitled to additional remuneration for each hour of such work.
Work during overtime hours is the work carried out beyond an employee’s statutory working-
time limits, as well as the work carried out beyond an extended 24-hour working-time limit in
the case of a necessary rescue operation, in order to protect human life or health, to protect
property or the environment, or to repair a breakdown, or in the case of specific employer
requirements.
The number of overtime hours worked in connection with specific employer requirements
may not exceed 150 hours in a given calendar year for an individual employee.
Performance of overtime is compensated by additional remuneration or by time off in lieu.
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Leave (annual leave, parental leave etc)
The types of leave are as follows: annual leave, maternity leave, paternity leave, parental
leave, and training leave.
Annual leave
An employee is entitled to the first annual leave (at the rate of 1/12 of holiday leave
entitlement following a year of employment) after the end of the first month of work. He/she
acquires the right to consecutive annual leave after each calendar year of work. Annual leave is
20 days if a worker has been employed for less than 10 years, or 26 days if a worker has been
employed for at least 10 years. The period of employment on which the length of annual leave
depends also includes the period of education in a post-primary school. Under annual leave
entitlement, an employer is obliged to grant an employee a leave on request (not more than 4
days in a calendar year) within the period indicated by an employee.
An employer grants annual leave to an employee in the calendar year in which the employee
obtained the right thereto. Leave not used should be granted to an employee before the end
of the first quarter of the next calendar year. If the employee does not use his/her annual
leave before the day on which the employment contract is terminated, the employee is
entitled to a pecuniary equivalent.
Annual leave for a young worker
After 6 months from the start of their first job, young workers are entitled to annual leave of
12 working days. After a year of work, young workers acquire the right to annual leave of 26
working days. However, young workers are entitled to annual leave of 20 working days in the
calendar year in which they turn 18, if they obtained leave entitlement before turning 18.
Young workers attending school should be granted leave during school holidays. If they so
request, young workers who have not obtained an entitlement to leave may be granted
advance leave by their employer during school holidays.
Maternity leave
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An employee is entitled to maternity leave of 20 weeks with the birth of one child per delivery,
31 weeks with the birth of two children per delivery, 33 weeks with the birth of three children
per delivery, 35 weeks with the birth of four children per delivery, and 37 weeks with the birth
of five or more children per delivery.
After utilising 14 weeks of maternity leave, a female employee can transfer the remaining
entitlement to a working father caring for the child.
Additional maternity leave
From 1 January 2010, both the female employee as well as the male employee –father caring
for the child – are entitled to receive additional maternity leave. This leave is optional as
opposed to the compulsory maternity leave.
The extent of the additional maternity leave will be gradually increased and will amount to:
in 2010 and 2011
up to 2 weeks – with the birth of one child per delivery; up to 3 weeks – with the birth of two or more children per delivery;
in 2012 and 2013
up to 4 weeks – with the birth of one child per delivery; up to 6 weeks – with the birth of two or more children per delivery.
Paternity leave
From 1 January 2010 a male employee – father caring for a child, is entitled to paternity leave.
The father of the child is entitled to such a leave, but no longer than when the child turns
12 months old. However, in the case of an employee adopting a child, this 12-month period
will be counted from the date that the adoption ruling is in force, no longer than until the child
turns 7 years old, and in the case of a child for whom a decision delaying compulsory schooling
was made, no longer than until the child turns 10 years old.
The extent of paternity leave will be gradually increased and will equal:
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in 2010 and 2011 – 1 week. from 1 January 2012 – 2 weeks.
Parental leave
Parental leave can be taken for up to 3 years, but only until a child turns 4. To benefit from
parental leave, an employee must have been employed for a period of at least 6 months.
Training leave
An employee who improves his/her professional qualifications on the initiative of the
employer or with the employer’s consent is entitled to training leave, according to the rules
specified in the Labour Code.
Sunday and the following public holidays are days off: 1 January, 6 January, Easter Sunday,
Easter Saturday, 1 May, 3 May, Whit Monday, Corpus Christi Day, 15 August, 1 November,
11 November, 25 December and 26 December.
There are numerous circumstances for granting work leaves. The most frequent include:
inability to work due to sickness, medical examinations, the need to take care of a child,
personal or family events, such as a wedding or funeral.
Texto editado por última vez: 07/2011
Ending employment
The ending of a working relationship takes place as a result of its cancellation or expiry. An
employment contract may be dissolved via a mutual agreement, with a notice period or
without a notice period. Fixed-term agreements are dissolved when the period for which they
were concluded ends or on the day the work for the completion of which they were concluded
is completed.
Terminating employment contracts by means of notice or without the period of notice should
be done in writing.
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In the case of an employer giving notice relating to a employment contract for an indefinite
period, the employer is obliged to inform the trade union organisation representing the
employee, in writing, of their intention to give notice relating to the employment contract and
to provide the reason, giving grounds for the cancellation of the agreement. Also, the
employer is obliged to state the reason for the notice given to the employee; this statement is
to appear on the written notice, as well as an instruction regarding the employee’s right to
appeal in a labour court. An employment contract concluded for an indefinite period, a
probationary period or for a definite period (in exceptional cases, if the conditions included in
the Labour Code are met) may be dissolved following notice.
The notice period for an employment contract concluded for an indefinite period depends on
the period of employment with a given employer and is 2 weeks, 1 month or 3 months. The
notice period for an employment contract concluded for a probationary period is 3
working days, 1 week or 2 weeks. The notice period for an employment contract concluded for
a definite period is 2 weeks, if, when concluding this agreement for a period exceeding
6 months, the parties anticipated the possibility of earlier termination of this agreement
following notice. The notice period for an employment contract concluded for a definite period
for the purpose of replacing an employee during the period of their justified absence is 3
working days.
In Poland, there are also individual regulations regarding the cancellation of working
relationships for reasons not related to employees. These govern the methods of carrying out
group and individual redundancies and cover employers with 20 or more employees.
The employer’s declaration regarding the termination of an employment contract without
notice should indicate the reason justifying the termination of this agreement, as well as
instructions regarding an employee’s right to appeal in a labour court. Termination of an
agreement without notice by an employer may be the fault of an employee, particularly in the
case of a serious violation by an employee of his/her basic work duties. Moreover, an
employer may terminate the agreement without notice in the case of an employee’s long-term
inability to work due to sickness.
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An employee may cancel an employment contract this way, if it is proven that the work
performed has a detrimental influence on his/her health, and that an employer will not
transfer him/her to a suitable alternative job, and also when an employer permits a serious
violation of the basic duties towards an employee. Expiry of a working relationship occurs
automatically, under the law, in cases defined in the Labour Code and in specific regulations
(e.g. in the case of the death of an employee or an employer).
Texto editado por última vez: 07/2011
Representation of workers
In Poland, workers are represented by trade unions and boards of workers. Trade
unions operate on the basis of the Act on Trade Unions dated 23 May 1991. A trade
union organisation operating at the premises of an employer may be institutional or
suprainstitutional. A trade union can be established by a group of at least 10 employees
and it is up to them to decide which employees (categories, groups) the union will
represent. Membership of a trade union is voluntary. No individual may suffer any
negative consequences as a result of belonging to a trade union. Trade unions represent
both group and individual rights and the interests of employees. When it comes to group
rights and interests, trade unions represent all employees (e.g. they conclude collective
work agreements and other agreements, they determine work regulations, remuneration
rules and an institutional social benefit fund). In individual cases relating to a working
relationship, an employee may be represented by a trade union, if he/she is a member of
it, or if a trade union organisation of his/her choice agrees to defend his/her employee
rights (e.g. trade unions offer their opinion on the intended notice or termination of an
employment contract with an employee).
Employee Boards act on the virtue of Act dated 7 April 2006, on informing employees
and conducting consultations with them; for employers who carry out business activities
with at least 50 employees. Boards are elected by the employees. They have the right to
obtain information about an employer’s business and economic situation and to conduct
consultations concerning the status, structure and planned changes of employment, as
well as actions resulting in the modification of a work organisation or employment
bases.
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Labour disputes - strikes
The legal basis of the Polish system for resolving collective disputes is the Act on Resolving
Collective Disputes dated 23 May 1991. The subjects of a collective dispute include: work
conditions, pay, social benefits, as well as trade union rights and freedoms. A collective dispute
may not concern individual employee claims which should be pursued in a court. If a dispute
involves the content of a collective agreement or of any other agreement in which a trade
union is an interested party, a dispute in which an amendment to an agreement or
understanding is requested may not be initiated and conducted before the original agreement
or understanding are terminated. Collective disputes are carried out by trade unions with an
employer or employees.
Disputes are resolved in the following stages: negotiation, mediation, arbitration, and a strike.
The first two are obligatory, while arbitration is optional.
Any person appointed by the two parties to a dispute or a person from the list of mediators,
which is maintained by the minister responsible for labour issues, can act as a mediator in a
collective dispute. In 2010 there were 342 disputes registered in Poland by the National Labour
Inspectorate. The Ministry of Labour and Social Policy registered 75 disputes, from which 73
were assigned mediators listed with the Minister of Labour.
The ultimate recourse is a strike. The decision to begin a strike should take into account the
ratio of demands to likely losses. The proclamation of a strike should be preceded by a
referendum among the staff of a given workplace. An employee is not entitled to
remuneration for the period of a strike.
Polish legislation does not provide for a lockout.
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CONDICIONES DE VIDA
The political, administrative and legal systems
Poland is a republican state with a parliamentary democracy and a parliamentary cabinet
system. The principles of the country’s operation are specified in the Constitution, which is the
supreme legislative act. Poland uses the system of statutory laws and the basic form of
legislation is an act.
The political system in Poland is based on a tripartite division of power between the
legislative, executive and judicial authorities.
Legislative power is exercised by a two-chamber parliament (the lower chamber, or the Sejm,
consisting of 460 Members of Parliament, and the Upper Chamber, or the Senate, comprising
100 senators), appointed by general election for a 4-year term. The Sejm enacts laws and
controls state bodies, including the Council of Ministers. The Supreme Control Chamber, being
the highest state control body, is subordinate to the Sejm. The main function of the Senate is
the creation of Polish law together with the Sejm. The elections include a system of
proportional elections to the Sejm and a system of majority elections to the Senate. The
elections to the Sejm in Poland require that parties obtain 5% of the vote and that coalitions
obtain 8% of the vote.
4 Parliamentary and Parliamentarians’ Clubs operate in the current Sejm and Senate: Civic
Platform Club (PO), Law & Justice Club (PiS), the Left and Democrats Club (SLD) and Polish
Peasant Party Club (PSL).
Executive power lies in the hands of the Council of Ministers and the President. Domestic and
foreign policy is conducted by the government – the Council of Ministers, the work of which is
headed by the Chairman of the Council of Ministers (Prime Minister). The Council of Ministers
coordinates and controls the work of the government administration. The Chairman of the
Council of Ministers supervises local governments and is the official head of government
administration employees. The President appoints the Prime Minister, who proposes
ministers. The President is the highest rank among the representatives of the Republic of
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Poland and is elected for a 5-year term in office by general election. The President supervises
the observance of the Constitution and is the supreme head of the Armed Forces.
Judicial power is exercised by independent courts and tribunals, headed by the Supreme Court
and the independent State Tribunal and the Constitutional Tribunal. The Supreme Court
supervises the functioning of common and martial courts and it is the highest instance of
appeal from the verdicts of courts of lower instances. The functioning of public administration
is controlled by the Supreme Administrative Court and other administrative courts. The
Constitutional Tribunal adjudicates in matters of the conformity of acts and international
agreements, as well as the aims and the functioning of political parties, to the Constitution. It
also resolves competence disputes between central constitutional state bodies. The State
Tribunal adjudicates in matters relating to the constitutional responsibility of the highest state
officials, such as the President of the Republic of Poland, the Chairman of the Council of
Ministers and the members of the Council of Ministers.
Since 1999, a three-level territorial division of Poland has been in force, comprising: 2,479
communes, 379 districts and 16 Regions (provinces). The communes and districts are links in
the chain of local governments. The commune is the smallest unit of an administrative division
in Poland, while the Regions are governmental, self-governing areas. The Regional Governor
represents the government in his/her Region. The Marshall, on the other hand, is the most
important representative of the regional government. Councils are the local government
bodies that exercise power and are responsible for supervision. Their main responsibilities
include: preparing local legislation, passing the budget, and imposing local taxes and charges.
The elections to commune councils, district councils and regional councils are common, equal
and direct, carried out by secret ballot.
The public employment services in Poland comprise employment authorities and District
Labour Offices (341 offices), Regional Labour Offices (16 offices and their branches), office of
the minister responsible for labour issues, as well as Regional Offices. The general policy of the
labour market is determined at national level but the labour offices, both district and regional,
have a choice of options at their disposal to supplement it, in order to satisfy local needs. The
public employment services play an important role in increasing the opportunities of the
unemployed and jobseekers to find employment. They provide services such as job placement,
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career counselling, help in active job seeking, as well astraining. They also carry out
employment subsidisation programmes. In principle, all direct actions aimed at the getting the
unemployed back to work are performed by District Labour Offices through registrations, job
placement service, the provision of career counselling and professional information, active job
seeking, training, etc. Unemployment benefits are also paid, as well as the acquisition and
management of funds for preventing unemployment and acting in the local labour market.
Texto editado por última vez: 07/2011
Incomes and taxation
Income obtained by natural persons is subject to personal income tax. If, in a given tax year, a
taxpayer has income from more than one source, tax is based on the total from all sources of
income in the country and abroad. The Income Tax Act allows the exemption of certain
incomes from tax, including income from abroad, if there is an appropriate international
agreement, to which the Republic of Poland is a party. Taxable income is the taxpayer’s
revenue less the cost of obtaining the revenue and social insurance contributions. The cost of
obtaining revenue is fixed for some income sources, e.g. for persons employed in one
workplace and not travelling to work, the revenue from the working relationship is fixed at
PLN 1,335 annually.
For other sources, the cost of obtaining revenue is established using a special rate with regard
to the revenue obtained by a taxpayer. A rate of 20% is used in the case of purchase
agreements, and 50% in the case of revenues from copyrights. The act regulating the principles
of personal income tax also allows for the application of the actual costs incurred. The
deadline for paying personal income tax is 30 April in the year following the tax year or, if this
date is on a Saturday or Sunday, 2 May. For corporate income tax, this date is 31 March.
There are two taxation thresholds in the Polish personal tax system. If the income does not
exceed PLN 85,528 then tax is equal to 18% of the base calculation less the sum of PLN 556.02.
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This is linked to a tax exemption of PLN 3089.00, which is in force in the Polish tax system. If
the base for tax calculation is more than PLN 85,528, the tax is PLN 14,839.02 + 32% of the
excess above the sum of PLN 85,528. There is also the possibility of joint taxation of income for
spouses and a preferential taxation of income for single parents.
Persons running a non-agricultural business as sole traders can choose their taxation basis.
The taxpayer can decide whether he/she wants to be taxed on a progressive taxation scale and
to take advantage of a joint accounting of their income, together with their spouse, and to use
their tax reliefs. They can also decide to be taxed on a linear 19% income tax basis, but without
the opportunity of using tax reliefs and without the joint accounting of the spouse’s income.
Individuals working in Poland must pay the following social insurance contributions, which are
calculated on gross income. A retirement contribution (19.52% payable in equal parts by both
the employer and employee), a pension contribution (6%, of which 1.5% is payable by the
employee and 4.5% by the employer), a sickness pay contribution (2.45% payable by the
employee in full), although the accident contribution (0.67-3.33%) is payable by the employer.
The Labour Fund contribution (2.45%), and the Guaranteed Employee Benefits Fund
contribution (0.10%) is payable by the employer. The annual base for calculation of
contributions to retirement and pension insurance may not exceed 30 times the planned
average monthly income. Working persons must also pay health insurance contributions,
which amounts to 9.00% of their income, 7.5% of which is financed from the income tax
payable by the employee.
Texto editado por última vez: 07/2011
Cost of living
Over the past few years, the spending structure of Polish households has approached that of
the West European model. In developed countries, where households have a higher income
than in developing countries, so-called fixed expenses (i.e. for essential goods – food and non-
alcoholic beverages, housing and energy) consume a relatively small part of the household
budget. Rising incomes allow Poles to buy more and better-quality goods. However, the
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spending structure of Polish households, where spending on essentials consumes a significant
part of the budget, shows that there is still a gap between Poland and the developed countries
of Western Europe.
In 2009 food spending accounted for 25.1% of total household expenditure (0.5 percentage
points less than in 2008). The decrease of this category in comparison with total expenses is a
visible trend that has lasted many years, although EU-15 households still had, on average, a
twice lower proportion of expenditure on food and non-alcoholic beverages in comparison to
total expenses. A significant item in Polish household budgets was expenses for housing and
energy – 19.6%. Compared to the previous year, in 2009 there was an increase in the costs of
housing and energy, and this consequently also resulted in an increase of the share of these
expenses in the household budget by 0.7 percentage points. Finally, in 2009, fixed expenses
accounted for more than 46% of total expenses, down by 4 percentage points compared to
2000.
The basket of goods of Polish households does not change a lot from year to year. However,
when looking back a few years it can be seen that the decrease in food and housing expenses
has been accompanied by a gradual increase in consumption of so-called luxury goods.
Spending increased for the following: recreation and culture (8% in 2009, up by 1.2 percentage
points compared to 2000), restaurants and hotels (2.17% respectively, up by 0.8 percentage
points) and other expenses (1.6%, an increase of 0.8 percentage points).
The proportion of expenditure on some goods in the last few years underwent minimal
fluctuations and, effectively, hovered around similar amounts. This was true for health-related
expenses, which in 2000-2009 were approx. 4.5-5% of total household expenditure, transport
expenses 8.5-10%, education expenses 1.2-1.6% and clothing and footwear expenses 4.9-5.4%.
The price level and related expenses varies depending on the place of residence, in particular
when comparing urban and rural areas. In relation to total expenditure, residents of large
cities (over 500,000 residents) spend the most, while those living in rural areas spend the least.
In absolute numbers, people in large cities spend considerably more (over one and a half
times) on categories such as education, recreation and culture, communications, health and
hotels and restaurants.
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Texto editado por última vez: 07/2011
Accommodation
Citizens of E E A member states and Switzerland may purchase property in Poland without a
permit from the Minister of Internal Affairs and Administration, with the exception of
agricultural and forest property (a permit for their purchase is required until 1 May 2016).
From 1 May 2009 foreigners from EEA and Switzerland are not required to produce a permit to
acquire the so called second property. Polish legislation provides for extraordinary cases,
where an EEA citizen may purchase an agricultural property without a permit. EEA citizens may
purchase apartments throughout Poland without a permit from the Minister of Internal Affairs
and Administration. There are no restrictions of any kind on rent and lease of any type of
property by foreigners from EEA. The same rules as those applying to Polish citizens apply.
According to the Polish Civil Code, the purchase of all type of property requires an agreement
concluded in the form of a notarial deed in the presence of a notary. Meanwhile, a lease or a
rental agreement may be concluded by the parties in a standard written form. The website of
the Ministry of Internal Affairs and Administration, also available in English, includes the legal
acts (available in English) concerning the issues of purchasing property by foreigners (the act
on the purchase of property by foreigners, the Minister of Internal Affairs and
Administration’s order on the detailed information and types of documents a foreigner is
required to submit when applying for a permit for the purchase of a property), as well as
information on the procedure for issuing permits by the Minister of Internal Affairs and
Administration. Stamp duty costs PLN 1,570. Information on apartments and houses for sale or
rent may be obtained in person, from property agencies, or it can be found on their websites.
The Ministry of Infrastructure maintains a central register of property experts, property agents
and property managers, where you can check whether a given agent has the right to conduct
business as a licensed property agent.
When purchasing an apartment, you can use the services of an agent or conclude an
agreement with a building developer or a cooperative. Most building developers demand the
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first payment 3 to 7 days from the date of concluding an agreement. An agent should hold a
licence and current insurance. An agency agreement is a so-called ‘agreement of diligent
performance’, not an ‘agreement of result’. Thus, an agent undertakes e.g. not to find, but to
search for an apartment. There are two types of agreements: open and exclusive. The most
popular one is the open agreement, which is concluded with multiple agencies. It is concluded
for an indefinite period (until an apartment is found). It may be dissolved with one month’s or
two months’ notice. In the case of the exclusive agreement you may not use the services of
another agent and it is concluded for a definite period of time.
A rental agreement may be concluded for a definite period or an indefinite period. An
agreement for a definite period protects the interests of a tenant better – the owner may not
terminate such an agreement before the specified period ends, unless a tenant damages the
premises, disturbs the peace or does not pay the rent. In the case of an agreement concluded
for an indefinite period, the period of notice should be specified. The conclusion of the
agreement may be subject to the tenant's paying a protection deposit, which covers the
amount of rent which is due to an owner on the day the tenant vacates the premises. The
deposit may not exceed 12 times the monthly rent.
Texto editado por última vez: 07/2011
Health Systems
Today, there is a developed system of public and private social care and supplementary private
healthcare in Poland.
The following persons are entitled to receiving healthcare benefits financed from public funds:
1. Persons covered by a general (both mandatory or voluntary) health insurance (insured persons) with the National Health Fund (NFZ)
The following persons may be insured:
citizens of the EU or EEA member states, residing in the territory of the EU or an EEA member state, persons who do not have citizenship of the EU or an
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EEA member state, and reside within the territory of the Republic of Poland on the basis of a visa in order to perform work, a residence permit for a defined period, with the exception of a permit issued pursuant to Article 53a(2) of the Aliens Act of 13 June 2003 (Journal of Laws No 234 of 2006, item 1694, as amended), a settlement permit, an EU long-term resident status permission, a permission for tolerated residence, or persons who have been granted a refugee status or subsidiary protection on the territory of the Republic of Poland or temporary protection on its territory.
persons who do not have citizenship of the EU or EEA member states, legally residing in the territory of the EU or an EEA member state,
if they are subject to mandatory health insurance or insure themselves voluntarily.
The following individuals are obliged to pay for healthcare contributions:
employees, persons employed on the basis of an Agency agreement or a
commission contract or any other agreement for the provision of services,
self-employed individuals, with the exception of persons who have ceased
operating a business, individuals receiving retirement or pension benefits, all
students, unemployed, persons who are in receipt of some social support
benefits or some family benefits.
a person residing in Poland can have voluntary health insurance by concluding
an agreement for voluntary health insurance with a provincial branch of the
NFZ that is competent for the place of residence of this person in Poland.
The family members of the aforementioned persons residing in the territory
of Poland or another EU or EEA member state are also insured if they are not
subject to mandatory health insurance in Poland and are not entitled to
healthcare benefits based on the Community rules on the coordination of
social security systems. Insured persons are required to add the following
family members to their health insurance (own child, adopted child, grandchild
– until they turn 18 years old, and if they are still in full-time education – until
they turn 26 years old; spouse; relatives of the insured who live in the same
household).
The following persons are also insured:
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1. Students and PhD students who are studying in the Republic of Poland, and graduates who are undergoing a compulsory internship, who do not have citizenship of an EU Member State or a European Free Trade Association (EFTA) Member State.
2. Persons completing an adaptation period. 3. Persons undergoing a Polish language course and preparatory
courses for undertaking studies in Polish, referred to in legislation on higher education, who do not have citizenship of an EU Member State or a European Free Trade Association (EFTA) Member State.
if they insure voluntarily.
In accordance with the legal regulations in force every foreigner in order to be covered
by health insurance in Poland, must obtain a Personal ID No (PESEL), which all Polish
citizens possess.
2. Persons other than the insured, who have Polish citizenship and reside in the territory of Poland, and fulfil the income criteria described in social support legislation also children who have Polish citizenship and reside in Poland until they reach the age of 18 as well as women who are pregnant, in labour or lactating.
A healthcare system is based on the following principles: to guarantee insured persons
free access to health services and free choice of a service provider, equal treatment of
residents and social solidarity, obligatory payment of contributions to healthcare for
persons receiving a revenue, financing healthcare contributions from the state budget
for persons not receiving a revenue, and the use of private or public care for an
additional charge.
Insured persons (those named as insured and other persons covered) are entitled to
healthcare benefits aimed at the preservation of health, prevention of diseases and
injuries, early detection of diseases, treatment, nursing care, prevention and limiting
of disability. A detailed scope of these benefits is defined in ordinances issued by the
Minister of Health. Insured persons benefit from healthcare services provided by
service providers which have signed an agreement to provide such services with the
NFZ. The clear majority of healthcare institutions have such agreements. In the
situation where emergency healthcare services are rendered by a service provider
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which did not sign an agreement with the NFZ , the insured person is entitled to
services which are indispensable.
An insured person also chooses his/her doctor, nurse or midwife in a basic healthcare
system by submitting a written declaration.
An insured person may use health services provided by the following specialists
without a referral from a GP: gynaecologists and midwives, dentists, dermatologist,
venereologists, oncologists, optometrist, psychiatrists, and health services for persons
suffering from tuberculosis or infected with HIV, war and military invalids, repressed
persons or combatants, blind civilians and war veterans, persons dependent on
alcohol, drugs and psychotropic substances, within the scope of medical detoxification
services, for a qualifying military person or employee whilst carrying out duties abroad.
In emergency situations, health services are provided without the required referral.
In the event that the regulations do not provide for an insured person’s participation
in costs, health services are provided free of charge. Payment is made for services
which are well defined as being not within the health insurance entitlement. These
include: health services in health resort hospitals and sanatoriums not connected
directly with the reason for which the insured person was originally referred to a spa
treatment, a stay in health resort medical care institutions – the insured person bears
the cost of travelling to and from a sanatorium, some of the accommodation and
board costs in the sanatorium; and preventive vaccinations other than those defined in
the regulations on infectious diseases and infections.
The provision of orthopaedic items and auxiliary means such as prostheses,
spectacles, etc., is limited in quantity and part of the cost must be paid.
Free medicine is available to an insured person who is taken into a hospital or another
healthcare institution intended for persons requiring 24-hour or daily health services,
or for medical, nursing, diagnostic and rehabilitation services rendered by persons
authorised to provide such services under health insurance, as well as for first aid
provided by these persons. In order to buy medicine at a discount, a prescription
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issued by a health insurance approved doctor or a health insurance approved surgeon
as well as by any other appropriately qualified doctor or surgeon, who has been
accredited to the National Health Fund, which allows them to issue such prescription,
is required. Prescriptions issued by doctors not accredited by the National Health Fund
will have to be paid in full.
An insured person, based on the recommendation of a healthcare doctor, is entitled
to free transport by an ambulance, including an air ambulance, to the nearest
healthcare facility providing services in the necessary area, and to return transport, if
immediate treatment in the healthcare facility is necessary or continuity of treatment
is required.
An insured person, based on the doctor’s recommendation, is entitled to free
transport by ambulance, in the event of a motor system dysfunction leading to the
inability to use public transport, in order to undergo a treatment at the nearest
healthcare facility that provides services within the required scope, and to return
transport.
In other cases, on the basis of a health insurance approved doctor’s recommendation,
transport can be utilised with a partial or full payment.
The National Health Fund does not finance the cost of an insured person’s treatment
or diagnostic tests outside the country, except the costs of healthcare services
rendered to the insured in another EU/EFTA member state, in accordance with the
community regulations on the coordination of social security systems.
The National Health Fund’s Director may refer an insured person to travel abroad for
carrying out treatment or diagnostic tests which are unavailable in the country. The
cost of treatment or diagnostic tests is paid for by the state budget.
In both cases the National Health Fund’s Director may also consent to cover the cost
of transport to a place where the treatment is administered or to the treatment place
or to a residence in Poland.
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All insured persons pay the same amount of an obligatory or voluntary contribution. It
currently comprises 9% of the base for calculation (e.g. revenue less social insurance
contributions, pension or annuity, 75% of the average monthly remuneration in the
enterprise sector, announced by the President of the Central Statistical Office – in the
case of persons active in a non-agricultural business activity, salaries, etc.).
Health insurance contributions are payable by employers, social insurance
institutions, retirement/pension institutions and social security centres, schools and
universities, etc. (contribution payers).
The basic document confirming health insurance cover is the health insurance card. At
present, the specimen and the method of issuing and revoking this card have not yet
been defined. Until they have received a health insurance card, insured persons, in
order to be covered by health insurance, can prove their identity with any document,
which confirms their right to access to healthcare and in particular such documents as
an insurance card, monthly report forms for insured persons (RMUA) issued by the
Social Insurance Institution or transfer slips of a retirement or old-age pension,
retiree/pensioner card.
24-hour medical information (e.g. on the nearest healthcare institutions) – Tel. 9439,
national 24-hour ambulance hotline – Tel. 112.
Texto editado por última vez: 07/2011
Educational systems
In the 2009/2010 school year, the number of schools in Poland was 35,701, including 6,333
non-public schools with public school entitlements (the data does not include the number of
secondary education schools in Poland). The education system comprises: pre-school
education (age 3-6), primary education (age 7-12), high school education (age 13 -15) post-
lower secondary education (over 16 years of age) and post-secondary education (over 18-
19 years of age), as well as higher education.
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School education is compulsory until the age of 18 and this involves two types of schools: a 6-
year primary school (age 7-12) and a 3-year lower secondary school (age 13-15). Children aged
6 are required to complete a one-year pre-school preparation in a nursery or pre-school unit of
a primary school. Children with special educational needs learn at special schools or, in special
branches in public schools. Pupils in grade 6 of primary school sit a compulsory test and pupils
in grade 3 of lower secondary school – a compulsory exam. Sitting a test or an exam is required
for completion of primary or lower secondary school respectively. The results of the test and
the lower secondary school completion exam are printed on certificates issued to pupils.
Post-lower secondary schools include: a 3-year grammar school (age 16-18), a 4-year technical
secondary school (age 16-19), and a 2 or 3-year basic vocational school (age 16-17/18).
Admittance to these schools is conditional on having a lower secondary school completion
certificate. School graduates at post-lower secondary level (except basic vocational schools)
are entitled to sit an external secondary school completion examination. In the 2009/2010
school year, after a 20-year break, graduates sat the mathematics matriculation examination,
as one of the compulsory subjects. The requirement of passing mathematics in the
matriculation examination was introduced with a three-year notice, i.e. in 2007. Persons who
pass this exam receive a secondary school completion certificate, which is required for
applying for higher education courses.
Graduates of 2 or 3-year basic vocational schools receive a basic school completion certificate,
which gives them access to the labour market. They may also continue education in a 2-year
supplementary grammar school (age 18/19-20/21) or a 3-year supplementary technical
secondary school (age 18/19-21/22).
Graduates of grammar schools may continue education in post-secondary schools, with a
study period not exceeding 2.5 years (age 19-21). The graduate of technical secondary schools,
basic vocational schools and post-secondary schools may sit an external vocational exam.
Upon passing an exam, they receive a diploma confirming their vocational qualifications.
The same types of schools are also available for adults. In specific cases adult schools accept
persons who are 15 or 16 years old. Adults can obtain and supplement general knowledge,
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professional skills and qualifications in non-school forms of education, by participating in a
course, vocation-related course, seminar or undergoing vocational training.
In Poland, there are undergraduate (Bachelor or Engineer level) and postgraduate (Masters
level) courses and uniform master level courses (Masters level). A person may be admitted to
studies in a higher education institution if he/she has a secondary school completion
certificate (in the case of applying for admittance to undergraduate or uniform masters level
courses), or holds a Master's, a Bachelor’s or an Engineer’s degree, or equivalent, and fulfils
the admission criteria set by a higher education institution (in the case of applying for
admittance to postgraduate courses).
The results of the secondary school completion exam constitute grounds for acceptance to
undergraduate and uniform Masters-level courses. A higher education institution sets out the
conditions and the recruitment procedure, at the same time establishing what results in the
secondary school completion examination shall constitute grounds for acceptance for studies.
A higher education institution may, with the approval of the minister responsible for higher
education issues, carry out additional entrance exams only if it is necessary to test knowledge
or skills not tested by the secondary school completion exam or if a candidate holds a
secondary school completion certificate obtained abroad.
Studies may be completed on campus and externally.
University graduates in Poland are awarded the following titles:
Architect M.Sc.Eng. – upon completion of an undergraduate (Bachelor) course in Architecture and Urbanisation;
Landscape Architect M.Sc.Eng. – upon the completion of an undergraduate course in landscape architecture;
Fire Engineer – awarded to the Fireman of the National Fire Department upon the completion of an undergraduate course in engineering safety at the Main School of Fire Service;
Engineer – a title obtained upon completion of undergraduate (Engineer) courses other than mentioned above as well as in engineering safety awarded to graduates other than mentioned above, provided that the following conditions were conclusively met:
o Education programme determined for the major contained technical , agricultural or forestry subjects, and these subjects constituted not less than 50% of the overall number of class hours, and the study plan stated that a
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minimum of 50% of education consists of audiometric, laboratory, design, or outdoor activities,
o The education standard defined pursuant to Art. 9, item 2 or Art. 10, item 1, or Art. 11, item 3 dated 27 July 2005 – of the Higher Education Act, provisions for engineering studies in this area;
Bachelor of Nursing or Maternity – upon the completion of undergraduate studies in nursing or midwifery,
Bachelor – upon the completion of undergraduate studies, this lasts from 6 to 8 semesters in areas other than mentioned above.
Master (BA) and equivalent titles: Master of Arts, Master of Engineering, Master of Engineering and Architecture, Master of Engineering and Landscape Architecture, Master of Fire Services, Master of Nursing, Master of Midwifery, Master of Pharmaceutics, Medical Doctor, Dentist or Veterinarian – obtained upon completion of the following courses, depending on the major: postgraduate courses, which last 3 or 4 semesters, or uniform masters-level courses, which last 9 to 12 semesters. Persons with a Master title (or equivalent) may apply to be accepted for postgraduate studies (third degree studies).
Texto editado por última vez: 10/2010
Cultural and social life
Cultural life
Cultural life in Poland is concentrated primarily in larger urban centres. Many museums,
cinemas, theatres, concert halls and other entertainment facilities can be found here. In
smaller places cultural life focuses more on local events. Information on cultural life and
entertainment in Poland is available in daily press (Friday editions of the main dailies publish
information on cultural events for the coming week), as well as via the Internet.
Museums offer interesting collections of both ancient and modern art. Some of them own
masterpieces of world art such as, for example, the painting ‘Portrait of a Lady with an Ermine’
by Leonardo da Vinci and Rembrandt’s ‘Landscape with a Good Samaritan’ in the National
Museum in Cracow, or ‘The Last Judgement’ by Hans Memling in the National Museum in
Gdansk. Museums are usually open from Tuesday to Sunday until approximately 4pm.
Admission fees are not high, and on selected days entry to some museums is free of charge.
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Theatres can be found in all larger urban centres. They are closed in summer due to the
holiday season. The most famous include the Contemporary Theatre, the Common Theatre
and the National Theatre in Warsaw, as well as the Old Theatre and the Słowacki Theatre in
Cracow. The most famous musical theatres in Poland include the Musical Theatre in Gdansk,
operetta theatres in Cracow and Gliwice and the ‘Roma’ Musical Theatre in Warsaw. For opera
or ballet, it is worth visiting the Great Theatre in Warsaw or the Warsaw Chamber Opera.
Concert halls can be found in large urban centres. The National Philharmonic in Warsaw is the
most famous. Famous classical music festivals include the Days of the Chamber Music in
Łaocut, the Chopin Festival in Duszniki Zdrój and the Moniuszko Festival in Kudowa Zdrój.
Other famous festivals are the Contemporary Music Festival ‘Warsaw Autumn’ in Warsaw and
the ‘Wratislawia Cantans’ Festival in Wrocław. Open-air concerts are held, among other places,
in the ‘Łazienki’ park in Warsaw and in Żelazowa Wola – the birthplace of the famous
composer, Frederic Chopin.
There are a great many cinemas in Poland, both large and small. The larger cinemas show
current blockbuster films and there is a much greater choice of interesting films than in smaller
cinemas. There are also cinemas that focus on specific categories, for example classic film
cinemas. Foreign films shown in Polish cinemas are usually not dubbed.
It is worth stressing that Poland is also an attractive country for tourism. The UNESCO World
Heritage List includes, in particular, such places in Poland as the historical centres of Cracow
and Warsaw, the historical salt mine in Wieliczka, the old town in Zamośd, the Białowieża
Forest, the medieval city of Toruo, the Teutonic knights’ castle in Malbork, Kalwaria
Zebrzydowska (an architectural and landscape complex as well as a place of pilgrimage) and
the timber cathedrals of southern Małopolskie Region.
Social life
Polish is the official language of Poland. The foreign languages most frequently used by Poles
are English and, to a lesser degree, German, French and Russian.
Polish national holidays, which are days off from work, include: New Year’s Day on 1 January,
Epiphany on 6 January, Easter Sunday and Easter Monday in March or April, National Holiday
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on 1 May, Constitution of the 3rd of May on 3 May, Corpus Christi Day in May or June (the 1st
Thursday in the 9th week after Easter), Polish Armed Forces Holiday/Assumption of the Blessed
Virgin Mary on 15 August, All Saints Day on 1 November, Independence Day on 11 November,
and Christmas on 25-26 December.
Texto editado por última vez: 07/2011
Private life (birth, marriage, death)
Civil status certificates
Events such as birth, marriage and death are subject to registration in the civil status
books maintained by the competent Registry Office where the event takes place. The
competent body for the civil status registration issues is the Head of the Registry Office.
A civil status certificate entered in a civil status book is the only proof of an event in the
Republic of Poland. Copies are issued for the purpose of use in different court and
administration proceedings. Polish legislation also provides for the possibility of
drawing up a Polish civil status certificate on the basis of a foreign document.
Birth
The birth of a child in the Republic of Poland must be reported within 14 days to the
competent Registry Office at the place of birth. The birth of a child should be reported
by the child’s father or mother (if her health condition allows for it), or another person
present at the birth, as well as the doctor or midwife. If a child was born in a healthcare
institution, this institution is obliged to report the birth.
Marriage
According to Polish law, marriage is the union of a single man and a single woman
who, both present at the same time, make a declaration of marriage before a competent
person. The declaration must be made in the presence of two adult witnesses. In Poland,
partnerships between two persons of the same sex are unacceptable. There are two
forms of marriage available in the Republic of Poland:
before a chosen Head of the Registry Office, before a clergyman. For a denominational marriage be valid from the civil and legal
point of view, certain conditions must be met. Before entering the state of matrimony, the betrothed bride and groom should obtain a certificate from the Head of the
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Registry Office concerned at the place of residence of one of the persons, and confirm that there are no circumstances which prevent entry into the state of matrimony, and they should also make a declaration before that official concerning the last names of the spouses and their children. After entering the state of matrimony in a church, a clergyman is required to send the above certificate, together with a statement confirming that the marriage declaration was made in a clergyman’s presence, within 5 days to the Head of the Registry Office concerned at the place of entering the state of matrimony. The above documents are the basis for drawing up a marriage certificate.
Death
A person’s death should be registered in the competent Registry Office where this event took
place. A person’s death should be reported within 3 days of the date of the event, at the latest.
The following persons are obliged, in descending order of importance, to report the death: the
spouse or children of the deceased, the closest relatives or the relations by marriage, persons
living in the apartment in which the death occurred, persons who were present at the death or
who witnessed it in person, or the manager of the house in which the death occurred. If the
death occurred in a hospital or other institution, this hospital or the institution is obliged to
report the death.
Texto editado por última vez: 08/2008
Transport
Public transport is well developed in Poland. Buses (urban and suburban – PKS) operate
throughout the country, trams run in larger urban centres and an underground metro in
Warsaw. Night buses operate in large urban centres.
Public transport tickets may be purchased in kiosks (e.g. ’Ruch’, ‘Kolporter’), in some shops
and in underground stations. Automatic ticket dispensing machines at bus stops are available
in larger cities, these may be used depending on your needs for tickets such as; single use,
several hours, 24-hour, several days, weekly, monthly, and quarterly. Depending on the urban
centre, two types of tickets are in use: singles and time-based. A single ticket is valid for a
single journey, regardless of its duration. In this case, you need to punch a new ticket when
changing buses, unless it is a 24-hour, 3-day, weekly, monthly or quarterly ticket. A time-based
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ticket is valid for a strictly defined period of time (e.g. 10 or 30 minutes), during which it is
possible to change the means of public transport. Different tickets are in use in different urban
centres. They may differ in price. On suburban buses (PKS), tickets are obtained from the
driver or in ticket offices at bus stations. In the suburbs and in some cities there are also
private buses and minibuses, where the fee for the journey is paid directly to the driver.
In Poland, it is also possible to travel by train. The network of Polish State Railways (PKP) is
dense. There are four different types of trains (Eurocity, Express/Intercity,
InterREGIO/REGIOekspres and TLK). Eurocity trains transit Poland to stations outside Poland –
tickets for these trains are only valid with reserved seats. The fastest and the most
comfortable domestic trains are Express and Intercity – these only stop in larger urban centres
and usually have only two or three stops before their final destination. Only tickets with
reserved seats are sold for there trains. Fast trains (InterREGIO/REGIOekspres) are cheaper and
they stop at a larger number of stations, but also only in larger urban centres. Slow trains (TLK)
stop at all stations and are the cheapest. In InterREGIO and TLK-type trains seats do not have
to be reserved for 2nd class tickets. However, it is possible to reserve a seat when travelling 1st
class on a REGIOekspres or TLK-type train. Rail tickets may be purchased from ticket offices in
railway stations, from a train conductor against extra payment, or from the online system (for
Express InterCity and Ekspres trains and seats in sleeping cars on night TLK trains in the
national transport network. In general, when one has a ticket for one of the above-mentioned
trains, it is possible to change the type of train on the same route, provided that a ticket valid
for that type of a train has been purchased. An unused ticket may be cancelled at a ticket
office or by a train conductor. A refund for an unused ticket may only be received at a ticket
office before the departure, or at the end of a journey. A receipt/invoice must be retained, a
ticket alone is not a proof of purchase of a ticket sufficient for its cancellation.
In Poland, there are international airports in Warsaw - Okęcie, Gdaosk - Rębiechów, Cracow -
Balice, Poznao - Ławica, Wrocław - Strachowice, Katowice - Pyrzowice, Szczecin - Goleniów,
Łódź - Lublinek, Rzeszów - Jasionka, Bydgoszcz - Szwederowo, and Zielona Góra - Babimost
(Only the route Zielona Góra-Dresden). Domestic flights offered by LOT Polish Airlines cover all
the aforementioned cities, except Łódż and Zielona Góra.
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At present, tolls are charged on sections of three motorways: the A1 motorway - section
Rusocin-Nowe Marzy, the A4 Katowice – Cracow motorway and the A2 Konin – Nowy Tomyśl
motorway.
Texto editado por última vez: 07/2011
SEGURIDAD SOCIAL Y SEGUROS
The social security system in this country
The Polish social insurance system comprises the following: the system of social insurance and
provisions, the health insurance system, the unemployment benefit system and the social
assistance system.
In Poland, the group of persons subject to obligatory social insurance, the scope of insurance
and the amount of contributions paid by individual groups of insured persons are regulated by
the provisions of the Act on the Social Insurance System dated 13 October 1998.
The Polish social insurance system comprises: retirement insurance, pension insurance,
sickness insurance and accident insurance.
An insured person is an individual subject to at least one of the social insurances. The Act on
Social Insurance System introduced obligatory insurance, voluntary insurance and the
possibility of extending insurance. The following persons, among others, are subject to
obligatory retirement and pension insurances: employees, members of agricultural production
cooperatives, contractors, persons running a non-agricultural business, persons receiving
unemployment benefit, persons on parental leave and persons receiving maternity benefit.
Obligatory sickness insurance – see section 5.4.
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Persons with retirement and pension insurance cover are subject to obligatory accident
insurance, e.g. employees, members of cooperatives, persons running a non-agricultural
business and persons cooperating with them. In the case of the Social Insurance Fund, the
contributions are the basic source of financing social insurance benefits. Contribution
percentage rates are uniform for all insured persons. Their amounts are as follows:
1. 19.52% of the base for calculation – retirement insurance is payable by the tax payer and the insured in equal amounts – 9.76% each),
2. 6% of the base for calculation – for pension insurance (the tax payer pays 4.5% and the insured pays 1.5%),
3. 2.45% of the base for calculation – for sickness insurance (payable by the insured in full).
The accident insurance contribution varies and ranges from 0.67% to 3.33% of the base for
calculation, depending on the classification group (type of a business activity) of the tax payer,
according to the Polish Business Activity Classification (PKD). The entire contribution for this
insurance is paid by an employer.
The activities related to social provisions are carried out by numerous institutions, particularly
the Ministry of Labour and Social Policy and the Social Insurance Institution.
Methods of registration and contribution payment – see electronic forms.
Texto editado por última vez: 07/2011
Unemployment insurance
According to the Act on the Promotion of Employment and Labour Market Institutions,
unemployment benefits are pecuniary provisions paid to the unemployed in the case of the
lack of offers of suitable work, traineeship offers, professional development for adults,
training, intervention works, or public works, if at the same time the formal requirements
specified by the act are met.
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Entitlement to this allowance is granted to the unemployed if, in the 18 months preceding the
date of registering at a District Labour Office, they worked for a period of at least 365 days or
can provide another qualifying period within this timeframe.
The amount of benefit depends on length of service. If an unemployed person’s length of
service is less than years, he/she is entitled to 80% of the basic benefit, in the case of 5 to
20 years of service, 100% of the basic benefit, while in the case of over 20 years of service,
120% of the basic benefit.
From 1 January 2010 the amount of the basic benefit changed and is now equal to PLN 717
for the first 3 months of benefit entitlement and PLN 563 for subsequent months of this
entitlement. The amount of the benefit is subject to annual adjustment. District Labour Offices
deduct a total of 34.52% from the unemployment benefit to pay retirement and pension
insurance contributions.
The period of entitlement to unemployment benefit is as follows:
1. 6 months – for an unemployed person who resides in the District area during the period of entitlement to the benefit, if the unemployment rate in this area did not exceed 150% of the average national unemployment rate on 30 June of the calendar year preceding the day on which entitlement to the benefit was obtained;
2. 12 months – for the unemployed: a. persons residing in the District area during the period of entitlement to the
benefit, if the unemployment rate in this area exceeded 150% of the average national unemployment rate or
b. is over 50 years of age and at the same time, the unemployed person has at least a 20-year period entitling him/her to the benefit or
c. an unemployed person supporting at least one child under the age of 15 and his/her spouse is also unemployed and lost entitlement to the benefit due to the end of the period of entitlement to this benefit, after the date, on which the unemployed person obtained entitlement to the benefit.
Coordination of social security schemes in the EU and EEA member states and Switzerland
The procedure described below will be applicable in countries in the European Economic Area
that are not part of the EU (Liechtenstein, Iceland and Norway) and Switzerland until the entry
into force of new European Union rules, i.e. of Regulation (EC) No 883/2004 of the European
Parliament and of the Council of 29 April 2004 on the coordination of social security systems
and of implementing Regulation No 987/2009 of 16 September 2009. Any unemployed person
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entitled to unemployment benefit in Lichtenstein, Iceland, Norway or Switzerland, has the
right to transfer (export) this benefit to Poland for a period of 3 months, in order to look for
work
The benefit may be transferred on the basis of Form E 303 for which an unemployed person
must apply to a competent authority of the country which granted the entitlement to
unemployment benefit. It is possible to apply for Form E 303 4 weeks after the date of
registration. This 4-week period may be shortened by a competent authority in special
situations, at the request of an unemployed person.
Benefit transfer procedure in the case of persons entitled to unemployment benefit in one of
the following countries: Lichtenstein, Iceland, Norway and Switzerland:
1. You must register as an unemployed person with a competent Labour Office of an EEA country or Switzerland, where you have been most recently employed and where you apply for unemployment benefit.
2. Obtain the right to unemployment benefit. 3. 4 weeks after the registration you must submit an application for Form E 303. You
should remember to indicate a precise date of your expected departure for a country where you intend to look for work.
4. Within 7 days from the date of departure from the country of your last employment, you must register as a person seeking employment in the country to which you travelled in order to look for work and to collect a transferred benefit.
5. Submit Form E 303 in a competent institution (in Poland it is the Regional Labour Office). This institution will convert currencies in accordance with the rate of exchange published quarterly by the Administrative Commission on Social Security for Migrant Workers (monthly average of rates of exchange of currencies published by the European Central Bank) and will give – through an administrative decision – an instruction to make a payment.
6. Payments are made once a month by competent institutions (in Poland it is a District Labour Office).
7. Before the transfer is terminated, you should apply to a competent institution (in Poland it is a Regional Labour Office) to issue Form E 303/5 which will make it possible for you to continue receiving benefit after the transfer from the country where you obtained entitlement to the benefit is terminated.
8. Liaison bodies of the countries will make settlement as regards benefits provided. The transfer of benefit is made at the expense of an institution of the state in which you acquired benefit.
In the case of persons entitled to unemployment benefit in one of the EU Member States,
transfer of the benefit is made on the basis of a document PD U2. As of 1 May 2010, new
Community rules are in force, i.e. Regulation (EC) No 883/2004 of the European Parliament
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and of the Council of 29 April 2004 on the coordination of social security systems and
implementing Regulation No 987/2009 of 16 September 2009.
An unemployed person applies for the PD U2 document to a competent institution of a
country which granted entitlement to unemployment benefit. It is possible to apply for PD U2
to a competent institution 4 weeks after the date of registration. This 4-week period may be
shortened with the agreement of a competent authority in special situations, at the request of
an unemployed person.
Benefit transfer procedure in the case of persons entitled to unemployment benefit in one of
the EU Member States:
1. You must register as an unemployed person with a competent Labour Office of an EU Member State where you have been most recently employed and where you apply for unemployment benefit.
2. Obtain the right to unemployment benefit. 3. 4 weeks after the registration you must submit an application for Form PD U2. You
should remember to indicate a precise date of your expected departure for a country where you intend to look for work.
4. Go to another EU Member State with the PD U2 document and, within 7 days, including the date of departure, you must register with a competent Labour Office as a person seeking employment and actively look for work in the period of transfer.
5. A competent institution of the State in which you acquired unemployment benefit will be immediately informed by an institution in the State to which you travelled about your registration with the employment services of that State. The latter institution will also provide information about any circumstances which may affect entitlement to unemployment benefit already granted.
6. Payments are made by a competent Labour Office which granted an unemployment benefit to an unemployed person and payment shall be made on a monthly basis in a manner set by the abovementioned institution.
7. At the end of the transfer period, if you did not succeed in finding work, you may return, in order to continue receiving benefit, to the country which granted this benefit.
8. The maximum period for which entitlement to transfer benefit is retained is three months. However, at the request of an unemployed person, the competent institution may extend that benefit transfer period up to a maximum of six months.
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Sickness Insurance
The terms for granting and payment of sickness insurance benefits are defined in the Act on
Pecuniary Social Insurance Benefits for Sickness and Maternity dated 25 June 1999.
Persons with social insurance cover in the case of sickness and maternity (i.e. sickness
insurance) are entitled to sickness benefit, rehabilitation benefit, compensatory benefit,
maternity benefit and care benefit. The following persons are subject to obligatory sickness
insurance: employees, members of agricultural production collectives and farmers’ association
collectives, as well as persons during substitute military service. The following persons are
subject to voluntary sickness insurance: persons employed in a cottage industry, persons
employed on the basis of an agency agreement, an order agreement or other agreement on
the provision of services where the Civil Code regulations concerning orders (freelance work)
apply, persons running non-agricultural businesses and persons cooperating with them,
persons conducting paid work on the basis of an assignment of work, persons working during a
prison sentence or a temporary arrest, and clergymen.
Insured persons are entitled to sickness benefit after the end of:
a period of 30 days of uninterrupted sickness insurance – for persons subject to obligatory sickness insurance,
a period of 90 days of uninterrupted sickness insurance – for persons subject to voluntary sickness insurance.
Persons are entitled to sickness benefit for a maximum of 182 days, and if the inability to work resulted from tuberculosis or during pregnancy – for a maximum of 270 days.
The monthly sickness benefit is: 80% of the base for calculation of the benefit, 100% of the base for calculation of the benefit, if the inability to work: falls within a
pregnancy period, arose as a result of an occupational accident, on the way to/from work, arose as a result of being subject to medical tests needed for candidates to become cell, tissue and organ donors, or to participate in a procedure of donating cells, tissues and organs,
70% of the base for calculation of the benefit for the period of stay in a hospital.
The average monthly remuneration paid during the 12 calendar months prior to the month in
which the inability to work arose is taken as the calculation base for an employee sickness
benefit.. The basis for payment of sickness benefit is a doctor’s statement issued on the ZUS
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ZLA form, which should be presented to an employer within a period of 7 days of the date of
receiving this statement.
The base of the sickness benefit amount to which the insured who is not an employee is
entitled is calculated on the basis of the 12 calendar months prior to the month in which the
inability to work arose.
Sickness benefit is not payable for periods of inability to work in which the insured person
reserves the right to remuneration based on pay regulations. Sickness benefit is also not
payable for periods of inability to work that coincide with: unpaid leave, parental leave, or a
temporary arrest or serving of a prison sentence.
Texto editado por última vez: 07/2011
Family and maternity benefits
Family benefits
The aim of family benefits is partially to cover the expenses of caring for a child. The amount of
family benefits ranges depending on the age of the child (currently it is PLN 68, PLN 91, or PLN
98 per month). Other payments may be awarded in addition to the family benefit depending
on the individual family or health situation, these include: single parent benefit (PLN 170 per
month), large family supplement (PLN 80 per month for the third, and subsequent child), child
disability allowance (PLN 60 or 80 per month), education outside child’s residential area
supplement (PLN 90 or PLN 50 per month), or back to school payment (PLN 100 one per school
year).
For child care in the period of use of parental leave, there is an entitlement for a family
benefit in the amount of PLN 400 per month. This allowance can be paid for up to 24 months,
possibly up to 36 months in a case of a multiple pregnancy or up to 72 months when caring for
a disabled child.
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In order to become entitled to receive family and/or additional benefits depends on meeting
the income criteria in the amount of PLN 504 per month on a per person basis, or PLN 583 if a
family member includes a child who has a relevant decision on disability.
A family benefit allowance addition may be claimed in association with childbirth (PLN 1,000 –
a one-off benefit depending on the entitlement to family benefit), and also a lump-sum aid for
childbirth (PLN 1,000 regardless of income). Furthermore, the local commune self-government
may provide aid due to childbirth financed by the communes own funds (they may also raise
the amount of family benefits from the own funds).
Children with disabilities are entitled to a carer’s benefit (in the amount of PLN 153 per
month), awarded regardless of family income. Furthermore, among others, a parent of a
disabled child who ceases professional work to care for a child requiring special care can apply
for a carer’s benefit (in the amount of PLN 520 per month). The commune can pay
contributions for pension and health insurance for a person who is receiving a carer’s benefit.
As of 1 January 2010, entitlement to this benefit is not income-related.
In Poland family benefits are payable by the respective administration bodies at the commune
within the applicant’s residential area.
Maternity benefit
In the case of sickness, persons with insurance cover are entitled to a maternity benefit
(regardless of the period of insurance). The maternity benefit is paid during the period of
maternity leave – during 20 weeks after giving birth to one child or adopting a child under the
age of 7 years (in special cases this is extended to 10 years) and longer after giving birth to
more than one child in one labour or adopting more than one child – from 31 weeks to a
maximum of 37 weeks). The maternity benefit is also granted for a period of additional
maternity leave.
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Maternity benefit is 100% of the remuneration, which is the base for calculation of an
allowance, which equals monthly average remuneration paid for the 12 months preceding the
month in which the right to this allowance arose.
An insured father of a child may also receive a maternity benefit if the mother of the child
claimed a minimum of 14 weeks of the maternity leave (the father is entitled to the benefit for
the remainder of the allowance unclaimed by the mother of the child).
From 1 January 2010, the father of the child is also entitled to benefit during paternity leave.
Texto editado por última vez: 07/2011
Pensions
The rules for granting retirement benefits are defined in the Act on Retirements and Pensions
Payable from the Social Insurance Fund dated 17 December 1998. This Act differentiates the
terms for establishing the conditions required to obtain entitlement to a pension, depending
on the insured person’s date of birth.
Persons born before 1 January 1949, may exercise their entitlement to a retirement pension
upon meeting two conditions: that they have reached the minimum retirement age, which is
60 years for women and 65 years for men, and that they have documented a contributory
period (supplemented by a non-contributory period amounting to not more than 1/3 of the
contributory period), which is a minimum of 20 years for women and 25 years for men.
A woman of 60 years of age may also exercise her entitlement to a retirement pension if she
can provide proof of contributory and non-contributory periods of at least 15 years in total,
and a man of 65 years of age may exercise his entitlement if he can provide proof of
contributory and non-contributory periods of at least 20 years in total. However, it is worth
noting that there is no guarantee that these retirement pensions will reach the minimum
retirement pension level, due to the period of paying social insurance contributions being
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shorter than required. If, after the calculation, it appears that the level of retirement pension
will be lower than the minimum retirement pension, then the payment made will be
equivalent to the calculated amount.
Only employees who were born before 1 January 1949 are permitted to retire at an earlier
age. A woman who can provide proof of at least 30 years of eligible service for a retirement
pension, or a 20-year qualifying period of service, may retire at 55 years of age if she has
obtained a pension for total incapacity for work. A man with a minimum of 35 years of eligible
service or a minimum of 25 years of eligible service for his retirement pension and a
recognised total incapacity for work may obtain a retirement pension at 60 years of age.
The entitlement to earlier retirement is also granted to workers who can provide proof of the
required contributory and non-contributory periods, namely 20 years for women and 25 years
for men, including at least 10 or 15 years of work under particular conditions or of a particular
nature, respectively. Persons meeting the above criteria may retire at the age defined for
specific vocational groups set out in the relevant regulation.
The aforementioned terms for obtaining entitlement to earlier retirement also apply to
persons born between 1949 and 1968 who met the required criteria before the end of 2008
and have not joined the Open Pension Fund (OFE), or persons who apply for an assignment of
moneys collected on the Open Pension Fund account by the Social Insurance Institution to the
State Treasury revenue.
Persons born between 1949 and 1968, who met the required criteria regarding the
contributory and non-contributory periods, including the period of work under particular
conditions or of a particular nature, on 1 January 1999, may also obtain entitlement to earlier
retirement. These persons will be able to retire earlier if they have not joined an Open Pension
Fund and their employment contract has ended.
All persons born after 31 December 1968, and persons born between 1949 and 1968, who
have joined an Open Pension Fund are covered by the reformed retirement scheme. The
retirement entitlements of these persons are conditional on their reaching a minimum age of
60 years for women and 65 years for men.
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The decision as to when to retire is up to each insured person who has reached the required
minimum age, regardless of sex.
An employee born after 31 December 1948, who was employed under special terms or carried
out work of a specific nature, is entitled to a bridge pension pursuant to the Bridge Pensions
Act dated 19 December 2008. This employee will be able to claim bridge pension after turning
a minimum of 55 years for a woman, and a minimum of 60 years of age for a man, provided
that they meet the following conditions:
1. has worked under extreme conditions or in employment of an extreme nature for a period of 15 years,
2. has a contributory and non-contributory period (calculated on the basis of no more than 1/3 of evidenced contribution period), which equals a minimum of 20 years for women and 25 years for men,
3. prior to 1 January 1999 the individual (for a minimum of 1 day) carried out work: under extreme conditions or of extreme nature pursuant to Art. 32 of the FUS Pensions and Retirement Act,
4. after 31 December 2008 the individual (for a minimum of 1 day) carried out work under extreme conditions or of extreme nature, listed in the new work statements effective from 1 January 2009.
5. Has terminated employment.
The terms for payment of retirement contributions are defined in the regulations of the Social
Insurance System Act, whereas the terms of payment of contributions for the Bridging Pension
Fund are set out in Article 36 of the Bridging Pensions Act of 19 December 2008 (Journal of
Laws No 237, item 1656).
The new retirement system applies in full to insured persons born after 31 December 1968,
and provides for mandatory participation in the 1st and 2nd retirement scheme.
The 1st retirement scheme is governed by the Social Insurance Institution. Contributions
transferred by an employer to the Social Insurance Institution are registered in the personal
account of the insured person. Participation in the 2nd retirement scheme comprises part of
the employee’s contribution (amounting to 7.3% of the base for calculation) which is
forwarded to the Social Insurance Institution and later transferred to the Open Pension Fund
indicated by the insured person.
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Insured persons born after 31 December 1968 are obliged to split their contributions. Insured
persons born between 1949 and 1968 may voluntarily join the Open Pension Fund.
The retirement insurance contributions of insured persons who have not joined the Open
Pension Fund are transferred in full to the Social Insurance Institution.
Retirement payments terms, which have accumulated in a Open Pension Fund, and terms on
claiming, awarding, and establishing the amount of capital retirement payments is regulated
by the Capital Retirement Payments Act dated 21 November 2008, because as of
1 January 2009, the (first) insured have become entitled to a payout.
The Office of Foreign Pensions and organisational units of the Social Insurance Institution,
appointed by the Chairman of the Social Insurance Institution, perform the duties of granting
retirement pensions to persons living in the territory of another European Union Member
State, as well as persons living outside the EU linked with Poland by an international
agreement regarding social insurance. The same principle applies to persons whose periods of
insurance spent abroad were taken into account when determining their entitlement and the
amount of their retirement, if the international agreements state so.
Texto editado por última vez: 07/2011
E-forms
Contribution payers, indicated in Article 4 of the Act on the Social Insurance System, are
required to submit their insurance applications, personal monthly reports, a settlement
declaration, other documents required for maintaining the accounts of contribution payers
and the accounts of insured persons, as well as all corrections to these documents to the Social
Insurance Institution, via data transmission in the form of an electronic document in the
computer program provided by the Social Insurance Institution. Only the payers of
contributions of no more than 5 persons may submit the documents in writing or in the form
of a printout from the updated computer program provided by the Social Insurance Institution.
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Samples of forms and codes used for completing them were published in the Minister of
Labour and Social Policy’s order dated 23 October 2009, concerning the definition of
application specimens for social and health insurances, personal monthly reports and
correcting personal monthly reports, payers’ applications, settlement declarations, correcting
settlement declarations, as well as other documents.
Payers submit a contribution payer application printout (ZUS ZPA or ZUS ZFA) and a printout
of the contribution payer’s modified identification data (ZUS ZIPA) in paper form, i.e. on the
form available in each local Social Insurance Institution unit, or in the form of a printout from
the updated computer program provided by the Institution. ZUS ZPA and ZUS ZFA applications
and ZUS ZIPA printouts of the modified identification data should include copies of the Internal
Revenue office’s decision on issuing a Tax ID No and the Statistics Office’s certificate of issue of
a current REGON statistical no.
Application forms
Application forms for a contribution payer
ZUS ZPA – Application/modification of information for a contribution payer – a legal entity or
an organisational unit without a legal status
ZUS ZFA – Application/modification of information for a contribution payer – an individual
ZUS ZIPA – Application for modification of contribution payer’s identification information
ZUS ZWPA – Cancellation of a contribution payer’s registration
ZUS ZBA – Information on contribution payer’s bank account numbers
ZUS ZAA – Addresses of contribution payer’s businesses
Application forms for an insured person
ZUS ZUA – Application for an insurance/application for a modification of an insured person's
data
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ZUS ZZA – Application for a health insurance/application for a modification of data
ZUS ZIUA – Application for modification of an insured person’s identification data
ZUS ZCNA – Application for information concerning the members of a family for the purposes
of health insurance
ZUS ZWUA – Cancellation of a registration for insurance
Settlement Application
ZUS DRA – Settlement declaration
ZUS RCA – Personal monthly report on payable contributions and paid benefits
ZUS RSA – Personal monthly report on paid-out benefits and contribution payment breaks.
ZUS RZA – Personal monthly report on payable health insurance contributions
ZUS ZSWA – application/correction of information on work in special circumstances or of a
special nature
Coordination of Social Insurance Systems in the EU and EEA member states and in Switzerland
Information exchange between the social insurance institutions of the EU Member States
during implementation of Regulations No 883/2004 and 987/2009 on the application of
coordination of social security systems is carried out using standard electronic documents
(SEDs). The use of documents facilitates contact between the social insurance institutions and
accelerates international circulation of information.
Each Member State has at its disposal a set of documents (SEDs) in its national language. They
are identical in all Member States in content and layout. Every piece of information contained
within a specific item (field) of a document must have the same meaning in all languages.
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Documents (SEDs) are divided into groups relating to different social insurance sectors:
A series SEDs concern the application of correct legislation; P series SEDs concern retirement and pension benefits and are used by the institutions
responsible for considering entitlements to these benefits; U series SEDs concern unemployment benefits and are used by the institutions
responsible for considering entitlements to unemployment benefits; F series SEDs concern family benefits and are used by the institutions responsible for
considering entitlements to family benefits; S series SEDs concern sickness and maternity benefits and are used by competent
institutions to confirm entitlements to the benefits in kind and to short-term cash benefits;
DA series SEDs concern benefits for occupational diseases and accidents at work, and are used by the institutions responsible for considering entitlements to these benefits.
In addition to the aforementioned documents used to exchange information between
institutions of different Member States, there are documents to be used by applicants for a
given benefit – so-called portable documents. These documents are used in the case of
unemployment benefits (U series), benefits for occupational diseases and accidents at work
(DA series), sickness benefits (S series), and to apply correct legislation (A series).
Information exchange between the social insurance institutions of the European Economic
Area member states that are not part of the EU (Liechtenstein, Iceland, Norway) and
Switzerland during implementation of Regulations Nos 1408/71 and 574/72 on the application
of coordination of social security systems, is carried out using E series forms, which are
identical in content and layout in each of these countries. The use of documents facilitates
contact between the social insurance institutions and accelerates international circulation of
information.
Forms are divided into groups relating to different social insurance sectors:
E 100 series forms concern the application of correct legislation and sickness and maternity
benefits and are used by competent institutions to confirm entitlements to the benefits in kind
and to short-term cash benefits;
E 200 series forms concern retirement and pension benefits and are used by the institutions
responsible for considering entitlements to these benefits;
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E 300 series forms concern unemployment benefits and are used by the institutions
responsible for considering entitlements to unemployment benefits;
E 400 series forms concern family benefits and are used by the institutions responsible for
considering entitlements to family benefits.
Texto editado por última vez: 07/2011
Health cards
The European Health Insurance Card
The European Health Insurance Card is an essential step towards the simplification of
our various healthcare systems. Introduced in June 2004, the card substantially
facilitates access to medical assistance for EU citizens travelling to another Member
State. Furthermore, it guarantees a quick and simplified reimbursement of expenses
incurred locally or shortly after return to the place of residence. Since 1 January 2006,
the European Health Insurance Card is issued and recognised by all concerned countries
and replaces the previously used paper forms, such as the well-known E 111.
Who is entitled to the EHIC?
The European Health Insurance Card is issued to:
- EU nationals
- nationals of the European Economic Area (EEA)
- Swiss nationals
- family members of the above, whatever their nationality
- nationals of other countries, who are covered by a social security system in one of the
Member States of the EU, the EEA or Switzerland
The EHIC should be requested from one’s national health insurance institutions before
leaving for another EU country. All EU citizens are strongly advised to carry their
European health insurance cards when travelling to other countries.
Benefits
While the main purpose of the European Health Insurance Card is to ensure easy access
to health services during a temporary stay in another country, it also provides a series of
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additional benefits, for healthcare providers, patients and insurers alike. The main
advantages of the EHIC may be summarised as follows:
- facilitated access to health care abroad
- quick and easy reimbursement of expenses
- security of data
- improved reliability
- less administration
- simplicity – simpler and faster procedures for obtaining healthcare
Generally speaking, this ‘smart card’ contains only basic information such as the card
holder’s name and surname and date of birth, but no medical details. It is simple to use
and easily recognisable. Further, the information is presented in a standardised way, so
that it could be read regardless of the language.
What is a „Smart Card‟?
A "smart card" is a pocket-sized plastic card, which looks identical to usual bank or
credit cards.
Smart Cards have a small gold chip on the front. When inserted into a specific reader,
the chip makes contact with electrical connectors that can read information from the
chip and write information back.
What information is saved on my health card?
The only personal information on the European health insurance card is the card
holder’s surname and first name, personal identification number and date of birth. The
European health insurance card does not contain any medical data.
Where is my health card accepted?
The EHIC can be used to receive any kind of health service, being it at a general
practitioner, a hospital or a pharmacy. The EU Member States are responsible for the
introduction and dissemination of the health cards, but also for the provision of all
concerned health care facilities with card readers.
Using the European Health Insurance Card abroad
It is important to note that the health insurance card does not provide for cases in which
a patient intentionally decides to obtain medical treatment abroad. Rather, it is intended
to insure people travelling to other countries for a limited period and thus covers
medical care which becomes necessary during a stay on the territory of another Member
State. When a need for access to healthcare arises, treatment will be provided according
to the rules of that particular country (for example if healthcare is free of charge in that
Member State, the visiting patient will also be entitled to free medical care when
presenting his/her European Health Insurance Card).
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The provisional replacement certificate
In case the individual in need of medical assistance is not in possession of his European
Health Insurance Card, he can alternatively present a provisional replacement certificate
that can easily be sent by fax or e-mail by the relevant home national health insurance
institution. This certificate is equivalent to the EHIC and entitles the patient to the same
treatment and reimbursement of benefits.
The design of the European Health Insurance Card
The design of the European Health Insurance Card is identical in all Member States and
bears the European symbol. There are two variations of this layout:
- Standard EU design placed on the front of the card – leaving the back of the card free
for content chosen by the respective Member State
- Standard EU design placed on the back of the card – in this case the Member State
places the EHIC on the back of the existing national or regional health card
Each Member State can opt for one of the possible variants when issuing the health
card.