What is the change? Poland has set new minimum salary thresholds for foreign nationals working on local contracts, EU ICT permit holders, and non-EU posted workers.

What does the change mean? Beginning Jan. 1, foreign nationals working on local contracts must be paid 2,800 PLN gross per month. EU ICT permit holders and posted workers must be paid according to the applicable minimum in their administrative region (voivodship); new thresholds for these workers took effect Nov. 18. Income minimums for residence permit holders have not changed.

  • Implementation time frame: The new monthly minimum for local contracts will take effect Jan. 1. The new monthly minimums for ICTs and posted workers took effect Nov. 18.
  • Who is affected: Employers and foreign nationals working in Poland on a local contract, ICT mobility permit holders and non-EU posted workers.
  • Business impact: Businesses may see a slight increase in labor costs because of the new salary thresholds.
  • Next steps: Authorities are expected to announce new EU Blue Card salary thresholds in the first quarter of 2021.

Additional Information: The salary minimum for local employment contracts affects foreigners hired locally throughout Poland, i.e., those holding Type A work permits or residency permits with right to work. The minimum salary threshold for posted workers (work permits C, D and E for assignments) and EU ICT permit holders depends on the province where the applicant applies for the permit. The minimum income thresholds for residency permits apply to all foreigners applying for residency permits, including dependent family members.

Work Permit Holders for Local Hires Minimum Salary Threshold (per month)
All of Poland 2,800 PLN
Work Permits for posted workers, EU ICT permits Minimum Salary Threshold (per month)
Lower Silesia (capital city: Wrocław) 3,528.20 PLN
Kujawy-Pomerania (Bydgoszcz) 3,010.76 PLN
Lublin (Lublin) 3,051.17 PLN
Lubusz (Gorzów Wielkopolski) 3,033.21 PLN
Łódzkie (Łódź) 3,184.30 PLN
Lesser Poland (Kraków) 3,365.99 PLN
Masovia (Warszawa) 4,159.81 PLN
Opole (Opole) 3,133.79 PLN
Podkarpackie (Rzeszów) 2,957.29 PLN
Podlaskie (Białystok) 3,057.00 PLN
Pomerania (Gdańsk) 3,387.07 PLN
Silesia (Katowice) 3,445.95 PLN
Świętokrzyskie (Kielce) 2,981.72 PLN
Warmia-Masuria (Olsztyn) 2,895.38 PLN
Greater Poland (Poznań) 3,149.74 PLN
West Pomerania (Szczecin) 3,135.62 PLN
Residence Permits Minimum Income Threshold (per month)
All of Poland 701 PLN for a single-person household (unchanged)

528 PLN per person for a multi-person household (unchanged)

Analysis & Comments: Employers should be sure to account for the new salary minimum when planning their budgets. Deloitte will continue to follow developments in Poland and will update clients once new EU Blue Card minimums are announced.

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