KWT-2024/lab/emplo/ELRC-888-Employment_Services_.en-pl.en

COMMISSION IMPLEMENTING DECISION (EU) 2017/1257 of 11 July 2017 on the technical standards and formats required for a uniform system to enable matching of job vacancies with job applications and CVs on the EURES portal (Text with EEA relevance) 
THE EUROPEAN COMMISSION, 
Having regard to the Treaty on the Functioning of the European Union, 
Having regard to Regulation (EU) 2016/589 of the European Parliament and of the Council of 13 April 2016 on a European network of employment services (EURES), worker's access to mobility services and the further integration of labour markets, and amending Regulations (EU) No 492/2011 and (EU) No 1296/2013 (1), and in particular Article 17(8) thereof, 
(2) Article 17 of Regulation (EU) 2016/589 provides for the setting up of a uniform system to bring together job vacancies, job applications and CVs from the Member States to the EURES portal. 
(3) In order to establish the uniform system and to enable an efficient search and matching of the data provided it is necessary to use common standards and formats for the data to be exchanged. 
(4) These standards and formats should to the largest extent possible be based on well-established industry or governmental standards used by the Public Employment Services and other labour market operators and should be adopted on the basis of appropriate consultations of Member States. 
(5) The standards and formats may need to be adapted over time to reflect technological or functional changes. 
It is therefore important to put in place a governance model to ensure appropriate consultation and involvement of Member States before the adoption of standards and formats. 
(8) To support an effective matching on the EURES portal between job vacancies, including positions for apprentices and trainees, and job applications and CVs, in light of the objectives of Regulation (EU) 2016/589, it is important that EURES Members and Partners make available as many as possible of the appropriate job vacancies, job applications and CVs in their possession in a transparent manner. 
(9) The measures provided for in this Decision relating to the processing of personal data should be carried out in compliance with Union law on the protection of personal data, in particular Directive 95/46/EC of the European 
Official Journal of the European Union 
EN 
Parliament, and of the Council (1) and Regulation (EC) No 45/2001 of the European Parliament and of the Council ( 
2), as well as the national implementing measures thereto. 
Particular attention should be paid to compliance with the principles of purpose limitation, data minimisation, storage limitation, integrity and confidentiality. 
HAS ADOPTED THIS DECISION: 
Article 1 
Subject matter, scope and definitions 
This Decision lays down the technical standards and formats to be used for a uniform system to bring together job vacancies, job applications and CVs from the EURES Members and, where relevant, EURES Partners on the EURES portal and the methods and procedures to agree on further technical and functional definitions. 
For the purposes of this Decision the following definitions shall apply: 
(a) ‘job application' means a document or a set of documents that an applicant transfers to an employer or an employment service as part of the process of informing an employer of the applicant's availability and desire to be employed in a particular place of employment or position; 
(b) ‘CV' means a document describing a person's profile in terms of a summary of professional experience and educational background, along with other relevant information regarding the person's achievements, skills, competences, qualifications and interests; 
(c) ‘job seeker profile' means the standard data format for clearance of workers' CVs and job applications as set out in this Decision; 
(d) ‘originator of data' means the person or entity who originally created the set of data that is made available to the EURES portal. 
Employers who have published a job vacancy and workers who have created and decided to make public a job seeker profile with a EURES Member or, where relevant, a EURES Partner and who have given the necessary consent to have the information transferred to the EURES portal are considered as originators of data; 
(e) ‘EURES data holder' means the person or entity that has the legal rights to control who should have access to the data. 
The EURES data holder could be the originator of data or someone else mandated by and acting on behalf of the originator of data; 
(f) ‘end user' means a person or entity that retrieves and uses data on job vacancies and job seeker profiles brought together on the EURES portal in accordance with this Decision for the purpose of finding vacant posts to apply for or for the purpose of finding candidates to whom to offer job opportunities; 
(g) ‘uniform system' means the data definitions and the functional specifications for data transmission and processes set out in this Decision for the purpose of enabling matching between job vacancies and CVs; 
(h) ‘technical infrastructure' means the combined set of hardware, software, networks and other facilities needed to develop, test, deliver, monitor, control or support the relevant IT services necessary for the application of the uniform system; 
General principles for the transmission and exchange of data 
Each Member State shall set up and maintain a single coordinated channel for the transmission of job vacancies and job seeker profiles from its national EURES Members and, where relevant, EURES Partners to the EURES portal. 
To that end each Member State shall put in place a technical infrastructure, connected to the EURES portal, to which EURES Members and, where relevant, EURES Partners can connect and transmit their data. 
The European Coordination Office operates the EURES portal and related IT services to receive and process the data transmitted through the infrastructure referred to in paragraph 1. 
All the necessary definitions, standards, specifications and processes shall be detailed in documents to be agreed by the National Coordination Offices through the governance structure set out in this Decision and made available to all parties concerned in a dedicated section on the EURES portal Extranet. 
General principles for the contents and quality of data 
Data that has been anonymised may be stored and released, also to third parties, for research and statistical purposes even after the expiry of the period of validity. 
The transmission of data to the EURES portal shall not affect the rights to the data held by the originators of the data or the EURES data holders, in accordance with the laws, regulations and agreements applicable through the whole chain of transmission from the originator of data to the EURES portal. 
Personal data transmitted to and stored on the EURES portal may only be released to the extent consented by the 
originator of the data. 
Employers may implicitly or explicitly cede or renounce the rights to the data contained in a job vacancy apart 
from any personal information therein. 
with Regulation (EU) 2016/589, this Decision and any other laws and regulations applicable, in particular with regard to the protection of personal data, that originators of data or EURES data holders are informed about how their data will be used and processed and that all necessary consents and permission have been obtained. 
The origin of the data and any modifications of it as well as the consent given must be traceable throughout the whole chain of transmission from the originator to the EURES portal. 
The European Coordination Office shall be the ‘controller' within the meaning of Regulation (EC) No 45/2001 in relation to personal data stored on the EURES portal. 
The Coordination Group shall elaborate and agree on common minimum requirements regarding personal data 
protection statements, terms and conditions to be applied by the European Coordination Office, the National Coordination Offices, the EURES Members and, where relevant, the EURES Partners in order to fulfil the requirements laid down in Regulation (EU) 2016/589 of informed consent by originators of data or EURES data holders and to ensure uniform terms and conditions for access to the data. 
Roles and responsibilities of the National Coordination Offices 
The National Coordination Offices shall, in their respective Member State, be responsible for the organisation of the coordinated and secure transmission of information on job vacancies and job seeker profiles to the EURES portal, in particular by: 
(a) overseeing the setting up and maintenance of the technical infrastructure needed to ensure that relevant data from EURES Members and, where relevant, EURES Partners can be transmitted to the EURES portal via a single coordinated channel; 
(b) allowing all EURES Members and, where relevant, EURES Partners to connect and transmit data via this single coordinated channel; 
(c) ensuring the continuous monitoring of the connections to the EURES portal and to the participating EURES Members and Partners and by being able to act swiftly in order to address any technical or other issue that may occur in relation to the connection or to the data to be transmitted; 
(d) ensuring that all activities related to the exchange and transmission of data are carried out in full compliance with Regulation (EU) 2016/589 and the general principles set out in this Decision and by intervening whenever this is not the case; 
(e) ensuring that all data transmitted respects the agreed formats and standards as provided for in Regulation (EU) 2016/589 and in this Decision; 
(f) ensuring that arrangements are in place ensuring that the originators of data are fully informed and aware how their data will be used and processed; 
(g) providing and regularly updating information on the measures and systems put in place to ensure quality, security, integrity, confidentiality and traceability of data, including the protection of personal data; 
(i) keeping the European Coordination Office informed of the policies regarding exclusion of job vacancies or categories of job vacancies in accordance with the application of Regulation (EU) 2016/589 Article 17; 
(j) notifying the appointment of a single point of contact, as referred to in Article 9. 
Roles and responsibilities of the European Coordination Office 
The European Coordination Office shall be responsible for supporting the EURES network in carrying out its responsi­ bilities with regard to the coordinated transmission of information on job vacancies and job seeker profiles to the EURES portal, in particular by: 
(a) setting up and maintaining the technical infrastructure needed to receive data from the Member States through the single coordinated channel; 
(b) the operation and further development of the EURES portal and related IT-systems in order to provide search and matching services for the EURES network and for end users through self-services on the EURES portal; 
(c) setting up and maintaining the technical infrastructure needed to allow EURES Members and, where relevant, EURES Partners to access job vacancies and job seeker profiles on the EURES portal in order to make them available and searchable to their staff and users of their job-search portals; 
(e) providing and regularly updating information on the measures and systems put in place to ensure quality, security, integrity, confidentiality and traceability of data including the protection of personal data; 
(f) providing a dedicated section on the EURES portal Extranet as well as other tools and the support necessary to allow the National Coordination Offices and the EURES Members and Partners to exchange information and to handle complaints as set out in the Regulation and in in this Decision in an efficient way; 
(g) preparing, updating and making available on the EURES portal Extranet all the necessary technical and other documentation needed for the functioning of the data transmission and exchange, in particular the documents provided for in Article 8. 
Roles and responsibilities of the EURES Members and Partners 
(c) ensuring that all activities related to the exchange and transmission of data are carried out in full compliance with Regulation (EU) 2016/589 and the general principles set out in this Decision and by intervening whenever this is not the case; 
(d) ensuring that all data transmitted respects the agreed formats and standards as provided for in Regulation (EU) 2016/589 and in this Decision; 
(e) ensuring that the originators of the data are fully informed and aware how their data will be used and processed; 
(f) providing and regularly updating information on the measures and systems put in place to ensure quality, security, integrity, confidentiality and traceability of data, including the protection of personal data; 
(g) keeping the National Coordination Office informed in a clear and transparent manner of the application of the policies regarding exclusion from the transmission of all publicly available job vacancies with the application of Regulation (EU) 2016/589 Article 17; 
In order to ensure that their staff involved with the EURES network and the end-users of the job-search portals that they manage have an easy access to, and can search and make matches with the job vacancies and job seeker profiles available on the EURES portal, the EURES Members and Partners may connect their systems to and make use of the technical infrastructure provided by the European Coordination Office for this purpose. 
Roles and responsibilities of the Coordination Group 
The Coordination Group shall closely monitor the operation and serve as a forum to exchange views and best practice with a view to improving the functioning of the uniform system. 
The Coordination Group shall once a year undertake a review of the application of this Decision, which will constitute the contribution of the Member States to the activity and ex post evaluation reports by the Commission in accordance with Regulation (EU) 2016/589 Articles 33 and 35. 
The adoption of and any changes to the EURES Single Coordinated Channel Specifications, as referred to in Articles 8 must be agreed with the Coordination Group, according to the procedure laid down in Article 9 before they can be applied. 
The Coordination Group may set up specific expert groups to provide support, help and advice for its tasks. 
Technical and functional definitions and specifications for the exchange of data 
Following the procedures laid down in Article 9, the European Coordination Office shall adopt the ‘EURES Single Coordinated Channel Specifications' which shall consist of: 
(a) The ‘EURES formats and standards specification', describing the data format, data definitions, standards to be used and validation rules that must be respected when transmitting a job vacancy or job seeker profile to the EURES portal through the uniform system; 
(b) The ‘EURES functional message exchange specifications' describing the technical infrastructure that needs to be provided and the exchange specifications to be implemented to ensure the exchange of data; 
(c) The ‘EURES interoperability process manual', describing processes, actions and interventions to operate the single coordinated channel, to handle change management and to assure quality, security, traceability and data protection including the protection of personal data. 
The ‘EURES Single Coordinated Channel Specifications' and any updates or modifications to them shall be made available to the EURES network in a specific section on the EURES portal Extranet. 
Governance 
All Member States shall, through their National Coordination Offices, appoint, and notify the European Coordination Office the details of, a single point of contact to which all requests, enquires and communications regarding the implementation of provisions relating to IT services under Regulation (EU) 2016/589 and the application of this Decision can be addressed. 
For the purpose of a smooth functioning of the uniform system for exchange of data, the EURES portal and the 
The group of single points of contacts may be mandated by the Coordination Group to prepare consultations or be invited to provide guidance or advice as regards technical and IT issues under the Regulation (EU) 2016/589. 
Before the adoption of and any subsequent modifications to the ‘EURES Single Coordinated Channel Specifications' 
by the European Coordination Office a formal consultation of the Coordination Group shall be made, in accordance with Regulation (EU) 2016/589 Article 14. 
The European Coordination Office shall publish the first version of the ‘EURES Single Coordinated Channel Specifications' and all other relevant lists and guidance documents on the EURES portal Extranet no later than 1 December 2017. 
Done at Brussels, 11 July 2017. 
For the Commission 
The President 
Jean-Claude JUNCKER 
Ending employment 
Forms of terminating employment 
The employment relationship ends through its termination or expiry. 
The employment contract may be terminated by a mutual agreement of the parties: one of the parties may make a declaration by serving an appropriate notice; one of the parties may make a declaration without serving an appropriate notice; upon the lapse of the time for which the contract has been concluded. 
The employment contract should be terminated in writing, both by serving and without serving an appropriate notice. 
The employment contract may be terminated by a mutual agreement of the parties - the employer and the worker express their consent for terminating the employment contract at a term agreed by the parties. 
The employment contract may be terminated by serving a notice - the employment contract is terminated by a written declaration of the worker or of the employer by serving a notice. 
It is possible to terminate the following types of employment contracts by serving a notice: the employment contract for an indefinite period, the employment contract for a probation period, and the employment contract for a definite period. 
With regard to the employment contract for an indefinite period and the employment contract for a definite period, the notice period is dependent on the employment period by the respective employer. 
The notice period is equal to: 2 weeks - for workers who have been employed for less than 6 months, 1 month - for workers who have been employed for at least 6 months, and 3 months - for workers who have been employed for at least 3 years. 
With regard to the employment contract for a probation period, the notice period is dependent on the length of the notice period and is equal to: 3 working days - if the probation period does not exceed 2 weeks, 1 week - if the probation period exceeds 2 weeks, or 2 weeks - if the probation period is equal to 3 months. 
By terminating the employment contract, the employer may release the worker from the obligation to perform work until the end of the notice period. 
During the notice period, the worker retains the right to remuneration. 
Should the employment contract for an indefinite period be terminated by the employer, the employer is obliged to inform in writing the trade union which represents the worker about the intent to terminate the employment contract and specify the reason for terminating the contract. 
The employment contract may be terminated without serving a notice - the employment contract is terminated by a written declaration of the worker or of the employer without serving a notice. 
The employer may terminate the employment contract by fault of the worker in the following situations: 
the worker has seriously violated basic duties; 
the worker has committed a crime during the period of the employment contract, which makes it impossible to employ him or her further on the former position, if the crime is obvious or has been confirmed by a final and valid judgment; 
the worker has lost by his or her fault the authorisations to perform work on the former position. 
Furthermore, the employer may terminate the employment contract without serving a notice by fault of the worker in the following situations: 
the worker is not capable to work due to long-term sickness, which continues for a period specified in the Labour Code; 
the worker is absent from work for more than 1 more, for other justified reasons excluding sickness. 
The declaration of the employer about terminating the employment contract without serving a notice should specify the reason for terminating the contract and should contain an instruction about the worker's right to appeal to the labour court. 
The employer may terminate the employment contract without serving a notice in the following situations: 
if the harmful impact of the perform work on the worker's health is confirmed by a medical certificate, while the employer does not transfer the worker onto a different position, appropriate for the worker's health and professional qualifications, at a date specified in the medical examination; 
the employer has seriously violated its basic duties against the worker. 
The employment relationship expires automatically by law, in the situations mentioned in the Labour Code and in the specific provisions (e.g. death of the worker or of the employer). 
In Poland, there are specific provisions concerning the termination of the employment relationship for reasons which may not be attributed to the worker. 
They regulate the way in which collective and individual redundancies should be carried out and refer to the employers which employ at least 20 workers. 
The relevant provisions of the Civil Code regulate matters related to terminating legal relationships which have come into existence as a result of the parties concluding certain civil law contracts (e.g. contracts for services, or contracts for a specific work), depending on the type of the contract between the parties. 
Reinstatement or re-employment 
Workers may apply for being reinstated to work under the former conditions in the following situations: 
the employer has terminated the employment contract for an indefinite period by serving a notice, without stating the reason or in violation of the provisions on terminating employment contracts; 
the employer will terminate the employment contract without serving a notice, in violation on the provisions on terminating employment contracts in this mode. 
The reinstatement is adjudicated by the labour court which examines the claim of the worker after the worker has filed an appropriate statement of claim. 
The worker has the right to choose the labour court which will be convenient for him or her depending on his or her place of residence or place of work or the registered office of the employer. 
Workers whose employment contracts have been terminated may be re-employed in the following situations: 
the employment contract has been terminated without serving a notice due to the worker's incapacity to work as a result of a long-term sickness or accident at work or occupational disease; 
the employment contract has been terminated without serving a notice due to the worker's justified absence exceeding 1 month for other reasons excluding long-term sickness, accidents at work or occupational diseases; 
the employment contract has been terminated under collective redundancies (the employer which lays off workers in the course of collective redundancies is oblige to employ them in the first place, if it manages its problems and starts hiring new workers); 
the employment relationship has expired due to a 3-month temporary arrest. 
Living and working in Poland 
09 August 2016 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 (patrt I) - Enclosure 1.1. 
Ministry of Labour and Social Policy Labour Market Department 
Enclosure 1.1. 
MINISTRY OF LABOUR AND SOCIAL POLICY LABOUR MARKET DEPARTMENT 
ANNUAL REPORT- FINAL REPORT ON OVERALL EVALUATION OF EURES ACTIVITY in POLAND within 1 April 2005 -31 March 2006 part I 
Warsaw, June 2006 
It was also that day that a new labour market service - EURES service - was introduced by virtue of the Act of 20 April 2004 on the promotion of employment and labour market institutions. 
The neccessity of keeping a national legal framework for EURES was motivated by two reasons. 
The first reason was the need to accommodate one of the EURES guidelines for the years 2004-2007 that were established by the Commission regarding the priority status of EURES for Public Employment Services throughout the European Economic Area. 
The other fairly important reason was that direct application of EU rules on EURES by Polish labour offices could cause discrepancies in interpretation, thus hindering the coordination of tasks implemented within the decentralised structure of the Polish Public Employment Service. 
Below are presented the activities implemented with reference to each of 10 priorities established by the Commission for the years 2004-2007. 
They comprise of both the activities financed from the EURES grant on the basis of grant agreement number VS/2005/0043 as well as those financed from financial resources of the Ministry of Labour and Social Policy (Labour Fund) and own financial resources of Voivodeship and Poviat Labour Offices. 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 
Ministry of Labour and Social Policy 
Labour Market Department 
II. DESCRIPTION OF EURES ACTIVITIES IN POLAND IN THE CONTEXT OF THE PROGRESS IN IMPLEMENTING THE EURES ACTIVITY PLAN FOR POLAND FOR THE YEARS 2004-2007 
Task 1: 
EURES to be included in the PES policy planning process, including in relation to any targets and performance indicators set at national and regional level. 
Carried out activities 
Quantitative results 
Beneficiaries 
Institution, which carried out activity 
Source of financing 
Polish Public Employment Services 
MPiPS 1, DRP 
Polish Public Employment Services 
MPiPS, DRP None 
Input to draft of the Ordinance. 
Polish Public Employment Services 
4. Incorporation of EURES tasks into annual Work Plans of the Labour Market Department of the Ministry of Labour and Social Policy for the years 2004 and 2005. 
MPiPS, DRP None 
WUP3 and PUP4 
Participation in 2 Labour Committees 
Members of Polish Parliament 
Members of National Labour Board. 
Committee of Council of 
Ministers 
3 Voivodship (Regional) Labour Office Poviat (Local) Labour Office 
1. Operating in the Labour Market Department in MPiPS fourperson team responsible for coordination of EURES activities in Poland. 
Appointment by the IT Department of MPiPS a staff member responsible for coordinating IT issues related to EURES. 
5 MPiPS employees 
Own financial resources of MPiPS 
2. Operating in WUP 16 EURES Line Managers, 22 EURES Advisors and 28 EURES Assistants. 
66 WUP employees 
Own financial resources of WUP 
3. Operating in PUP over 300 EURES Assistants. 
More than 300 PUP employees 
Own financial resources of PUP 
Organise the in-house training of staff dealing with EURES and ensure that EURES is included in in-house training given to all front line staff. 
EURES Line Managers, EURES advisors and EURES assistants from WUP 
MPiPS, DRP Labour Fundown contribution to 
2. The information training organised by the EURES staff at the voivodeships level for EURES Assistants and other WUP and PUP personnel. 
104 training courses for EURES assistants and other PUP personnel, including 39 training courses for WUPs and 65 for PUPs. 
1,213 training participants, including 162 from WUPs and 1,051 from PUPs. 
WUP and PUP personnel WUP 
In addition, specific vacancies identified as being of particular European interest shall be flagged up and dealt with appropriately. 
1. Development and administration of the national EURES website at www.eures.praca.gov.pl consisting of two sections: a public section and a section accessible to the EURES staff through a password. 
About 750,000 visits to the website 
Unemployed, jobseekers, employers and other actors 
MPiPS, DRP and DI5 
2. Maintaining 3 IT systems “PULS”, “BEZROBOTNI” and “RUBIKOM+” adapoted to EURES system. 
Operating of 3 IT systems 
PUPs and Polish employers 
MPiPS, DI 
Information on the vacancies thus published by other EURES members and partners shall be made available for all staff dealing with international recruitment within the EURES member or partner organisations. 
5 IT Departament, 
1. Inclusion of a link to the national EURES website from WUP and PUP websites and coordination of this activity. 
WUP and PUP None 
2. Establishment of cooperation with institutions with a relatively large flow of clients expecting to be able to use the EURES database, including in particular in labour offices, occupational information and career planning centres, gmina information centres, academic career offices, European information centres, etc. 
Personnel of partner institutions 
were bought by IT Departmet of MPiPS. 
400 terminals distrubuted to PUP 
Own financial resources of 
All information made available should be appropriate for the respective target group in terms of content, language and support (paper, on-line etc.). 
Institution, 
which carried out activity 
MPiPS, DRP EURES grant 
2. Content-related cooperation in the area of EURES while working out brochure “Safe trips abroad”. 
Content of the brochure 
Unemployed and 
jobseekers 
3. Publishing files with information in Polish about “Living and 
working conditions in EU/EEA countries”. 
406 files 
WUP, PUP, unemployed, jobseekers and employers 
MPiPS, DRP Labour Fund 
The information shall be actualized twice a year - till 31 of May and 30 of November. 
1. Preparing electronical version of the brochure about “Living and working conditions in Poland” in 4 language versions and placing it on national EURES website. 
4 language versions of the brochurePolish, English, German and French 
MPiPS, DRP EURES grant 
Ministry of Labour and Social Policy 
Labour Market Department 
Making 1 actualisation of information about living and working conditions in Poland and 1 actualisation about situation on Polish labour market. 
The European Commission 
Quality standards should be developed and respected within the organisation, in particular for the provision of personalised services. 
Content for the draft of the Ordinance 
Polish PES 
All EURES members and partners shall give special attention in their service provision to the less privileged groups in society and shall, along with their continuous development of IT services, ensure that clients who are currently not able to use these services get the same level of service, or assistance in accessing IT services. 
Source of 
Internet-enabled computer available for clients. 
EURES members and partners shall improve the knowledge of EURES by employers through the enhancement of existing services and introduction of new ones as key tools for the recruitment of international staff. 
These tools include websites, videoconferencing and streaming video, job fairs, guides for employers, as well as advice and assistance for large-scale recruitment. 
WUPs and PUPs. 
employers; 
20,000 cardboard folders; 
10,000 pens with EURES logo 
MPiPS, DRP EURES grant 2005/2006 and 
Labour Fundown 
contribution to 
etc. 
15,800 contacts with Polish emoployers 
and associations of employers, among which: 
• 5,200 contacts made by WUP • 10,600 contacts made by PUP 
own financial resources of 
WUP and PUP 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 
Ministry of Labour and Social Policy 
Labour Market Department 
4. Recruitment projects for the EEA employers. 
for following budget year 2006/2007. 
multiple vacancies; - 28,000 vacancies were received; - 23,200 CVs were transmitted abroad; - the number of individuals employed is 
estimated as 6,000, for sure 1,500 
people got employed; 
Data given in points 5-10 were also included in above breakdown. 
Employers from the EEA countries 
EURES from 
the EEA states, 
WUPs and PUPs 
EURES grant 2005/2006 and 
own financial resources of 
WUP and PUP 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 
Ministry of Labour and Social Policy 
Number of visitors - about 6,000; Number of employers - about 17; 
17 EURES Advisors from the EEA; 
1,000 vacancies; 600 individuals selected for interviews 
with employers; 
Persons employed: 96; 
6 EURES Advisors from the EEA; 
270 vacancies; 
235 individuals selected for interviews 
with employers; 
Presentations about living and working conditions in the EEA countries - 3; 
WUP in 
Warsaw and PUP in Warsaw 
EURES grant 2005/2006 own 
financial 
resources of 
WUP and PUP 
in Warsaw 
7. “Irish Day” on 11 October 2005 in Warsaw. 
Presentations about living and working conditions in Ireland - 2; 
Persons participating in the presentations 
Employers from Ireland and Polish jobseekers and unemployed. 
EURES grant 
8. “International Recruitment Day” on 7 December 2005 in Lublin. 
The event was combined with interviews for employers from the EEA countries and presentations about “Living and working comditions” in chosen EEA countries. 
Number of visitors - about 6,000; Number of employers - about 5; 
1 000 vacancies; Number of CVs - 261; 
with employers; 
Persons employed: 115; 
Persons participating in the presentations 
9. “Polish-British Job Fairs - Piła 2006” on 21-22 March 2006. 
The event was combined with interviews for employers from the Great Britain and presentations about “Living and working comditions” in the Great Britain. 
Number of visitors - about 2,000; Number of employers - 5; 
2 EURES Advisors from JobcentrePlus; 
600 vacancies; 
Number of CVs - 600; 
550 individuals selected for interviews 
with employers; 
Persons employed: 100; Persons participating in the presentations 
Employers from the Great Britain 
EURES grant 2005/2006 and 
10. “Polish-Czech-Slovak Crossborder Job fairs” on 24 February 
Number of visitors - about 2,000; 
Number of employers - 16; 
Number of exhibitors - 35; 
Services and institutions of labour market, employers, unemployed and jobseekers, students and graduates from Poland, the 
Czech Republic and 
Slovakia. 
WUP in 
own financial resources of 
WUP in 
Katowice 
11. Cooperation with IT Department of MPiPS to modificate CV 
Unemployed and 
Transnational mobility activities should be developed in conformity with identified trends and future prospects on the labour market situation 
Border EURES Working Group. 
WUP in 
Katowice and 
Opole 
2. Cooperation in the field of identification of surpluses and shortages on labour market in zachodniopomorskie voivodeship in Poland and in Scania region in Sweden. 
Publishing the guide about “Living and 
employment services in Sweden. 
Seminar for staff of labour offices in zachodniopomorski region, also EURES staff in Sweden. 
By 1 May 2004, all national EURES websites should contain a section explaining the national rules applicable to citizens from the future Member States on access to the labour market during the transitional period. 
EURES Managers should provide for EURES advisors, EURES assistants and any other relevant PES staff to be informed about these rules. 
An information section of the website www.eures.praca.gov.pl. 
EURES Members should inform EURESco about the applicable rules and any changes therein. 
This includes the provision of detailed and up-to-date legal information as well as information presented in a way suitable for the general public. 
Information were given to an employee in Labour Market Department MPiPS responsible for supervision and changing appropriate national law regulations in the field of work permits for foreigners in Poland. 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 Ministry of Labour and Social Policy 
Labour Market Department 
Support strongly the development of cross-border labour markets. 
1. Labour offices in the Polish-German, Polish-Czech-German and Polish-Slovak border regions engaged in cross-border activities concerning the labour market. 
- 57 contacts from foreign nationals from border regions who were interested in finding employment in the border regions of Poland; 
Unemployed, jobseekers and employers from the border regions of Poland 
nationals in the border region; 
- 1,800 contacts from the unemployed and jobseekers for information about living and working conditions in border regions; 
With a view to enhancing effectiveness of their actions, all EURES members should initiate an external, independent evaluation on the results achieved by EURES in their respective areas of responsibility at least once in the period covered by these guidelines. 
After consultation of the High Level Strategy Group, EURESco will provide guidelines on a minimal set of questions that shall be common to all these qualitative and quantitative evaluations. 
In addition, all EURES members shall undertake an evaluation of the activities carried out under the activity plans on an annual basis, and submit the results obtained to EURESco. 
MPiPS, DRP None 
EURES managers should regularly check the quality of the data provided by the EURES advisors 
2. Operation of the national EURES monitoring database, which is updated on a quarterly basis by all WUPs and PUPs. 
MPiPS, WUP and PUP MPiPS, DI 
PRIORITY 10 Provide appropriate information and communication about EURES to the public, to the social partners and other relevant actors. 
Develop a marketing and communication strategy, stressing the efficiency of the network, combining state of the art technologies with a strong human component, stressing the reliability of the PES, using quality standards throughout the network and underlining the free nature of most of the services provided. 
financing 
850 copies of small EURES poster; 170 copies of big EURES poster; 
B) And the following was produced within 
the confines of Publication Plan of MPiPS: 
8,000 posters with EURES logo; 
B) Unemployed, 
jobseekers and labour market partners, WUP and 
A) MPiPS, DRP 
The following results were achieved: 
a) About 300,000 contacts with the 
group contacts; 
27% contacts for general information, 60% concerning job searching and 13% for other purposes; 
b) 31,000 contacts from the Polish 
d) 99% of contacts with Polish nationals and 1% with the EEA nationals; 
e) the EURES stand was present at 380 
national job fairs. 
5. Purchase of multimedia projectors for EURES Advisers. 
13 multimedia projectors 
EURES advisers 
“EURES Advanced Training 2005” for EURES Managers and Line Managers - training on 3-4 November 2005 in Budapest (2 persons). 
It must be also pointed out that participation in “EURES Initial Training” allows employees of labour offices to execute tasks of EURES advisers. 
PARTICIPATION IN THE EURES WORKING PARTY AND OTHER ACTIVITIES INITIATED BY THE COMMISSION 
The EURES Manager participated in the following events: 
- A meeting of the EURES Working Party on 2-3 June 2005 in Luksemburg; 
- An annual meeting of the EURES Working Party with coordinators of EURES cross-border partnerships and chairpersons of the Steering Committees on 21-23 September 2005 in Bratislava; 
- A meeting of the EURES Working Party on 17-18 November 2005 in Edinburgh; 
- A meeting of the EURES Working Party on 22 February 2006, preceded by launching conference “European Year of Workers Mobility” on 20-21 February 2006 in Brussels. 
Furthermore: 
- EURES Financial Specialist participated in a training meeting on the management of EURES grants on 
11 November 2005 in Brussels; 
- The EURES Assistant Manager participated in a meeting of the Working Party on Living and Working 
Conditions that took place on 6 October 2005 in Brussels; 
- The EURES Assistant Manager participated in a meeting of the Working Party on Living and Working Conditions that took place on 30 March 2006 in Brussels; 
- The EURES Advisor from the Voivodeship Labour Office in Łódź participated in 2 meetings of the Working 
Party on EURES Training that took place on 6 April 2005 and 5 July 2005 in Brussels; 
Annual report - Final report on overall evaluation of EURES activity in Poland within May 2004 - March 2005 
SUMMARY 
Including EURES activities in approppriate strategic plans of Polish Public Employment Services and in national law regulations allows to fully integreate EURES services with other services provided by Polish Labour Offices. 
EURES is one of 5 basic services provided by labour offices, apart from job placement, vocational counselling, support in active job looking, trainings organisation. 
Former experience shows that it's essential to strenghten EURES staff in Poland and provide them with further trainings, specially those EURES employees who are based in poviat labour offices. 
It's an effective activity to promote EURES among institutions which can be used as a channel to reach potential 
Disseminating information about living and working conditions in Poland will allow to rise foreigners' awareness about possibilities of living and working in Poland. 
It's also important to make a proper amount of promotion and information materials on EURES for jobseekers and employers. 
EURES international cooperation is mainly focused on cooperation within international recruitmernts with those countries which opened their labour markets for new EU member states after May 2004, like the Great Britain, Ireland and Sweden, but also cooperation with Norway, Iceland, Finland, Germany, Czech Republic, Slovakia, Denmark and Slovenia. 
setting common projects which can be considered as examples of good practices such as international job fairs, special theme days focused fully on chosen EEA country, recruitments connected with special trainings for candidates, EURES days, workshops like “How to use European Labour Mobility Portal”, etc. 
Cross-border activities in selected regions of Poland shall also be supported due to benefits which cross-border information and recruitment actions bring. 
In the near future Polish Standard of EURES Services will be implemented in all labour offices in the country, which will allow to standarize EURES services and increase their quality. 
Described above actions executed between April 2005 and March 2006, show that EURES services in Poland are in a proccess of development and their quantity and framework is increasing. 
This is significant in view of the future elimination of transition periods for access to the EEA labour markets and the granting of full freedom of movement of workers within the EEA states. 
Working time 
Please Rate 
In Poland, the working time must not exceed 8 hours a day and an average of 40 hours in an average five day working week. 
The working time is calculated for a reference settlement period of up to 4 months. 
If justified by objective or technical reasons concerning the work organisation, the settlement period may be extended up to a maximum of 12 months by a collective agreement or by an agreement with the respective trade unions or, if there are no trade unions operating by the employer, by concluding an agreement with workers' representatives. 
The weekly working time including overtime must not exceed an average of 48 hours in the assumed settlement period. 
It is also possible to use flexible working time which entails different staring hours or time periods during which workers may start work. 
Certain working time systems allow for extending the daily working time. 
All employees are entitled to continuous daily rest in the amount of 11 hours and continuous weekly rest in the amount of 35 hours, in certain cases - 24 hours. 
Should the daily working time be at least 6 hours, workers are entitled to have breaks from work of at least 15 minutes, to be calculated against their working time. 
Employers may introduce one break from work which is not calculated against the working time, however not exceeding 60 minutes, for having a meal or managing personal affairs. 
It is allowed to work on Sundays and public holidays in the situations listed exhaustively in the Labour Code, e.g. shift work, transport and communication, while performing work which is necessary due to its social utility and daily needs of the population. 
Furthermore, it is not allowed to work in retail stores on public holidays even if they fall on Sundays. 
Overtime work entails performing work beyond the standard working time and performing work during an extended daily working time, if necessary to carry out a rescue action to protect the life or health of people, protect property or natural environment, remove a breakdown, or due to specific needs of the employer. 
The amount of overtime work performed in relation to specific needs of the employer must not exceed 150 hours during the calendar year. 
Overtime work is compensated by an additional remuneration or paid leaves. 
As far as civil law contracts are concerned, the provision of the Labour Code on the working time do not apply. 
Neither is the matter regulated in the Civil Code and should be agreed by the parties. 
However, it is necessary to confirm the number of hours spent on performing an order or service under the contract the minimum hourly rate applies to for each hour spent on performing an order or service. 
Annual report - Final report on overall evaluation of EURES activity in Poland within May 2004 - March 2005 (patrt I) - Enclosure 1.1. 
MINISTRY OF ECONOMIC AFFAIRS AND LABOUR LABOUR MARKET DEPARTMENT 
ANNUAL REPORT- FINAL REPORT ON OVERALL EVALUATION OF EURES ACTIVITY in POLAND within MAY 2004 - MARCH 2005 part I 
I. INTRODUCTION 
The establishment of a national legal framework for EURES was motivated by two reasons. 
The effective deployment of the EURES network in Poland was a result of preparations undertaken in 2002. 
Prior to Poland's accession to the EU, in addition to introducing EURES provisions to the abovementioned Act, a draft Ordinance of the Council of Ministers was produced concerning detailed responsibilities of employment bodies in implementing tasks resulting from the participation of the Public Employment Service in EURES. 
developed incorporating Voivodeship EURES Activity Plans. 
Information on living and working conditions in Poland and the situation of national and voivodeships labour markets was developed and published on the Commission's EURES website at www.europa.eu.int/eures. 
Work commenced to integrate the national IT systems supporting Poviat Labour Offices with Web Services, the EURES IT system. 
The national EURES website was developed at www.eures.praca.gov.pl. 
An application was prepared and submitted with the Commission for a grant to finance the implementation of activities 
set out in the EURES Activity Plan for Poland for the years 2004-2007 within the period of 1 May 2004 to 31 March 
Following Poland's accession to the EU, the EURES grant agreement no. VS/2004/0151 was signed. 
The first grant funds were to be released in the middle of July 2004. 
In consequence, the amount 
Below are presented the activities implemented within the period of May 2004 to March 2005 with reference to each of the 10 priorities established by the Commission for the years 2004-2007. 
They comprise both the activities funded from the EURES grant as well as those financed from financial resources of the Ministry of Economic Affairs and Labour (Labour Fund) and own financial resources of Voivodeship and Poviat Labour Offices. 
Annual report - Final report on overall evaluation of EURES activity in Poland within May 2004 - March 2005 
Ministry of Economic Affairs and Labour 
1. Incorporation of EURES activities into the 2005 National Action Plan for Employment adopted by the Council of Ministers on 21 September 2004. 
Contribution to the 2005 National Action Plan for Employment 
MGiP, DRP None 
Polish Public Employment Services 
MGiP, DRP 
MGiP, DRP None 
Ministry of Economic Affairs and Labour 
Labour Market Department 
5. Cooperation with representatives of self-government authorities at voivodeships and poviat level concerning the full acceptance of EURES-related activities. 
Ongoing coordination 
and PUP 
MGiP, DRP Own financial resources of 
1. Appointment of the EURES Manager and a two-person team within the Labour Market Department of the Ministry of Economic Affairs and Labour. 
Appointment of a staff member responsible for coordinating IT issues related to EURES within the IT Department of the Ministry of Economic Affairs and Labour. 
4 MGiP employees 
Own financial resources of MGiP 
3. Appointment of EURES Assistants based with PUPs by PUP Directors. 
338 PUP employees 
Task 3: 
Labour Market Department 
Carried out activities 
Quantitative results 
EURES Line Managers, EURES advisors and assistants from WUP 
MGiP, DRP Labour Fundown contribution to 
1. Development and deployment of the national EURES website at www.eures.praca.gov.pl consisting of two sections: a public section and a section accessible to the EURES staff through a password. 
MGiP, DRP and DI5 
2. Drafting of procedures for flow of job vacancies within EURES. 
Development and implementation of a EURES vacancies register to be used by all WUPs. 
Draft procedures EURES vacancies register 
EURES staff based with WUPs and PUPs 
3. Integration of the e-PULS national vacancies database with the EURES vacancies database by adapting the following IT systems: “PULS”, “BEZROBOTNI” and “RUBIKOM+”. 
Adaptation of 3 IT systems 
Own financial resources of MGiP and EURES grant 
Mapping tables, including for mapping between ISCO 88 COM to ISCO 88. 
Ministry of Economic Affairs and Labour Labour Market Department 
5. Ensuring effective functioning and proper maintenance of the 
MGiP 
The comparison will provide a basis for displaying professions in Polish when browsing the vacancies database on the EURES website. 
A link to the national EURES website is 
available on the websites of all 16 WUPs 
and 241 PUPs 
Unemployed, jobseekers, employers and other actors 
WUP and PUP None 
2. Establishment of cooperation with institutions with a relatively large flow of clients expecting to be able to use the EURES database, including in particular in labour offices, occupational information and career planning centres, gmina information centres, academic career offices, European information centres, etc. 
Improve substantially the provision of information on all aspects of labour market mobility, including on the rights related to free movement of workers, and ensure the monitoring and removal of obstacles to mobility. 
26 fact files were developed in Polish on 
living and working conditions in all EEA 
states. 
Each fact file contains about 25 pages. 
The fact files are available in the electronic version on the national EURES website. 
MGiP, DRP EURES grant 
The FAQ folder on the national EURES 
A report on the client satisfaction survey concerning EURES recruitment services was produced demonstrating a high level of satisfaction with EURES services among clients. 
MGiP and WUP 
EURES services must be provided to persons irrespective of their EU/EEA country of residence, and be available for use by the broadest possible range of persons 
Approach employers actively and provide them with support for transnational recruitment. 
All EURES members and partners shall offer mobility-related services which are specifically geared to employers' needs. 
This requires an analysis of the relevant labour market and a differentiated approach to various sectors and sizes of enterprises. 
Procedures should be compared (data must be accessible and comparable throughout the network), statistical reports and websites should be analysed, and bottlenecks should be identified. 
Carried out activities 
Quantitative results 
Beneficiaries 
Kujawsko-Pomorskie and 
Zachodniopomorskie 
Voivodeships and the 
The following was produced: 
7,000 cardboard folders; 
Employers and employers' organizations 
5,050 A5 notebooks with the EURES logo; 
2. Designing an electronic CV database for individuals interested in employment in EEA states. 
The database will be available directly to the Polish unemployed and jobseekers. 
The database prototype 
Employers and employers' organizations 
a) ca. 2,270 contacts of WUPs with Polish employers and 96 employers' organisations; 
Employers, employers' organisations, associations and unions, Business Centres, Crafts Chambers, Regional Development Agencies 
EURES grant 2004/2005 and own financial resources of WUP and PUP 
4. Recruitment projects for EEA employers 
Recruitment projects: - 961 recruitment projects for single or 
multiple vacancies; 
- 13,355 vacancies; 
- 14,124 CVs transmitted abroad; 
- the number of individuals employed is 
from the 2004/2005 EURES grant: 
c) 2 recruitment projects were conducted for Norwegian employers; 10 vacancies were obtained; 39 CVs were transmitted; 5 individuals were employed. 
April 2004. 
The fair was accompanied by job interviews with employers. 
Ca. 7,000 visitors; 
960 vacancies; 
Over 3,000 CVs; 
1,100 individuals selected for interviews with employers. 
Employers from the UK Jobcentreplus from the UK, 
Jobcentreplus 
financial 
resources and own resources 
of WUP in 
Łódź 
6. The International Job Fair - Warsaw 2004 on 14 October 
200 individuals selected for interviews 
280 individuals attending the 
Annual report - Final report on overall evaluation of EURES activity in Poland within May 2004 - March 2005 
16 EEA EURES Advisors; 
Ca. 1,000 vacancies; 
Ca. 3,000 CVs; 
8 presentations on working and living conditions in EEA states; 
Employers from the EEA countries 
30 participants from Poland - MGiP, DRP, WUP in Katowice and PUPs from the border region.. 
2 representatives of EURES T partnerships in Germany. 
5 representatives of the local labour market. 
Establishment of the future Steering 
6 Ministry of Labour and Social Affairs of the Czech Republic Centre for Labour, Social Affairs and Family of Slovakia 
In the context of enlargement, provide easily accessible and up-to-date information on the rights of workers to free movement during the transitional periods applicable to the new Member States. 
1. Designation of a person within the Labour Market Department of the Ministry of Economic Affairs and Labour who would be responsible for providing the Commission with information about any changes in transition periods for access of EEA nationals to the Polish labour market. 
1. Labour offices in the Polish-German, Polish-Czech and Polish-Slovak border regions engaged in cross-border activities concerning the labour market. 
The activities were carried out in cooperation with a variety of labour market institutions, Euroregions, employers' organisations, tertiary education establishments and other partners. 
They were primarily concerned with shaping labour market policies in border regions, including sharing experiences and information on the situation of labour markets and options for seeking jobs and employment in border regions. 
Particular mention is deserved by activities of the Dolnośląskie Voivodeship Labour Office such as, for instance, participation in the ENLARGE-NET project. 
The project is concerned with cross-border cooperation between cities and regions of Saxony, the Dolnośląskie Voivodeship and Northern Czech Republic and is designed to support regional integration. 
On the part of Poland, the project's partner is the Marshal's Office of the Dolnośląskie Voivodeship, which participates in the Working Group No. 2 “Migration/Social Problems”. 
a) The following results were achieved in the period from May to December 
- 1,961 contacts from the Polish unemployed and jobseekers interested in foreign jobs in border regions; 
- 20 contacts from Polish employers from border regions who were interested in employing foreign nationals from border regions; 
b) The following results were achieved in the period from January to March 
- 1,182 contacts from the Polish unemployed and jobseekers interested in foreign jobs in border regions; 
Where the PES of a country belonging to the EURES network undertakes a large scale evaluation on their services (including quality assessments or customer satisfaction surveys), EURES members should include EURES services in these evaluations. 
1. In the period from July 2004 to March 2005 the Polish EURES Advisors produced and inputted monthly EURES reports into the database designated by EURESco. 
In the period from July 2004 to January 2005, there were 12 EURES Advisors in Poland, of whom one was on a maternity leave - the average response ratio for mandatory reports was 98.6 %. 
In the period from February to March 2005, there were 11 EURES Advisors in Poland, of whom one was on a childraising leave - the response ratio for mandatory reports was 100 %. 
None 
quarter of 2005 provided a basis for comprehensive countrywide monitoring of EURES activities. 
st quarter of 
MGiP, WUP and PUP MGiP, DI 
Own resources of MGiP 
Periodically, EURES members shall supply EURESco with figures on the number of customers seeking advice on their national EURES web-pages and the related job databanks. 
See Priority 2, Task 1, point 1. 
1. Development and purchase of EURES marketing materials intended for the unemployed and jobseekers and their distribution to WUPs and PUPs. 
The following was produced: 
390,000 copies of the EURES leaflet (type 
Unemployed, jobseekers and labour market partners 
Annual report - Final report on overall evaluation of EURES activity in Poland within May 2004 - March 2005 
Ministry of Economic Affairs and Labour Labour Market Department 
- 63,936 contacts with the unemployed and jobseekers, including: 
94 % individual contacts and 4% group contacts; 
a) WUP EURES grant 2004/2005 and 
own resources 
- 182 contacts from the unemployed and jobseekers from EEA states for information about living and working conditions in Poland; 
- 99% of contacts with Polish nationals 
and 1% with EEA nationals; 
Annual report - Final report on overall evaluation of EURES activity in Poland within May 2004 - March 2005 
Ministry of Economic Affairs and Labour Labour Market Department 
b) The following results were achieved in the period from January to March 
group contacts; 
EURES grant 2004/2005 and 
- 202 contacts from the unemployed and jobseekers form EEA states for information about living and working conditions in Poland; 
Ministry of Economic Affairs and Labour Labour Market Department 
d) WUP in 
Zielona 
Góra, 
Cracow, 
Kielce, Warsaw and 
Poznań 
3. The workshop on living and working conditions in the UK and Lithuania on 8 November 2004 in Wigry. 
EURES staff based with WUPs and PUPs 
PARTICIPATION IN EURES INITIAL TRAINING 
The completion of the training entitles candidates to perform 
- A meeting of the EURES Working Party on 27-28 May 2004 in Brussels; 
chairpersons of the Steering Committees on 21-22 October 2004 in Constance; 
- A training meeting on the management of EURES grants on 16 November 2004 in Brussels; 
- The EURES Assistant Manager participated in a meeting of the Working Party on Living and Working 
Conditions that took place on 10 March 2005 in Brussels; 
- The EURES Advisor from the Voivodeship Labour Office in Łódź participated in a meeting of the Working 
Party on EURES Training that took place on 14 January 2005 in Brussels; 
The meetings were held on 6 October 2004 and 2 March 2005 in Brussels. 
The EURES service is one of the five basic labour market services, the other four being job agency, occupational guidance and information, assistance in active job searching and organisation of training courses. 
The fact that Polish EURES Advisors have the higher ratio in EEA of EURES-related contacts with labour office 
clients per EURES Advisor provides evidence of highly effective performance of the EURES staff in Poland. 
In the future, this will lead to an increase in support for the unemployed, jobseekers and employers, thus facilitating mobility on the European labour market. 
This is significant in view of the future elimination of transition periods for access to EEA labour markets and the granting of full freedom of movement of workers within EEA states. 
Social benefits for accident at work and occupational disease 
User Rating: 0 / 5 
Rights and contribution 
Insurance against accidents at work and occupational diseases covers those who are subject to obligatory retirement and disability insurance, inter alia employees, persons working under contracts for services and those carrying out economic activity. 
The percentage contribution rate for accident insurance varies for individual payers of contributions and is established depending on the level of occupational hazards and their adverse effects. 
Should the payer report up to 9 insured persons for accident insurance, the rate amounts to 50% of the highest percentage rate for the groups of activities and is equal to 1.8% of the calculation basis. 
The employer pays the total amount of the insurance contribution. 
Social benefits in the event of accidents at work and occupational diseases 
Under the insurance against accidents at work and occupational diseases, the following benefits are due: 
sickness benefits - to the insured persons whose incapacity to work has been caused by an accident at work or occupational disease; 
rehabilitation benefits - paid out after the sickness benefits have been exhausted, if the insured persons is not capable to work yet, while the further treatment or rehabilitation give a Chance that they will regain their capacity to work; 
compensating benefits - to the insured persons who are employees and whose remuneration has been decreased due to a permanent or long-term damage to their health; 
one-time benefits - to the insured persons who have suffered a permanent or long-term damage to their health or to family members of the deceased insured person or of the deceased person who used to receive disability allowances; 
allowances in the event of an accident at work or occupational disease - to the insured persons who have becomes incapable to work due to an accident at work or occupational disease; 
training allowances - to the insured persons against whom it has been decided that they should requalify due to their incapacity to continue work in the former profession due to an accident at work or occupational disease; 
survivor's pensions - to family members of the deceased insured persons or to the persons who are eligible to claim allowances in the event of an accident at work or occupational disease, and additional payments to the survivor's pensions - to complete orphans (have lost both parents); 
attendance allowances - to the persons who are eligible to claim disability allowances, have been deemed to be completely incapable to work or to live independently, or to those who have reached the age of 75 years; 
covering the costs of medical treatment - dental services and preventive vaccination and orthopaedic equipment, as specified by law. 
The amount of the allowance in the event of an accident at work or occupational disease is calculated as a disability benefit, whereby it must not be lower than: 
60% of the calculation basis of the benefit - for persons who are partially incapable to work; 
80% of the calculation basis of the benefit - for persons who are completely incapable to work; 
100% of the calculation basis of the benefit - for persons who are eligible to claim training allowances. 
The amount of the one-time compensation in the event of an accident at work depends on the percentage degree of health detriment to be established by the approved medical practitioner or by the Medical Committee of the Social Insurance Institution. 
The persons who have been deemed completely incapable to work or live independently due to an occupational disease or accident at work are eligible to claim a one-time compensation in the amount of PLN 14,165 (approx. EUR 3,325). 
Neither are benefits due to the insured person who case significantly contribution to the accident while being under the influence of alcohol or narcotic drugs and psychotropic substances. 
MORE INFORMATION 
ANNUAL REPORT- FINAL REPORT ON OVERALL EVALUATION OF EURES ACTIVITIES in POLAND 1 April 2007 -31 March 2008 part I 
Annual report - Final report on overall evaluation of EURES activity in Poland 
I. INTRODUCTION 
It was also that day that a new labour market service - EURES service - was introduced by virtue of the Act of 20 April 2004 on the promotion of employment and labour market institutions. 
This report does not contain a qualitative evaluation of implemented activities, because such an evaluation is contained in the second part of the annual report. 
All EURES members and partners shall be committed to the provision of comprehensive and professional information and assistance services to workers in the EU/EEA area. 
Voivodeship and Poviat Labour Offices provided EURES services in accordance with the binding national regulations with respect to the labour market service standards, including EURES service standards. 
Unemployed, jobseekers, employers and others 
Own financial resources of WUP and PUP 
All EURES members and partners shall ensure that in the provision of their services, the fundamental principle of equal treatment of all persons, irrespective of their country of residence in the EU/EEA area is respected. 
Voivodeship and Poviat Labour Offices applied the fundamental right to equal treatment of all clients, regardless the country of origin in the territory of EU/EEA, in accordance with the EURES national service standards. 
WUP and PUP 
Task 3: 
Updates should be provided immediately after changes take place. 
Labour Market Department in the Ministry of Labour and Social Policy worked out and sent to the European Commission in May 2007 updated information on living and working conditions and situation at national and regional labour markets in Poland. 
The European Commission put these information on EURES portal www.eures.europa.eu in three languages - English, German and French. 
Citizens of the EU/EEA MPIPS 3, DRP 
3 Ministry of Labour and Social Policy; Labour Market Department. 
Step up the mainstreaming of EURES in the Public Employment Services throughout the EU/EEA territory. 
Task 1: 
Institution, 
which carried out activity 
Document was adopted by the Council of Ministers on 27 March 
• National Action Plan for Employment in 2008. 
Document was adopted by the Council of Ministers on 12 February 
Document was adopted by the Council of Ministers on 27 December 2005. 
MPiPS, DRP Own financial 
The Ordinance of the Minister of Labour 
Polish PES 
Social Policy for the years 2007 and 2008. 
Incorporation of EURES into 2 internal 
plans of MPiPS. 
MPiPS, DRP Own financial 
resources of 
5. Cooperation with representatives of local governments at the voivodeship and poviat level and regional government administration. 
Ongoing coordination. 
MPiPS, DRP 
PUP (April 2007), 
- rules on cooperation between Polish PES and foreign private employment agencies (April 2007), 
- procedure on international job placement within EURES for Polish employers interested in recruiting from chosen 
EU/EEA countries (June 2007), 
4 sets of guidelines. 
within 1 April 2007 - 31 March 2008 Ministry of Labour and Social Policy 
MPiPS, DRP, DI and BAB 
Own financial resources of 
2. Operating in WUP 16 EURES line managers, 38 EURES 
advisors and 27 EURES assistants. 
Operating in PUP approx. 339 EURES assistants. 
81 employees of WUP. 
Approx. 
339 employees of PUP. 
WUP and PUP Own financial 
resources of 
WUP and PUP 
3. Support of EURES staff in WUP and PUP. 
Preparation and 
transfer to directors of WUP and PUP the MPiPS 
Preparation of 3 sets of recommendations 
and sending to WUP and PUP: 
Organization of following trainings: - 1 annual training for EURES line managers, EURES advisers and EURES assistants from WUP, - 1 pre-training for candidates for EURES advisers and new EURES assistants from WUP. 
61 persons trained during 2 trainings. 
EURES line managers, 
EURES advisers and 
EURES assistants from 
MPiPS, DRP Labour Fund as 
an own contribution to 
EURES grant 
EURES topics: EURES network and tasks, EURES services 
for PES clients, standards of service provision, EURES staff tasks and all basic guidelines on EURES from the European Commission and MPiPS. 
Training has a form of 8 single trainings in period October 
December 2007 and in April 2008. 
During 7 trainings, there were 1,547 
employees of 339 PUP trained. 
assistants. 
Employees of 16 voivodes offices. 
MPiPS, DRP Labour Fund 
Financial 
resources from Euro-guidance project 
24 trainings for EURES assistants from 
PUP (423 trained persons). 
6 trainings for other employees of PUP (181 trained persons). 
Enhance synergies and improve the profiling of EURES among other networks and information providers in the labour market area, whether at national, Community or international level 
Based on the established links with PLOTEUS and EUROPASS, closer cooperation mechanisms shall be put in place with other EU networks or instruments such as Euroguidance, the Euro Info Centres, ERACAREERS, Citizens Signpost Europe, Your Europe and TRESS (Training and Reporting on European Social Security). 
Carried out activities 
Unemployed, jobseekers, graduates and others 
2. Receiving newsletters from EuroDesk headquarter in Poland. 
Approx. 
6 issues of EuroDesk's newsletters. 
1 conference, 2 seminars, 3 information meetings. 
Work out and publish 1 thousand leaflets. 
Enhance the visibility of the services provided by the EURES network, by reinforcing its communication activities 
Develop and implement a communication strategy aimed at the target groups of EURES (job-seekers, workers, employers), with the involvement where appropriate of the social partners, in order to raise awareness of the opportunities offered by the European labour markets. 
780 thousands visits of the website. 
that are provided by Polish WUP and PUP, statistics from 
national EURES monitoring data base are presented. 
carried out by Polish WUP and PUP as a result of regular PES 
activities, which were financed from PES own resources and are not mentioned in other parts of this report. 
In general there were carried out: 
• 23% on general information, 
• 11% on information about living and working conditions, 
• 57% information about searching for a job, 
b) 98.6% contacts with Polish citizens and 
1.4% with foreigners - EEA citizens, 
own resources 
of WUP and PUP 
abroad. 
3. Promoting EURES services among Polish jobseekers and employers. 
92 information meetings and workshops for approx. 2.7 thousand persons. 
prizes (EURES gadgets). 
Publishing of approx. 15 thousands 
regional leaflets and approx. 7 thousands small gadgets. 
4. Up-dating and publishing 40-page brochure under the title 
Living and working in Poland in English, German and French. 
35 thousands brochures. 
Foreigners from EU/EEA MPiPS, DRP EURES grant 
5. Information campaign targeted at Poles leaving to work in EEA countries. 
Delivery of information materials to 145 employers and 98 local self-governments. 
Polish unemployed and 
jobseekers. 
WUP and MPiPS, DRP 
Labour Fund 
Inventing and producing small gadgets. 
Dissemination of information materials and small gadgets to 
WUP and PUP. 
309.8 thousand leaflets and 8.1 thousand 
In the framework of MPiPS Publishing 
thousands), EURES notes A4 and A5 
format (2 thousands), EURES cartoon 
desk calendar 2008 (100 pieces). 
MPiPS, DRP Labour Fund as 
an own contribution to 
EURES grant 
agreement 
EURES grant 
Own financial resources of 
46 persons trained. 
MPiPS, DRP, WUP MPiPS, DRP EURES grant 
100% of WUP and 82% of PUP have an 
Retrieve systematically strategic data from the network's daily operation, as regards in particular statistical information on mobility flows and the number of successful job placements. 
Monitoring database enables a complex monitoring of EURES activities at the territory of the whole country. 
Database is placed on website www.eures.praca.gov.pl in the part accessible with the password. 
Collecting 4 time per year a statistic data 
on EURES activities carried out by Polish 
labour offices, including those related to number of job placements in recruitment 
MPiPS, WUP and PUP MPiPS, DRP EURES grant 
Using statistics generated by national EURES monitoring 
Publishing annual reports on EURES activities in Poland, that are prepared for the European Commission, on national EURES website. 
A dozen or so different types of reports. 
After consultation of the High Level Strategy Group, EURESco will provide guidelines on a minimal set of questions that shall be common to all these qualitative and quantitative evaluations. 
In addition, all EURES members shall undertake an evaluation of the activities carried out under the activity plans on an annual basis, and submit the results in their annual reports to EURESco. 
Development of an annual report on the implementation of the 
grant agreement EURES VS/2007/0098 and overall activities implemented by the Polish Public Employment Service in the 
period from 1 April 2007 to 31 March 2008. 
Annual report on EURES activity in 
Poland in the period from 1 April 2007 to 31 March 2008. 
EURES managers should ensure that all their organisations' EURES advisers regularly provide the data asked for in the required EURES advisers monthly report and use the tools therefore provided by EURESco. 
managers should regularly check the quality of the data provided by the EURES advisers. 
Carried out activities 
assistants, who are obliged to deliver monthly reports. 
This ratio is 
In the period April 2007 - March 2008, 
there were 38 EURES Advisors and 27 
EURES Assistants employed in WUP in 
EURES advisers for obligatory EURES 
monthly reports to the EC amounted to 
Despite the fact that they are not working in the offices, they are counted by the EURES portal as an active persons. 
The Ministry has informed the EURES portal administrator about necessity of removal of not active EURES advisers from monthly reports database, but there is still no reaction. 
term leaves. 
About 780 thousands visits on the website. 
In addition to the overall provision of information, establish, where needed, more systematic contacts with specific groups of stakeholders 
All EURES members and partners shall offer mobility-related services which are specifically geared to employers' needs. 
This requires an analysis of the relevant labour market and a differentiated approach to various sectors and sizes of enterprises. 
1. In order to obtain an overall approach to recruitment activities 
carried out by Polish WUP and PUP for foreign and Polish 
employers within the EURES framework, there are quoted total data from national EURES monitoring database. 
These data include all recruitment results mentioned in this report together with all results of similar nature (recruitment), 
that were executed by Polish WUP and PUP in regular 
activities and which were financed from own recourses of Polish PES but are not mentioned in other parts of this report. 
Foreign employers: Number of foreign job vacancies (not 
doubled) registered in “Register of EURES 
job offers of WUP” (served by WUP in co 
operation with PUP) - 22.4 thousand. 
Number of Polish CVs transferred abroad - 19.1 thousand. 
Number of Poles employed by foreign employers (confirmed) - 2.753 persons. 
Polish employers: 
Number of Polish job vacancies registered 
in “Register of EURES job offers of WUP” 
employers - 0. 
Unemployed and 
jobseekers. 
33 recruitment projects (incl. events of both recruitment and information nature) for foreign employers. 
4.224 foreign job vacancies received. 
1.925 CVs sent to employers for these job vacancies. 
Number of persons employed - 312. 
Foreign employers from the EEA. 
Polish job seekers. 
The 3 
Job Fairs were combined with job interviews with employers from the EEA and presentations about living and working conditions in chosen EEA countries. 
About 1 thousand job vacancies in total were presented. 
Number of employed persons after event is not known. 
Jobseekers from lubelski region and from other Polish regions, foreign employers from the UK, Ireland, Finland, Norway and the Czech Republic 
within 1 April 2007 - 31 March 2008 Ministry of Labour and Social Policy 
The Fairs were combined with job interviews with employers from the EEA and presentations about living and working conditions in chosen EEA countries. 
There were 79 exhibitors from 8 countries, 
advisers from the Czech Republic, Finland, France, Spain, Norway, Slovakia 
and the UK, 17 Polish and foreign 
employers, 19 training and education 
institutions, 10 institutions supporting 
entrepreneurship. 
Over 3.1 thousand job vacancies were presented. 
Over 114 persons took part in workshops and presentations, including those on living and working conditions. 
About 4 thousands persons have visited the fairs. 
produced 4.5 thousand EURES leaflets 
published. 
Katowice 
Annual report - Final report on overall evaluation of EURES activity in Poland 
within 1 April 2007 - 31 March 2008 Ministry of Labour and Social Policy 
Labour Market Department 
European Job Days in Poznań. 
In total there were 426 job interviews held. 
25 foreign and Polish employers took part 
in the event together with 15 foreign 
EURES advisers. 
There were 11 presentations held about living and working conditions in chosen countries for about 400 persons. 
Number of persons employed after Job Days - 138. 
Jobseekers from 
wielkopolski region and 
WUP in Poznań EURES grant 
International Job Exchange in Gdańsk. 
19 foreign employers and 9 foreign 
Number of employed persons after job exchange is not known. 
Jobseekers from pomorski region and from other Polish regions, foreign employers. 
WUP in Gdańsk 
EURES grant 
Gdańsk. 
Annual report - Final report on overall evaluation of EURES activity in Poland 
within 1 April 2007 - 31 March 2008 Ministry of Labour and Social Policy 
Labour Market Department 
International Job Exchanges in Poznań (two) and in Konin (one). 
International Job Exchange in Poznań 
90 job vacancies were received, out of which 70 job vacancies from Spanish employer and 20 from the Danish one. 
There were 315 CVs in total transferred to 
employers, out of which 185 CVs to Spanish employer and 130 CVs to the 
There were 4 presentations held about 
living and working in Spain and in 
There were 5 candidates interested in job offer for electricians and bus drivers. 
2 electricians have signed job contracts. 
International Job Exchange in Poznań 
14 job vacancies were received from 3 Finnish employers. 
There were 105 CVs transferred to Finnish employers. 
There were 28 candidates invited for job interviews. 
Only one company has informed about employment of 3 persons. 
There was 1 presentation held about living and working conditions in Finland for about 60 persons. 
Task 3: 
This applies in particular to the organisations of the social partners as key stakeholders. 
Other possible priority target groups for future co-operation activities include self-employed workers, trainees, older workers as well as local and regional authorities. 
Co-operation with Polish employers and employers' organisations carried out by WUP and PUP. 
In order to obtain an overall approach to information 
executed by Polish WUP and PUP in regular 
12.7 thousand contacts with Polish employers. 
389 contacts with Polish employers' organisations. 
Employers and employers' organisations from Poland 
WUP and PUP Own financial 
Annual report - Final report on overall evaluation of EURES activity in Poland 
Labour Market Department 
2. Cooperating with labour market actors, disseminating the EURES services and promoting EURES image. 
attended by about 395 persons, 
- 2 seminars: “Danish Day. 
Living and working conditions in Denmark” and “European Labour 
Market. 
EURES services” attended by about 91 
Participation in 16 job fairs and job exchanges (also of cross-border nature). 
About 50 exhibitors and about 8.5 thousand visitors are estimated to have attended the fair. 
Relations were established with about 700 labour market partners (also by sending promotional materials about EURES). 
schools staff 
3. Co-operation of WUP and PUP with external 
institutions - labour market partners. 
WUP and PUP Own financial 
recourses of 
WUP and PUP 
Annual report - Final report on overall evaluation of EURES activity in Poland 
within 1 April 2007 - 31 March 2008 Ministry of Labour and Social Policy 
Labour Market Department 
1. Co-operation with high schools and academic career centres, that are operating in high schools. 
2.6 thousand contacts 
WUP and PUP 
2. Developing brochures and leaflets for graduates and dissemination among WUP and PUP. 
Information about above mentioned materials is included in 
the description of priority 4, task 2, point 2. 
Brochure for graduates - “EURES - Your job in Europe.” (8 pages) - 8.1 thousands items. 
Leaflet for graduates - “EURES - Your job in Europe.” - 16.5 thousand items. 
Brochure for graduates about traineeships - “Apprenticeship and traineeship in Europe.” - 8.1 thousand items. 
EURES grant 
agreement 
EURES grant agreement 2007/2008, it is difficult to select 
information activities for youth - pupils, students and graduates. 
Such an activities are diffused in whole Annual 
Report of EURES Network Activity in Poland 1 April 2007 
activities carried out for unemployed and jobseekers. 
Improve transparency in information provision within the respective employment markets, in particular with a view to ensuring that international placements comply with relevant labour standards 
In providing their overall information and placement services, EURES members and partners shall ensure that the network is recognized as facilitating international placements in conformity with the applicable labour standards in the country of employment and thereby contributes to combat social dumping and exploitation of workers (this requirement has become all the more important since the 2004 accession of ten new member States). 
periods in access to Polish labour market towards citizens of 
The Ordinance of the Minister of Labour 
and Social Policy dated 10 January 2007 
Republic of Poland (Dz. U. 2007, Nr 7, 
poz. 
Citizens of the EU/EEA 
The development of services within and by the network should be fully in line with increased transparency in information provision within the respective employment markets and with commonly agreed quality standards. 
advertised by PUP. 
According to § 7.1 of the Ordinance of the Minister of Labour and Social Policy dated 
These job vacancies are then transferred to 
EURES portal of the EC and are 
accessible to all EU/EEA citizens. 
recourses of 
Improve the quality of information channelled through the network, and in particular of the job vacancies advertised by the Public Employment Services. 
Taking account of the generalised EU-wide access to their published vacancies as a result of the common vacancies platform launched in 2006, all EURES members and partners shall actively contribute to the regular provision and updating of the number of vacancies available, and cooperate to improve the quality of the information provided. 
Operating of 3 integrated IT systems 
PUP and Polish employers MPIPS, DI 
Co-operation between Polish Bonair company, that was commissioned by MPiPS and IBM Belgium company, that was commissioned by the EC. 
Modification of the data base draft project. 
New database will be fully implemented in the 4 
All EURES members and partners must ensure that persons accessing their web sites are also informed in a sufficiently visible way about the possibilities to have easy and continuous access to information on vacancies published by the other EURES members and partners of the network. 
The EURES logo or a EURES section was placed in the main 
websites of MPiPS, on the portals of the Polish PES and WUP. 
placed on websites of all 16 WUP and 300 (out of 339) PUP. 
In order to further enhance the quality (accurateness of the description, comparability) of the job vacancies advertised by the Public Employment Services, EURES members shall cooperate to develop quality standards and, wherever possible, quality control mechanisms for this type of information. 
The 
group is working under supervision of the EC. 
In the middle of doing. 
PES from the EU/EEA MPiPS, DRP in 
co-operation 
with the EC and 13 EU/EEA 
countries 
MPiPS. 
EURES grant 
Trans-national mobility activities should be developed on the basis of proper data as regards identified trends and future prospects of the labour market. 
- 4 conferences and 2 seminars were held devoted to, inter alia, the issues of chances, potential and development perspectives on the labour market in chosen EEA countries, perspectives on the crossborder labour market and employee mobility. 
In both events about 276 persons took part. 
- Study of oversupply and shortage of labour force in the Warmińsko-Mazurskie Voivodeship was conducted. 
- A guide on the living and working conditions in the Mazowsze region for foreigners - citizens of EEA countries was prepared in English - 1 thousand items. 
- A website devoted to cross-border cooperation within 
the framework of EURES in the Podkarpackie 
PUP and Gmina 
WUP in 
Wałbrzych, 
Warsaw, Opole, 
Rzeszów, 
Białystok, 
Olsztyn and 
Szczecin 
International activities for removal of “bottlenecks” on the European labour market. 
jobseekers and employers from the EEA. 
There were also 7 job vacancies from 4 Polish employers received for jobseekers from abroad (the EEA). 
Jobseekers, unemployed, employers, and PES from 
the EEA 
Wałbrzych, 
Olsztyn, 
Łódź, Kraków, 
Poznań and 
Toruń 
EURES grant 
within 1 April 2007 - 31 March 2008 Ministry of Labour and Social Policy 
Labour Market Department 
“Irish Job Fairs” in Toruń. 
The job fairs were attended by 6 employers, 2 EURES 
Employers presented 20 job offers for 77 vacancies. 
job fairs were visited by about 800 Polish jobseekers. 
Irish EURES adviser has collected about 500 CVs. 
There were 8 presentations held about living and working in Ireland and Northern Ireland. 
There were 100 posters, 1 banner, 1 thousand information brochures produced. 
Promotion campaign was organized in local media and in public transport means. 
WUP in Toruń EURES grant 
WUP in 
Warsaw 
EURES grant 
Warsaw. 
Annual report - Final report on overall evaluation of EURES activity in Poland 
within 1 April 2007 - 31 March 2008 Ministry of Labour and Social Policy 
There were 8 job offers for 86 vacancies received. 
feedback from employers about job placements was received. 
In presentations 40 persons took part. 
100 posters and 500 small gadgets were produced for the event. 
1 press advertisement was published. 
The event was visited by over 100 persons. 
Unemployed, jobseekers and workers, pupils, students, graduates and others interested in work abroad, mainly from zachodniopomorskie region 
Own financial recourses of 
EURES members should set specific objectives for the further development of cross-border labour markets and actively involve the EURES cross-border partnerships for which they are responsible in the definition and development of these objectives and relevant activities. 
Where appropriate, EURES members should support the development of additional EURES cross-border partnerships, particularly between the Member States that have joined the EU in 2004, or between the 'older' and 'newer' Member States. 
These developments shall be carried out in accordance with the common rules and criteria for existing and new EURES cross-border partnerships provided by the handbook on EURES crossborder activities. 
Activities in favour of creation of new EURES cross-border partnership “EURES TriRegio”. 
The meetings were conducive to the performance of numerous tasks that led to submitting an application for recognising “EURES TriRegio” partnership to the EC. 
The activities involved: 
- Devising a model of financial flows in the framework of the planned partnership; 
As a result of the above-mentioned activities, the German party submitted an application to the EC on recognising the 
“EURES TriRegio” partnership. 
with Czech and 
German partners 
EURES personnel from the Katowice WUP and Opole participated, in total, in 7 meetings in Poland and abroad with the participation of representatives of PES and social partners from Poland, the Czech Republic and Slovakia devoted to preparations for establishing the “EURES T Beskydy” partnership. 
Two meetings were organized by the Katowice WUP in Poland. 
“EURES T Beskydy” partnership. 
“EURES Beskydy” 
WUP in 
Katowice and Opole in cooperation with 
Katowice and Opole. 
Activities in favour of creation of new EURES cross-border partnership “EURES T Odra-Oder”. 
EURES personnel from MPiPS participated in the meeting of Preparatory Committee of the cross-border initiative “EURES T Odra-Oder”. 
The meeting was attended by the representatives of PES and social partners from Poland and Germany. 
During the meeting issues connected with the status of preparations to establishing the partnership and submitting an appropriate application to the EC were discussed. 
Limitations as to the access to the German labour market are also an obstacle. 
Partners of 
Carried out activities 
Data comes from Polish EURES monitoring database. 
6.4 thousand contacts from the Polish unemployed and jobseekers interested in foreign jobs in border regions 
256 contacts from foreign employers from border regions who were interested in employing Polish nationals in the border region 
1.2 thousand contacts from the unemployed and jobseekers for information about living and working conditions in border regions 
EU states 
by the European Commission: 
3 persons who attended trainings “EURES Initial Training - 2008” in April 2008. 
- training on 4-6 July 2007 in Madrid (3 persons); 
4. “EURES Advanced Training - 2007” for EURES advisors (specialized): 
IV. PARTICIPATION IN THE EURES WORKING PARTY AND OTHER ACTIVITIES INITIATED BY THE EUROPEAN COMMISSION 
EURES Manager participated in such meetings as: 
- EURES Working Party, which took place on 31 May - 1 June 2007 in Bonn and on 19-20 November in Lisbon; 
The meeting was also attended by an EURES advisor from the Wałbrzych 
In addition: 
Brussels; 
- a MPiPS expert took part in two meetings of the Working Group for support and promotion of EURES IT platform which took place on 3 October 2007 and 12 March 2007 in Brussels. 
V. SUMMARY 
Period April 2007 - March 2008 was the first year of the implementation of the European Commission's new 
EURES Guidelines 2007 - 2010 by Polish Public Employment Services. 
EURES is one of 5 basic services provided by labour offices, apart from job placement, vocational counselling, support in active job looking and trainings organisation. 
There were several promotion and information activities carried out for Polish unemployed and jobseekers as well for employers. 
Information and promotion materials, that were issued, were used in many activities. 
One of the important activities was publishing the brochure under the title Living and Working Conditions in Poland which was issued in three languages. 
There were 4 international job fairs, 4 international employment exchanges, several information days, like Danish - Finnish Day, organised in Poland, that attracted many thousands of people. 
There were also many conferences, seminars, workshops, information meetings and other regional or local events organised. 
The EURES staff handled about 22.4 thousand of foreign job vacancies and this led to the recruitment of 
2,753 Polish jobseekers abroad. 
The real number of job placement is much higher but Polish PES is not able to receive the exact data from the foreign employers. 
In Poland we can observe increasing interest of Polish employers in recruiting EU citizens: about 1 thousand vacancies were passed on by Polish employers to Polish EURES. 
The situation at national labour market has been changing recently in a way that combines a decrease in unemployment (unemployment rate at the end of May 2008 was 10.5 %) and problems of Polish employers who must face labour shortages at domestic labour market. 
This situation leads to the necessity of adjusting Polish EURES services to the needs of domestic labour market. 
Disability pensions 
Entitlements and contributions 
Disability insurance guarantees pecuniary benefits in case the insured person loses incomes due to disability (incapacity to work) or death of the breadwinner. 
In this situation, those who pay disability insurance contributions receive disability allowances which replace the lost remuneration or incomes, while survivor's pensions are paid to family members in case their breadwinner has died. 
As a rule, disability insurance is obligatory for the same categories of persons as retirement insurance. 
The contribution to disability insurance amounts to 8% of the calculation basis, while the amount of 6.5% is paid by the employer and the part of 1.5% is paid by the worker. 
Payments under disability insurance 
The following benefits are paid out disability insurance: 
allowances due to incapacity to work - which are due to the insured person who has fulfilled the following conditions: 
is not capable to work, 
has completed the required contributory and non-contributory period which covers at least 5 years of contributory and non-contributory periods during the last decade before submitting the application or before the incapacity to work has occurred; if the incapacity to work has occurred at the age of up to 30 years, the required contributory and non-contributory periods are shortened accordingly, 
the incapacity to work has occurred during the contributory and non-contributory periods or within 18 months from the end of the periods - the condition does not refer to the insured person who has proved the contributory and non-contributory period of at least 20 years for women and of 25 years for men, and is completely incapable to work. 
A person is not capable to work if he or she has completely or partially lost the capacity to perform paid work due to physical impairment and does not give any chance to regain the capacity to work after requalification. 
The incapacity to work and its degree is established by the medical practitioner approved by the Social Insurance Institution as the first instance. 
The interest person may appeal against the decision issued by the medical practitioner approved by the Social Insurance Institution to the Medical Committee of the Social Insurance Institutions acting as the second instance. 
The allowance due to partial incapacity to work amounts to 75% of the allowance due to complete incapacity to work; 
survivor's pension - this type of benefit is due to the eligible family members (children, widows, widowers, parents) of the person who has the established right to retirement benefit or disability allowance due to incapacity to work or has fulfilled the conditions for receiving one of the mentioned benefits as of the date of his or her death. 
By examining the right to the survivor's pension, it is assumed that the deceased person was completely incapable to work. 
The survivor's pension is due in the following amounts: 
85% of the benefit which would be due to the deceased person in case one person has the right to receive the survivor's pension, 
90% of the benefit which would be due to the deceased person in case two persons have the right to receive the survivor's pension, 
95% of the benefit which would be due to the deceased person in case three or more persons have the right to receive the survivor's pension. 
All eligible family members have the right to claim one joint survivor's pension which is divided between the eligible persons in equal parts. 
If the survivor is a complete orphan, he or she is eligible to an extra payment to the pension for complete orphans; 
training allowances - which are due to those who have fulfilled the conditions for granting the allowance due to incapacity to work, against who it has been decided that they should requalify due to their incapacity to work in the former profession. 
Training allowances are granted for a period of 6 months. 
The period may be shortened or extended up to 30 months as a maximum. 
The amount of the training allowance amounts to 75% of the calculation basis; if the incapacity to work has been caused by an accident at work or an occupational diseases, the amount of the allowance is equal to 100% of the calculation basis; 
funeral payments - which are pecuniary benefits for covering costs of the funeral. 
Funeral payments are granted in the event of death of: 
the insured person, 
the person who receives retirement benefits or disability allowances, 
the person who has not had the established right to retirement benefits or disability allowances on the date of death, but has fulfilled the conditions for claiming and receiving such benefits, 
the person who receives sickness benefits, rehabilitation benefits, maternity benefits, or benefits in the amount of the maternity benefit for the period after the expiry of the insurance title, 
a family member of the insured person or of the person who receives retirement benefits or disability allowances. 
The funeral payment is due to the family member who has covered the costs of the funeral and has applied for the payment. 
The funeral payment may also be granted to employers, social aid facilities, municipalities, poviats, church legal persons or religious associations provided that they have covered the costs of the funeral. 
The funeral payment may also be granted to other persons excluding family members and the above mentioned persons if the deceased person had his or her title to the funeral payment. 
Driving License 
Recognition of driving licenses, motor insurances and vehicles registration certificates in the EU 
The EU and EFTA Member States mutually recognize the validity of driving licenses, motor insurances and vehicles registration certificates. 
Therefore, driving licenses which have been issued in the EU and EFTA Member States remain valid in the territory of Poland. 
Should citizens of the EU and EFTA Member States possess temporary driving licenses or any other documents issued by the state of origin which confirm their temporary rights to drive, the documents are not recognized in Poland. 
Citizens of the EU and EFTA Member States who have moved to Poland may drive vehicles under their former driving licenses during their validity periods. 
Should the driving license become invalid, be stolen or lost, a new driving license should be applied for in Poland. 
Citizens of the EU and EFTA Member States who have moved to Poland for a period of up to 6 months are not obliged to register their cars or pay taxes in Poland. 
The cars remain registered in the former state of residence. 
Should the period of staying in Poland exceed 6 months, owners are obliged to register their vehicles in Poland and pay in appropriate fees. 
Should foreigners take their vehicles to Poland, they should not forget to purchase a motor insurance. 
Before moving to Poland, it is necessary to check with the relevant insurer of the former state of residence whether the possessed insurance is valid in Poland. 
Should it be invalid, it is possible to purchase a motor insurance in Poland through an insurer which has its seat in Poland or a permit for carrying out insurance activity in Poland. 
It is to be born in mind that the Polish insurer is not obliged to take into consideration the former damage-free history of the respective driver. 
Should citizens of the EU or EFTA Member States who have move to Poland purchase a vehicle in a different Member State, excluding Poland, the citizens are obliged to register the vehicle in Poland and to pay the excise duty on the passenger vehicle or the tax on goods and services (VAT) on other kinds of vehicles. 
Driving license 
In Poland, there are different categories of the driving license. 
The available categories are standardized throughout the EU. 
For example, driving license category A gives the right to drive a motorcycle, category B - to drive vehicles with the mas of up to 3.5 T, category D - to drive vehicles with the mas of over 3.5 T (excluding buses), category D - to drive buses. 
In Poland, driving licenses are issued to persons who: 
have reached the minimum age which is required to drive vehicles of a particular category; 
hold a medical certificate that there are no medical contraindications for driving vehicles and a psychological certificate that there are no psychological contraindications for driving vehicles, if applicable; 
have completed a training, as required for a particular category; 
have successfully passed the state examination for a particular category; 
have spent in the territory of Poland at least 185 days during each calendar year due to his or her personal or professional affairs, or present a certificate that they have pursued their studies in Poland for at least 6 months. 
A driving license must not be issued to an individual: 
have been diagnosed by a medical practitioner to be actively addicted to alcohol or any other substances with a similar action; 
have been banned from driving motor vehicles by a final court judgment - during the validity period and scope of the ban; 
have been withdrawn the right to drive vehicles or whose driving licenses have been withheld by a decision - during the validity period and scope of the decision, 
hold any other document which gives the right to drive motor vehicles, 
have obtained the driving license in a foreign country and the driving license has been withheld or the right to drive vehicles have been annulled - during the period for which the driving license has been withheld or the right has been annulled, 
whose driving licenses have been exchanged in relation to the supervision over drivers, as mentioned in the Act on the drivers of vehicles. 
The validity period of the driving license for 15 years may be extended without limitations due to medical examination, the validity period may be extended upon applying for its issue, paying the respective fee and submitting a valid photograph. 
To extend the validity period of the driving license which is limited by medical examination, it is also required to provide the relevant medical certificate. 
The driving license category C1, C1+E, C, C+E, D1, D1+E, D, D+E is usually issued for a period of up to 5 years, while its validity period is always dependent on the validity period of the relevant medical and psychological certificate. 
For professional drivers (who hold driving licenses with code 95), the period is also dependent on the date they complete a periodic training. 
Holders of driving licenses which have been issued by a different EU Member States and having the place of permanent residence in the territory of Poland may exchange their former driving licenses for the Polish ones upon the expiry of the validity period of the latter ones. 
To exchange the driving license, it is required to submit relevant medical and psychological examinations and to fulfil the conditions which are indispensable to extend the validity period of the driving licence in accordance with the law of the state in which it has been issued. 
The Polish office which issues the driving license will request the foreign office which has issued the respective driving license to provide information about the conditions for extending it during the exchange process and will inform the interested person about the necessity to supplement the documents. 
Registering vehicles imported to Poland 
Owners of vehicles imported from the EU or EFTA Member States are obliged to register the vehicle in the territory of Poland within 30 days from the date of its import. 
The application for registering the vehicle should be submitted (including the required documents) to the Transport Department of the Poviat Office which is competent for the place of residents or to the City Council which is competent for the city with the poviat status. 
Fees related to registering vehicles which have been purchased in a different Member State of the EU or EFTA are higher than those for vehicles which are purchased in Poland, as the standard costs are increased by the cost of the vehicle card. 
A temporary registration certificate is issued on the registration date (for a period of 30 days). 
Within 30 days from the registration date, the permanent registration certificate is issued. 
Vehicle owners are obliged to ensure that the registered vehicles has a valid technical certificate. 
Motor insurance 
Taxes on the purchase of vehicles in a different member state 
Citizens of the EU or EFTA Member States who have moved to Poland and have purchased a passenger vehicle in a foreign state, excluding Poland, in which the vehicle is not registered6, are obliged to submit a tax declaration to the Head of the Tax Office which is competent for the place of residence within 14 days from the date of transferring the vehicle to the territory of Poland (crossing the border of Poland), as well as to pay the due excise duty until the 25th day of the month following the month in which the vehicle has entered the territory of Poland. 
As far as excise duty is concerned, passenger vehicles are taxed on the value of the purchased vehicle. 
There are currently two rates of excise duty for passenger vehicles: 
18.6% of the tax base - for passenger vehicles with a cylinder capacity of over 2000 cm³; 
3.1% of the tax base - for other passenger vehicles. 
In certain situations, the Polish law provides for - provided that certain conditions are fulfilled - exemptions from excise duty on passenger vehicles which are transferred by a physical person from the EU or EFTA Member States. 
The exemptions refer to: 
passenger vehicles which are transferred by a physical person who is a permanent resident in the territory of Poland or returns from a temporary stay in the EU or EFTA Member States to the territory of Poland, as well as vehicles which are transferred to Poland in relation to marriage, or inheriting the vehicle; 
passenger vehicles which are transferred temporarily to the territory of Poland for: private or professional purposes, studies or using in regular transport services. 
In the mentioned situations, the competent tax office issues a certificate on the exemption from excise duty. 
The certificate is indispensable to register the passenger vehicle in Poland in accordance with the domestic law on road traffic. 
The purchase of vehicles in the EU or EFTA Member States are not subject to VAT in Poland provided that these are new vehicles in the meaning of the tax law (the vehicle is not deemed to be “new” if it has completed a distance of over 6000 km or upon the lapse of 6 months from the time it has been put into service). 
Care for children aged up to 3 years 
Care for children at the age of up to 3 years may be provided by nurseries or day-care centres, as well as by day carers and nannies. 
In accordance with the Polish law, care may be provided until the end of the school year in which the child has reached the age of 3 years, or in case it is not possible or difficult to provide pre-school education for the child - the age of 4 years. 
Nurseries is the basis form to provide care for children at the age of up to 3 years. 
Children may attend nurseries from the 20th week of their life until the end of the school year in which they reach the age of 3 years. 
Nurseries provide up to 10 hours of care for each child a day (if particularly justified, parents may request to provide longer care for an additional fee). 
Entities which set up a nursery or a day-care centre devise a statute for the nursery or day-care centre which it obligatorily specifies the admission conditions. 
As a rule, children of citizens of the EU and EFTA Member States are enrolled under the same conditions and in the same mode as Polish children. 
The basic document is an admission application for a nursery or daycare centre - some municipalities organize the admission procedure electronically. 
The statute of nurseries or day-care centres may specify preferential admission conditions depending on, e.g. the size of the family, single parenthood, the place of the family's residence in the territory of the municipality which operates the nursery or day-care centre. 
Nurseries or day-care centres may be set up by municipalities, natural persons, legal persons and organizational units which do not possess legal personality. 
Fees for the child's stay and food in nurseries and day-care centres are covered by the parents. 
The amount of fees is established by the entity which sets up a nursery. 
Municipalities keeps and publishes in the Public Information Bulletin a register of nurseries and day-care centres and a list of day-carers in their areas. 
The register of nurseries and day-care centres and the register of day-carers from all over Poland are also available on the Emp@tia Portal. 
Leaves 
Right to a leave 
Workers have the right to annual, continuous and paid holidays. 
Workers must not waive the right to a leave. 
If documented, employment periods by foreign employers for citizens of the EU or EFTA Member States are calculated against the employment period for employee benefits in Poland. 
There are the following types of leaves: holidays, maternity leave, paternity leave, childcare leave, study leave, parental leave, and unpaid leave. 
Holidays 
Employees obtain the right to their first day of holidays (equivalent to 1/12 of the holidays upon completing one year of work) upon completing one month of work. 
The right to following holidays is acquired in each of the following calendar years of work. 
Under the holidays, employers may grant a leave at request (not more than 4 days during the calendar year) on the dates specified by the worker. 
The amount of holidays for workers who are employed on a part-time basis is calculated in proportion to the working time of the worker. 
Employers grant a leave to workers during the calendar year in which they have acquired the respective right. 
Overdue holidays should be used until the end of the third quarter of the following calendar year. 
Should the holidays not be used until the termination of the employment contract, employees have the right to receive a money equivalent. 
If requested by the worker, holidays may be divided into parts of which at least one part should last not less than 14 following calendar days. 
For the time of holidays, workers have the right to receive the remuneration they would receive if they were at work. 
Unpaid leave 
Unpaid leave is granted at the written request of workers (the leave is not calculated against the employment period which is a basis for employee benefits). 
Irrespective of the above, upon the written consent of the worker, the employer may grant the worker unpaid leave for performing work by a different employer during a period specified in the respective agreement between the employers (the unpaid leave is calculated against the employment period which is a basis for employee benefits by the current employer). 
Maternity leave 
Female workers have the right to maternity leave of 20 weeks on the birth of one child at one time, 31 weeks on the birth of two children at one time, 33 weeks on the birth of three children at one time, 35 weeks on the birth of four children at one time and 37 weeks on the birth of five or more children at one time. 
Workers who have adopted a child or have filed a motion with the guardianship court for instituting the proceeding for adopting a child or have taken a child for upbringing as a foster family (excluding professional foster families) have the right to a leave under the conditions of the maternity leave. 
The amount of the leave is as mentioned above, whereby it is dependent on the number of adopted children or children taken for upbringing at the same time and it may be used until the child has reached the age of 7 years or until the child, for whom the school obligation has been postponed, has reached the age of 10 years. 
A maternity benefit is paid for the period of maternity leave or a leave under the conditions of the maternity leave. 
Paternity leave 
Immediately upon using the maternity leave, workers have the right to paternity leave of up to 32 weeks on the birth of one child at one time and up to 34 weeks on the birth of two or more children at one time. 
Workers who have adopted a child or have filed a motion with the guardianship court for instituting the proceeding for adopting a child or have taken a child for upbringing as a foster family (excluding professional foster families) have the right to a paternity leave. 
The amount of the leave is as mentioned above, whereby it is dependent on the number of adopted children or children taken for upbringing at the same time. 
The right to paternity leave is valid upon using the leave under the maternity leave conditions or the conditions of maternity benefit for the period which correspond to the leave under the maternity leave conditions. 
Parental leave is granted at a written request of workers. 
Parental leave may be used immediately upon using maternity leave, at a time or in 4 parts as a maximum. 
It is also possible to use up to 16 weeks of paternity leave during a period which does not fall directly after using the former part of the leave. 
The parents should decide on the relevant option, whereby the number of the parts of parental leave granted in this mode decreases the number of parts of the due childcare leave. 
None of the parts of the parental leave may be shorter than 8 weeks. 
The leave may be used until the end of the calendar year in which the child has reached the age of 6 years. 
It is possible to combine parental leave with work (on a half-time basis) by the employer which grants the above mentioned leave. 
If this is the case, the amount of the parental leave is appropriately extended - to a maximum of 64 or 68 weeks. 
Furthermore, parents may exchange their parental leave and maternity benefits during the leave if one of the parents is a worker, while the other one is subject to sickness insurance under a different scheme, e.g. is self-employed. 
A maternity benefit is paid for the period of parental leave. 
Paternity leave 
Working fathers have the right to be granted paternity leave. 
This type of leave may be granted to fathers, however until the child has reached the age of 24 months. 
It may also be granted to working fathers who have adopted a child and may be used within 24 months from the date the court decision about the adoption has come into force, however not longer than the 7th birthday of the child. 
The amount of parental leave is equal to 2 week, while the leave may be divided into two parts of which each may be use at any time. 
A maternity benefit is paid for the period of paternity leave. 
Childcare leave 
The amount of childcare leave is up to 36 months, however not longer than the end of the calendar year in which the child has reached the age of 6 years. 
In order to use the leave, workers must have an employment history of at least 6 months. 
Childcare leave may be granted to working mothers or fathers. 
Childcare leave is granted at a written request of the worker, however in a maximum of 5 parts. 
While on childcare leave, workers do not retain their right to receive the remuneration (the leave is not paid as a rule), are not entitled to any benefits, but are covered by retirement and disability insurance and sickness insurance which is paid by the employer. 
Study leave 
Study leave may be granted to workers who improve their qualification on the initiative of the employer or upon its consent under the principles specified in the Labour Code. 
The amount of the leave is the following: 6 days - for workers who take extramural examinations; 6 days - for workers who take to confirm professional qualifications; 21 days during the last year of studies - for writing a diploma dissertation and preparing for and taking the diploma examination. 
For the time of the study leave, workers retain their right to receive the remuneration. 
Public holidays 
Non-working days are Sundays and the following public holidays: 1 January, 6 January, the first day of Easter, the second day of Easter, 1 May, 3 May, Day of the Descent of the Holy Spirit, Corpus Christi, 15 August, 1 November, 11 November, 25 December, and 26 December. 
Special leaves 
There are a number of events when workers may be released from the obligation to work. 
The most frequent occasions comprise: incapacity to work due to a sickness, undergoing medical examinations, necessity to care for a child, personal or family events like marriage or funeral. 
Should the worker be released from the obligation to work due to, e.g. the worker's marriage, the birth of his or her child or the funeral of the worker's spouse, child, father, mother, step-father or step-mother, the worker has the right to be granted 2 days of leave. 
Should the worker be released from the obligation to work due to the marriage of his or her child or the death and funeral of his or her sister, brother, mother-in-law, father-in-law, grandmother, grandfather or any other person supported or directly care for by the worker, the worker has the right to be granted 1 day of leave. 
During the leave for the above mentioned reasons, the worker has the right to the same remuneration if he were at work. 
Workers who bring up at least 1 child at the age of up to 14 years may be released from the obligation to work for 16 hours or 2 days during the calendar year, with the right to remuneration. 
On the other hand, workers who improve their professional qualifications may be (in addition to the above mentioned study leave) released from the whole or part of the working day for a period which is necessary to arrive on time in the obligatory classes and to participate in the classes (the workers retain the right to remuneration for the time of leave). 
As far as civil law contracts are concerned, the provisions of the Labour Code on leaves, special leaves and on public holidays do not apply. 
Neither are the matters regulated in the Civil Code. 
Tax reliefs and exemptions for natural persons 
Rights to tax allowances and tax exemptions 
Tax payers in Poland have the right to certain tax allowances and tax exemptions by law. 
Tax allowances 
Tax payers subject to Personal Income Tax have the right to the following tax allowances: 
the tax allowances which are deducted from taxable income; 
the tax allowances which are deducted from the tax amount. 
The following items may be deducted from taxable income: 
donations for the following purposes: 
specified in the Act on Public Benefit Activity and Voluntary Activity, e.g. protection and promotion of health, culture, arts, science, and education, 
religious associations, 
blood donation by voluntary blood donors. 
The total deductible amount must not exceed the equivalent of 6% of taxable income; 
donations for church legal persons which carry out charity and care activity - the allowance is subject to the statutes which regulate the relation between the state and individual churches and religious association; the deductible amount may amount to 100% of the tax payer's taxable income; 
The allowance may be used exclusively during two consecutive tax years; 
expenses which are related to the tax payer's saving for retirement pension - the payments made to the Individual Pension Security Account (IKZE) made by the tax payer during the tax year are deductible up to the amount specified in the provisions on the Individual Pension Security Account. 
The payments made to the Individual Pension Security Account (IKZE) during the calendar year must not exceed the equivalent of 1.2 times the average monthly remuneration, as forecasted in the national economy for the respective year in the Budgetary Act or in the Act on the Provisional Budget or their drafts, if the relevant statutes have not been passed. 
In 2017, the maximum deductible amount is equal to PLN 5.115.60 (approx. EUR 1.200). 
obligatory health insurance contributions paid by the tax payer (the deductible amount must not exceed the equivalent of 7.75% of the calculation basis); 
child allowance - the allowance may be used by the tax payers who bring up a minor child or an adult child who continues education (up to the age of 25 years). 
The allowance may be used by parents, legal guardians (if the child lives with the guardian) and foster parents. 
The deductible amounts are the following: 
However, it is to be born in mind that the amount of the unused allowance which is due to the tax payer is limited, must not exceed the total amount of the deductible social and health insurance contributions paid by the tax payer. 
Tax exemptions 
The objective of the tax exemptions is to, inter alia: 
maternity benefits received under the provisions on the agricultural social insurance, 
one-time benefits received under the provisions on the support for pregnant women and families “For Life”, 
one-time benefits on the occasion of the birth of a child which are paid out from the funds of the trade unions, 
support persons in a particularly difficult situation due to unexpected circumstances in the form of tax exemptions for, e.g. 
support retirees and pensioners with disabilities in the form of tax exemptions for: 
benefits received by retirees and pensioners with disabilities from their work establishments under the former service relationship, employment relationship or the cooperative employment relationship and from the trade unions - up to the amount which must not exceed the amount of PLN 2.280 during the tax year (approx. EUR 535); 
benefits for covering the total or partial amount of the TV and radio subscription fees; 
aid in adaptation to work (combating unemployment) and capacities to actively participate in the social life, in the form of the tax exemption for certain benefits for the unemployed under the Polish legal provisions; 
provide state support for investments in education of children and youths in the form of tax exemptions for: 
scholarships and financial aid for pupils and students in the form of, inter alia, scholarship of scientific achievements, social scholarships, surcharges for places in boarding houses and student hostels, reimbursement of travel costs for children by means of public transport, 
awards and prizes received by pupils in competitions, tournaments and contests organized under the provisions on the education system, 
aid for students in relation to professional apprenticeships during studies and to the redemption of loans, 
lump sums for maintenance and accommodation costs paid from the state budget in relation to the referral to teaching at schools and universities in foreign countries, 
prizes for exceptional achievements in the field of science, culture and arts, as well as for activities for the human rights to the extent in which the awarded person allocates the prize for public benefit purposes. 
The tax return for the particular tax year should be submitted in the relevant form until 30 April of the year following the tax year, and if the last day of the deadline falls on Saturday or on a public holiday, the last day of the deadline is deemed the day following the non-working day or days. 
The tax return should be submitted to the Tax Office which is competence for the place of residence of the tax payer as of the last day of the tax year. 
The tax return may be submitted in traditional (paper) form or electronically. 
Furthermore, there are some situations in which the tax returns may be prepared and submitted by the tax administration. 
In this situation, the tax payer should submit the application form PIT-WZ electronically. 
However, the form of tax settlement is available for those tax payers which receive incomes exclusively from payers (under employment contracts, contracts for services or for a specific work, copyrights, as well as retirement pensions and disability benefits). 
The Ministry of Finance devises separate information brochures for the tax returns which are valid for the particular year and they are also available on the Internet website of the Ministry of Finance. 
Sickness insurance 
Insured persons and contribution 
Sickness insurance and maternity insurance are obligatory mainly for workers. 
Those subject to obligatory retirement insurance and disability insurance who, inter alia: perform work under agency contracts or contracts for services, carry out non-agricultural activity (economic activity, inventors, artists, freelancers) may join the sickness and maternity insurance schemes voluntarily. 
The contribution to sickness insurance and maternity insurance amounts to 2.45% of the calculation basis. 
The contributions is paid by the insured person. 
Sickness and maternity benefits 
The sickness and maternity insurances cover the following benefits: 
sickness benefits - which are due to the insured person who has fallen ill during the sickness insurance period. 
As a rule, sickness benefits may be paid out upon the lapse of the so called waiting period. 
Persons who are subject to obligatory sickness insurance acquire the right to sickness benefits upon the lapse of 30 days of continuous sickness insurance. 
Those who are subject to this type of insurance on a voluntary basis acquire the right upon the lapse of 90 days of continuous sickness insurance. 
Sickness benefits are due to the insured persons in the equivalent amount of 80% of the calculation basis and in the equivalent amount of 70% of the calculation basis for the period of hospitalisation. 
However, should the incapacity to work occurred as a result of an accident on the way to or from work, during pregnancy, or refers to donors of tissues, cells or organs, the sickness benefits are paid in the equivalent amount of 100% of the calculation basis; 
maternity benefits - which are due to the insured persons (women) who during the period of sickness insurance or maternity leave: 
has given birth to a child, 
has adopted a child at the age of up to 7 years or a child at the age of up to 10 years for whom a decision on the postponement of the school obligation has been taken, and has filed a motion with the guardianship court for its adoption, 
has taken a child at the age of 7 years or a child at the age of up to 10 years for whom a decision on the postponement of the school obligation has been taken for upbringing in a foster family, excluding professional foster families who are not relatives of the child. 
The provision on the right to maternity benefits for those who take children for upbringing also apply to the insured persons (men). 
Maternity benefits may also be used by the insured father of the child, if its mother has used at least 14 weeks of maternity leave. 
Waiting periods do not apply to the maternity benefits. 
The maternity benefit is due for the periods which correspond to the periods 
parental leave - up to 32 weeks in case one child has been born, up to 34 weeks in case two or more children have been born at a time, or up to 29 weeks in case a child has been taken for upbringing and the worker has the right to a leave under the conditions of a maternity leave of 9 weeks, 
paternity leave - 2 week. 
The insured father of the child has the right to maternity benefit for the period which has been established as the period of parental leave on equal terms with the insured mother of the child. 
The maternity benefit for the period corresponding to the period of parental leave may also be used by both parents simultaneously, whereby the joint amount of the benefit due to both parents must not exceed 32, 34 or 29 weeks respectively. 
The above mentioned principles also apply to the period during which maternity benefits are claimed by the insured persons who are not workers, persons receiving maternity benefits during childcare leaves and persons receiving maternity benefits upon the lapse of the insurance period. 
There are also certain conditions (e.g. in case the child's mother who is not covered by sickness insurance dies or the child is abandoned by the mother), upon the fulfilment of which maternity benefit is due to the insured father of the child or any other insured member of the closes family who has acquired the right to maternity leave, a leave under the conditions of a maternity leave or parental leave or has ceased paid activity to provide personal care for the child. 
Should the child's mother who does not have any title to be covered by sickness insurance take up employment at least on a half-time basis, maternity benefit is due to the insured father of the child who has acquired the right to maternity leave, a leave under the conditions of a maternity leave or parental leave or has ceased paid activity to provide personal care for the child, until the amount of the benefit has been used, not longer than for the employment period of the mother. 
The maternity benefit for the period determined as the period of maternity leave, a leave under the conditions of a maternity leave, and paternal leave, as a rule, is due in the equivalent amount of 100% of the calculation base. 
On the other hand, the amount of the maternity benefit for the period determined as the period of parental leave is diversified. 
If the insured woman applies for maternal benefit for the period of parental leave in the full amount within 21 days after giving birth to a child (or taking a child for upbringing), the maternity benefit for the joint period of the maternity and parental leave amounts to 80% of the calculation base. 
On the other hand, there is a ruled that the benefit in the equivalent amount of 100% of the calculation base is due for the first 6 weeks (or 8 weeks in case more than one child have been born at a time), with the benefit amounting to 60% of the calculation base for the remaining 26 weeks. 
The calculation base is equal to the average monthly remuneration paid out for the period of 12 calendar months preceding the month in which the right to the benefit has come into existence. 
Retirement and disability insurance contributions are calculated on the maternity benefit (the contributions are financed from the state budget); 
rehabilitation benefits - which are granted to the insured person who has exhausted his or her right to claim sickness benefit, but he or she is still not capable to work, while the further treatment or rehabilitation give a chance to regain the capacity to work. 
The benefits are due for the period which is necessary to restore the capacity to work, however not longer than 12 months; 
compensating benefits - which are due to the insured person whose capacity to work is reduced and whose remuneration has been reduced due to professional rehabilitation (professional rehabilitation implies assistance for the person with disabilities to gain and maintain appropriate employment and promotion) in order to adapt or train on a particular position. 
The compensating benefits are due for the period of rehabilitation, however not longer than 24 months. 
The benefits are not due to the person who has the right to retirement pension or disability allowance due to the incapacity to work. 
The compensating benefits correspond to the difference between the average monthly remuneration for the period of 12 calendar months preceding rehabilitation and the monthly remuneration received while working for a reduced remuneration; 
care benefits - which are due to the insured person who has been released from the obligation to perform work due to the need to provide personal care for: 
a healthy child at the age of up to 8 years in the following situations: unexpected closure of the nursery, kindergarten or school attended by the child; childbirth or sickness of the spouse who permanently cares for the child, if the childbirth or sickness does not allow the spouse to care for the child; stay of the spouse who permanently cares for the child in a health care facility, 
a sick child at the age of up to 14 years, 
other sick family members (i.e. spouses, parents, parents-in-law, grandparents, grandchildren, siblings and children at the age of over 14 years) provided that they live in the same household with the carer. 
The right to claim benefit is due to the mother and father of the child on equal terms, while the benefit is paid out to only one of the parents who applies for that for the particular period. 
The care benefits are due for the period during which the insured person has been released from the obligation to perform work due to the need to provide personal care for: 
however not longer than 60 days a year, if care is provided for a health child at the age of up to 8 years or a sick child at the age of up to 14 years, 
however not longer than 14 days a year, if care is provided for a sick child at the age of 14 years or more or a sick family member. 
The care benefit is paid out in the equivalent amount of 80% of the remuneration which a basis for calculating the benefit. 
How to find an apartment 
Since 2016, the package “Mieszkanie+” (“Flat+”) has been implemented and will make it possible to rent a flat with an option of acquiring its ownership. 
The Programme may be joined by any municipality which possesses land for housing purposes. 
The financing for the investments is provided by BGK Nieruchomości S.A. which is also responsible for implementing the pilot project. 
Flats may also be rented under the initiative “Fund of Rental Flats” which is carried out by Bank Gospodarstwa Krajowego - in Gdańsk, Katowice, Kraków, Piaseczno, Poznań, Warszawa and Wrocław. 
Persons who fulfil certain criteria (inter alia age of up to 35 years, no other flats possessed) may apply for aid under the Programme “Mieszkanie dla młodych” (“Flat for the Young”). 
The support consists of co-financing their own contribution while taking out a credit for purchasing a flat. 
The amount of support is dependent on the number of supported children. 
Persons who reside in a particular municipality and fulfil certain conditions (including the income criterion) may apply for renting a municipal flat. 
The flats have low rental fees, but they are also of a lower standard. 
Individual municipalities may provide detailed information on the mode in which applications for renting a flat should be submitted and on the principles of qualification. 
Applicants for renting the flats must fulfil certain income criteria (dependent on the location of the flat and the size of the household) and must not possess any other flat. 
The contribution is refunded upon the lapse of the rental period. 
Searching for a flat 
It is possible to search for rents to rent or purchase independently by reading newspaper announcement (e.g. the Wednesday issue of “Gazeta Wyborcza” - supplement “Wyborcza Dom”, the Monday issue of “Rzeczpospolita” - supplement “Nieruchomości mieszkaniowe”), as well as by browsing the Internet, placing own announcement in newspapers and on Internet portals or by using the services of a real estate agent. 
The commission paid to the real estate agent increases the costs related to searching for a flat. 
If we search for a flat independently, we may contact the sales office of the selected developer, check the investment in legal terms - review the land and mortgage register and the National Court Register to check whether the developer possesses a construction permit and is bankrupt, etc. 
By purchasing a flat, it is possible to use the services of a real estate agent (e.g. a real estate agency), or conclude a contract with the developer or housing cooperative. 
The majority of developers request the first payment to be made within 3-7 days from the date of the contract. 
Any activities undertaken by the real estate agent should be preceded by concluding an agency contract. 
The agency contract should specify what concrete activities the real estate agent should perform and what remuneration he or she is entitled to. 
The agency contract should also specify the real estate agent who is responsible for its performance and should include a declaration about the possessed civil liability insurance for any damages which may be caused in relation to performing the agent's activities. 
The agency contract is the so called duty of care contract rather than the result-based contract. 
For example, the agent undertakes not to find a flat, but to search for a flat. 
Purchasing or renting a flat 
In Poland, the purchase of any kind of real estates should be confirmed by a contract concluded before a notary in the form of a notarial deed. 
The rental contract may be concluded for a definite or indefinite period of time. 
The landlord may cancel the rental contract in the following situations: the tenant is in delay with the payment of the rental fee for at least three complete settlement periods, the tenant has rented, sub-rented or transferred the flat for free use (or its part) without the required consent of the owner, or seriously violates the house order. 
The contract should be terminated in writing and should specify the reason. 
The landlord may terminate the rental contract upon serving a 1-month notice, with the effect at the end of the calendar month. 
The catalogue of reasons for terminating the rental contract is absolutely binding for the landlord against the tenant who have concluded rental contracts for an indefinite period. 
With regard to the tenants who have concluded rental contracts for a definite period, the owner must apply the aforementioned catalogue of reasons for terminating the rental contract in case the provisions of the contract do not specify the reasons for termination. 
The tenant may terminate the contract at any time and for any reason (or without stating the reason), upon serving the required notice. 
Before signing the contract, the landlord may request the tenant to pay in a deposit. 
The deposit is a surety for potential claims related to the use of the flat due to its wear and tear, as well as for any financial receivables arising from the rental contract (the deposit must not exceed the equivalent of twelve monthly rental fees). 
The deposit is refunded within one month from the date the flat is vacated or the tenant acquires its ownership, upon potential deducing the receivables due to the landlord from the rental contract. 
Flat prices and rental costs 
In 2016, a slight increase in prices was observed both on the primary and secondary market. 
Prices of new flats are dependent on the finishing standard of the building and location of the very investment and an individual flat. 
In Poland, flat prices differ between locations. 
Information on EURES 
EURES network (EURopean Employment Services) was established by the European Commission in 1993, on the basis of the European Union legislation. 
EURES network operates in all EU and EFTA Member States with the objective of supporting mobility of workers in the European labour market. 
EURES network comprises of public employment services of EU and EFTA member states and other approved organisations operating in the area of employment, at the local, regional, national and EU levels. 
EURES network provides services in the area of EU wide job placement and provides information on conditions of living and working in EU and EFTA member states. 
EURES network services are publicly available and targeted at job seekers, interested in travelling to another Member State to take up employment, and at employers wishing to recruit workers from other EU or EFTA member state. 
EURES network services for the unemployed and and jobseekers are free of charge. 
EURES network services for employers provided by operators other than public institutions may be subject to a fee. 
Support services under the EURES network may only be provided by authorised entities, i.e. public employment services (labour offices) and designated (accredited) organisations in a given EU or EFTA member states, meeting relevant criteria. 
EURES network is supported by IT tools facilitating matching job offers and candidates for work in EU and EFTA member states. 
The Office facilitates cooperation and provides support to EURES members and partners in EU and EFTA member states: 
it develops shared information, tools and guidelines 
it plays the role of the technical assistance centre 
provides training activities 
elaborates multi-annual work programmes. 
Each EU or EFTA members state shall designate a competent institution to perform the tasks of National EURES Coordination Office in a given state. 
The tasks include coordination of EURES network activities in the territory of such state and overseeing adequate implementation of EU legal provisions pertaining to EURES in this state. 
The tasks of national coordination offices are implemented by designated organisational units in ministries competent for labour or head offices of public employment services. 
EURES network activities are planned and reported in annual cycles and monitored on an ongoing basis. 
ABOUT US 
Unemployment and employment support provided by labour offices 
Unemployment and institutions of the labour market 
Unemployment has been on a declining trend in Poland since the end of 2013. 
At the end of August 2017, the unemployment rate amounted to 7.0% - the record law unemployment level since 1991. 
For many years, unemployment has been seasonal in Poland, which implies an increase in unemployment during the first and last months of the year. 
Furthermore, unemployment in Poland has been highly differentiated territorially. 
The lowest unemployment rate (of 4.1%) was recoded at the end of August 2017 in the Wielkopolskie Voivodeship, which the highest one in the Warmińsko-Mazurskie Voivodeship (12%). 
Getting a new job is particularly difficult for women, the long-term unemployed, persons at the age of over 50 years and young people (up to 30 years of age). 
In terms of promoting unemployment, mitigating the effects of unemployment and professional activation, the tasks of the state are performed by institutions of the labour market. 
The activities undertaken by the institutions of the labour market is to achieve full and productive employment. 
The institutions of the labour market comprise: 
public employment services which consist of employment bodies (the minister responsible for labour, marshals of voivodeships, mayors of poviats, mayors of cities with the status of poviats, and voivodes) along with poviat and voivodeship labour offices, the office servicing the minister responsible for labour, and voivodeship offices; 
the Voluntary Labour Corps which are a state unit specialized in activities for youths, in particular the youth threatened by social exclusion and the unemployed at the age of up to 25 years; 
employment agencies which are non-public organizational units which render job placement services, recruitment services on behalf of foreign employers, vocational guidance, HR consulting services, and agency services for temporary work; 
training institutions which are public and non-public entities which provide non-school education under separate legal provisions; 
institutions of social dialogue on the labour market which are organizations and institutions specialized in the matters of the labour market, including: organizations of trade unions, organizations of employers and of the unemployed, and non-governmental organizations which perform tasks related to promoting employment, mitigating the effects of unemployment and professional activation; 
institutions of local partnership which are groups of institutions performing ventures and projects for the labour market on the contractual basis. 
Being part of the public employment services, the Voivodeship and Poviat Labour Offices assist the unemployed and job seekers in obtaining appropriate jobs, as well as employers in hiring appropriate workers. 
Furthermore, the Poviat Labour Offices pay out benefits for the unemployed and gain and manage funds for preventing unemployment and actions on the local labour market. 
Additionally, the Voivodeship Labour Offices are institutions competent for accepting and examining applications of the unemployed for issuing documents on unemployment benefits. 
They confirm insurance and employment periods in Poland for bodies of other Member States of the EU and EFTA so that citizens pay apply for unemployment benefits in the respective states. 
The Voivodeship Labour Offices issue documents which give the right to transfer the Polish unemployment benefit to a different Member State of the EU or EFTA . 
They also issue decisions on the right to unemployment benefits in case the employment period in a foreign country (in the EU or EFTA Member States) determines the acquisition, amount or period of receiving benefits. 
As of 1 May 2004, the Polish public employment services joined the European Employment Services network - EURES. 
As of 1 January 2015, the network was joined by the Voluntary Labour Corps. 
The Voivodeship and Poviat Labour Offices and the Voluntary Labour Corps carry out activities within the EURES network, in particular international recruitment services along with advisory services on job mobility on the European labour market. 
Job placement services within the EURES network may also be rendered by the entities accredited by the Minister of Family, Labour and Social Policy. 
The EURES personnel - advisers and assistants of the EURES network in the Voivodeship Labour Offices and the Voluntary Labour Corps along with appointed customer advisers (recruitment agents) in the Poviat Labour Offices assist citizens of the EU or EFTA Member States in finding appropriate jobs in Poland. 
Registering as an unemployed person 
In order to register as an unemployed person, it is necessary to: 
apply to the Poviat Labour Office which is competent for the place of permanent or temporary residence; those who have not registered their place of residence should refer to the Poviat Labour Office in the district of which they stay, or 
use the electronic registration system in the Poviat Labour Office which is addressed to all those who have access to the Internet. 
The so-called pre-registration consists of completing an application for being registered as an unemployed person in the electronic form which is available on the portal of electronic services of the Labour Offices (www.praca.gov.pl) and of submitting the form to the competent Poviat Labour Office. 
Upon the submission of the data which are required in the application, the Poviat Labour Office makes an appointment within 7 working days to deliver all documents which are required to register the documents and complete the registration. 
Should the applicant not appear on the date which has been set by the Office, the submitted data are deleted from the IT system of the Poviat Labour Office; 
or 
use the electronic registration system in the Poviat Labour Office which consists of 
completing an application for being registered as an unemployed person in the electronic form which is available on the Internet website www.praca.gov.pl 
attaching the scanned versions of all documents which are required to complete the registration, 
supplementing the application by declarations about the authenticity of the submitted data and about learning the conditions for retaining the status of an unemployed persons, signing the scanned documents by a safe electronic signature which may be verified by means of a valid qualified certificate, by a signature confirmed by the ePUAP trusted profile, or by a personal signature which is verified with the use of a valid certificate of the personal signature, and 
submitting the application with the declaration and annexes to the competent Poviat Labour Office. 
The applicant obtains the status of an unemployed person on the date he or she: 
has applied to the Poviat Labour Office - after he or she has confirmed the submitted date by his or her own signature and after he or she has made a declaration about the authenticity of the submitted data and about learningthe conditions for retaining the status of an unemployed person, in the presence of an officer of the Poviat Labour Office and under paid of criminal liability for making false statements; or 
has submitted the application electronically after signing the application and the scanned documents attached thereto and the declaration about the authenticity of the submitted data by a safe electronic signature which may be verified by means of a valid qualified certificate, by a signature confirmed by the trusted profile of the electronic platform for public administration services, or by a personal signature which is verified with the use of a valid certificate of the personal signature, under paid of criminal liability for making false statements. 
Support for employment provided by the Labour Offices 
Persons who register with the Poviat Labour Offices as unemployed persons or job seekers may use different forms of assistance provided by the Labour Offices, under the conditions specified in the relevant legal provisions. 
Above all, the persons may receive appropriate job offers under the job placement services rendered by the Labour Offices. 
Should there be no appropriate job offers, under vocational guidance the Labour Office will provide assistance to facilitate job searching. 
The unemployed or job seekers may also receive assistance in their further professional development, in particular thanks to different types of trainings. 
Furthermore, there is a range of instruments for the unemployed to facilitate them to: 
gain professional experience upon referring them to an apprenticeship or vocational training for adults by the employer; 
undertake subsidised employment; 
start an economic activity, or 
undertake an initiative with regard to professional activation thanks to a system of vouchers which guarantee that the Labour Office will finance the expenses related to trainings, apprenticeship or employment, including those completed outside of the former place of residence, if the forms are undertaken on the initiative of the unemployed persons. 
Forms of professional activation are proposed by the Poviat Labour Office to the unemployed after establishing the so called profile of assistance for the respective person and after including this kind of support in the Individual Action Plan. 
Citizens of the EU or EFTA Member States or their family members who are not citizens of the EU or EFTA Member States and are registered with the Poviat Labour Office may receive assistance under the same conditions as Polish citizens. 
Unemployment benefits 
Persons who register with the Poviat Labour Office as an unemployed person may receive financial support in the form of unemployment benefit. 
The right to such a benefit is granted to those who have worked for 365 days (or can prove that they have worked for 365 days of a different “eligible” period, as specified in the relevant provisions) within 18 months before registering with the Poviat Labour Office. 
If the conditions specified in the legal provisions have been fulfilled, anybody may register with the Poviat Labour Office which is competent for the place of permanent or temporary residence or - if they have not registered their place of residence - with the Poviat Labour Office which is competent for the place of stay, in person or electronically by completing the registration form which is available on the portal of electronic services of the Labour Offices. 
The right to unemployment benefit is established on the basis of the documents submitted during the registration process. 
The right to unemployment benefit is valid for 180 days from the date of registration (365 days in specific situations listed by law). 
To receive unemployment benefits in Poland, it is necessary to fulfil the following conditions as a rule: 
it is necessary to register with the Poviat Labour Office which is competent for the place of permanent or temporary residence (the register of the Poviat Labour Office is available, inter alia, on the Portal of the Public Employment Services in the folder “Go to your Office”), or with the Poviat Labour Office which is competent for the place of stay in exceptional situations; 
there should be no appropriate job offers, apprenticeship offers, offers of vocational training for adults, trainings, intervention works, or public works; 
within 18 months directly before the date of registration, the total period of at least 365 days of: 
employment and receiving remuneration in the amount equal to at least the minimum remuneration for work which is a basis for paying contributions to the Labour Fund, 
performing work on the basis of a tolling contract and receiving incomes in the amount equal to at least the minimum remuneration for work, 
rendering services under the agency contract or the contract for services or any other contract for services to the which the Civil Code applies the provisions on services, or cooperating by performing these contracts (the calculation of social insurance contributions and contributions to the Labour Fund must be based on the amount equal to at least the minimum remuneration for work provided on a full-month equivalent basis), 
paying social insurance contributions from non-agricultural activity or cooperation (the calculation of social insurance contributions and contributions to the Labour Fund must be based on the amount equal to at least the minimum remuneration for work), 
performing work during the period of temporary arrest or serving the penalty of deprivation of liberty (the calculation of social insurance contributions and contributions to the Labour Fund must be based on the amount equal to at least the minimum remuneration for work), 
performing work in an agricultural production cooperative, a cooperative of agricultural machinery rings or a cooperative of agricultural services, while being member of the cooperative (the calculation of social insurance contributions and contributions to the Labour Fund must be based on the amount equal to at least the minimum remuneration for work), 
paying contributions to the Labour Fund on the basis of employment or performing any other paid work in a Member State of the EU or EFTA Member State, 
employment in a foreign country, if coming back to Poland as a repatriate, 
employment, serving the service or performing any other paid work and receiving remuneration or income which are a basis for paying contributions to the Labour Fund. 
The period during which unemployment benefit may be claimed is dependent mainly on the situation on the local labour market and is equal to: 
180 days - for the unemployed who reside in the poviat while claiming the unemployment benefit, if the unemployment rate in the area did not exceed 150% of the average unemployment rate in the country as of 30 June of the year preceding the date the right to unemployment benefit was acquired; 
365 days - for the unemployed: 
who reside in the poviat while claiming the unemployment benefit, if the unemployment rate in the area exceeded 150% of the average unemployment rate in the country as of 30 June of the year preceding the date the right to unemployment benefit was acquired, or 
at the age of 50 years and having completed a period of at least 20 years which gives the right to the unemployment benefit, or 
support at least one child at the age of up to 15 years, with the spouse of the unemployed person being also unemployed and having lost the right to the unemployment benefit due to the lapse of the period during which it may be claimed (after the date the unemployed person acquired the right to the benefit), or 
single parents who bring up at least one child at the age of up to 15 years. 
The amount of the unemployment benefit is mainly dependent on the employment period and amounts to: 
basic benefit (100%) - is due to those who have completed from 5 to 20 years of employment: 
reduced benefit (80% of the basic benefit) - is due to those who have completed up to 5 years of employment: 
increased benefit (120% of the basic benefit) - is due to those who have completed at least 20 years of employment: 
The employment periods completed in other Member States of the EU or EFTA are calculated against the period which is required to acquire the right to the unemployment benefit in Poland. 
The unemployment benefit acquired in a different Member State of the EU or EFTA may be transferred to Poland. 
Checklist for before and after you arrive in Poland 
Before going to Poland, it is worth: 
Learning the living and working conditions in Poland, as well as the situation on the Polish labour market. 
The relevant information may be found in this Brochure, as well as on the EURES European job mobility portal and the Polish EURES Internet website. 
Checking whether the respective professional qualifications are recognised in Poland. 
Start searching for a job and obtaining information about the employers you want to apply to after arriving in Poland. 
The EU database of job offers on the EURES European job mobility portal, including job offers in Poland, may be used to do that. 
It is also worth using the services of an EURES advisor in the country of origin or contacting the Polish EURES personnel, preferably from the region where a job is sought, which will allow to obtain information about the labour market, job offers, as well as the working and living conditions in Poland. 
After receiving a job, it is worth learning the conditions on offer carefully and making sure that they come up to the expectations. 
Obtaining the European Health Insurance Card which guarantees access to health care services in case of an accident or sickness, buying accident insurance or private health insurance (optionally). 
Preparing a set of documents, including the valid identity document, birth certificate, all agreements or correspondence with the employer, documents on previous employment and education, courses, additional qualifications, and references in Polish. 
Finding accommodation. 
Having sufficient financial resources to support oneself until the payment of the first remuneration. 
After arriving in Poland, it is worth: 
Settling the accommodation-related issues (e.g. renting a flat). 
Holding a meeting with the employer to make sure that the former arrangements concerning employment/interview are still valid. 
Opening a bank account (bank accounts may be opened by foreign natural persons with full legal capacity, employed by an entity having its registered office in the territory of Poland or receiving a disability benefit, retirement pension or a scholarship). 
While applying for opening a bank account, it is mostly required to submit, in addition to the ID document, a certificate from the employer on employment in Poland or a document which confirms the receipt of a disability benefit, retirement pension or a scholarship. 
Citizens of the EU or EFTA Member States are not required to have a work permit in Poland, but if they stay in Poland for more than 3 months, they may be required to register. 
To do that, they must to the voivodeship office which is competent for their place of residence. 
Applying for a tax identification number (NIP) to the tax office which is competent for the place of residence in Poland. 
Those staying for a longer period may also apply for a personal identification number (PESEL) to the city council or the municipal office. 
The PESEL number will replace the series and number of the passport. 
Registering with the selected outpatient clinic and choosing a primary care physician. 
Settling the issues related to the admission of children to a nursery, kindergarten or a school (if children will also live in Poland). 
Purchasing a Polish mobile phone number which will allow you to make cheaper telephone calls in Poland than those by means of the foreign mobile telephone number. 
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The principle of the place of work (lex loci laboris) is the basic principle for determining the applicable insurance legislation - it means that a citizen of the EU or EFTA Member States is covered by social and health insurance and makes contributions to the insurance system in the state in which he or she works. 
Following the principle: 
those employed in one of the EU or EFTA Member States are subject to its legislation even if he or she resides in a different state or if his or her enterprise or employer has registered its office or place of business in the territory of a different Member State; 
the self-employed who operate in one of the EU or EFTA Member States are subject to the legislation of this state even if he or she resides in the territory of a different Member State; 
seafarers sailing on a vessel flying the flag of a EU or EFTA Member State is subject to the legislation of the flag state; 
civil servants are subject to the legislation of the EU or EFTA Member State in which they are employed by the state administration. 
However, there are certain situations in which the principle of the place of work is not sufficient or valid for determining the applicable legislation. 
Therefore, to avoid situations in which migrant workers would be insured in more than one states at a time, the EU provisions provide for a number of specific regulations concerning: 
delegated workers; 
the self-employed who transfer their activity to a different Member State on a temporary basis; 
the persons who are normally employed and/or carry out economic activity at their own risk in two or more Member States; 
members of the contract staff of the European Communities. 
Citizens of the EU or EFTA Member States who move to a foreign country in order to work or live are protected by the provisions on the coordination of the social security systems. 
The provisions on the coordination of the social security systems lay down principles which enable the persons who work in several Member States at a time or consecutively to avoid adverse consequences of their being subject to the social security systems of different states. 
They ensure that all citizens of the EU or EFTA are treated equally and ensure the right to health care, sickness benefits, family benefits, pension benefits, disability allowances, or benefits for the unemployed. 
They indicate the state which the working person or the person carrying out economic activity in a foreign state are subject to. 
They guarantee that the benefits acquired in one state, e.g. pension, will be paid out even if the eligible person moves to a different state. 
Types of benefits 
The EU coordination applies to the following benefits: 
retirement benefits and disability allowances - if citizens of the EU or EFTA has worked for an excessively short period in Poland to acquire the right to retirement benefits or disability allowances, the Social Insurance Institution will take into account the insurance periods in the states covered by the coordination system. 
If citizens of the EU or EFTA has worked for an excessively short period in a foreign state, the counterpart institution of the Social Insurance Institution in the respective states will take into account the insurance period in Poland. 
The employment period completed in each of the states covered by the coordination system are calculated against the service period which is necessary to acquire the right to retirement benefits or disability allowances, while the employment period in Poland is calculated against the service period in each of the states. 
The principle for summing up the insurance periods refers both to employees and those who are self-employed; 
Citizens of the EU or EFTA Member States may apply for the right to retirement benefits, disability allowances or survivor's pensions in other Member States only if they have been subject to insurance in any of the states for a minimum period of one year, while the joint periods will make it possible to grant retirement benefits. 
Should citizens of the EU or EFTA Member States work for a period of up to one year in any of the Member States, the period will be calculated against the total service periods by determining the right to retirement benefits in the states in which they have worked. 
Retirement benefits and disability allowances are granted and calculated in accordance with the law of each of the EU or EFTA Member States in which the person has worked; 
allowances in the event of an accident at work or occupational disease - allowances in the event of an accident at work or occupational disease are granted in accordance with the law of the state in which citizens of the EU or EFTA Member States used to work when the accident happened or they fell ill; 
family benefits - in Poland, family benefits are financed from the state budget, while the right to the benefits is granted depending on the situation of the respective family. 
Family benefits are granted even if the eligible person lives in the territory of a different state than the state which is obliged to pay out the respective benefits. 
Family benefits are also granted if the family lives in a different state that the state which has granted the respective benefits. 
Should more than one state pay out family benefits, the order for paying out the benefits is the following: in the first place under the employment contract or self-employment, in the second place under the right to retirement benefits or disability allowances, and lastly on the basis of the place of residence; 
sickness and maternity benefits and equivalent benefits for fathers which are covered by the social insurance coordination system comprise: 
a) remuneration during sickness leave - which is due to workers for up to 33 days or up to 14 days during the calendar year respectively, 
b) sickness benefits under the sickness or accident insurance - which are due to the persons who are covered by sickness or accident insurance for the period of sickness of up to 182 days, in the event of tuberculosis or during pregnancy - up to 270 days, 
c) rehabilitation benefits under the sickness or accident insurance - which are due for the period of up to 12 months to the insured persons who are sick while receiving the benefits, if they give a chance that they will regain the capacity to work, 
d) compensation benefits under the sickness or accident insurance - which are due for the period of professional rehabilitation, however not longer than 24 months, 
e) maternity benefits - which are due to the insured person in the event of the birth of a child or of the adoption of a child, 
f) attendance allowances - which are due to the persons who are subject to obligatory sickness insurance, released from the obligation to work due to the need to care for a sick child or a family member; 
unemployment benefits; 
health services, including health care; 
funeral payments - the right to funeral payments in the event of death of the insured person or his or her family member is established and paid out by the competent institution, i.e. the institution which has provided the respective insurance even if the insured person or his or her family member has lived in a different Member State of the EU or EFTA . 
The rights to funeral payments in the event of the retiree or pensioner with disabilities or a family member of the retiree or pensioner with disabilities are established by the institution which has paid out the respective retirement benefits or disability allowances even if the retiree or pensioner with disabilities used to live in a different Member State of the EU or EFTA than the one competent for the retirement benefits or disability allowances on the date of death, or if death occurred in a different Member State; 
pre-retirement benefits - with regard to the Polish law, they comprise: 
pre-retirement benefits, 
transitional retirement allowances and survivor's pensions of the eligible persons to claim transitional retirement allowances, 
compensation allowances for teachers. 
Pre-retirement benefits are covered by the social insurance coordination system to a very limited extent. 
The principle of the export of benefits applies to them, but the principle of summing up the insurance periods does not. 
The right to claim pre-retirement benefits is established exclusively in accordance with the internal legislation which is valid in the particular Member State. 
The benefits mentioned in points 1-4 are due to employees and persons carrying out economic activity in the territory of Poland and are governed by the Polish law. 
Unemployment benefits - transferring and supping up periods 
Should citizens of the EU or EFTA Member States have the right to claim unemployment benefits in Poland, they are also due during the period of searching for a job in a foreign country, in all the Member States of the EU or EFTA . 
Should citizens of the EU or EFTA Member States not get a job in a different Member State and is still, in accordance with the domestic law, eligible to claim the benefits, they should return to the country. 
Otherwise they will lose the right to the benefits. 
The unemployed who have acquired the right to unemployment benefits in the state of their last employment, one of the Member States of the EU or EFTA , and arrives in Poland to search for a job has the right to transfer the unemployment benefits. 
To do that, it is necessary to obtain the relevant document PD U2 which gives the right to transfer the benefits (formerly the form E 303). 
It is very important that the right to transfer (payment in a different Member State) the unemployment benefits is limited in time and is due only to the persons who fulfil certain criteria. 
Unemployment benefits may be paid out during a period of 3 months (with the option to extend it to 6 months) during which it is necessary to search for a job actively. 
The aim of the travel must factually be the intent to search for a job and not, for example, a tourist expedition, undertaking studies, or starting own economic activity. 
The persons who wish to search for a job in a foreign country and receive the benefits there must fulfil all the criteria for granting the benefits in their country (they have lived or worked in recent years). 
Should citizens of Poland wish to search for a job in the EU or EFTA Member States and receive the unemployment benefits there, they must fulfil the Polish criteria (they must work for 365 days during the last 18 months). 
Additionally, the person who wishes to transfer the benefits must: 
be registered as an unemployed person for at least 4 weeks (he or she may apply for shortening the period - the respective decision must be issued by the competent institution - the competent Voivodeship Labour Office in Poland); 
report to the competent institution in his or her country (he or she has lived or worked in recent years) the intent to leave the country to search a job in a different Member State of the EU or EFTA and submit an application for issuing the document PD U2 (if the intent to leave the country is not reported, the right to the unemployment benefits in the respective state may be lost); 
refer to (register with) the competent institution (labour office) of the state he or she intends to search for a job in within 7 days from the date of leaving the country (in exceptional situations, the deadline may be extended) - should the condition be fulfilled, it means that the unemployment benefits will also be paid out for the period of travelling; should the deadline of 7 days not be kept, the unemployment benefits will be due from the date of registration, reduced by the period of travelling; 
be factually searching for a job, i.e. be available for the labour office. 
Unemployment benefits - principles for paying out the benefits which have been transferred 
Unemployment benefits are paid out by the competent institution of the EU or EFTA Member State from which the benefits have been transferred - directly to the bank account of the unemployed person or in any other way agreed between the office and the unemployed person. 
The Poviat Labour Office in Poland perform the tasks under the coordination of the social insurance systems, including the verification of job seekers as in case of the unemployed in Poland. 
During the period for searching for a job, the benefits are paid out for a maximum period of 3 months from the date of leaving the respective Member State. 
There are some situations which it is possible to extend the period of transfer to a maximum period of 6 months. 
To extend the period of transfer, the unemployed person should submit an application for extending the period to the institution which has granted the right to benefits, within the first 3 months of the transfer. 
The transfer of the unemployment benefits is to search for a job in the territory of the Member State to which the benefits have been transferred. 
The decision on extending the period of transferring the unemployment benefits to Poland is made by the competent institution in the state in which the benefits have been granted and from which they are transferred. 
The decision is assessed on an individual basis and discretionary. 
The European law does not specify any circumstances in which the period of transferring the benefits should be extended. 
Social insurance contributions and taxes on the benefits paid out are paid in the country of origin (in accordance with the agreements for the avoidance of double taxation). 
The unemployed persons may exercise the right to receive the benefits in the state in which they intend to search for a job during a maximum period of 3 months (optionally 6 months) during two employment periods. 
Unemployment benefits - principle for summing up the insurance periods and employment periods completed in one of the Member States 
The principle for summing up the insurance periods and employment periods guarantees that the persons who transfer their place of residence to a different state are protected in the event of unemployment. 
Should the required employment and insurance periods in Poland and the employment and insurance periods in a foreign country be excessively short for the unemployed person to acquire the right to unemployment benefits, the summing up, i.e. accumulating the years and months of employment in all the Member States of the EU or EFTA , makes it possible to reach the required period to acquire the right to the benefits. 
This means that the employment or insurance periods completed in other Member States of the EU or EFTA are calculated against the period which gives the right to the benefits. 
The document PD U1 confirms the insurance or employment periods and may be applied for by the unemployed persons by the institution of the state of the last employment. 
Should the unemployed person fail to do that, the Voivodeship Labour Office in Poland will receive the data in the special SED documents which are issued by the competent institution of the respective Member State of the EU or EFTA . 
delegated persons - they are subject to the legislation of the state in which the registered office of the delegating is located, and not the state in which they work; 
persons who carry out an activity at their own risk in the territory of at least two states - they are subject to the legislation of the state in which they reside provided that they carry out part of the activity there. 
If they do not reside in any of the states in which they carry out their activity, they are subject to the legislation of the state in which they carry out the major part of their activity; 
seafarers - they are subject to the legislation of the flag state; 
frontier-zone workers - they are subject to the legislation of the state they reside in and this is the only state in which they can apply for the right to the unemployment benefits after working in a different Member State; 
cross-border workers - they may apply for the benefits either 
Unemployment benefits - principles for calculating the benefit amount 
The law on the conditions for acquiring and the amount of the unemployment benefits is diversified in the EU or EFTA Member States. 
It provides for: 
The benefit amount is regulated by the legislation of the state which will pay out the benefits; 
variable benefits, calculated on the basis of the amount of the last remuneration. 
For example, this rule applies in Germany. 
With regard to other workers, the institution of the state which grants the benefits takes into account only the remuneration received in the state. 
Frontier-zone and cross-border workers 
The EU provisions differentiate between two specific categories of workers: 
frontier-zone workers - they work in one Member State and live in the other Member State to which they commute every day or at least once a week, e.g. Polish citizens who live in the Polish city of Zgorzelec and work in the German city of Goerlitz by commuting to their place of residence every day have the status of frontier-zone workers; 
cross-border workers - they normally live in one Member State and work in a different Member State and do not have the status of frontier-zone workers (i.e. do not have to commute to their place of residence every day or at least once a week). 
For example, the Polish worker who went to work in Ireland for a short period of time and left his wife and children he supports in Poland (the centre of his life interests is located in Poland) and returns to the country after a year has the status of cross-border worker. 
Seasonal workers are also deemed cross-border workers. 
The normal place of residence is established on the basis of an individual assessment of the life situation in accordance with the established criteria. 
The basic criteria for establishing the place of residence are: length and continuity of the period of staying in both states, job nature, family situation, housing situation, tax residence, carrying out a not-for-profit activity. 
For students, sources of their incomes are also taken into account. 
Additionally, the right of the frontier-zone worker to unemployment benefits is dependent on whether the person is partially or completely unemployed. 
Partial unemployment implies a situation in which the particular person does not factually perform work (or performs it on a limited basis), but is employed (is party to the employment contract): 
in case of partial or temporary unemployment in the work establishment which is the employer, the worker has the right to unemployment benefits under the legislation of the competent state, i.e. the state of employment. 
The worker is then treated as if he or she lived in the territory of the state; 
in case of complete unemployment, the frontier-zone worker uses the benefits exclusively under the legislation of the state in which he or she lives even if he or she fulfils the conditions for acquiring the right to the benefits under the legislation of the Member State of the last employment. 
The worker is not free to choose the state in this respect. 
Other rules apply to cross-border workers: 
should the worker be partially or temporarily unemployed and is available for his or her employer in the territory of the state of the last employment, he or she uses the benefits under the legislation of the state and the benefits are paid out by the competent institution as if the person lived in the territory of the state; 
should the worker be completely unemployed and has decided to register in the state of the last employment, he or she uses the benefits under the legislation of the state and the benefits are paid out by the competent institution as if the person lived in the territory of the state; 
should the worker be completely unemployed and has decided to register with the employment services of the state of his or her normal residence, he or she may use the benefits under the legislation of the state of the place of residence as if he or she were employed there. 
Unemployment benefits - documents 
There are also documents which are issued by the competent institutions at the request of the unemployed person and which replaced the former forms series E-300. 
The documents comprise: 
PD U1 - the document confirms the periods which should be taken into account by granting unemployment benefits; 
PD U2 - the document confirms the retained right to unemployment benefits (their transfer). 
Mobility on the European labour market 
Freedom of movement of employees, next to the freedom of movement of goods and capital and of services, is one of the foundations of the internal market of EU/EFTA. 
The provisions on the freedom of movement of employees entitled to: 
look for a job in another member state; 
take up employment in a different member state without the need to obtain a work permit; 
reside in another member state for work reasons; 
stay in another member state even after the employment relationship ends, so long as the terms and conditions specified by EU law are met; 
be treated on equal terms as the citizens of the given member state as regards the access to employment, working conditions, and social and tax privileges. 
Polish citizen can undertake employment in EU or EFTA countries without the need to obtain a work permit. 
Vocational mobility allows for finding an effective way out of unemployment e.g. by changing the profession or the place of residence in order to take up work. 
Being ready to change your job or your place of residence is particularly important in the case of professions that are not in high demand on the labour market. 
The European Commission monitors and make public information on the movement of people and the mobility preferences of workers on the internal European labour market in the form of annual reports on European mobility. 
These reports are prepared on the basis of Article 29 of European Parliament and of the Council (EU) Regulation 2016/589 of 13 April 2016 on a European network of employment services (EURES), workers' access to mobility services and the further integration of labour markets. 
2016 Annual Report on intra-EU Labour Mobility 
This report also present the findings in light of recent mobility trends since 2009 
The two specific thematic topics included this year were return mobility and mobility of retired persons 
The report includes the following information: 
In 2015, mobility of EU citizens of working age (20-64) were at a similar scale when compared to the total population; this scale remains constant with little fluctuations 
There were a little fewer than 11.3 million EU movers of working age (20-64) across the EU, making up 3.7% of the total population of working-age across the EU; a total of 8.5 million EU movers were employed or looking for work, making up 3.6% of the total active population across the EU 
The shares of cross-border is lower, being 0.6% of the total employed in the EU-28 
Around 630 thousand of EU mobile citizens returned back to their country of citizenship in 2014, making up 6% of EU movers 
Retired EU movers constitute an important group (1.4 million). 
Nevertheless, the group of active EU movers is around six times as large as the group of retired EU movers. 
Mobility of EU and EFTA citizens of working age 
The countries in which EU movers have the highest proportion compared to the overall population are Luxembourg (43%), Switzerland (19%), Cyprus (15%), Belgium (14%), Ireland (10%) 
Concerning developments since 2009, the largest increase in inflows of EU movers between 2009 and 2014 can be seen in Germany (+219%), Austria (+86%), the UK (+57%), Denmark (+54%) and Finland (+60%) 
Despite an overall increase in intra-EU mobility in recent years, emigration rates have decreased in most of the countries with traditionally high emigration. 
Nevertheless, several EU Member States - Slovakia, Bulgaria, Latvia, Lithuania, Croatia, Poland and Romania - still registered overall negative net migration 
While emigration rates have stagnated since 2012 in several of the crisis-struck EU countries (Spain, Italy, Portugal, Greece) and even receded in Ireland, all of these countries, except Italy, still registered overall negative net migration in 2014 
EU movers generally have a younger age profile than nationals which is why the old-age dependency ratio (OADR) in 2015 is reduced by up to 2 p.p. by the presence of EU movers in most Member States. 
No such effect can be seen in Eastern European and Baltic countries, nor in Portugal, France, Croatia and Italy 
Mobility of EU and EFTA mobile workers 
However, in Germany, Spain and France, the employment rates are lower for EU-28 movers than nationals 
In general, the employment situation of EU-13 (movers is still less favourable than that of EU-15 movers as indicated by a higher unemployment rate and by higher shares of persons carrying out low-skilled jobs 
Return mobility 
Among the EU-13 Member States (countries joined the EU between 2004 and 2013), for example, return mobility to Poland and Romania, as well as to Estonia, Slovenia and Slovakia, varied, with no clear tendency towards an increase or decrease. 
On the other hand, return mobility to Hungary and Lithuania increased strongly, while return mobility to the Czech Republic decreased considerably. 
Little change was evident for return mobility to the EU-15 (old EU countries) countries in the same period 
The trends in return mobility may be linked to a number of factors. 
Firstly, the increase in return mobility from Germany to several EU-13 (countries joined the EU between 2004 and 2013) Member States over the past 10 years happened alongside an increase in emigration from several of these same Member States 
On the other hand, in Poland, for example, the slight decrease in emigration of nationals after 2012 was mirrored by a decrease in return mobility. 
Second, the economic crisis had a short-term impact on return mobility, with increases in the years 2007-2009. 
Third, both the introduction and the suspension of transitional restrictions to accessing the labour market also played a role in triggering return mobility. 
At an individual level, returnees' decisions to return depend on various factors and there are no EU-wide figures on the main reasons to return. 
Several national studies found work-related reasons (such as having earned enough, achieved savings or completed education, or having a better chance of employment at come) to be as important as non-economic reasons, such as social and family ties back home, transnational activities and socio-cultural integration in the host country. 
Studies also found that over-qualification is a reason cited by many returnees for their decision to return home 
Mobility at an older age: retired EU movers 
In 2015, 1.4 million retired EU-28 citizens were living in an EU-28 Member State other than their country of citizenship, with a further 131,000 living in an EFTA country (almost all in Switzerland) 
The Member States with the largest number of retired EU-28 movers are France and Germany (at over 300,000 each, these are considerably larger than other Member States), the UK (around 200,000), Spain, Switzerland and Belgium (each with over 100,000) 
In most Member States, the vast majority (over 70%) of retired EU movers (except for returnees) have arrived there before the age of 60. 
In many Member States, over 70% arrived before the age of 40. 
This indicates that most retired EU movers have previously worked in the host country and are therefore retired mobile workers 
This is also shown by administrative data on pensioners who are insured in a country other than the one in which they reside (meaning that they never worked in that country) 
In 2015, EU-wide, there were 371,553 pensioners for whom Member States received cross-national reimbursement of healthcare. 
Spain received the greatest share of these claims, followed by Cyprus and Malta. 
Croatia and Greece also received a disproportionately high amount 
While Belgium, Germany, France, and Austria received high numbers of these claims, a breakdown by issuing country shows that this is possibly also due to their high numbers of cross-border workers 
France and Greece seem to be similarly popular destinations for retired pensioners 
Mobile pensioners are, chiefly, from the United Kingdom (concentrated in Cyprus, France and Spain) and Germany (with Croatia and Greece as the most popular retirement destinations). 
Nevertheless, these mobile pensioners may also be former EU movers who worked their entire life in another country and return home only after retirement (for example, Greek citizens who had worked in Germany). 
On the other hand, only round 9,000 to 15,000 retired EU-28 citizens return to their country of origin each year 
In addition, the numbers of EU movers aged 60 years and over who leave their host country every year was lower for the past five years (between 27,000 in 2010 and 44,000 in 2015) than the annual number of those EU movers who retire in their host country. 
This suggests that the majority of EU-28 movers who retire in their host country remain there and do not return straight away to their home country 
2015 Annual Report on Labour Mobility 
The report presents the 2014 statistics on occupational mobility in EU / EFTA countries including cross-border areas. 
You can read in it that: 
In 2014, there were 11.3 million working-age workers in the EU / EFTA countries, of which 8.3 million are unemployed or looking for work, of which 1.6 million are frontier workers (the EU / EFTA population is around 530 million) 
in the EU / EFTA 12.5 million people of working age were residing outside of the EU / EFTA country of origin 
in 2014, the main countries of residence of EU/ EFTA movers of working age were: German, the United Kingdom, Spain, Italy, Switzerland and France 
56% of all EU/ EFTA movers across were: Romanians, Poles, Italians, Portuguese and Germans 
migration of EU-10 (Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, Slovenia) citizens has progressively increased between 2008 and 2013; return migration made up 25% of immigration flows at EU level; in several Eastern European countries (Latvia, , Poland, Estonia, Lithuania, Romania), return migration made up over 50% of immigration, in Romania even 90% 
of the 8.3 million active EU/ EFTA movers in the EU, 4.3 million have moved to their current country of residence in 2004 or later 
Over one third of these recent active movers reside in the United Kingdom and around one fifth in Germany 
In recent years, in particular Belgium, but also Austria and Switzerland have become increasingly important as destination countries of active EU/ EFTA movers 
The highest net in flows in 2013 are found in Germany, the United Kingdom, Italy, Sweden and Switzerland 
Populations of active EU movers are younger than nationals (56% of 15 to 35-year-olds and 33%, respectively). 
However, there was a slight decrease in the mobility of young people compared to older ones since 2010 
Previous findings showed that movement of highly educated people (among all EU movers) increased quite strongly after the beginning of the crisis. 
This analysis confirms this, but also shows that the share of highly educated active EU/ EFTA movers remained similar between 2012 (44%) and 2014 (43%) - still a lot higher than the 26% in 2008 
Most cross-border workers in the EU/ EFTA came from France, Germany, Poland, Slovakia and Belgium 
cross-border work has increased over the last 10 years, largely due to the accessions of the new Member States 
INFORMATION MATERIALS 
Representation of the European Commission in Poland ul. 
These programs are targeted at particular groups of unemployed or jobseekers and help to find a job in another EU/EFTA country with the EU financial support. 
It is possible to receive financial support for certain activities. 
Reactivation - is an EU job mobility program designed to help EU / EFTA citizens aged 35 or over to find a job, internship or apprenticeship in another Member State. 
The program also helps employers find qualified workforce abroad. 
Information about the program is available on the EURES portal. 
LINKS 
Income, remunerations and taxes 
Minimum remuneration for work 
The principles and mode for setting the amount of the minimum remuneration for work are specified by law. 
The amount of the minimum remuneration for work is negotiated under the Social Dialogue Council on an annual basis. 
Social security contributions and advance payment for personal income tax are, inter alia, deducted from this amount. 
The amount is valid for a person who is employed on a full-time basis. 
For part-time workers, the amount is reduced accordingly. 
The amount of the minimum remuneration for work comprises all components of the remuneration which are treated as personal costs, excluding: remuneration for overtime work, jubilee bonuses, retirement or pension gratuities, and additional remunerations for night work. 
Neither does the amount cover payments from profit and surpluses or additional annual remuneration in the public sector. 
Should the remuneration of a worker be lower than the valid minimum remuneration for work in a particular month, due to the payment terms valid for certain components of the remuneration or work time schedule, the worker has the right to receive a compensation which is paid along with the remuneration. 
Remunerations 
Employers use different remuneration systems. 
The conditions for remuneration and for granting other work-related benefits are specified by: 
collective agreements (on the company or supra-company level - concluded by employers which have trade unions); 
remuneration rules and regulations (in case of employers which employ at least 50 workers, not covered by the collective agreement, or which employ at least 20 and less than 50 workers, if the respective trade union applies for that), or 
employment contracts. 
The remuneration for work should be devised in a way which corresponds to the type of the performed work and to the required qualifications, as well as so that it takes into account the amount and quality of the performed work. 
The remuneration is due for completed work. 
For the period during which work is not performed, the worker retains the right to remuneration exclusively if specified so by the provisions of the labour law. 
To protect the remuneration for work, the Polish Labour Code contains a provision which states that workers cannot waive their right to remuneration or transfer it onto a different person. 
Employers are obliged to issue and keep personal records (payslips) for each of the workers separately, which should specify the remuneration for work paid out and other work-related benefits. 
If requested by the worker, the employer is obliged to make available the documents on the basis of which the remuneration has been calculated. 
The remuneration is paid out in a pecuniary form. 
It is possible to provide remuneration in any other form, excluding the pecuniary form, exclusively if specified so by the provisions of the labour law or by the collective agreement. 
The remuneration for work must be paid out at least on a monthly basis, at a fixed term which should be set up in advance, however not later than within the first 10 days of the following calendar month. 
The remuneration may be paid out in any different form than in person, e.g. to a bank account - provided that the worker expresses his or her consent in writing or this form is specified by the collective agreement. 
Workers who receive incomes under the employment relationship are subject to obligatory social insurance. 
Employers are obliged to calculate contributions on the remuneration of the worker and to pay them to the Social Insurance Institution. 
The retirement pension contribution of 19.52% is paid by the worker and by the employer in equal parts, the disability pension contribution of 8% is paid by the worker (1.5%) and by the employer (6.5%). 
The sickness insurance contribution of 2.45% is paid by the employee, while the accident insurance contribution is paid by the employer (from 0.67% to 3.33%). 
The employer is obliged to pay contributions to the Labour Fund (2.45%) and to the Guaranteed Employee Benefits Fund (0.10%). 
The yearly basis for calculating retirement pension and disability pension contributions must not exceed the equivalent of thirty times the forecasted average monthly remuneration. 
Working persons are also covered by obligatory health insurance. 
Contributions are paid in the amount of 9% of the calculation basis, while the tax payer has the right to deduct the amount of the paid contribution from the tax up to the equivalent of 7.75% of the calculation basis. 
The provisions of the Civil Code regulate the principles for paying remunerations under civil law contracts - depending on the type of contract. 
Average incomes 
Special categories of employees 
Young workers 
Young (juvenile) workers at the age of 16-18 years are employed under separate contracts which are concluded for vocational apprenticeship or for performing light works. 
As specified in the Labour Code, children at the age of up to 16 years are allowed to perform work or undertake any other paid activities exclusively for a cultural, artistic, sport or advertising institution upon prior consent of the child's statutory representative or guardian and upon obtaining a permit by the competent labour inspector. 
Employing young workers is restricted in terms of working time (e.g. they may not work at night or overtime). 
It is also prohibited to employ young works to perform prohibited types of work, as mentioned in the relevant national legislation. 
Pregnant women and mothers 
Women at work are specifically protected in relation to pregnancy and maternity: 
employers must not serve notice or terminate the employment contract during pregnancy or maternity leave; 
contracts for a definite period which would be terminated upon the lapse ofthe third month of pregnancy is extended until the date of delivery; 
pregnant women must not be employed overtime or at night. 
Without their consent, they must not be delegated to a different place which is located outside of their permanent place of work or be employed under the equivalent working time system; 
breastfeeding women have the right to two half-hour breaks during work which are counted towards their workng time, while women who breastfeed more than one child have the right to two breaks 45 minutes each. 
Should the woman work less than 6 hours a day, she has the right to one break for breastfeeding. 
Should the daily working time be less than 4 hours, women do not have the right to breastfeeding breaks; 
pregnant women and breastfeeding women must not be employed to perform burdensome, dangerous works or works which are harmful for their health, as specified in the relevant legislation. 
Persons with disabilities 
Employing persons with disabilities is regulated by law in Poland. 
Persons with disabilities must not work longer than 8 hours a day and 40 hours a week. 
Persons with a significant or moderate degree of disability may work up to 7 hours a day and 35 hours a week. 
Persons with disabilities must not be employed at night or overtime. 
By applying the norm of working time for persons with disabilities, the amount of the fixed monthly remuneration is not reduced. 
Persons with a significant or moderate degree of disability have the right to an additional leave of 10 working days during the calendar year. 
Upon the completion of one year of work, persons obtain the right to the first additional leave provided that they have one of the above mentioned degrees of disability. 
Should workers have the right to more than 26 working days of leave or to additional leave under separate provisions, they do not have the right to any additional leave. 
Should the additional leave under separate provisions be less than 10 working days, the leave is replaced by the additional leave specified in the Act on professional and social rehabilitation and the employment of persons with disabilities, i.e. the so called leave of 10 days. 
Furthermore, persons with a significant or moderate degree of disability have the right to be released from work while retaining the right to remuneration: 
for a period of up to 21 working days to participated in a rehabilitation treatment, however not more than once a year; 
to undergo special examinations, medical or rehabilitation treatment, as well as to obtain to get their orthopaedic equipment repaired, if such activities cannot be performed outside of the working hours. 
The remuneration for the above mentioned leaves is calculated as a money equivalent for holidays. 
Persons with a significant or moderate degree of disability may be employed by employers who do not ensure sheltered work conditions provided that the employer adapts the position to the needs of the person with disabilities (the respective controls are carried out by the National Labour Inspectorate) or allows for teleworking. 
To obtain information on aid in enforcing the rights with regard to employment and work conditions, persons with disabilities may refer to the National Labour Inspectorate, i.e. the body which has been appointed to control and supervise compliance with the labour law, as well as to labour courts. 
Provision of cross-border services 
Citizens of the EU or EFTA Member States who pursue a profession or carry out an economic activity in one Member State of the EU or EFTA in accordance with its legislation are entitled to render services under the same profession or type of activity in the territory of a different Member State. 
Cross-border services may be rendered under the following conditions: 
service providers move to a different Member State of the EU or EFTA to render the services on a temporary or occasional basis; 
if a given profession is a regulated one in the host Member State and it is not in the state of the registered, service providers must prove that they have pursued their profession or carried out an economic activity in the Member State of the registered office for at least 1 year during a period of 10 years before rendering the services. 
This requirement does not apply if the education for the respective profession or economic activity has been regulated by its legislation in detail. 
Citizens of the EU or EFTA Member States who has acquired professional qualification in one Member State and would like to pursue their profession in Poland should first check whether their profession is a regulated profession in Poland. 
The register of regulated professions is available on the Internet website of the Ministry of Science and Higher Education. 
The International Cooperation Department of Ministry of Science and Higher Education acts as the Polish Support Centre for Recognition of Professional Qualifications. 
Under the system of family benefits, parents have the right to claim three types of benefits: 
At the moment, the monthly family benefit amounts to: 
PLN 135 (approx. EUR 32) for children at the age of more than 18 years and up to 24 years; 
a one-time birth grant - PLN 1.000 (approx. EUR 235), 
extra payments for caring for children during childcare leave - PLN 400 (approx. EUR 94) a month during a period of 24 months, 
extra payments for children starting education outside of the place of residence - are due in the following situations: 
benefits related to the birth of a child - these benefits comprise: 
one-time support payments on the occasion of the birth of a child in the amount of PLN 1.000 (approx. EUR 235) depending on whether the income criterion has been fulfilled in the net amount of PLN 1.922 (approx. EUR 451) per person in the respective family and on whether the women has been under medical care from the 10th week of pregnancy until the date of childbirth, 
support payments which are passed by the municipality by resolution and which are paid from the own funds of the municipality. 
parental benefits which are due to the parents who cannot benefit from maternity benefit or maternity emolument due to their professional situation. 
In particular, the benefits are used by the unemployed, students and those working under contracts for a specific work. 
The parental benefit in the amount of PLN 1.000 (approx. EUR 235) a month is not dependent on the income criterion and is due for a period of one year (52 weeks) after childbirth, whereby the period may be extended even up to 71 weeks in case of multiple births; 
care benefits - the benefits comprise three types of benefits which are granted to those persons who care for persons with disabilities: 
The attendance benefit is not dependent on the income criterion and amounts to PLN 1.406 (approx. EUR 330) a month. 
Contributions to retirement and disability and health insurance are also paid for the person who receive the benefits, 
special care benefits - which are paid out by the municipalities to the carers of adult persons with disabilities who do not have the right to attendance benefits and who are not active professionally due to the need to provide care for a family member with disabilities. 
The benefits are due upon fulfilling the income criterion which amounts to PLN 764 (approx. EUR 179) per family member, in the amount of PLN 520 (approx. EUR 122) a month. 
Contributions to retirement and disability and health insurance are also paid for the person who receive the benefits, 
The benefit may be claimed only by those persons who have acquired the right to claim the benefit for carer for the validity period of the certificate on disability or of the certificate on the degree of disability in relation to the issue of a new certificate. 
The benefit for carer is not dependent on the income criterion and amounts to PLN 520 (approx. EUR 122) a month. 
Taking into account local needs of their residents in terms of family benefits, municipal councils may decide by resolution to pay out family benefits. 
The decision on whether and the amount of the additional benefit is the exclusive competence of the municipal council. 
The benefit is financed from the own funds of the municipality. 
Persons who have the right to claim maintenance payments from the parent under the enforceable title issued or approved by the court may claim payments from the Fund for Maintenance Payments, if the execution has turned out ineffective. 
The municipal self-government (mayors or presidents) are responsible for performing tasks related to granting family benefits, parental benefits and payments from the Fund for Maintenance Payments. 
On the other hand, the voivodeship self-government (marshals) are responsible for performing tasks related to parental benefits and family benefits in terms of the coordination of the social security systems. 
Pensions and old age benefits 
Rights 
Retirement insurance is to secure incomes after reaching the retirement age and ending professional activity. 
System reform 
In Poland, there are two parallel pension systems: 
the former pension scheme - for those who were born before 1 January 1949; 
the new pension scheme - for those who were born after 31 December 1948. 
Those who were born after 31 December 1948 and before 1 January 1969 could retain the former pension scheme, i.e. the pay-as-you-go scheme (1st pillar), or join the new pension scheme, i.e. the pay-as-you-go scheme (1st pillar) and the capital scheme (2nd pillar) by choosing an open pension fund. 
They could join the new pension scheme before 31 December 1999. 
The new pension scheme comprises three pillars: 
the 1st pillar is a pay-as-you-go scheme and is managed by a public institution - the Social Insurance Institution which keeps individual accounts of the insured persons; 
the 2nd pillar is divided into: open pension funds and sub-accounts kept by the Social Insurance Institution. 
The open pension funds (OFE) are managed by private institutions - the pension fund companies (PTE). 
The open pension fund is a legal person the objective of which is to collect funds from insurance contributions and to invest them on the financial market. 
During the period from 1 April until 31 July 2014, current members of the open pension funds could decide on whether they would like to transfer their contributions to the open pension funds. 
The sub-account is an account kept by the Social Insurance Institution under the insurance account to register the contributions to the 2nd pillar of the pension scheme which are not transferred to the open pension funds. 
The above mentioned mechanism protects the insured persons against the so called risk of bad date, i.e. the collapse of the market at the time of retirement, which would trigger a decrease in the pension capital and consequently a decrease in retirement benefits; 
the 3rd pillar is managed by private institutions. 
It is voluntary to join the pillar. 
Its objective is to guarantee increased retirement benefits for an additional contribution. 
Under the pillar, there are: 
Employee Pension Schemes (PPE), 
Individual Pension Accounts (IKE), 
Individual Pension Security Accounts (IKZE). 
The Employee Pension Schemes are a voluntary form of collective saving for retirement and are organized by employers in cooperation of workers. 
The basic contribution is financed by the employer, while the workers may declare that they will pay additional contributions which are deducted from their remunerations. 
The funds transferred to the scheme are managed by a financial institution which is chosen by the employer and workers while setting up the scheme. 
Both the Individual Pension Accounts and the Individual Pension Security Accounts enable to save for retirement without the necessity to pay the income tax on capital gains of 19%. 
The difference between the two types of accounts refers to the date the funds are taxed with Personal Income Tax. 
As far as the Individual Pension Accounts are concerned, the final payment of the accumulated funds is exempt from taxation, while tax exemptions do not apply to payments made to the accounts. 
As far as the Individual Pension Security Accounts are concerned, payments to the accounts are deducted from the tax base for Personal Income Tax, while the payment from the account after the saving period, i.e. after reaching the age of at least 65 years, will be taxed with a lump-sum tax rate of 10%. 
Pension insurance contribution 
The contribution equivalent to 19.52% of the calculation basis (remuneration/revenues) is transferred to retirement insurance. 
The retirement insurance contribution is financed by the employer and by the insured person in equal parts, whereby the contribution paid to the open pension funds or registered on the sub-account comes from the part paid by the insured person. 
The employer is responsible for paying the contribution to the Social Insurance Institution. 
The pension scheme is based on a strict relationship between the benefit amount and the amount of the factually paid contribution, as the pension benefit is calculated on the basis of the total amount of the retirement insurance contributions (the principle of the defined contribution). 
There are two options for dividing the contribution under the 2nd pillar: 
in case the insured person decides to transfer the contribution to the account under the open pension fund, the contribution is divided in the following way. 
12.22% - the amount is registered on the account kept by the Social Insurance Institution, 4.38% - the amount is registered on the sub-account kept by the Social Insurance Institution, while 2.92% - the amount is registered on the account under the open pension fund. 
Granting of benefits 
The retirement pension is granted - as a rule - at the request of the interested person. 
Decisions on granting the retirement pension are issued by retirement pension authorities which are competent for the place of residence of the person applying for the benefit. 
The proceeding for granting the retirement pension is initiated after the interested person has applied for that. 
The retirement pension is due to those who have reached the universal retirement age. 
From 1 October 2017, the universal retirement age is 60 years for women and 65 years for men in Poland. 
For persons covered by the new pension scheme, there is no minimum insurance period to grant the retirement pension. 
Under the new principles, the retirement pensions are calculated on the basis of the total amount of the indexed contributions for the period from 1 January 1999, registered on the account of the insured person, and the indexed initial capital (calculated as an equivalent of the retirement insurance contributions paid before 1 January 1999), increased by the amount of the contributions registered and indexed on the sub-account. 
The retirement pension is calculated by dividing the calculation basis by the expected period of the average life expectancy for persons at the age equivalent to the retirement age valid for the respective insured person. 
The retirement pension is increased up to the amount of the lowest benefit, if the insured person: 
man - can prove a contributory and a non-contributory period of at least 25 years; 
woman - can prove a contributory and a non-contributory period of at least 20 years. 
For citizens residing in a different Member State of the EU and persons residing in states outside of the EU with which Poland has concluded international agreements on social insurance, the obligations related to granting benefits are performed by the Foreign Pension Department of the Social Insurance Institution (Headquarters) and/or organizational units of the Social Insurance Institutions which have been designated by the President of the Social Insurance Institution. 
An analogous principles applies to the persons for who the insurance periods in foreign countries have been taken into account by establishing the right and the amount of the retirement benefits, unless otherwise specified by international agreements. 
Representation of workers 
Trade unions are the basic form to represent the rights of workers in Poland. 
In a work establishment, there may also be other forms of employees' representation, e.g. work councils. 
The freedom of association in trade unions is guaranteed to everyone who performs paid work in the territory of Poland. 
A trade union may be founded by a group of at least 10 workers, whereby they are to decide which employees will be members of the union (categories, groups, professions). 
The membership principles for trade unions and the principles for performing union functions are specified in the statutes and resolutions of their bodies. 
New members are usually accepted to join the trade union after a membership declaration has been made by the candidate. 
The membership declaration is decided on by competent statutory authorities of the trade union. 
In a work establishment, there may also be a company or intercompany trade-union organization. 
Trade unions may form federations and confederations. 
The membership of trade unions is voluntary. 
Nobody can suffer negative consequences of the membership of the trade union. 
Trade unions represent both collective and individual rights and interest of the workers. 
As far as the collective rights and interests are concerned, the trade unions represent all workers, irrespective of their membership of the trade union (e.g. they conclude collective agreements, agreements, agree on work regulations, remuneration principles, or the company's fund of social benefits). 
In individual matters related to the employment relationship, workers may be represented by the trade union if they are its members, or the selected organization agrees to defend his or her employee rights (e.g. trade unions express their opinions on the intent to give notice or terminate the employment contract with a worker). 
In 2014, 11% of all working persons were members of trade unions. 
For information and consultation purposes, workers are represented by work councils which operate by the employers which carry out an economic activity and employ at least 50 workers. 
The work councils are elected by the workers. 
They have the right to gain information on the activities and economic situation of the employer and to gain information and conduct consultations with regard to the status, structure and expected changes in employment and activities which affect the organization of work or employment principles. 
The law does not provide for any restrictions with regard to citizens of the EU or EFTA Member States and their family members who are not citizens of the EU or EFTA Member States and are employed in the territory of Poland in terms of their membership of work councils. 
Taxes 
Types of taxes 
In Poland, there are fourteen types of taxes which comprise of direct taxes (paid by a tax payers which are obliged to pay taxes to the tax authority) and of indirect taxes (paid when purchasing goods). 
Direct taxes are the following: 
Personal income tax (PIT); 
Tax on civil law acts; 
Agricultural tax; 
Tax on means of transport; 
Tonnage tax (imposed on shipowners operating offshore commercial vessels in international shipping); 
Tax on the extraction of certain minerals; 
Tax on certain financial institutions. 
Indirect taxes are the following: 
Tax on goods and services (VAT - 23%, 8%, 5%, and 0%); 
Excise duty; 
Gambling tax. 
In terms of employment and carrying out economic activity in Poland, the most important taxes are the Personal Income Tax and the Corporate Income Tax. 
Personal income tax 
The most important tax for natural persons who are employed in Poland is the personal income tax. 
Incomes received by physical persons are subject to Personal Income Tax. 
Should tax payers receive incomes from more than one source during the particular tax year, the sum of the incomes from all sources in Poland and in foreign states is taxed. 
With regard to the incomes received by non-residents in Poland or by Polish residents in foreign states, the provisions of the respective agreements concluded by Poland on the avoidance of double taxation do apply. 
The full list of countries with the respective agreements is available on the Internet website of the Ministry of Finance. 
Any person who resides in Poland must pay the tax on the received incomes in Poland. 
The person who resides in Poland means any person whose “centre of personal or economic interests” is located in Poland (e.g. lives and works in Poland) or stays in Poland for longer than 183 days a year. 
The person is a tax resident in Poland and is obliged to pay the tax on the total amount of the incomes received during the particular tax yea, both in Poland and in foreign states. 
Those who do not reside in Poland are obliged to pay the Polish tax only on the incomes received in the territory of Poland. 
The incomes are taxes in accordance with the principles specified in the agreements concluded by Poland on the avoidance of double taxation. 
Incomes are taxable (revenues minus tax deductible expenses). 
Tax deductible expenses are specified depending on the type of the received income, e.g. for those who receive revenues during 2017: 
from copyrights - the tax deductible costs are equal to 50% of the received revenues, whereby the yearly total costs must not exceed the amount of PLN 42.764 (approx. EUR 10.038); 
The method for calculating income tax is dependent on the source of revenues the incomes have been received. 
The tax system provides for the following methods to calculate the tax due: 
to: 
The spouses calculate the tax due in the double amount of the tax calculated on a half on their joint incomes. 
On the other hand, single parents have the right to calculate the tax in the double amount of the tax calculated on a half of their incomes; 
19% income tax on non-agricultural economic activity or special sections of agricultural production - incomes from non-agricultural economic activity or special sections of agricultural production may be taxed with the tax rate of 19%, if decided so by the tax payer who should submit a written declaration on the respective method of taxation to the Head of the competent Tax Office. 
The profit (loss) is settled under a separate declaration; 
lump-sum tax on registered revenues: a separate tax declaration on this method of taxation should be submitted until 31 January of the following tax year; 
tax card: no tax declarations are submitted in this case, while it is necessary to report the paid and deducted health insurance contributions (tax card) in the annual declaration by 31 January of the following tax year; 
flat-rate method of taxation for revenues from lease and rental contracts tax payers may also, upon fulfilling the conditions specified by law, decide to have their revenues from lease and rental contracts taxed with the rate of 8.5% of the lump-sum tax on registered revenues. 
The revenues are settled under a separate declaration which should be submitted until 31 January of the following tax year; 
Incomes from the sale of properties for a remuneration may be exempt from taxation, if the respective revenues are used by the tax payer for housing purposes, as mentioned in the Polish tax provisions; 
The revenues (incomes) are not settled in the tax declaration as the respective tax is collected and paid by the payer. 
Corporate Income Tax 
Corporate income tax is paid by: 
legal persons; 
organisational units without legal personality, excluding companies without legal personality, whereby commercial companies in organisation and limited joint-stock companies with their registered office or management board in the territory of Poland are subject to corporate income tax, 
tax capital groups (which comprise at least two commercial companies with legal personality which operate under capital associations and fulfil the conditions specified by law); 
companies without legal personality with their registered office or management board in a foreign state, if they are treated as legal persons in accordance with the provisions of the tax law of the respective state and are subject to taxation on the total of their incomes in the state irrespective of the place the incomes have been received. 
Tax payers with their registered office or management board in the territory of Poland are subject to taxation on the total of their incomes, irrespective of the place the incomes have been received. 
Tax payers which do not have their registered office or management board in the territory of Poland are subject to taxation only on the incomes which have been received in the territory of Poland. 
Income tax is charged on incomes irrespective of the sources of revenues from which the incomes have been received. 
The surplus of revenues over costs is a profit during a particular tax year; the difference between costs and revenues is a loss. 
The loss may be used to reduce the profit in the consecutive five tax years, whereby the amount of the deduction in any of the years must not exceed 50% of the amount of the loss. 
In case of capital relations and other specific associations, it is possible to tax incomes by estimation. 
The Polish tax law provides for a catalogue of tax exemptions, including for such tax payers as associations, foundations which perform statutory tasks of public utility. 
With regard to the tax payers, the exemption refers to the incomes which are used for performing the socially useful objectives, as specified by law. 
The objectives must correspond to the objectives the entities specify in their statutes. 
In particular, taxable revenues comprise the receive money, pecuniary values, foreign exchange difference, or the value of the items, rights or other services which have been received without a remuneration or for partial remuneration. 
The revenues related to economic activity and special sections of agricultural production during a particular tax year also comprise due revenues, even if not factually received, excluding the value of the returned items, and the granted discounts and allowances. 
Tax deductible costs are costs which are incurred to generate revenues or to maintain or secure the source of revenues, excluding the costs (expenses) which are not deemed to be incurred to generate revenues, as listed in the Act on the Corporate Income Tax. 
Costs which are directly related to the respective revenues may be treated as tax deductible costs. 
Other costs excluding the costs which are directly related to the respective revenues are deducted on the date they are incurred. 
Should the costs refer to a period which exceeds one tax year and it is not possible which part refers to the particular tax year, they are treated as tax deductible costs in the proportion to the length of the period they refer to. 
The costs which are directly related to the respective revenues are settled during the year in which the respective revenues are generated. 
Other costs are settled during the year they have been incurred. 
The tax base is a difference between taxable revenues and tax deductible costs and is a profit reduced by donations granted for public services, as specified in the Act on Public Benefit Activity and Voluntary Activity. 
Donations for entities which carry out such an activity in a Member State of the EU or in a Member State of the European Economic Area, excluding Poland, may also be deducted under the joint limit of 10% of the profit. 
Donations for charity and care activities on the basis of the so called church statues - up to 100% of the profit - are also deductible. 
The value of the expenses incurred for research and development activity, i.e. the part of the costs for research and development which have also been treated as tax deductible costs, may also be deducted from the tax base. 
The tax is equal to 19% of the tax base. 
Tax payers and payers of taxes do not submit tax declaration during the tax year, but are obliged to pay in monthly advance payments. 
Small tax payers and tax payers which start economic activity have the right to pay in advance payments for income tax on a quarterly basis. 
During the tax year, tax payers can also settle advance payments under the simplified scheme. 
Tax payers are obliged to submit a declaration on the amount of the profit (loss) generated during the tax year until the end of the third calendar month of the following year and pay the tax due within the deadline or the difference between the tax due on the profit presented in the tax declaration and the sum of the advance payments due from the beginning of the year. 
Employment contract 
The employment contract specifies the parties to the contract, type of the contract, date of signature, work and remuneration terms and conditions, in particular: type of work, place of work, remuneration for a given type of work with specification of the remuneration components and their legal basis, working time and the date for commencing the work. 
The employment contract may be concluded for a probation period, indefinite or definite period of time. 
The employment contract for a probation period, not exceeding 3 months, is concluded in order to check the qualification of the worker and the possibilities of his or her employment in order to perform a specific type of work. 
The contract for a probation period may be renewed with the same worker, if the worker is to perform a different type of work or (if the worker is to perform the same type of work) upon the lapse of 3 years from the date the previous employment contract has been terminated or has expired. 
The employment period under the employment contract for a definite period, and the total employment period under the employment contracts for a definite period between the same parties to the employment relationship must not exceed 33 months, while the total number of the contracts must not exceed 3 contracts. 
Should the employment period under the employment contract/ contracts exceed 33 months or should the number of the contracts for a definite period exceed 3, it is deemed from the day following the lapse of the period or from the date the fourth employment contract for a definite period has been concluded that the worker is employed under the employment contract for an indefinite period. 
The above mentioned restrictions do not apply to the employment contracts for a definite period in order to replace a worker during his or her justified absence from work, to perform an ad-hoc or seasonal work, to perform work during a term of office, as well as the employer specifies objective reasons on its side - if they are concluded to satisfy the temporary need and it is necessary in the light of any and all circumstance under which the employment contract is concluded. 
This also refers to the situation in which the employment contract for a definite period has been extended until the date of childbirth (which otherwise would be terminated upon the lapse of the third month of pregnancy). 
The provisions provide for a possibility to employ workers on a full-time or part-time basis (part-tome). 
Should a worker be employed on a part-time basis, his or her work and remuneration conditions must not be less favourable than those for the same or similar type of work performed on a full-time basis. 
Under the employment relationships, workers may also be employed on the basis of an appointment, election, nomination, as well as a cooperative employment contract. 
The employment contract is concluded in writing. 
All workers are obliged to possess a written employment contract or a written confirmation of the arrangements related to concluding the employment contract still before they commence work. 
Should the employment contract not be concluded in writing, the employer is obliged to confirm in writing the arrangements concerning the parties to the contract, type of the contract and its terms and conditions, before the worker commences work. 
Any amendments to the conditions of the employment contract must be made in writing and must be made: 
by mutual agreement of the parties - the employer and worker express their consent for amending the conditions of the contract and specify a day from which the amendment will be valid; 
by the employer by serving a notice amending the work and/or remuneration conditions. 
The notice amending the work and/or remuneration conditions is deemed to be served effectively in case the employer has proposed the worker new conditions in writing. 
Should the worker receive the notice amending the work and/or remuneration conditions, he or she may: 
make a declaration about accepting the propose conditions; upon the lapse of the notice period, the new conditions will become valid; 
make a declaration about refusing to accept the proposed conditions before the lapse of a half of the notice period; upon the lapse of the notice period, the employment contract will be terminated; 
not make any declaration, which will be equivalent to accepting the new conditions; upon the lapse of the notice period, the new conditions will become valid. 
Political, administrative and legal system in Poland 
Poland is a republic and a parliamentary democracy with a parliamentary and cabinet system. 
The Constitution, the supreme legislative act, lays down principles for the state's functioning. 
Poland has a system of statutory law, with a statute being the basic form of legislation. 
The Polish political system is based on the tripartite division of power between legislative, executive and judicial powers. 
The legislative power is vested in the parliament which consists of two Chambers (the Sejm - the lower Chamber with 460 Sejm Deputies, and the Senat - the upper Chamber with 100 Senators) and is elected in general election for a term of office of 4 years. 
The Sejm passes legislation and controls bodies of the state administration, including the Council of Ministers. 
The Supreme Audit Office, the supreme audit state authority, is subordinated to the Sejm. 
The main task of the Senat is to co-create Polish law in cooperation with the Sejm. 
The election rules allow for a system of proportionate election to the Sejm and a system of majority election to the Senat. 
The election rules for the Sejm lay down the electoral threshold of 5% for political parties and the threshold of 8% for electoral coalitions. 
In the Sejm and Senat of the current term of office, elected for the years 2015-2020, there are 5 parliamentary clubs and clubs of Sejm Deputies, 3 groups of Sejm Deputies and non-attached Sejm Deputies: the Parliamentary Club “Law and Justice” (PiS), the Parliamentary Club “Civic Platform” (PO), the Parliamentary Club “Kukiz'15” (Kukiz'15), the Parliamentary Club “Nowoczesna” (Nowoczesna), the Parliamentary Club of the Polish People's Party (PSL), the Group of Sejm Deputies “Free and Solidary”, the Group of Sejm Deputies “European Democrats” (UED), the Group of Sejm Deputies “Republicans” (Republikanie), as well as unattached Sejm Deputies. 
The legislative power is vested in the Council of Ministers and the President. 
The Council of Ministers coordinates and controls the activities of the government administration. 
The President of the Council of Ministers supervises the self-government and is a superior employees of the government administration. 
The President of the Republic of Poland appoints the Prime Minister and the Minister at the request of the latter. 
The President of the Republic of Poland is the superior representative of the Republic of Poland, is elected in general election for a term of office of 5 years, supervises compliance with the Constitution and is the supreme Commander of the Polish Armed Forces. 
The judicial power is vested in independent courts and tribunals, headed by the Supreme Court and the independent Tribunal of State and Constitutional Tribunal. 
The Supreme Court supervises the activities of common and military courts and is the supreme appeal instance against rulings which are issued by lower-instance courts. 
The Supreme Administrative Court and other administrative courts supervise the activities of the public administration. 
The Constitutional Tribunal adjudicates on whether statutes and international agreements, objectives and activities of political parties comply with the Constitution and decides on competence disputes between central constitutional bodies of the state. 
The Tribunal of State decides on the constitutional responsibility of senior state officials, including the President of the Republic of Poland, the President of the Council of Ministers and the Members of the Council of Ministers. 
Since 1999, the three-tier territorial structure has been in force in Poland which consist of: municipalities (2478), poviats (380) and voivodeships (16). 
Municipalities and poviats are cells of the self-government, whereby the municipality is the smallest administrative unit in Poland and voivodeships are units of both the government and self-government. 
On the voivodeship level, the Government is represented by the Voivode. 
The Marshal is the superior representative of the voivodeship self-government. 
Councils are bodies of the local self-government which exercise power and supervision. 
Their main tasks are to pass local legislation, approve the budget and levy local taxes and fees. 
Elections to municipal and poviat councils and voivodeship sejms are universal, equal, direct, and are conducted by secret ballot. 
Public employment services in Poland consist of employment authorities (the minister for labour, voivodes, marshals of voivodeships and majors of poviats) along with poviat employment offices (340 offices) and voivodeship employment offices (16 offices and their branch offices), the office which services the minister for labour, and voivodesip offices. 
The general labour market policy is agreed on the national level, but both poviat and voivodeship offices can supplement it to satisfy local needs of the labour market. 
Safe and hygienic working conditions 
Right to safe and hygienic working conditions 
As laid down by the Constitution of the Republic of Poland, any persons working in Poland have the right to safe and hygienic conditions of work. 
The relevant obligations of employers and workers are specified in the Labour Code, other statutes and implementing acts which lay down the rights and obligations of the employers and workers, as well as collective agreements, statutes and work regulations. 
The above mentioned general provisions are supplemented by specific provisions for a particular sector of the industry and are included in separate statutes and regulations. 
While hiring a new worker under the employment contract, the employer is obliged to refer the worker to a preventive medical examination. 
The initial medical examination is binding for: 
new hires; 
young workers who are transferred to other positions and other workers who are transferred to work positions on which they are exposed to agents harmful to health or burdensome conditions. 
However, the initial medical examination is not binding for: 
persons who are hired by the same employer to the same position or to a position with the same work conditions within 30 days from the termination or lapse of the former employment relationship with the same employer; 
persons who are hired by a different employer to a position within 30 days from the termination or lapse of the former employment relationship in case they submit to the employer a valid medical certificate which confirms the lack of contraindications for working under the work conditions specified in the referral to the medical examination, while the employer concludes that the conditions correspond to the conditions on the particular position, excluding the persons who are hired to perform work which is particularly dangerous. 
The above mentioned principle applies respectively to hiring a person who is simultaneously employed by a different employer. 
Furthermore, workers must undergo interim medical examinations. 
In case workers are not capable to work due to an illness for more than 30 days, they should undergo regular medical examinations to establish the capacity to perform work on the former position. 
The interim and regular medical examinations are performed during working hours, if possible. 
For the time workers cannot work due to the medical examination, they retain the right to remuneration; should they go to a different locality for the examination, they are entitled to have their travel costs refunded in accordance with the principles on business travels. 
Employers must not allow workers to commence work if they do not possess a valid medical certificate which confirms the lack of contraindications for working on a particular position under the work conditions specified in the referral to the medical examination. 
The initial, interim and regular medical examinations are performed on the basis of referrals issued by the employer. 
Employers which employ workers under such conditions that they are exposed to carcinogens or fibrogenic dusts, they are obliged to ensure that these workers also undergo interim medical examinations once: 
they have ceased to have contact with such substances, agents or dusts; 
the employment relationship has been terminated, if the interested party submits an application for such an examination. 
The initial, interim and regular examinations and the examinations for workers who are exposed to carcinogens or fibrogenic dusts are performed at the cost of the employer. 
Furthermore, the employer incurs other costs of the preventive health care for workers, as necessary under the respective work conditions. 
Employers are obliged to store the certificates issued on the basis of the medical examinations. 
Before commencing work, workers must complete an initial training in health and safety. 
Workers must not be allowed to work if they do not possess the required qualifications or necessary skills or they do not know the provisions and principles on health and safety sufficiently well. 
Employers are obliged to provide workers with a training in health and safety before allowing them to work and ensure that regular trainings are conducted in the respective field. 
Before commencing work, workers do not have to complete a training in case they take up the same position by the respective employer as directly before concluding a following employment contract with the employer. 
The trainings are organised during working hours and at the cost of the employer. 
Employers are obliged to instruct workers as to the provisions and principles on health and safety which apply to the work they perform, as well as to issue detailed instructions and guidelines concerning health and safety on their respective positions. 
Workers are obliged to confirm in writing that they have learnt the provisions and principles on health and safety. 
The provisions specify two types of trainings in health and safety: 
the initial training - which is conducted before allowing workers to perform work on a particular position. 
The training consists of a general instruction and an instruction on the respective position; 
interim trainings - which are aimed at actualising and strengthening the knowledge and skills in health and safety and at making participants familiar with new technical and organisational solutions in this respect. 
The employer and other persons who manage workers, in particular managers, masters and foremen, should complete the first interim training within 6 months from starting work on the respective positions. 
The remaining workers should complete the training within 12 months from starting work on the respective position. 
Interim trainings should be conducted within the following terms: 
once a year - for workers who are employed on blue-collar positions which involve particularly dangerous works; 
every 3 years - other workers who are employed on blue-collar positions; 
every 5 years - employers and other persons who manage workers, in particular managers, masters and foremen, engineers and technicians, including designers, constructors of machines and other technical devices, technologists and organisers of the production process, employees of the H&S services and other persons who perform tasks of the services, workers whose work entails the exposure to agent harmful for the health, burdensome or dangerous conditions, we well as workers whose work entails the responsibility for H&S matters; 
every 6 years - white-collar employees and other employees not listed above. 
Employers are obliged to assess and document the professional risk which is embedded in the performed work and undertake necessary preventive measures to reduce the risk. 
Employers are obliged to inform workers about the professional risk which is related to the performed work and the principles for protecting against dangers. 
Employers are obliged to provide employees with personal protective equipment, if necessary on the respective position. 
The costs of such measures are incurred by the employers. 
Should the work conditions not correspond to the H&S provisions and pose a direct threat to the health or life of workers or should the performed work expose other persons to such dangers, the workers have the right to refrain from performing work, while informing their supervisor about the fact without unnecessary delay. 
Should dangers not be eliminated by refraining from work, the workers have the right to leave the place of danger, while informing their supervisor about the fact without unnecessary delay. 
For the time the workers have refrained from work or have left the place of danger due to the above mentioned reasons, they retain the right to remuneration. 
Having informed their supervisors, the workers have the right to refrain from performing work which requires specific physical and mental capacities in a situation in which their physical and mental condition does not ensure that the work will be performed safely and will pose a threat to other persons. 
The right to refrain from performing work or to leave the place of danger does not apply to those whose professional duty is to rescue other persons or property. 
As far as civil law contracts are concerned, employers are obliged to ensure safe and hygienic work conditions for natural persons who perform work in a work establishment or in a place indicated by the employer, as well as those who carry out an economic activity at their own risk in a work establishment or in a place indicated by the employer. 
However, the provisions do not specify the manner in which the above mentioned obligation must be fulfilled - employers are not obliged to refer to medical examinations, H&S trainings, or to equip workers with personal protective equipment. 
For example, if due the type of work the degree of dangers related to work conditions or the flow of processes is significant and it is recommendable that the respective work be performed or the respective conditions be accessed only by those persons whose health condition is appropriate, the employer should refer the workers employed under the civil law contracts to medical examinations. 
Accidents at work and occupational diseases 
Should an accident at work occur, employers are obliged to undertake necessary measures which eliminate or limit the danger, ensure that first aid is provided for injured, establish the circumstances and reasons of the accident in the specified mode, and undertake appropriate measures to prevent similar accidents. 
The accident at work is deemed to entail a sudden event which is caused by an external factor and causes injury or death, which has occurred in relation to the performed work: 
during or in relation to performing ordinary activities or instructions given by supervisors; 
during or in relation to performing activities for the employer, even without being instructed to do so; 
during the time the worker is available for the employer on the way between the registered office of the employer and the place in which the obligation is performed under the employment relationship. 
during business travels under conditions which are different form the ones mentioned above, unless the accident has been caused by the behaviour of the employee which is not related to the performance of the assigned tasks; 
during trainings with regard to common self-defence; 
while performing tasks which are ordered by the trade unions which operate by the employer. 
Types of accidents at work: 
fatal - accidents which have caused death within a period of up to 6 months from the date of the accident; 
severe - accidents which have caused a serious injury to the body, including: blindness, hearing loss, loss of speech, loss of reproductive capacity or other injury to the body or health disorder, which impair basic functions of the organism, as well as incurable or life-threatening diseases, chronic mental illness, complete or partial incapacity to work in the respective profession, or permanent, serious deformation or damage of the body; 
light - all other accidents which do not fulfil the premises of fatal and severe accidents; 
group - accidents which have been suffered by at least two persons. 
Employers are obliged to immediately inform the competent labour inspector and prosecutor about the fatal, severe and group accident at work and about any other accident which caused the above mentioned effects in relation to the performed work, if they may be deemed to constitute an accident at work. 
Employers are obliged to keep a register of accidents at work. 
Employers are obliged to store protocol on establishing the circumstances and reasons of the accidents, including the remaining post-accident documentation, for a period of 10 years. 
Any costs related to establishing the circumstances and reasons of accidents at work are incurred by employers. 
Workers are covered by insurance against accidents at work and occupational diseases. 
The amount of benefit due to work incapacity caused by an accident at work or an occupational diseases is established in accordance with the principles which apply to the benefits due to work incapacity, as specified in the provisions on the retirement pensions and disability benefits from the Social Insurance Fund. 
Free movement of workers in the EU/EFTA 
Right to free movement of workers 
In accordance with the Treaty on the Functioning of the European Union (TFEU), all citizens of the EU Member States have the right to move and reside freely in the territory of the Member States, subject to the conditions laid down by the EU law. 
The freedom of movement in the EU is one of the fundamental rights of the citizens of the EU Member States. 
In accordance with Art. 45 of the TFEU, free movement of workers is based on equal treatment of the citizens of the EU Member States in terms of remuneration and other conditions of work and employment. 
Free movement of workers also applies to family members of migrants. 
The right to free movement of workers in the EU also applies to citizens of the EFTA Member States and citizens of Switzerland under separate association agreements and agreements with the EU. 
The provisions on free movement of workers give the right to: 
search for a job in a different Member State of the EU or EFTA ; 
take up employment in a different Member State of the EU or EFTA without the need to obtain a work permit; 
live in a different Member State of the EU or EFTA due to work; 
stay in a different Member State of the EU or EFTA even upon terminating the employment relationship, unless the conditions laid down by the EU law have been fulfilled; 
be treated on equal terms with the citizens of a particular Member State of the EU or EFTA with regard to the access to employment, work conditions, the access to social and tax privileges, the access to trainings, the rules of membership in trade unions, the access to housing, the access to education, vocational educational and vocational training for children of employees, as well as the assistance provided by labour offices. 
Free legal advisory services with regard to the rights resulting from the freedom of movement are provided by district labour inspectorates in Poland. 
One of the obligations of the Member States is to provide legal advisory services with regard to the rights resulting from the free movement of workers in the particular state. 
Any person who exercises the right to free movement of workers may refer to the competent institution in the host state to seek assistance. 
Information on the competent institutions are available on the Internet website of the European Commission. 
While concluding an employment contract with a Polish employer, citizens of the EU or EFTA Member States are subject to the Polish provisions of the labour law as a rule and do not have to apply for a work permit. 
However, there are restrictions concerning the access of the citizens of the EU or EFTA Member States to work in certain professions. 
They refer to certain positions in the public sector, including the public administration - both governmental and self-governmental, certain positions in the judiciary, including judges, judge assistants, legal secretaries, prosecutors, lay judges, probation officers, executive officers, employees of the Civil Service, or officers of the Prison Guard. 
With regard to the employment in the civil service, by making available information about vacancies, general directors of offices specifies, upon the consent of the Head of the Civil Service, the positions for which citizens of the EU or EFTA Member States may apply for in addition to Polish citizens, as they have the right to undertake employment in the territory of Poland in accordance with the Community law. 
Persons who are not Polish nationals may be employed on a position on which the performed work does not involve a direct or indirect participation in the execution of the public power and functions which are aimed at protecting the general interests of the state, provided that they can prove their command of Polish. 
Furthermore, such persons must be able to communicate in Polish, which should be confirmed by a relevant document. 
A similar solution applies to employees of the self-governmental administration. 
Furthermore, it should be mentioned that the so called delegated workers are allowed to work in the territory of Poland (under the freedom to render services), i.e. the workers who are employed by an employer with its registered office in a different Member State of the EU or EFTA and who are delegated to work in Poland on a temporary basis. 
Social security system in Poland 
The Polish social security system comprises: retirement insurance, disability insurance, sickness insurance, and accident insurance. 
The insured person is any natural person who is subject to at least one of the social insurances. 
Retirement insurance and disability insurance are obligatory for, inter alia, employees, excluding prosecutors, members of agricultural production cooperatives, contractors, persons carrying out non-agricultural activity (economic activity, inventors, artists, freelancers), clergymen, persons receiving unemployment benefits, persons on childcare leaves or persons receiving maternity benefits. 
Persons who are not subject to obligatory retirement insurance and disability insurance are free to join the respective scheme. 
Sickness insurance is obligatory for persons who are subject to obligatory retirement insurance and disability insurance and who are: employees, excluding prosecutors, members of agricultural production cooperatives and members of machinery rings, and persons who serve alternative military service. 
Accident insurance is obligatory for persons who are subject to obligatory retirement insurance and disability insurance, e.g. employees, contractors, members of agricultural production cooperatives, persons carrying out non-agricultural activity and persons cooperating with them. 
Principle of equal treatment 
In accordance with the valid legal provisions, the Polish social security system is based on the principle of equal treatment of all insured persons irrespective of their nationality, citizenship or place of residence. 
The principle of equal treatment refers to, in particular: the conditions under which persons may be covered by the social security system, the obligation to calculate and paid contributions to social insurance, the calculation of the amount of benefits, the period for paying out benefits and the retained right to benefits. 
Family members of citizens of the EU or EFTA Member States who are not citizens of the EU or EFTA Member States and are employed in Poland are not subject to the Polish legal provisions on the social insurance system if such an obligation is excluded by an international agreement Poland is a party to or by the Community law. 
Under the Polish law, the compliance of the principle of equal treatment on behalf of retirement pension institutions is supervised by courts. 
Any insured person who is of the opinion that the principle of equal treatment has not been adhered to in their case has the right to claim compensation for social insurance benefits before common courts. 
Social insurance contributions 
The amounts of the retirement, disability and sickness contributions are equal for all insured persons and amount to: 
19.52% of the calculation basis - for retirement insurance contributions (they are paid by the payer and the insured person in equal parts - 9.76% each); 
8% of the calculation basis - for disability insurance contributions (the payer pays 6.5% and the insured person pays 1.5%); 
2.45% of the calculation basis - for sickness insurance contributions (the total amount is paid by the insured person). 
The accident insurance contributions may have different amounts and are equal to from 0.4% to 3.6% of the calculation basis - depending on the group or type of activity the payer belongs to in accordance with the Classification of Business Activity. 
The total amount is paid by the employer. 
Performing tasks under the social insurance system 
In Poland, the Social Insurance Institution (ZUS) is the primary authority which implements the provisions on social insurance. 
The Social Insurance Institution manages the Social Insurance Fund which is a state special fund which has been created to finance social insurance benefits. 
The Social Insurance Institution keeps accounts for all persons who have been registered under the social insurance system and they are opened on the basis of the first registration document submitted by the payer of contributions for the respective insured person. 
By 31 August each year, the Social Insurance Institution is obliged to send to the insured persons born after 31 December 1948 a report on the balance of their account with the Social Insurance Institution as of 31 December of the preceding year. 
The insured persons can also check the mentioned data with the use of the Platform of Electronic Services of the Social Insurance Institution which provides online access to the data stored on the accounts of the insured persons with the Social Insurance Institution. 
Living and staying in Poland 
User Rating: 0 / 5 
Entering the territory of Poland 
Family members of the citizens of the EU or EFTA Member States, who are not citizens of the respective EU or EFTA Member State, may enter the territory of Poland on the basis of a valid travel document and a visa, if required. 
Visa applications should be submitted to the Consul of the Republic of Poland or the chief of the unit of the Border Guard. 
Family members of the citizens of the EU or EFTA Member States are deemed to be: 
spouses; 
direct “descendants” (descendants in direct line: children) of the citizen or his or her spouse, aged up to 21 years or being dependant of the citizen or his or her spouse; 
direct “ascendants” (ascendants in direct line: father, mother) of the citizen or his or her spouse, being dependant of the citizen or his or her spouse. 
Citizens of the EU or EFTA Member States or family members who are not citizens of the EU may be rejected to enter the territory of Poland in case: 
they enter during the validity period of the entry in the register of foreigners who are not desired to stay in the territory of Poland; 
their stay may pose a threat to the defence or security of the state or to the protection of the security and public order and to public health; 
do not possess a document which gives the right to enter the territory of Poland, unless they prove in a different way which does not raise any doubts that they are entitled to benefit from the free movement of persons. 
Registration2 
Citizens of the EU or EFTA Member States and their family members who are not citizens of the states are obliged to register in the place of their permanent or temporary residence of over 3 months not later than within 30 days from the arrival date to the place. 
Registration is for record purposes only and is aimed at confirming the stay of a person in the place in which he or she has registered. 
Citizens may register for permanent or temporary residence of over 3 months in writing, by means of an appropriate form in the municipal body which is competent for the location of the real estate the persons resides, by presenting a valid travel document and a residence card or a certificate on the registration of the residence of a citizen of the EU. 
The registration form must include a confirmation of the owner or of any other entity which has the legal title to the real estate that the person resides in the real estate, as well as a document which confirms the legal right to the real estate, e.g. a civil law contract, must be kept available. 
The registration is free of charge. 
Staying in Poland for up to 3 months - no obligation to register 
Citizens of the EU or EFTA Member States and their family members who are not citizens of the states may stay in the territory of Poland for up to 3 months without the obligation to register their stay. 
While staying in the territory of Poland, the citizens are obliged to have a valid travel document or any other valid document which confirms their identity and nationality. 
Family members who are not citizens of the EU or EFTA Member States are obliged to have a valid travel document and a visa, if required. 
Staying in Poland for over 3 months - obligation to register 
Citizens of the EU or EFTA Member States may stay in Poland for a period of over 3 months in case: 
they are employees or self-employed in the territory of Poland; 
they have sufficient financial resources to support themselves and their family members in Poland so that they are not a burden for the social security system and are subject to universal health insurance or are persons who are authorised to use health care services in accordance with the provisions on the coordination of the social security systems or they have private health insurance which covers any and all expenditures which may be incurred during their stay in Poland; 
they are students or participants in a professional training and are subject to universal health insurance or are persons who are authorised to use health care services in accordance with the provisions on the coordination of the social security systems or they have private health insurance which covers any and all expenditures which may be incurred during their stay in Poland and have sufficient financial resources to support themselves and their family members in Poland so that they are not a burden for the social security system; 
they are a spouse of a Polish citizen; 
they are job seekers, but they may stay up to 6 months without the obligation to register, unless they prove upon the lapse of the period that they continue to be active job seekers and have real chances to get a job. 
If the stay in the territory of Poland last more than 3 months: 
citizens of the EU or EFTA Member States are obliged to register their stay; 
family members of citizens of the EU or EFTA Member States who are not citizens of the states are obliged to obtain a residence card for family members of citizens of the EU or EFTA Member States, which is issued for a period of 5 years as a rule (or for a shorter period depending on the period of the planned stay of the citizen of the EU whom a family member joins or with whom a family member stays in the territory of Poland. 
To register the stay in the territory of Poland or to obtain a residence card for family members of citizens of the EU or EFTA Member States, citizens of the EU or EFTA Member States should submit an appropriate application with the required documents to the voivode who is competent for the place in which the citizen of the EU stays in Poland. 
No fees are charged for registering the stay or issuing the residence card for family members of citizens of the EU or EFTA Member States. 
Right of permanent residence in Poland - applying for evidence documents 
Upon the lapse of 5 years of continuous residence in the territory of Poland, citizens of the EU or EFTA Member States acquire the right of permanent residence. 
Family members who are not citizens of the states acquire the right of permanent residence upon the lapse of 5 years of continuous residence in the territory in Poland together a citizen of the EU or EFTA Member States. 
The residence is deemed to be continuous in case the interested person has not left Poland for more than 6 months during a year (in total). 
However, they may stay outside of Poland for a longer period due to: mandatory military services or an important personal event, in particular pregnancy, delivery, illness, vocational training, or delegation, provided that the period does not exceed 12 consecutive months. 
To obtain a document which confirms the right of permanent residence in Poland or to obtain a residence card for family members of citizens of the EU or EFTA Member States, citizens of the EU should submit an appropriate application with the required documents to the voivode who is competent for his or her place of residence in Poland. 
The voivodes issue the documents free of charge. 
Refusal to register the residence of citizens of the EU or EFTA Member States or to issue a residence card for family members of citizens of the EU or EFTA Member States 
The voivode refuses to register the residence of citizens of the EU or EFTA Member States or to issue a residence card for family members of citizens of the EU or EFTA Member States in case: 
the conditions for residence mentioned in the provisions have not been fulfilled, or 
the stay of the person concerned poses a threat to the defence or security of the state or to the protection of the security and public order, or 
the marriage with the citizen of the EU or EFTA Member States is a sham marriage. 
The voivode is also a competent authority in the following matters: cancelling the registration of residence, exchange or issuing a new certificate on the registration of residence, issuing, replacing or cancelling the residence card for family members of citizens of the EU or EFTA Member States, and issuing, replacing or cancelling the document which confirms the right of permanent residence or the card of permanent residence for family members of citizens of the EU or EFTA Member States. 
The decision of the voivode may be appealed against to the Head of the Office for Foreigners in Warsaw through the competent voivode. 
The appeal should be submitted in writing within 14 days from the receipt date of the decision. 
Date: 
24 June 2008 
How do you rate the overall implementation of your annual work programme 2007-2008 (as per grant 
agreement + possible additional activities)? 
Very good 
Good 
Average 
Relevant obstacles/drawbacks 
1. Strengthening EURES services in the Polish 
Some activities planned under the grant cannot be implemented due to lack of invitation from foreign EURES, to participate in the realisation of the activity. 
Despite precise planning of activities connected with foreign trips (“country of origin” principle) and the declarations of EURES members from EEA countries, many of the activities fail to take place not as a fault 
destination, so that each of the parties can 
5. Strengthening cooperation under EURES between PES and graduates, through development of guidelines concerning cooperation within the scope. 
7. Strengthening the EURES image in media through publication of press articles and transmission of radio programs. 
Within the frameworks of the campaign there were held 36 seminars, 
Operational capacity: please consider the resources at your disposal and their contribution to the final outputs. 
Strengths 
Weaknesses 
2. Appropriate legal basis for EURES makes it 
situation ensures reaching as great number of jobseekers and employers as it is only possible. 
3. Domestic monitoring of EURES services ensures current access to the EURES results and makes it possible to undertake proper remedial action. 
the scope of rendering EURES services by VLO and PLO, are a guarantee of good 
level in the Ministry of Labour and Social Policy. 
3. Not enough national meetings for EURES staff organized by EURES team from the Ministry of 
Labour and Social Policy, due to the fact that this team is overloaded with work. 
4. Poor image of EURES in PLO and insignificant 
Because of the decentralization of Polish PES each Labour Office has its own policy within the scope of Public Relations. 
EURES staff and Public Relation experts from 
VLO were trained within the scope, the training was attended by the European Commission representatives and Consilia company. 
EURES and the results achieved by EURES in Poland. 
4. Support EURESco in creation of EURES job vacancy quality standard. 
6. Increasing the number of actions undertaken on behalf of Polish employers interested in employing foreigners from EEA countries in Poland, and Polish citizens which are abroad and want to return to Poland and undertake employment in the country. 
Your 2007-2008 success story: please describe your most successful activity by mentioning context, objective, input, output, critical factors, contact person for additional info, etc. 
Information campaign targeted at Poles leaving to work in EEA countries 
Under the action there were held 36 seminars, information meetings and conferences (e.g. Work in EEA countries and Leave consciously - Living and working conditions in Denmark), in which participated an overall number of approximately 2.5 thousand people. 
Parcels containing EURES information and publicity materials, were provided to 145 employers, and 98 parcels promoting EURES were provided to local self-governments. 
The action was implemented by all VLOs and MLSP. 
Danish-Finnish Day 
A single Danish-Finnish Day organised by the Warsaw VLO in Warsaw was of information and recruitment character. 
It provided jobseekers with an opportunity to meet the representatives of Labour Offices, including domestic and foreign EURES staff, foreign employers and employment agencies from Denmark and Finland. 
Visitors had also the possibility to participate in presentations delivered by foreign EURES advisors on the living and working conditions in Denmark and Finland. 
Information on the above mentioned subjects were also provided in the form of individual consultations with EURES advisors at individual stands. 
Jobseekers collected brochures, leaflets and guides on EURES and work abroad, that were distributed throughout the job exchange. 
It also allowed to establish direct contact with employers. 
The event was attended by EURES advisors from Poland, Denmark and Finland, including an EURES manager from Finland. 
About 100 job offers from the above mentioned countries were obtained. 
The job 
exchange was visited by approximately 1,500 people. 
Contact person: Mrs Katarzyna Kawka-Kopeć- EURES adviser in Warsaw, email: k.kawka@wup.mazowsze.pl 
An initial selection of candidates for work, before the beginning of the Fairs, as well as recruitment and job interviews for foreign employers, interested in employing Poles seeking job during the Fairs, was intended. 
III International Job Fairs were held in Lublin. 
The objective of the event was presenting a broadlyconceived compendium of resourceful information on living and working within the territory of EEA to the interested parties and jobseekers 
39 foreign exhibitors - EURES advisors from Great Britain, Ireland, Sweden, Switzerland, Denmark, Finland, Norway, and invited employers from Great Britain, Ireland, Finland, Norway and the Czech Republic interested in recruiting Polish employees participated in the Fairs. 
Social Insurance Institution, Tax Chamber, and the National Health Fund were also invited to participate in the Fairs, their task was providing information to interested people, and conducting a presentation on the activities of these institutions regarding undertaking work abroad by Polish citizens. 
The Fairs were an event of exhibition and recruitment nature. 
The exhibition hall was divided into 3 parts: exhibition, workshop and recruitment. 
In the part devoted to exhibitions, people interested in it could meet directly with the exhibitors, get to know the employers profile, obtain some interesting information, as well as leave their CV. 
Foreign employers conducted job interviews with selected candidates on specially marked off stands. 
Students fluent in foreign languages (English and German) were involved in providing assistance at exhibition stands or during job interviews. 
In an area specially marked off for exhibitions employers showed their multimedia presentations and the invited EURES advisors presented the employment possibilities, as well as living and working conditions available in individual EEA countries. 
The employers invited to the Fairs represented different business profiles. 
They offered a wide spectrum of job offers for different positions - starting with job for production workers, construction workers, seasonal workers, hotel staff, drivers, welders, locksmiths, operators, and ending up with offers for specialised workers (engineers, pharmacists, supervising inspectors, IT specialists). 
9 foreign employers invited under EURES network and 9 EURES advisors took part in the Fairs. 
The number was estimated on the basis of stubs torn out from information leaflets hand out at the entry to people visiting the exhibition. 
Contact person: Ms Katarzyna Węgiel - EURES adviser in Lublin, email: kasia@wup.lublin.pl 
Year 2006 was announced by the European Commission an European Year of Worker's Mobility and therefore during this period Polish EURES carried out many activities under the auspices of this initiative of the European Commission. 
Below are presented the activities implemented with reference to each of 10 priorities established by the Commission for the years 2004-2007. 
This report does not contain a qualitative evaluation of implemented activities and the best practices. 
EURES to be included in the PES policy planning process, including in relation to any targets and performance indicators set at national and regional level. 
Contribution to the 2005 and 2006 National Action Plan for Employment 
Polish Public Employment Services 
Labour Market Department 
Participation in 1 Labour Committee 
Members of Polish 
Parliament 
Beneficiaries 
Institution, 
which carried out activity 
Source of 
financing 
About 356 PUP employees 
Own financial resources of 
Quantitative results 
Ministry of Labour and Social Policy 
Labour Market Department 
1. Organising national seminars and training courses for EURES 
Line Managers, EURES Advisors and EURES Assistants based with WUPs. 
2 training courses for the EURES staff. 
EURES Line Managers, EURES advisors and EURES assistants from WUP 
943 training participants, including 152 from WUPs and 791 from PUPs. 
1. Development and administration of the national EURES website at www.eures.praca.gov.pl available now in 4 language versions (Polish, German, English, French)consisting of two sections: a public section and a section accessible to the EURES staff through a password. 
Own financial resources of MPIPS and EURES grant 
Modification of the data-base project. 
Polish employers, unemployed and jobseekers 
4. Preparation of procedure for WUP and PUP - “International labour mediation within EURES for Polish employers”. 
EEA citizens 
Polish employers 
A link to the national EURES website is 
available on the websites of all 16 WUPs 
2. Establishment of cooperation with institutions with a relatively large flow of clients expecting to be able to use the EURES database, including in particular in labour offices, occupational information and career planning centres, gmina information centres, academic career offices, European information centres, etc. 
- 38,8 thousands of contacts with described above institutions,. 
WUP and PUP 
terminals were bought by IT Departmet of MPIPS. 
716 terminals distrubuted to PUP 
Unemployed and 
jobseekers 
Related sections on Polish national EURES webside www.eures.praca.gov.pl 
Poland” in 3 language versions (English, German and 
French) and placing it on national EURES website. 
Unemployed and 
jobseekers 
Making 1 actualisation of information about living and working conditions in Poland . 
MPIPS and WUP 
Carried out activities 
1. Working on draft project of the Ordinance of the Minister of Labour and Social Policy concerning standards of labour market services in the area of EURES. 
Polish PES 
All EURES members and partners shall give special attention in their service provision to the less privileged groups in society and shall, along with their continuous development of IT services, ensure that clients who are currently not able to use these services get the same level of service, or assistance in accessing IT services. 
access among the unemployed. 
100% of WUPs and 85% of PUPs have an 
These tools include websites, videoconferencing and streaming video, job fairs, guides for employers, as well as advice and assistance for large-scale recruitment. 
14,8 thousands of contacts with Polish 
employers and employers' unions. 
obw resurces of 
2. Development and purchase of national EURES promotional materials intended for employers and their distribution to WUPs and PUPs. 
The following materials within Publishing 
Plan of MPIPS were produced: 
Employers and employers' organizations 
MPIPS, DRP 
3. Production and purchase of regional EURES promotion materials focused on employers. 
The following materials were produced: 
• 310 conference folders; 
Employers and assosiations of emloyers 
• 450 ball pens. 
conditions in Cyprus” - 2,000 copies; 
• EURES leaflet in English for 
foreign employers - 5,000 copies; 
• 12-CD holder - 80 items; 
• Conference bag - 40 items; 
• USB pen drive - 40 items; 
• Business card holder - 50 items; 
• Document holder - 40 items; 
• Ball pen + pencil set - 50 items; 
To display all recruitment effects, results of recruitments described in piority 5 in points 5 till 9 and at “European Job Fairs within EYWM”, were included to breakdown presented aside. 
Recruitment projects: 
- There were about 12 thousands recruitment projects; 
by WUP we know that Poland received 
abroad is 26,9 thousands; 
including recruitment projects subsidised 
123 recruitments were held for employers from the Great Britain, Ireland, Sweden, , Finland, Czech Republic, , Germany, Iceland, Denmark, Spain, Cyprus, Malta and Slovenia. 
Employers from the EEA countries 
EURES from 
EURES grant 2006/2007 and 
own financial resources of 
Labour Market Department 
5. “III International Job Fair” on 18 October 2006 in Warsaw and “British Day” on 19 October 2006 in WArsaw. 
760 vacancies; 
Presentations about living and working conditions in the EEA countries - 15; 
WUP in 
Warsaw nd 
PUP in 
WArsaw 
EURES grant 
6. “II International Job Fairs - Recruiting Day” on 28 November 2006 in Lublin. 
foreign; 
9 EURES Advisors from the EEA; 
200 vacancies; 
Over 320 CVs; 
Persons participating in the presentations 
financial 
WUP in Lublin 
Ministry of Labour and Social Policy 
Labour Market Department 
7. “Irish Day” on 19-20 October 2006 in Szczecin. 
This event was combined with interviews for employers from Ireland countries and presentations about “Living and working comditions in Ireland”. 
EURES Advisors from Ireland - 2; 
Over 152 vacancies; 
Number of CVs - about 236; 
236 individuals selected for interviews 
Persons participating in the presentations 
Employers from Ireland and Polish jobseekers and unemployed. 
Warsaw 
4 EURES Advisors from Great Britain; 
470 vacancies; 
Number of CVs - 730; 
with employers; 
Persons employed: 180; 
Persons participating in the presentations 
Employers from the Great 
Britain, Polish unemployed 
and jobseekers 
WUP in Lublin EURES grant 2006/2007 and 
own resources 
Labour Market Department 
Unemployed and 
jobseekers 
Ministry of Labour and Social Policy 
Labour Market Department 
EURES Managers should provide for EURES advisors, EURES assistants and any other relevant PES staff to be informed about these rules. 
Carried out activities 
Quantitative results 
1. Operating the section “Transition Periods” in the national EURES website www.eures.praca.gov.pl to provide information about transition periods for access of Polish nationals to the EEA labour markets and how to obtain work permits. 
This includes the provision of detailed and up-to-date legal information as well as information presented in a way suitable for the general public. 
Since 17 january 2006 Poland does not use work permitions for foreigners - EEA citizens. 
European Commission 
The activities were carried out in cooperation with a variety of labour market institutions, employers' organisations, tertiary education establishments and other partners. 
There are some activities that require special attention: a) dolnośląskie voivodeship: 
The EURES staff of the Wałbrzych VLO attended 10 working meetings as well as CBWG and CBPC meetings on the cross-border cooperation within the EURES framework 
2. A total of approx. 10 members of the EURES staff participated in 3 meetings organised by the German partner. 
The meetings provided an opportunity to share experiences and agree rules of closer cooperation between Polish and German labour market institutions. 
Śląskie Voivodeship 
1. A brochure on living and working conditions in the cross-border region of Poland, the Czech Republic and Slovakia was published in 3,000 copies. 
The results of the feasibility study were presented by the Czech partner. 
A preliminary schedule was drawn up of activities in the period from 1 April 2007 to 31 March 2008 and the information brochure was updated and corrected. 
3. The EURES staff of the Katowice VLO had 2 representatives at the conference. 
The participants expressed an opinion that the establishment of a formal EURES-T Beskidy partnership would have a significant impact on the region's development, thereby benefiting both workers and employers. 
Following discussions, the Labour Office in the Slovak town of Čadca agreed to accept the role of leader and take on the responsibility for coordinating and financing the future EURES-T Beskidy partnership. 
Opolskie Voivodeship 
1. The conference was attended by 2 representatives of the EURES staff of the Opole VLO: 1 advisor and 1 line manager. 
3. The leaflet was published in the Czech language (2,000 copies). 
4. The EURES staff of the Opole VLO had 2 representatives at the CBWG meeting: 1 advisor and 1 line manager. 
Podkarpackie Voivodeship 
A record of the meeting was prepared and distributed to all participants. 
Factors favourable and unfavourable to cross-border migration were identified. 
The following factors were considered obstacles to cross-border mobility: lower pay offered in Slovakia to 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 
Ministry of Labour and Social Policy 
Labour Market Department 
Carried out activities 
Quantitative results 
which carried out activity 
1. Disseminating information about EURES services among the unemployed, jobseekers and employers from the regions 
bordering with the EEA states. 
Unemployed, jobseekers and employers from the border regions of Poland 
and of neighbouring the EEA states 
Ensure the qualitative and quantitative evaluation of the results achieved by EURES and the regular monitoring of EURES operations 
With a view to enhancing effectiveness of their actions, all EURES members should initiate an external, independent evaluation on the results achieved by EURES in their respective areas of responsibility at least once in the period covered by these guidelines. 
In addition, all EURES members shall undertake an evaluation of the activities carried out under the activity plans on an annual basis, and submit the results obtained to EURESco. 
the grant agreement EURES VS/2006/0148 and overall 
activities implemented by the Polish Public Employment Service in the period from April 2006 to March 2007. 
Report 
Source of 
financing 
1. In the period from April 2005 to March 2006 the Polish EURES Advisors produced and inputted monthly EURES 
reports into the database designated by EURESco. 
In the period from April 2006 to March 
2007, there were 32 EURES Advisors in Poland- the average response ratio for mandatory reports was 84,5%. 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 
Ministry of Labour and Social Policy 
Labour Market Department 
activities on a scale of the whole country. 
MPIPS, WUP and PUP MPIPS, DI 
Develop a marketing and communication strategy, stressing the efficiency of the network, combining state of the art technologies with a strong human component, stressing the reliability of the PES, using quality standards throughout the network and underlining the free nature of most of the services provided. 
In general there were carried out: 
a) About 357 thousands contacts with 
unemployed and jobseekers, including: 
• 23,6% of general information 
• 7,4% of others, 
c) participation with EURES stand in 518 
job fairs in Poland. 
WUP and PUP EURES grant 2006/2007 and 
2. Development and purchase of national EURES marketing materials intended for the unemployed and jobseekers and 
their distribution to WUP and PUP. 
Following materials were produced: 
- 100 shoulder bags with the EURES 
Unemployed, jobseekers and labour market partners 
2006/2007 and 
Labour Fundown 
Ministry of Labour and Social Policy 
Labour Market Department 
logo; 
- 100 pen drives with the EURES logo; 
language versions: English, German and French; 
- 34 EURES roll-ups; 
Within Printing Plan of MPIPS following 
materials were produced: 
- 34 thousands f EURES leaflets; 
- 2 thousands of paper note-books; - 16,5 thousands of paper satchels; - 1,6 thousands wall calendars; 
- 450 office calendars; 
B) Unemployed, 
jobseekers and labour market partners, WUP and 
resources of 
3.Production of voivodeship EURES marketing materials towards unemployed and jobseekers. 
- 60 posters; - 45,000 leaflets; 
- 260 copies of the information leaflets for job seekers “Finding a job in an enlarged Europe”; 
- 2,200 information brochures; 
1,800 calendars; - 100 paper blocks; 
- 20 mouse pads; 
- 900 ball pens; - 50 umbrellas; 
jobseekers and partners on labour market 
Year 2006 was announced by European Commission as European Year of Workers Mobility (ERMP). 
According to European Commission Guidelines Polish Public Employment Services carried out under auspices ofERMP many activities. 
These activities were classified to priority 5 and 10 of the EURES Guidelines for 2004-2007. 
In the frame of Priority 5 following activities were organized: 
o 2 meetings with employers (international economic fora). 
monthly Personel i Zarządzanie published by INDOR, December 2006); 
Polish employers, associations of employers, persons interested in starting their own bussiness abroad in EEA countries 
The interview was broadcast in four parts over four consecutive days. 
4. 210 parcels containing materials on EURES and the EYWM were mailed to selected employers and partners. 
3 publications were prepared and published: 1. 
“Economic migration of Poles in the European Union - mobility without borders” 2. 
“A guide for mobile workers and their families” 3. 
Numerous advertising media were prepared: 
- 55 citylight posters; 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 
- 1,000 leaflets on the EYWM; 
The feature 
was broadcast in the regional TVP station (TVP3) in March 2007. 
o 4 radio programmes were broadcast. 
o A television advertising spot was broadcast. 
o 7 sponsored articles were published contributing to the popularisation of EURES services. 
o Approx. 
200 sets of information materials on EURES were mailed to the social partners, employers, 
This was manifested by an increased number of phone calls with questions about the opportunities for employment abroad. 
There has been an increase in the interest in the EURES network and in foreign job vacancies. 
A total of 80 persons attended presentations. 
A questionnaire survey was conducted on the sample of 58 participants. 
The event was filmed into a documentary under the title “Dzień Mobilności” (Mobility Day). 
Annual report - Final report on overall evaluation of EURES activity in Poland within 1 April 2005 - 31 March 2006 
Ministry of Labour and Social Policy 
Labour Market Department 
Number of visitors - 4 thousands 
Number of employers - 19 
Number of EURES Advisers from EEA 
with employers - 400 
Number of people employed - 32 Number of presentations about different 
Number od persons who were participating in the presentations 1,2 thousands 
Unemployed, jobseekers and labour market partners 
WUP and PUP EURES grant 2006/2007 and 
own resources 
of WUP and PUP 
- Training in Amsterdam on 26 February - 2 March 2007 (2 persons); - Training in Amsterdam on 5-9 March 2007 (3 persons); - Training in Amsterdam on 19-23 March 2007 (2 persons); 
3. EURES Advanced Training 2006 for EURES advisors: 
- Training on social security in Budapest on 16-17 November 2006 (1 person); - Training on the collaboration with employers in Amsterdam on 23-24 November 2006 (1 person); - Training on the collaboration with graduates in Budapest on 30 November - 2 December 2006 (1 
(2 persons: EURES Manager and MPIPS specialist); 4. 
EURES Advanced Training 2006 for EURES Managers and EURES Line Managers: 
1. Training in Lisbon on 19-20 October 2006 (3 persons). 
It must be also pointed out that participation in “EURES Initial Training” allows employees of labour offices to execute tasks of EURES advisers. 
PARTICIPATION IN THE EURES WORKING PARTY AND OTHER ACTIVITIES INITIATED BY THE COMMISSION 
partnerships in Riga on 13-15 September 2006 (the meeting was additionally attended by the EURES 
Assistant Manager); 
Furthermore: - The EURES Finance Specialist participated in a training course on EURES grant management in Brussels on 
24 October 2006; 
- A MPIPS specialist participated in a meeting of the working group on EURES training in Brussels on 
25 April 2006; 
- A MPIPS specialist participated in two meetings of the working group on supporting and promoting the 
VI. SUMMARY 
EURES is one of 5 basic services provided by labour offices, apart from job placement, vocational counseling, support in active job looking, trainings organisation. 
EURES staff, including EURES Line Managers and EURES advisers, took part in EURES Initial and Advanced 
Information delivered by national EURES website www.eures.praca.gov.pl was a crucial element. 
At the same time proper modifications of newly created Polish Public Employment Services' CV Data Base were made, in order to facilitate search of mobile jobseekers interested in working abroad. 
Many diversified information and promotion activities for both Polish employers and Polish unemployed and jobseekers, were carried out. 
As an example of large-scale events, it is worth to mention two international job fairs, Irish Days and British Days, that attracted many thousands visitors each. 
Within the framework of EURES there are being organised more activities every year. 
The situation at national labour market has been changing recently in a way that combines a decrease of unemployment (unemployment rate at the end of May 2007 was 13,0 %) and emerging problem of Polish employers who must face shortages of labour forces at national labour market. 
EURES services in Poland for job seekers 
Access to information 
information related to looking for jobs in EU and EFTA countries 
information on the living and working conditions in EU and EFTA countries, including borderland areas 
information on labour markets in EU and EFTA countries (national and regional, including information on where jobs are available and in which professions and industries) 
information on the principles governing internships and professional training in EU and EFTA 
information on events organized by the EURES network in the country and abroad: international job fair, European Labour Days, etc. 
Working in EU and EFTA countries 
support in looking for a job abroad 
access to foreign job offers (offers from employment offices and EURES partner organisations) 
ability to publish the CV in the EU database on the EURES website, which is accessed by thousands of registered employers from EU and EFTA countries 
recruitment for jobs abroad in specified professions, with the support of EURES advisers 
help in writing your CV 
access to international job fair, European Labour Days, and other recruitment events in Poland and abroad 
EU employment services in borderland areas 
Counselling with respect to job mobility of employees 
European Skills Passport 
Types of employment 
The basic form of employment in Poland consists of an employment contract. 
The parties (employer and employee) may choose the employment contract to enter into an employment relationship. 
Unless otherwise specified by the relevant legislation, other forms may be used to enter into an employment relationship. 
Non-standard forms of employment are the following: 
civil law contracts, e.g. contracts for a specific work and contracts for services. 
In accordance with the principle of freedom of contract under the Polish law, the parties may feely choose the basis for performing work (employment contract or civil law contract). 
It is to be pointed out that contracts for services and contracts for a specific work are regulated by the Civil Code, while the provisions of the Labour Code do not apply to them as a rule; 
teleworking, i.e. work which may be performed regularly outside of the place of work with the use of the means of electronic communication. 
Work may be performed in the form of teleworking from the very beginning of employment or it may be introduced during the employment. 
The voluntary nature of teleworking is characteristic for the above two options. 
The provisions on teleworking provide guarantees for teleworkers with regard to equal treatment and the prohibition of discrimination on the basis of teleworking or refusal to take up such form of work. 
Teleworking is performed under an employment contract. 
How to find a school? 
The Ministry of National Education keeps a Register of Schools and Educational Institutions which is available electronically on the Internet website of the Ministry. 
Information on schools and educational institutions may also be requested at the Education Offices which possess registers of public and private schools and educational institutions which they supervise in pedagogical terms, as well as from the local self-governmental authorities which are responsible for running public schools and keep a register of private schools and educational institutions. 
Information on districts is available in the Register of Schools and Educational Institutions, it may also be received at the very school, educational department of the municipal (city, district) office which is competent for the place of residence. 
No districts are established for integrated and special schools, including those operating in special institutions. 
Integrated primary and secondary schools are run by municipalities, while public and integrated secondary schools and special schools and institutions are run by poviats. 
Citizens of the EU or EFTA Member States who do not speak Polish or speak Polish insufficiently to be able to attend a school have the right to: additional, free classes in Polish and additional compensatory classes in school subjects and to support by a person who speaks the native language of the pupils, working at the school as a teacher's assistant. 
Schools can also organise language courses and classes in the culture of the countries of the pupils' origin. 
They can also use psychological and pedagogical assistance which is organised by the director of the relevant educational unit adequately to their identified developmental and educational needs. 
Information on tuition fees 
Public kindergartens are paid for children of citizens of the EU or EFTA Member States under the same conditions as for Polish children. 
Education in public schools for adults, public post-secondary schools, public art schools, public institutions and public colleges for social service workers and lifelong learning in the form of vocational courses for citizens of the EU or EFTA Member States with the right of residence or the right of permanent residence takes place under the conditions which apply to Polish citizens. 
Documents required to enrol a child in a school or kindergarten 
Children of citizens of the EU or EFTA Member States are admitted to public kindergartens or first grades of public primary schools, depending on the place of residence in Poland, under the same conditions and in the same mode as Polish children. 
The basic document is an application for admitting a child to a kindergarten or enrolling a child in a primary school, which may be completed in a specific form or electronically. 
Certain cities use an electronic system for enrolling children in kindergartens or first grades of primary schools - detailed information is provided by schools or education departments of the local self-government, municipal offices, city halls, or district offices - in the chosen place of residence for the time of staying in Poland. 
Children are enrolled in upper grades of public primary schools or public secondary schools on the basis of: 
a certificate or any other document which certified that a school or a following stage of education have been completed in a foreign country; 
a certificate, declaration or any other document issued by a school in a foreign country which confirms the school education in a foreign country and specifies the grade or stage of education the child has completed, and a document confirming the sum of years of education. 
Candidates to branch schools of the 1st and 2nd grade are required to submit, in addition to the above mentioned documents, a medical certificate which should contain a statement on the lack of health contraindications for starting vocational education. 
Should the submitted documents not allow to establish the total number of completed grades, the parents or guardians of the child or an adult student submit a written declaration to this effect. 
The director of the respective institution may request the parents to provide a translation of the documents issued by a foreign school. 
If a child of a citizen of the EU or EFTA Member States cannot submit the above mentioned documents, he or she is enrolled and classified to an appropriate grade or semester based on a placement interview. 
If a child does not speak Polish or does not speak Polish sufficiently to take part in such an interview, the director of the institution must hold the interview in a language the child speaks fluently. 
Citizens of the EU or EFTA Member States may be enrolled in a post-secondary school on the basis of the decision of the Chief Education Officer on the recognition of the foreign certificate as a document which confirms secondary education or on the basis of a document issued by the education system of the EU or EFTA Member State to confirm the right to start post-secondary education in the respective state. 
Private life 
Vital records 
Such events as birth, marriage and death must be entered in the form of vital records into the registry of vital records which is kept by the Head of the Registry Office competent for the place of the event. 
The vital records entered into the register of vital records are the only proof of the events mentioned therein in the territory of Poland. 
To document events, including in certain court or administrative proceedings, complete and short copies of the vital records are issued by the Registry Office. 
The Polish law also provides for a possibility to draw up vital records on the basis of foreign vital records. 
Birth of a child 
In Poland, the birth of a child should be reported to the Registry Office which is competent for the child's place of birth within 21 days from the date the birth card has been drawn up or within 3 days from the date the card of stillbirth has been drawn up. 
The birth card or the card of stillbirth are medical documents which are issued and submitted by medical centres to the Registry Office. 
The birth card is issued within 3 days from the date of its drawing up, the card of stillbirth is issued within 1 day from the date of its drawing up. 
The birth of a child must be reported by: the mother or father of the child, with full capacity to perform acts in law. 
The mother or father of a child who have reached the age of 16 years can report the birth of a child if they have limited capacity to perform acts in law. 
In other situations, the report is made by: the statutory representative or guardian of the mother. 
The birth of a child can also be reported through an attorney. 
Should the birth not reported within the above deadlines, the birth, including the selection of the child's name, takes place ex officio. 
After the registration of birth, the Head of the Registry Office issues a free short copy of the birth certificate to the person who reports the birth. 
Marriage 
Marriage can be entered into only by a woman and a man who meet all of the following conditions: have reached the age of 18 years, are not completely legally incapacitated, have no mental illness or mental retardation, are not married, have no “family ties” (they are not related or related by marriage in direct line, are not siblings), are not adoption siblings. 
Civil partnerships, including between persons of the same sex, are not permitted or regulated. 
Marriage can be contracted in two forms: before a freely chosen Head of the Registry Office or before a clergyman (religious marriage with civil and legal effects). 
Marriage is contracted when a man and a woman, both present, make a declaration of marriage in the presence of the Head of the Registry Office. 
Persons who wish to enter into marriage should submit or present the required documents to the Head of the Registry Office. 
If any of the documents proves particularly difficult to obtain, the court may release the person concerned from the obligation to submit or present such a document. 
Marriage also takes place when a man and a woman who enter into marriage, under the internal law of the Church or other religious association recognised, in the presence of a clergyman declare their will to concurrently enter into marriage under the Polish law (then the Head of the Registry Office draws up a marriage certificate). 
For a religious marriage to be valid under the civil law, the following conditions must be met: the persons who intend to enter into marriage must obtain, before entering the state of matrimony, from the Head of the Registry Office the certificate that there are no circumstances preventing them from entering into marriage. 
The mentioned documents are a basis for drawing up the certificate of marriage. 
Documents required to enter into marriage: 
the identity document (i.e. the ID card, passport) must be presented, and 
a written declaration (document valid for 6 months from the date of its submission) in which each of the persons who intend to get marriage make a written statement that there are no obstacles preventing the marriage, as defined in Polish provisions; the statements are made under pain of penal liability for making a false statement); 
court permits for contracting a marriage, if required by the legal provisions; 
court permits for entering into marriage through an attorney; 
and powers of attorney, if the marriage is to be contracted through an attorney. 
If a Polish citizen does not have registry records made in Poland, he or she submits foreign registry records or other documents issued in the state in which the registry records are not kept and certifying birth, and if the said person used to be married - the marriage certificate along with the document confirming the cessation or annulment of marriage, or confirming that the marriage was declared as non-existent. 
Citizens of the EU or EFTA Member States who wish to get married in Poland must present the identity document and submit, in addition to the written declaration, a document certifying that he or she may enter into marriage in accordance with the applicable law; however, if the document proves very difficult to obtain, the court may, upon the request of the said citizen, release him or her from the obligation to submit such a document. 
Should the submitted documents not allow to determine the data necessary to draw up the marriage certificate (i.e. to determine the details of the person and his or her marital status), a copy of the birth certificate must be submitted, and if the person was previously married - a copy of the marriage certificate with an annotation about its cessation, annulment or declaration on its non-existence, or a copy of the marriage certificate with a document confirming its cessation, annulment or declaration on its non-existence. 
Death 
Upon the registration of death, the Head of the Registry Office issues a free short copy of the death certificate. 
More information 
Reports from EURES activities in Poland 
Each EU/EFTA member state is under obligation to draft reports on activities under EURES network. 
These documents are submitted to the European Commission. 
The reports on EURES network activities in Poland are elaborated by the Labour Market Department of the Ministry of Family, Labour and Social Policy. 
2011 Annual Final Report on EURES activities in Poland from 1 April 2010 to 31 May 2011 
Recognition of qualifications 
Should citizens of the EU or EFTA Member State wish to take up a job in a regulated profession in Poland or have they acquired their qualifications in Poland but intend to work in a different Member State of the EU or EFTA in a profession which is a regulated profession in the other state, they must have their qualifications officially recognized. 
The same profession may be a regulated profession in one Member State of the EU or EFTA , while it may be a non-regulated profession in other Member States. 
The bodies of the host state are competent to recognize the respective qualifications. 
Employers decide on the employment of a person who has acquired qualifications in a different Member State of the EU or EFTA with regard to non-regulated professions. 
A formal recognition of professional qualifications is not required in this case. 
Professional qualifications are recognized automatically in case of seven regulated professions: general practitioners and medical experts, dental practitioners, pharmacists, nurses, midwives, veterinarians, and architects. 
Should a person have appropriate qualifications, as specified in the EU regulations including a diploma or a professional title), this is sufficient to recognize the qualification and take up employment. 
With regard to the remaining regulated professions and activities, the recognition of qualifications is examined by the competent bodies of the host state on an individual basis. 
Should there be significant differences in the education or in pursuing a specific profession, the competent authority may make the recognition of the qualification dependent on one of compensatory measures, i.e. completing an adaptation training or taking an aptitude test, where the choice is usually made by the applicant. 
Professional experience of the applicant for recognizing qualifications is also taken into account. 
Applications for recognizing professional qualifications including the relevant annexes should be submitted to the institution indicated as the competent authority for recognizing qualifications to pursue a regulated profession. 
In Poland, the following bodies are competent to recognize professional qualifications to pursue regulated professions and to start and carry out a regulated activity: 
the minister managing the government administration department, or 
a body or organizational unit subject to the minister which is authorised by the minister by a regulation, a body of the professional self-government, an economic organization, or a registration authority, or 
a body referred to in the regulatory provisions. 
The decision on recognizing the professional qualification should be issued within 3 months from the date the complete documentation has been submitted, though in exceptional circumstances the deadline may be extended to 4 months. 
This currently refers to the following professions: physiotherapists, pharmacists, general nurses, mountain guides, and real estate agents. 
Contrary to a traditional procedure, applications for issuing the card are submitted via an all-Poland Internet website to the body which is competent for the respective regulated profession in the state in which the qualifications have been acquired. 
Electronic copies of relevant documents should be attached to the application. 
At the following stages of the procedure, they are available both for the competent body of the state in which the qualifications have been acquired and for its counterpart in the host state. 
Should there arise any doubts, both bodies contact each other electronically in order to conduct the procedure effectively. 
Upon the successful examination of the case, the applicant receive a European Professional Card in the form of an electronic document. 
Offices, employers or any interested parties may verify its validity on the public Internet website. 
Labour disputes - strikes 
Collective disputes may refer to work conditions, remunerations or social benefits, as well as the rights and freedoms of the trade unions. 
The collective dispute may refer to individual claims raised by workers who may bring them before the court. 
Should the collective dispute refer to the content of the collective agreement or any other agreement the trade union organization is a party to, the dispute about changing the collective agreement or any other agreement may be initiated and conducted upon their termination. 
Collective disputes are conducted by the trade union with an employer or employers. 
They are resolved in the following process: negotiations of the parties, mediation, arbitration, and strike. 
The first two are obligatory, while arbitration is optional. 
Any person who is elected by the parties to the dispute or any person included in the list of mediators kept by the minister competent for labour may mediate in a collective dispute. 
The ultimate measure is to go on strike, while the decision about its initiation should take into account the ratio of claims to the related losses. 
The strike announcement should be preceded by a referendum to be conducted among the workers of the respective work establishment. 
Remuneration is not due for the period of the strike. 
The Polish law does not provide for lockouts. 
How to find a job 
In Poland, it is possible to search for a job independently by submitting CVs and motivational letters to selected employers or through: 
the EURES network which has been founded by the European Commission and brings together public employment services and other authorised organization and which is aimed at supporting employers' mobility in the EU or EFTA Member States. 
All citizens of the states may use the services of the network which cover the recruitment services in the EU and the provision of information about the working and living conditions in the states. 
The Polish job advertisements are published on the European Job Mobility Portal which contains job advertisements by all public employment services of the EU and EFTA Member States and of other Member States of EURES, which makes it possible to find job advertisements placed by the Polish Poviat Labour Offices and the Voluntary Labour Corps; 
the Poviat Labour Offices which place job advertisements in the Central Database of Job Offers. 
To make use of all job offers held by the Poviat Labour Office, it is necessary to register with the Office as an unemployed person or a job seeker. 
Upon registering, it is also possible to access those job advertisements for which the data of the Polish employer have been submitted to the office which is to select appropriate candidates to work and direct them to the employer; 
the Voluntary Labour Corps which render recruitment services mainly for the youth, while job advertisements may be found in the “Recruitment Database” and the Central Database of Job Offers; 
operators who run employment agencies which recruit personnel on behalf of employers. 
In order to carry out a legal activity in Poland, employment agencies must obtain a certificate which confirms that they have been registered as an employment agency by the Voivodeship Marshals competent for the registered office of agency. 
Employment agency are not allowed to charge the persons for whom the agency is seeking employment or any other paid work or whom it assists in selecting a proper job and place of work with any fees other than the fee for delegating to work by foreign employers abroad, including travel costs of the delegated person, visa costs, costs of the medical examination and the translation of documents. 
The fees may be charged for the factually incurred costs in relation to delegating employees to work abroad provided that these fees are specified in the agreement concluded with the individual who is delegated to work abroad. 
A list of certified agencies is available on the Internet website of the National Register of Employment Agencies. 
Offers of the employment agencies may be found on their Internet websites; 
operators entitled to render job placement services without the obligation to register as an employment agency - i.e. social integration centres and clubs, dedicated military bodies rendering services for the professional soldiers who are or have been discharged from professional military service, as well as educational agencies providing employment for teachers in Polish communities abroad; 
Internet portals which are run by entities which render job placement services only by storing and making available information about job offers in the form of an electronic document and through the IT systems. 
These entities are not required to register as an employment agency. 
Polish employers and employment agencies publish job advertisements in the Press, the Internet or in their premises, as well as with the use of other communication forms, e.g. social media. 
The majority of daily newspapers, both nationwide and local, contain special columns with job advertisements. 
The most popular nationwide daily newspaper with job advertisements is “Gazeta Wyborcza” with its Monday supplement “Work”. 
Furthermore, job advertisements are published in all local dailies. 
In Poland, public transport is diversified and comprises: 
buses: urban and suburban (PKS) - cover the whole country; 
trains - suburban and long-distance (PKP); 
tramways - in larger cities; 
underground - in Warszawa; 
Buses, tramways and the underground run from very early hours until approx. 23:00 at night. 
In large cities, there are night buses. 
Urban public transport tickets may be purchase in ticket vending machines, newspaper stands (“Ruch”), some shops, at the underground stations, or from drivers. 
It may be more expensive to purchase tickets from drivers. 
There is one kind of tickets for buses (urban), tramways and the underground, whereby different cities have different tickets. 
There are one-fare tickets or tickets for fixed terms: 24 hours, 30 days, or 90 days. 
Depending on the city, there are two kinds of tickets: one-fare and time tickets. 
One-fare tickets are valid for one fare - irrespective of the distance. 
Tickets for suburban buses (PKS) may be purchased from bus drivers in ticket offices at the bus stations. 
In suburban zones and certain cities, there are also private buses and the so called buses in which fees are charged by drivers. 
There are four kind of trains in Poland. 
Express and Intercity trains are the fastest and most comfortable - they stop only in major cities and usually have 2-3 stops on the way. 
Fast trains have more stops and are less expensive. 
Passenger trains stop at all stations and are the least expensive. 
Railway tickets may be purchase in ticket offices at the railway stations, vending machines, online or from train conductors. 
It may be more expensive to purchase tickets directly from train conductors. 
In Poland, international and domestic flights operate at the following airports, inter alia: Warszawa - Okęcie, Warszawa - Modlin, Gdańsk - Rębiechowo, Kraków - Balice, Poznań - Ławica, Wrocław - Starachowice, Katowice - Pyrzowice, Bydgoszcz, Szczecin - Goleniów, Łódź - Lublinek, Rzeszów - Jasionka, and Radom - Sadków. 
Airline tickets may be purchase in ticket offices at the airports or online. 
Health care 
The following persons are entitled to use health care services which are financed from public funds: 
Persons subject to the Polish universal (compulsory or voluntary) health insurance provided by the National Health Fund (NHF), hereinafter referred to as the “insured persons”. 
Both Polish citizens and citizens of the EU or EFTA Member States who live in the territory of the EU or EFTA Member State can be insured. 
Family members of the above persons who live in the territory of Poland or a different Member State of the EU or EFTA are also insured, unless they are subject to obligatory insurance in Poland and are entitled to health care services on the basis of the Community provisions on the coordination of the social security systems. 
All citizens of the EU or EFTA Member States who are subject to health insurance in Poland should receive the PESEL number as all Polish citizens. 
The PESEL (Universal Electronic System of Population Register) number is an 11-digit symbol which identifies a natural person. 
The number consists of the following component: date of birth, an ordinal number, a number denoting sex and a control digit. 
Applications for the PESEL number are submitted to the municipal office or the city hall. 
Obligatory health insurance applies to, inter alia: employees, persons who work on the basis of an agency contract or a contract for services or any other contract for services, persons who carry out an economic activity, excluding those who have suspended their economic activity, persons receiving retirement pensions or disability benefits, pupils, students and PhD students, the unemployed, persons receiving certain types of social assistance benefits or certain family benefits. 
Persons who live in Poland can also take out voluntary insurance by concluding a voluntary health insurance contract with the Voivodeship Office of the NHF competent for the place of residence of the person. 
The insured persons are obliged to register their family members with the health insurance institution (their children, adopted children - up to 18 years of age, and if the children continue education - up to 26 years of age; spouses; ascendants who live in the same household with the insured person), unless they have their own health insurance. 
Grandparents may register their grandchildren with the health insurance institution only if neither of the parents is not subject to obligatory health insurance or is entitled to health-care services under the provisions on the coordination of employment or self-employment or voluntary insurance. 
During their temporary stay in Poland, e.g. for studying or searching a job in Poland, the persons can use free health care services by presenting the European Health Insurance Card provided that they receive unemployment benefits in a different Member State of the EU or EFTA . 
However, the right covers only the services which may be deemed essential for medical reasons, while taking into account the nature of these services and the expected length of stay in Poland. 
Contributions to health insurance 
The insured persons pay contributions to health insurance in the amount of 9% of the calculation basis (e.g. incomes reduced by contributions to social insurance, retirement or disability pensions, or at least 75% of the average monthly salary in the enterprise sector, as published by the President of the Central Statistical Office of Poland - for persons carrying out a non-agricultural economic activity). 
Health insurance contributions are paid by employers, social insurance institutions, retirement/pension institutions and social assistance centres, schools and universities, etc. (payers of contributions). 
Using health care services 
The contracts are concluded by the vast majority of the health care centres in Poland. 
Should health care services be provided in an emergency situation by an entity which does not have a contract signed with the National Health Fund, the beneficiary has the right to these services as necessary. 
The beneficiaries choose a physician, nurse and midwife of primary health care by submitting of a written declaration. 
The first visit to the selected health care facility usually implies the registration and selection of a primary health care physician. 
The right to health care services financed from public funds is verified on the basis of the PESEL number and a document confirming the identity. 
For example, this can be an ID card, passport, driving license, and a valid school care for children covered by the schooling obligation up to 18 years of age. 
Scope of health care services and emergency telephone numbers 
Health care services can be provided by both public and private entities which have contracts with the National Health Fund to the relevant extent. 
Health care services financed from public funds include: 
health care services for maintaining, saving, restoring and improving health and other medical actions resulting from the treatment process or regulations, as defined by the Minister of Health; 
health care services in kind - medicines, medical devices related to the process of treatment - for partial payment, paid as a lump sum or paid in full; 
services accompanying treatment - accommodation and meals, sanitary transport services in 24-hour or a day health care institutions. 
Primary health care physicians can treat you for basic ailments and, if necessary, they will refer you to other specialists. 
Without a referral from the primary health care physician, it is possible to use of the health care services of the following specialists: gynaecologists and obstetricians, dentists (only few dental services are paid for by the NHF), venereologists, oncologists, and psychiatrists. 
In emergency situations, health services are rendered without the required referral. 
Referrals are also necessary if hospital services are required (referrals are not necessary in case of an accident, injury, poisoning or in case of any other life-threatening situation). 
During the stay in a hospital, procedures, tests and medicines are provided free of charge. 
The all-Poland 24-hour emergency phone number is 112. 
Information on health care facilities that have contracts with the National Health Fund can be obtained from the Voivodeship Office of the NHF. 
Telephone numbers of individual branch office of the NHF are available on the Internet website of the NHF. 
Payment for health care services and medicines 
With regard to the health care services under the universal health insurance, services are rendered free of charge, unless the regulations provide for a partial payment by the beneficiary. 
The services which are clearly indicated in the national legislation as not provided the under health insurance are to be paid for. 
For example, these are services which are provided in spa-treatment establishments to insured persons without a referral to this kind of treatment; travel and accommodation costs during the spa treatment - the beneficiary bears the travel costs to and from the spa treatment and the partial costs of food and accommodation in the sanatorium, vaccines excluding those listed in the regulations on infectious diseases and infections. 
The provision of medical devices, including prostheses, eyeglasses, wheelchairs, etc., is limited in terms of their quantity and is partly payable. 
Free medicines are granted to an insured person who has been admitted to a hospital or another health care facility, to persons who need a 24-hour or day medical care, and during health, care, diagnostic and rehabilitation procedures which are conducted by the entities authorised to render services under the health insurance, as well as in case such entities provide emergency assistance. 
To purchase medicines at a reduced price, it is necessary to present a prescription which should be issued by a physician or paramedic, nurse or midwife - if they have the right to pursue the profession. 
Medicines are dispensed at pharmacies, usually on the basis of prescriptions issued by authorised persons: 
free of charge; 
after paying a lump sum, or 
after paying the equivalent of 30% of 50% of the financing limit, or 
after paying the full price - for medicines which are not included in the register of refunded medicines or for medicines which are prescribed in an indication which is not refunded. 
If ordered by a health insurance physician, free transport by means of sanitary transport, including by air, may be provided to the nearest hospital which renders relevant services and back in case it is necessary to start immediate treatment or to preserve the continuity of treatment, as well as in case of reduced mobility which makes it impossible to use public transport for treatment - to the nearest health care facility which renders relevant services and back. 
In other situations, transport is provided for total or partial payment, if ordered by a health insurance physician. 
Cultural and social life 
Cultural life 
The main organisational form of cultural activity in Poland consists of publiclyfunded cultural institutions, ranging from museums and artistic institutions (such as theatres and philharmonics) to local small libraries and cultural centres. 
There are currently nearly 7 thousand cultural institutions in Poland. 
In addition to the cultural institutions, cultural activity is carried out by non-governmental organizations, churches, religious associations, and private enterprises. 
Information about culture and entertainment in Poland is available in daily newspapers (on Fridays, the main daily newspapers publish cultural guides for the following week), TV, radio (including thematic channels) and the Internet. 
The largest cultural institution is the Teatr Wielki - Polish National Opera, which is among the largest ones in the world and presents classic operas and contemporary works and cooperates with globally renowned soloists. 
Other opera theatres are located in 10 largest cities in Poland. 
Drama theatres operate in all larger urban centres (with the summer break in July and August). 
The most well-known musical theatres in Poland include the Danuta Baduszkowa Musical Theatre in Gdynia and the “Roma” Musical Theatre in Warszawa. 
Philharmonics operate in the largest cities of Polish regions. 
The Warsaw Philharmonic is the most renowned institution. 
The most popular festivals of classical music with the longest traditions include: the Music Festival in Łańcut, the Moniuszko Festival in Kudowa Zdrój, the Chopin Festival in Duszniki Zdrój and the International Festival of Contemporary Music “Warsaw Autumn” (Warszawa), and the Festival “Wratislavia Cantans” in Wrocław. 
Nearly all institutions offer discounts for children, youths and seniors. 
For more expensive performances, it is possible to purchase less expensing standing tickets (without the guaranteed right to a numbered seat). 
Poland has an extensive network of cinemas, ranging from multiplexes to small art cinemas. 
The programme offer contains both popular hits of global cinema and the best Polish films, ambitious European, American and Asian films. 
They also screen documentaries and short films. 
Foreign films shown in Polish cinemas are usually not dubbed. 
It is worth noting that Poland is also an attractive tourist destination. 
The UNESCO World Heritage List contains the historic centres of Kraków and Warszawa, the salt mine in Wieliczka, the old city of Zamość, the Białowieża Forest, the medieval town of Toruń, the castle of the Teutonic Order in Malbork, Kalwaria Zebrzydowska - the mannerist architectural and landscape complex and pilgrimage park, or wooden churches of the Southern Region of Lesser Poland. 
Social life 
Polish is the official language in Poland. 
The Poles mostly speak English, as well as German, French and Russian to a lesser extent. 
Polish feasts which are also public holidays are the following: 1 January - New Year; 6 January - Epiphany; March or April - (Sunday and Monday), the 1st and 2nd day of Easter; 1 May - Labour Day; 3 May - The 3rd of May Constitution Day, May or June (first Thursday 9 weeks after Easter) - Corpus Christi; Descent of the Holy Spirit (Whitsun) - moveable feast (June); 15 August - Armed Forces' Day/Assumption of the Blessed Virgin Mary; 1 November - All Saints' Day; 11 November - National Independence Day; 25 and 26 December - Christmas. 
Education system 
School obligation and education obligation 
The Polish education system differentiates between the school obligation and the education obligation. 
Education is obligatory until the age of 18, whereby the school obligation comprises of an 8-year primary school (pupils aged 7-15 years). 
Pupils or students who hold a certificate about the need for special education may receive education in specific types of schools until the end of the school year in the calendar year in which they have reached: 
the age of 20 years - for primary schools; 
the age of 24 years - for secondary schools. 
The education system comprises of public educational units, public educational units with integrated or specific units, or specific, integrated units: 
kindergartens (for children at the age of 3-6 years); 
primary schools (for pupils at the age of 7-15 years), the admission is based on the age criterion; 
secondary schools (for students at the age of 15-18/19 years); 
the 4-year general secondary school, the 5-year technical secondary school, the 3-year branch school of the 1st grade and the 2-year branch school of the 2nd grade, 
the post-secondary school with education period no longer than 2.5 years (for persons at the age of 18 and more years), 
the 3-year special school which adapts to work for pupils who suffer from moderate or serious mental retardation , and for pupils with multiple disabilities, the graduation of which makes it possible to obtain a certificate confirming the adaptation to work. 
Children at the age of 3-5 years whose parents want them to complete kindergarten education have a guaranteed place for kindergarten education in a kindergarten, kindergarten unit at primary schools or other forms of kindergarten education (kindergarten point or centre of kindergarten education). 
The municipality's own task is to provide a place for kindergarten education. 
Children coming from foreign countries are admitted to public kindergartens under the same conditions as Polish citizens. 
If particularly justified, children who have reached the age of 2.5 years may start kindergarten education. 
Children at the age of 6 years are obliged to participate in a yearly kindergarten preparatory education in a kindergarten, kindergarten unit at primary schools or other forms of kindergarten education, including in the kindergartens and integrated or special kindergarten units. 
Children who have been diagnosed as needing special education due to a disability may have the school obligation postponed until they reach the age of 9 years. 
Parents of children at the age of 6 years (and more years) who participate in the yearly kindergarten preparatory education are released from the fees for kindergarten education in public kindergartens, kindergarten units at primary schools and other public forms of kindergarten education - they incur only costs of food. 
Parents of children at the age of 3-5 years pay fees for kindergarten education of their children during the time exceeding the time of free education, upbringing and care, as specified by the respective municipality (not shorter than 5 hours a day), as well as for food. 
The fee for each hour exceeding the free time must not exceed PLN 1. 
In primary and secondary schools, the school year is divided into two semesters. 
Educational classes take place from 1 September until the first Friday after 20 June. 
Pupils coming from the EU or EFTA Member States may be admitted to primary or secondary schools provided that they possess a certificate, diploma or any other document which confirms that they have attended the school in a foreign country and the number of years of education. 
Pupils are admitted to public primary schools in their place of residence ex officio (i.e. the school cannot refuse to admit pupils). 
Pupils are admitted to public secondary schools if they have free places. 
Pupils of primary and secondary schools who do not speak Polish have the right to a minimum of 2 additional hours of free classes in Polish a week. 
Schools may create preparatory units for those pupils who cannot speak Polish. 
Education in the unit lasts until the end of the school year in which the pupil has been admitted to the unit and may be shortened or extended, however not longer than by one school year. 
In primary and secondary schools, there is a six-grade assessment scale, from 1 to 6, with 1 being the lowest grade and 6 the highest one. 
Pupils of primary schools have the right to free school books, educational materials and exercise materials for obligatory classes in general education. 
Books and materials are provided by schools which receive grants from the state budget for that. 
Pupils can graduate from primary schools if they have obtained positive end results in all obligatory educational classes under the final classification and have taken the examination for pupils of the 8th degree. 
The examination for pupils of the 8th degree is conducted in writing, in Polish, mathematics and a modern foreign language and will be extended by the examination in one selected subjects: biology, chemistry, physics, geography, or history, starting from the school year 2019/2020. 
The minimum results which should be obtained by pupils is not determined. 
Results of the examination for pupils of the 8th degree are included in the certificate about detailed results of the examination and are taken into consideration in the admission procedure to secondary schools. 
On the basis of a favourable opinion of the Board of Teachers, students or graduates who are not Polish nationals and have difficulties with understanding the read texts due to their limited command of Polish may take: 
the examination for pupils of the 8th degree, excluding the examination in a modern foreign language - under the conditions and in the form adjusted to their educational needs and physical and mental capacities which result from the limitation; 
the matriculation examination, excluding the examination in a modern foreign language, language of a national minority, language of an ethnic minority or regional language - under the conditions and in the form adjusted to their educational needs and physical and mental capacities which result from the limitation. 
Graduates of general secondary schools may continue education in post-secondary schools with the education programme not exceeding 2.5 years. 
The completion of secondary education is a pre-condition for being admitted to post-secondary schools. 
It is acknowledged by law (i.e. without the necessity to submit opinions of Polish bodies or institutions) that secondary education is confirmed by certificates and other documents which are issued by the educational system of the EU or EFTA Member States which give the right to undertake university studies in the particular state. 
Other certificates or documents on the education obtained in the EU or EFTA Member States may be recognised exclusively by the Education Officer in the course of an administrative proceeding. 
Graduates of the branch school of the 1st degree may continue education: 
at the branch school of the 2nd degree to obtain a diploma which confirms the professional qualifications in the profession which is taught on the level of a technician and to obtain secondary branch education. 
After passing the matriculation examinations, graduates of the branch school of the 2nd degree will be able to undertake university studies (education in the branch school of the 2nd degree will start in September 2020); 
at general secondary schools for adults, starting from the second degree, to obtain secondary education and take the matriculation examination in order to continue education at a university; 
in vocational qualification courses which are organised by public and non-public schools which offer vocational education, centres of practical education and centres of lifelong learning, as well as by institutions of the labour market. 
Higher education 
The higher education system comprises of: 
undergraduate studies - which are a form of education for candidates who have obtained the matriculation certificate and end by acquiring the qualifiLIVING cations of the first degree (with the degrees obtained: bachelor, engineer, or any equivalent); 
graduate studies - which are a form of education for candidates who have obtained at least the qualifications of the first degree and end by acquiring the qualifications of the second degree (with the degrees obtained: master, master engineer, or any equivalent); 
uniform master studies - which are a form of education for candidates who have obtained the matriculation certificate and end by acquiring the qualifications of the second degree (with the degrees obtained: master, master engineer, or any equivalent); 
studies of the third degree - which are PhD studies carried out by an authorised organisational unit of the university, a scientific institute of the Polish Academy of Sciences, a research institute or an international scientific institute which operates in the territory of Poland and has been founded under separate provisions, which are devised for candidates who have obtained the qualifications of the second degree and end by acquiring the qualifications of the third degree (with the degrees obtained: doctor or doctor of arts); 
post-graduate studies - which are a form of education for candidates who have obtained at least the qualifications of the first degree, carried out by a university, a scientific institute of the Polish Academy of Sciences, a research institute or the Medical Centre for Post-Graduate Education, and end by acquiring the post-graduate qualifications. 
Only those persons who have obtained the matriculation certificate or the matriculation certificate and a certificate confirming results of the matriculation examination by relevant subjects can apply for admission to a university. 
The admission rules and mode are determined independently by universities. 
Universities determines which results of the matriculation examination are a basis for being admitted to the undergraduate or uniform master studies. 
Universities may organise additional entrance examinations only if they are necessary to verify artistic skills, physical fitness or special predispositions to undertake studies in a particular field, which are not verifiable under the matriculation examination or in case candidates have obtained their matriculation certificate in a foreign country. 
It is acknowledged by law (i.e. without the necessity to submit opinions of Polish bodies or institutions to the university) that secondary education along with the rights to apply for university studies at Polish universities are confirmed by the certificates or other documents which are issued by the educational system of the EU or EFTA Member States to give the right to undertake university studies in the particular state. 
There is a principle for recognising foreign rights to undertake university studies to an analogous extent. 
Therefore, foreign certificates which give the right to apply for studies in certain field and types of higher education in the particular EU or EFTA Member States give the right to apply for university studies with the same or similar curricula in Poland. 
The rights for university studies which have been obtained in a foreign country and their scope should be documented before going to Poland. 
Higher studies may take the form of fulltime and part-time studies. 
The academic year lasts from October until June. 
It is divided into two semesters. 
There are currently 401 universities in Poland, with 132 public universities, 261 non-public universities and 8 religious universities among them. 
Graduates of the studies of the first degree can obtain the following professional degrees: 
architect engineer - after achieving the learning results which are specified for the qualifications of the first degree in the field of architecture; 
landscape architect engineer - after achieving the learning results which are specified for the qualifications of the first degree in the field of landscape architecture; 
fire safety engineer - for fire fighters of the State Fire Service after achieving the learning results which are specified for the qualifications of the first degree in the field of safety engineering, specialty of fire safety engineering at the Main School of Fire Service at the courses organised for the fire fighters of the State Fire Service; 
engineer - after achieving the learning results which are specified for the qualifications of the first degree and learning results to obtain engineering competences; 
bachelor of nursing - after achieving the learning results which are specified for the qualifications of the first degree in the field of nursing; 
bachelor of obstetrics - after achieving the learning results which are specified for the qualifications of the first degree in the field of obstetrics; 
bachelor - after achieving the learning results which are specified for the qualifications of the first degree in other fields excluding those mentioned in points 1-6. 
Graduates of the studies of the second degree can obtain the following professional degrees: 
master architect engineer - after achieving the learning results which are specified for the qualifications of the second degree in the field of architecture; 
master landscape architect engineer - after achieving the learning results which are specified for the qualifications of the second degree in the field of landscape architecture; 
master fire safety engineer - for fire safety engineers after achieving the learning results which are specified for the qualifications of the second degree in the field of fire safety engineering of the Main School of Fire Service; 
master engineer - after achieving the learning results which are specified for the qualifications of the second degree and learning results to obtain engineering competences; 
master of nursing - after achieving the learning results which are specified for the qualifications of the second degree in the field of nursing; 
master of obstetrics - after achieving the learning results which are specified for the qualifications of the second degree in the field of obstetrics; 
master of arts - after achieving the learning results which are specified for the qualifications of the second degree in the field of arts; 
master - after achieving the learning results which are specified for the qualifications of the second degree in other fields excluding those mentioned in points 1-7. 
Graduates of uniform master studies can obtain the following professional degrees: 
doctor of medicine - after achieving the learning results which are specified for the uniform master studies in the field of medicine; 
dentist - after achieving the learning results which are specified for the uniform master studies in the field of medicine and dentistry; 
veterinarian - after achieving the learning results which are specified for the uniform master studies in the field of veterinary medicine; 
master of pharmacy - after achieving the learning results which are specified for the uniform master studies in the field of pharmacy; 
master of arts - after achieving the learning results which are specified for the uniform master studies in the field of arts; 
master - after achieving the learning results which are specified for the uniform master studies in other fields excluding those mentioned in points 1-5. 
Undertaking studies in Poland by citizens of the EU or EFTA Member States 
The conditions for undertaking and pursuing studies which are valid for Polish citizens also apply to: 
migrant workers who are citizens of the EU or EFTA Member States and their family members, if they live in the territory of Poland; 
citizens of the EU or EFTA Member States and their family members who have obtained the right of permanent residence in Poland; 
citizens of the EU or EFTA Member States and their family members who possess necessary financial resources to support themselves during the studies and can undertake and pursue higher studies, PhD studies, enrol in other forms of education, as well as participate in scientific research and development projects under the conditions which are valid for Polish citizens. 
However, the persons do not have the right to receive social scholarships, special scholarship for persons with disabilities and aid payments. 
The above mentioned persons my start higher studies upon the completion of the recruitment procedure which is valid for Polish citizens who apply for full-time studies. 
Should they be admitted to the studies, they have - as Polish students and PhD students - the right to apply for the so called motivational scholarships (i.e. the scholarships for the best students, scholarship for exceptional results or exceptional scientific or sport achievements). 
The citizens may also apply for the studies and for pursuing them in a mode and under conditions which differ from those which are valid for Polish citizens, i.e. under the conditions which are valid for citizens of any states, excluding the EU and EFTA Member States. 
Fees charged by public universities in Poland 
Public universities may charge fees only for educational services which are related to: 
teaching part-time students and part-time PhD students; 
repeating specific classes of full-time studies and full-time PhD studies due to unsatisfactory learning results; 
carrying out studies in a foreign language; 
organising extra-curricular classes, including classes to supplement learning results which are necessary to take up second-degree studies in a particular field; 
carrying out post-graduate studies, further training courses, and trainings; 
confirming the learning results. 
Lifelong learning and vocational education 
Adult persons may enrol in primary school for adults, lower-secondary schools for adults and general secondary schools for adults, as well as take general competence courses, and in case of vocational education - in the out-of-school forms as part of lifelong learning (in vocational qualification courses, vocational skills courses and other courses which enable to acquire and supplement knowledge, vocational skills and qualifications) and in selected post-secondary schools. 
Vocational qualification courses are those courses which are carried out in accordance with the teaching programme on the basis of the education programme in one professional qualification. 
Institutions which carry out vocational qualification courses are obliged to include in the curriculum of the organised course any and all components for the respective qualification which are specified in the programme basis. 
Upon the completion of the course, it is possible to take an examination to confirm the qualifications in a particular profession with regard to the respective qualification. 
Diplomas which confirm the vocational qualifications in the respective profession may be granted to those persons who possess the required level of education for the respective profession (branch or secondary basic education respectively) and pass an examination in all qualifications in the respective profession, i.e. possess certificates that confirm that they have obtained the qualifications specified for the respective profession. 
Professional qualifications which may be taught in professional courses are included in the classification of professions of vocational education, as specified by Regulation of the Minister of National Education. 
Qualification vocational courses may be organised by: 
public schools which carry out vocational education with regard to the professions they educate for; 
non-public schools which possess the authorisations of public schools and carry out vocational education with regard to the professions they educate for; 
units of lifelong learning, units of practical education, training centres and vocational education centres; 
institutions of the labour market which carry out an educational and training activity; 
units which carry out educational activity under the provisions on the freedom of economic activity. 
System of qualifications in Poland 
Poland uses an Integrated System of Qualifications. 
Its objective is to support lifelong learning, confirm competences and facilitate employment by increasing the transparency of qualifications and the possibilities to compare them in Poland and in foreign countries. 
The Integrated System of Qualifications contains such tools as: 
the Polish Framework of Qualifications - a description of eight levels of qualifications in Poland which correspond to the relevant levels of the European Framework of Qualifications; 
the Integrated Register of Qualifications - a public register kept in the telecommunication and information system to register qualifications under the Integrated System of Qualifications; 
uniform standards for describing qualifications and ensuring the quality of qualifications under the informal education. 
The Integrated System of Qualifications refers to the qualifications which are interpreted as a specific set of learning results (consistent with the established standards) the achievement of which has formally been confirmed by a competent institution. 
In Poland, the Integrated System of Qualifications comprises three types of qualifications: 
qualifications in the education system and higher education; 
“regulated” qualifications which are awarded under other legal provisions (outside of the formal education system); 
“market” qualifications which are awarded without any legal basis embedded in the universally binding law. 
Since 2017, the documents (certificates, diplomas) which confirm the possessed level of qualifications are marked by a graphic sign of the Polish Framework of Qualifications (for complete or partial qualifications). 
Learning Polish 
Courses in Polish are organised by universities and private language schools. 
These include summer courses, semester courses, year-round courses, workshops in Polish or post-graduate studies in teaching Polish culture and Polish as a foreign language. 
The courses have to be paid for. 
Some of them are financed by the Ministry of Science and Higher Education and are free. 
How to apply for work 
By placing a job advertisements, employers mostly request candidates to submit their CV (Curriculum Vitae) which should contain the following information: personal data (name and surname, address, contact telephone, and e-mail), information about professional career (all types of work which has allowed to gain experience which may be useful for the new position), education, as well as the acquired professional qualifications and additional skills. 
The CV should be as concise as possible - should not exceed one or two A4-size page of white paper. 
The CV should be followed by a consent for processing personal data and signed, with the following wording: “I hereby declare that I agree to have my personal data stored and processed for the purposes of the recruitment process (in accordance with the Act of 29 August 1997 on the protection of personal data, as amended)”. 
The motivational letter is the other required document which justified why a particular job offer has been applied for. 
It is more personal than the Curriculum Vitae. 
As a rule, it is handwritten and does not exceed one A4-size page. 
Templates of CVs and motivational letters are available on the Portal of the Public Employment Services in the folder “For the unemployed and job seekers”, or on the Europass Internet website. 
CVs and motivational letters may be delivered in person, by post, or electronically. 
The job advertisement specifies the form to contact with candidates. 
There are also dedicated IT tools to apply to a particular employer or employment agency in Poland. 
Employers make a preliminary selection of the candidates based on their submitted documents, and carry out interviews the short-listed ones.