Accomodation (koszty mieszkania)

Living and working
in Poland
1
General information
Poland lies in the central part of the European continent, the geometrical centre of
which is near Warsaw. This is where the lines from Nordkyn in Norway to Matapan in
Greece, and from Cabo da Roca in Portugal to the central Urals intersect. The
boundary between the East and West European continental masses also runs through
Poland.
Poland's surface area is 312,683 sq km (plus 1,200 sq km of inland waters, and 8,700
sq km of territorial waters). This makes it the ninth largest country in Europe, after
Russia, Ukraine, France, Spain, Sweden, Germany, Finland and Norway, and the 63rd
largest in the world.
2
The country has a roughly circular shape with a characteristic narrow spit of land, the
Hel Peninsula, jutting out 34 km into the Baltic Sea, with an average breadth of just
500 m. Poland's geometrical centre lies some 20 km north-east of Łódź. The maximum
north-to-south and west-to-east distances are 649 km and 689 km respectively.
The northernmost point is Cape Rozewie (54 50'N), the southernmost is Mt Opolonek
in the Bieszczady Mountains (49 00'N); the easternmost is the River Bug near
Strzyżów (24 09'E), and the westernmost is the River Oder near Cedynia (14 08'E). In
summer days are longer in the north by about an hour than in the south; and shorter by
an hour in winter. Poland lies in the Central European time zone, with East European
time operating in summer.
To the west, Poland has a border of 467 km with Germany, to the south with the Czech
Republic (790 km) and Slovakia (541 km); to the east and north-east with Ukraine
(529 km), Belarus (416 km), Lithuania (103 km) and Russia (210 km). The total length
of Poland's land and sea borders is 3,496km.
3
322,577 sq km
Area
38.7 Mil.
Population
124
Density/sq km
Capital
Administrative division
Warszawa (Warsaw) 1.65 Mil.
16 provinces (wojewodztwa)
President:
Aleksander Kwasniewski (since 1995)
Parliament
the Sejm 460 deputies, the Senate 100 deputies (four-year term)
Currency
1 Zloty (PLN) = 100 Groszy, EUR 1 = aprx. .PLN 4.1
GMT+1h
Time
Religion
Nationalities
Life expectancy
Catholics 90.7 %, Orthodox 1.4%, others 7.9%
Poles 98.5 %, Ukrainians 0.6%, Germans 0.5, others 0.4%
68 years men, 77 years women
3,910 USD per capita
GDP
3.5 % (year 2004)
Inflation
Average monthly salary
EUR 558 (year 2004)
Unemployment
18.8 % (April 2005)
Urbanization
65%
Literacy
99%
Tourism
14 million tourists visit Poland every year, Poland ranks 14th in
the world as a tourist destination.
Border countries
Germany (467 km), Czech Republic (790 km), Slovakia (538
km), Ukraine (529 km), Belarus (416 km), Russia (210 km),
Lithuania (103 km), Baltic coastline (788 km)
Surface
Poland consists mostly of lowlands, the lowest point - the village
of Racki Elblaskie 1.8 meters below the sea level.
Mountains
On the Southern border, High Tatra (highest peak Rysy 2,499
m), Bieszczady, Beskid, Karkonosze, Gory Stolowe
Main Rivers
The deepest Lake
the Vistula (Wisla) 1,047 km, the Odra, the Bug, the Warta
Sniardwy (Mazury) 113,8 sq km
23
National Parks
4
We list below all eighteen cities with more than 200.000 inhabitants.These cities can
be considered as centres, along with four smaller provincial capitals Olsztyn
(Warmińsko-Mazurskie), Rzeszów (Podkarpackie), Opole (Opolskie) and Gorzów
Wielkopolski (Lubuskie).
5
Other 24 cities has population exceeding 200,000: Bytom, Zabrze, Olsztyn, BielskoBiała, Rzeszów, Ruda Śląska, Rybnik, Wałbrzych, Elbląg, Tychy, Płock, Dąbrowa
Górnicza, Opole, Gorzów Wielkopolski, Włocławek, Tarnów, Zielona Góra, Chorzów,
Koszalin, Legnica, Kalisz, Grudziadz, Słupsk, and Jastrzębie- Zdrój
More information:
www.poland.gov.pl,
www.polska.pl,
www.polskaturystyka.pl,
www.europa.eu.int/eures
Public holidays and customs
Poles are seen as a nation of fun people who enjoy festivities, traditions and centuriesold customs. The most ancient rituals, especially those dating back to pagan times,
have long lost their magical character, becoming a colourful vestige of the past and
a form of amusement. Links with tradition are felt the strongest during the greatest
religious feasts, such as Christmas, Easter, Corpus Christi processions and All Saints’
Day.
The two main national holidays are the anniversary of the restoration of independence
in 1918, celebrated on 11 November, and the anniversary of the passing of Poland’s
first Constitution on 3 May 1791. These are official holidays with ceremonies,
marches, concerts and other festivities. Other holidays, quite different in character,
include Women’s Day (8 March; (originally communist feast when men should show
their appreciation of women with a flower or a gift), Mother’s Day (26 May),
Granny’s Day (21 January) and Children’s Day (1 June), all less public and celebrated
first and foremost at home ( like Fat Thursday – the day of eating doughnuts – the last
Thursday of the Carnival).
6
Public holidays
January 1: New Year’s Day
Easter Sunday and Monday (first Sunday after the first spring full moon, 2005: Easter
Monday is March 28)
May 1: Labor Day
May 3: Constitution Day (on the anniversary of May 3, 1791 Constitution proclamation)
Corpus Christi: (Thursday of the ninth week after Easter; in 2005: May 26)
August 15: Assumption of Virgin Mary, Polish Army Day (on the anniversary of the
victorious battle of 1920 against Russian army fought on the outskirts of Warsaw)
November 1: All Saints’ Day
November 11: National Independence
Day (Poland regained its independence
in 1918 after 123 years of partitions)
December 25, 26: Christmas
More information:
www.poland.gov.pl
www.europa.eu.int/eures
Emergency and informative phone numbers:
From stationary phones:
Police
997
Ambulance
999
Fire Brigade
998
Train Information
94 36
Medical Information
94 39
National Information about Offices, Trade, 94 34
Services and Production
7
* Using mobile phones remember to dial the local code before the number, for
example:
22 – 997 – to call the police in Warsaw. If you don’t know the local code, dial the
general emergency number for mobile phones: 112. The operator alarms the most
appropriate emergency unit. We recommend using direct emergency numbers in case
of danger (997, 999, 998) because still in some areas the general emergency number
(112) doesn’t work properly.
Accommodation (apartment costs)
Apartment purchase
Apartments of varying size are available on the Polish primary and secondary real
estate markets. Prices vary depending on standard, usable area and city. The most
expensive apartments are in big cities, e.g. Warsaw, Cracow or Poznan, where the
price per square meter is in the range of PLN 2,700 to PLN 4,600. In smaller towns
with a population of fewer than 100,000 inhabitants apartments are much cheaper with
prices starting from PLN 1,800 per square meter. Second-hand apartments are often
available at bargain prices (as low as PLN 1,000 per square meter), but they typically
require renovation.
Information on apartments for sale is available from real estate agencies, websites and
classified pages of local daily and national weekly papers (e.g. Kontakt).
8
Apartment rental
Rental of a two-room apartment in a big city (with a population of more than 100,000)
will cost in the range of PLN 900 monthly, excluding gas, electricity, water and
telephone bills. A monthly rent in a smaller town (with a population of fewer than
100,000) varies from PLN 400 to 600, depending on the standard of the apartment.
In accordance with existing laws, rental contracts are concluded for a three-year
period. A deposit in the amount equal to 100% or 200% of a monthly rent must be
submitted at the time of signing the contract. The only document required to be
produced when signing the contract is a personal identity card.
Information on apartments for rent is available from local daily and national weekly
papers (e.g. Kontakt) . Rental services are also offered by real estate agencies.
Driving license and road rules:
• Foreign drivers can use a driving license from their home country or an
international driving license for up to six months after entering Poland.
Afterwards they are obliged to pass through local examinations which
presuppose the knowledge of Polish language.
• Highest speed: 50 km/hour in towns from 5 AM to 11 PM and 60km/hour from
11 PM to 5 AM, 90 km/hour outside urban areas,110 km/hour on dual
carriageways and 130 km/hour on motorways.
• Traffic is right side.
• Permitted alcohol content in blood is
0.2 promilles.
• Passing lights must be used all day
between November 1 and March 1.
• Polish fines range from 50-500 PLN
(speeding).
• Seatbelts must be worn by both front seat and back seat passengers and it is
prohibited to use hand-held mobiles while driving.
• Cars must be equipped with fire extinguisher, first-aid kit and hazard-warning
reflexive triangle.
• Caution signs and plates explaining the type of obstacle and danger have
a yellow background.
9
Access to Polish labour market
The question of foreigners’ work in
Poland is regulated on the base of the
act enacted on 20th of April 2004,
concerning
the
promotion
of
employment and labour market
institutions.
A foreigner is allowed to work on the
territory of the Republic of Poland
only if one possesses a work permit,
issued by the Wojewoda appropriate
for the location of employer. This
requirement does not, concern citizens of the European Union Member States and
citizens of those states the EU signed an agreements on the free movement of people
with. However, there is a possibility to use the rule of reciprocity up to employment of
equivalent means or restrictions, which are the subject of Appendix XII, point 2,
paragraph 11 of the Treaty of Accession of the Czech Republic, Estonia, Cyprus,
Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (article 87 of the
said act).
On the base of rule of the free movement of people within the EU (article 39 of the
Treaty establishing the European Community), citizens of the EU do not need a permit
to start working in Poland. However, there is an exception, on the base of restrictions,
provided in the Accession Treaty concerning Polish citizens who would like to work in
the EU countries. On that base Poland is granted a right to use equivalent means and to
establish limitations for the citizens of the EU and the EEA countries, who would like
to work in Poland (so called transitional periods). Poland has introduced the restraints
of foreigners’ work – citizens of the EU Member States; on a legal ground of
Ordinance of the Minister of Economy and Labour dated 26th May 2004 concerning
the limitations in accession to work of foreigners in the territory of the Republic of
Poland (published in Dz. U dated 31st May 2004), issued on the base of delegacy of
legislative power, from the mentioned bill concerning the promotion of employment
(the Ordinance is called onwards the Transitional Ordinance).
Mentioned restraints concern the citizens of Austria, Belgium, Denmark, Finland,
France, Greece, Spain, Iceland, Liechtenstein, Luxembourg, Netherlands, Germany,
Norway, Portugal and Italy, but yet the citizens of Denmark, Netherlands, Norway and
Italy are given work permits without following rules concerning the situation on the
local labour market neither criteria of giving promises and permissions for work for
foreigners. The restraints do not concerns citizens of Ireland, Sweden and Great
Britain, who are allowed to work in Poland without having a work permit.
More information: www.cie.gov.pl , www.mgip.gov.pl , www.europa.eu.int/eures .
10
How to find a job
Job databases
1. general job databases
2. specialist job databases
The best source of information on job offers in Poland is the internet, where you can
find various consultancy sites, job exchanges, job offers, press adverts, newsgroups
and company information. Information can be searched for using different selection
and arrangement criteria such as, for instance, a preferred job or position.
A general job database is available at http://www.epuls.praca.gov.pl. There you will
find job offers posted by the Polish Public Employment Services (Poviat Labour
Offices).
The following sites are also recommended as a source of job offers:
http://www.jobs.pl
http://www.hrk.pl
http://www.jobpilot.pl
http://www.pracuj.pl
http://praca.onet.pl
http://www.gazeta.pl/praca
http://www.cvonline.pl
http://www.topjobs.pl
http://www.pracaonline.pl
There are also specialist databases intended for specific professionals. These include:
http://www.jobuniverse.pl
http://www.it-gazeta-praca.com.pl
http://www.mostwantet.com.pl
http://www.kadry.info.pl
http://www.mp.pl
http://www.pfm.pl
- IT professionals
- IT professionals
- IT professionals
- IT professionals
- medical and pharmaceutical professionals
- medical and pharmaceutical professionals
Temporary and seasonal jobs are advertised at:
http://www.absolwent.net
http://www.workservice.pl
- a site for students and graduates
- a site for temporary workers
It should be kept in mind that the internet is a fast changing medium. Therefore,
certain sites may go out of service while new ones may be added.
Press
High unemployment makes it difficult to find a job in Poland. To gain a general
overview of the Polish labour market, it is advisable to visit an office of the Public
Employment Services (Publiczne Służby Zatrudnienia) or browse job averts in
newspapers. The most popular Polish dailies where job adverts can be found are:
11
• Rzeczpospolita – the Wednesday supplement “Moja Kariera”,
• Życie Warszawy – the Wednesday supplement “Praca i Nauka”,
• Gazeta Wyborcza – the Monday supplement “Praca”.
These supplements typically feature job adverts for managers, executives, assistants,
finance specialists, banking specialists, engineers, IT specialists, accountants,
secretaries and office support staff.
Job adverts can also be found in each local daily, but these are typically limited to a
particular region (voivodeship) and more likely to be targeted at blue-collar
professions such as carpenters, welders, drivers, construction workers, etc. Certain
papers, e.g. Gazeta Wyborcza, publish job adverts on their websites. Job offers for
teachers are also available from the educational sections of the municipal offices.
Employment Services
The websites of the Public Employment Services in Poland:
www.mgip.gov.pl
Ministry of Economy and Labour
www.praca.gov.pl
information service on Polish labour offices
www.epuls.praca.gov.pl job finding service
The websites of the Voivodeship Labour Offices (operating at a regional level) offer
links to the sites of the Poviat Labour Offices (operating at a district level), where a
variety of job offers are featured (www.praca.gov.pl/index.php?=units). Operating
within the framework of the Public Employment Services, the Poviat Labour Offices
and the Information and Career Planning Centres (Centra Informacji i Planowania
Kariery Zawodowej) offer visitors computer and internet access as well as an
opportunity to browse local and national papers.
Individuals wishing to register as unemployed with the Public Employment Services
are required to submit school-leaving certificates, employment certificates and a
personal identity card. Existing laws do not permit foreigners to obtain unemployed
status, unless they have a settlement permit or a refugee status in the Republic of
Poland, or seek for and take up employment or other gainful occupation in the Polish
territory (i.e. have a permanent residence permit and a permit to work in Poland).
Personnel placement agencies
In Poland, like in other EEA countries, job can be searched for using various methods
and techniques. It is a well-known fact, however, that the chances of employment are
much higher if a job application (CV and cover letter) is filed directly with a
prospective employer. Jobs can also be searched for with the assistance of the Public
Employment Services or through press adverts and the internet. Another possibility is
to use the services of personnel placement agencies (agencje doradztwa
personalnego), which have been operating on the Polish market for several years now.
12
Recruitment through such agencies is increasingly popular in big industrial cities (with
a population of more than 100,000), e.g. Warsaw, Poznan and Cracow. Temporary and
seasonal employment agencies are operating on similar principles.
Personnel placement agencies often advertise their services on the internet. You may
find that these agencies operate under different names, including personnel selection
(dobór personalny), human resources selection (dobór kadr) or private job agency
(prywatne pośrednictwo pracy). A list of job agencies can be obtained from the
Voivodeship and Poviat Labour Offices and the Information and Career Planning
Centres.
Job application
In Poland, the recruitment process typically
commences with the submission of
a curriculum vitae and a cover letter. A CV is
a record of a candidate’s professional career.
Typically, the CV fills one side of white A4
paper (in no case should it exceed two sides)
and includes such details as personal data,
a photo (if required), education, professional
experience, skills, interests and additional
information. The content of the CV is
arranged in a table-like format. Each CV includes consent for processing personal data
which is signed in writing of the applicant.
Another important document is a cover letter, in which the candidate states their
reasons for applying for the job. It is more personalised than a CV. The cover letter
should not exceed one A4 page and should be signed in writing.
Recognition of professional qualifications
Recognition of education for professional purposes
Each state is free to chose which professions it wants to regulate. Each particular
profession may be regulated in some countries and not regulated in others. A regulated
profession is a profession subject to regulations laid down in separate provisions,
setting out qualification requirements and conditions for the pursuit of this profession,
or in other words, a regulated profession is a profession which by law or regulation
requires authorization, registration or the equivalent. This authorization or registration
is often connected with the requirement of a particular, specified education and
training. In these cases, when the profession in Poland is regulated, holders of foreign
qualifications obtained in other member state need official recognition. In all other
13
(non-regulated) professions it is up to the employer to decide whether to employ the
holder of foreign qualification obtained in other EU country or not. This applies only
to the citizens of the EU countries and those of the countries belonging to the
European Economic Area, as well as Switzerland.
The applications for the recognition of professional qualifications should be submitted
to the competent authority relevant for each profession. The competent authorities for
each professions can be found in the database on regulated professions :
BUREAU FOR ACADEMIC RECOGNITION AND INTERNATIONAL EXCHANGE
ul. Smolna 13, 00-375 Warszawa
Tel.+48 22 826-74-34
Fax: +48 22 826-28-23
e-mail: [email protected]
website: http://www.buwiwm.edu.pl
The Bureau collaborates with a network of offices of ENIC (European National
Information Centre for Academic Recognition and Mobility)/NARIC (National
Academic Recognition and Information Centre). In most of the Member States of the
European Union, NARIC offices also act as information centres regarding a common
system of recognition of professional qualifications (in the sense of general directives).
Such a function is also performed by the Bureau for Academic Recognition and
Professional Exchange within the framework of the Polish system.
During the recognition procedure the competent authority may ask the Bureau for
Academic Recognition and International Exchange to issue an opinion on educational
part of the qualification (level of education). Once the opinion of BfAR is received, the
relevant competent authority takes the decision on recognition and sends it to the
applicant. In case some evidence is missing, the relevant competent authority asks the
applicant to complete it. The decision on recognition of qualifications must be taken
within four months after all the necessary documents are submitted.
Higher education diplomas and academic degree
The holders of foreign higher education diplomas have to apply to the council of
faculty (or other basic organizational unit of a Polish higher education institution). The
higher education institution they apply to must be chosen among those which have
right to award the academic degree of doktor of a given field of science.
In case of countries with which Poland has signed agreements on the recognition of
qualifications, the holders of foreign diplomas can use Polish professional titles
equivalent to those obtained abroad as far as the higher education institutions which
issued the diploma are State-recognised ones. Apart from the countries mentioned
before the diplomas from Germany and Austria are recognised in Poland, but only for
academic purposes (i.e. when their holders want to perform further studies in Poland).
14
Foreign scientific degrees are recognised in Poland on the basis of the Regulation of
the Chairman of the Council of Minister on the Rules and Procedure for Nostrification
of Academic Degrees Obtained Abroad (July 22,1991). The procedure of recognition
is similar to that of higher education diplomas. Bodies which can nostrify academic
degrees are the councils of faculties which are entitled to award the degree of doktor
habilitowany.
Similarly, the academic degrees obtained in the countries with which Poland has
signed an agreement on the recognition are recognised automatically. However, some
of these agreements (with Syria, Libya, former Yugoslavia, Croatia, Slovenia,
Germany and Austria) concern only the doktor degree (doktor habilitowany and
profesor are excluded). Besides, the agreements with Germany and Austria recognise
the degree of doktor only for academic purpose (that is when the person wants to
obtain a higher academic degree in Poland).
More information: www.buwiwm.edu.pl , www.cie.gov.pl , www.menis.gov.pl
System for the co-ordination
of social security schemes
The E-forms
Free access to the national labour markets of the EU member states for all EU citizens
includes a right to equal treatment in respect of working conditions, as well as the right
to social and economic integration of the migrant worker and his/her family in the host
state. This is complemented and supported, by a system for the co-ordination of social
security schemes which ensure the mutual recognition of the most qualifications. That
allows to acquired rights for certain benefits while changing the host state The legal
regulations for the system for the social security schemes and the free movement of
persons are defined by the Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on
the application of social security schemes to employed persons and their families moving
within the Community (Official Journal L 149 of 05.07.1971).
15
E FORMS
E forms are part of a universal system that speeds up the applications for benefits in
other member states. E forms are recognised by all European Economic Area
(EEA) member states. There are different applicable E forms depending on the kinds
of claimed benefits:
E100 series: entitlement to sick and maternity benefits;
E200 series: calculation and payment of pensions;
E300 series; for entitlements related to employment;
E400 series: entitlement to family benefits.
The E 104 form is a record of a person’s periods of insurance and is issued for the
purpose of adding up the periods of insurance, employment and residence. It can be
applied for by a person intending to take out insurance coverage in another member
state, in which entitlement to insurance benefits is conditional on the length of
insurance. The E 104 forms will be available from the offices of the National Health
Fund having jurisdiction over the applicant’s place of residence. The website of the
National Health Fund at www.nfz.gov.pl provides links to all of its regional offices.
E 300 SERIES
E 300 series is the carrier for information connected with rights acquired though
employment in one EU member state while moving to other EU member state. The
most recognizable are:
E 301 - a certificate of your contributions in your own country for the purpose of
the granting of employment benefits. The E 301 form that serves to document the
periods of employment and insurance will be available from the Voivodeship Labour
Offices starting from 1 May 2004. Links to the websites of the Voivodeship Labour
Offices are available at the following address:
www.praca.gov.pl/index.php?=units.
E 303 - a certificate indicating your rights to transfer unemployment benefits to
other member state.
A form E 303 entitles you to unemployment benefits for a maximum of three months
while you are seeking work in Poland or in the other EEA country. The form shows
the date on which your eligibility starts and the date on which it ends.
In order to receive unemployment benefits from the start date set out on the form, you
have to register with the public employment service of Poland within seven days from
the start date shown on the form. The date is stated under item 3 of your form E 303. If
you wait longer than seven days to register, you will only receive unemployment
benefits from the date on which you register.
Applicable Labour Office in Poland will pay your benefits. You will receive the same
amount as you would have received in your country, but converted to the currency of Poland.
16
Unemployment insurance
There is the Labour Fund in Poland, which is an earmarked fund of the Minister of
Economy and Labour dedicated to financing first and foremost unemployment benefits
and unemployment relief projects. Employer contributions to the Fund are mandatory
while no charges are imposed on employees.
A mandatory contribution to the Labour Fund represents 2.45% of the employee’s
gross wages, which may not be lower than the minimum wages of PLN 824 per month
(i.e. the minimum contribution is PLN 31.75).
These amounts are paid by employers together with other compulsory contributions to
the Social Security Institution (ZUS), where they are kept at the dedicated account of
the Labour Fund. The ZUS is also responsible for ensuring that contributions are
properly paid by employers. Accordingly, it has available detailed information on the
fulfilment of payment obligations.
Detailed information is available from the official site of the Ministry of Economy and
Labour at www.mgip.gov.pl and the site of the Social Security Institution at
www.zus.gov.pl.
The unemployment benefit amounts to PLN 521.90 as from the 1st of June 2005.
17
Setting up a business in Poland
The principal act governing business activity in Poland, namely, the Business Activity
Law of 19 November 1999, gives to the Polish and foreign entities equal rights to take
up and conduct business activities in Poland. This also applies to the specific rules and
regulations issues per industry sector. Foreign entrepreneurs may, subject to the
principles of reciprocity, take up and conduct business on the basis of the same
principles as those applicable to entrepreneurs having permanent residency or a
registered office in Poland, unless international agreements ratified by Poland provide
otherwise. In case of lack of the principles of reciprocity, foreign entrepreneurs may
conduct a business activity on the territory of the Republic of Poland only in the form
of a limited partnership, limited liability company or a joint stock company. They can
also join such partnerships or companies, and hold or purchase their shares.
There are several legal forms of conducting business in Poland: Below you can find
most popular ones in Poland.
Branch office,
Joint Stock Company,
Limited Liability Company,
Representative office,
Civil partnership.
Companies established under Polish law, as well as branches of foreign Companies
must:
1. Determine the structure of the office, e.g. set up an
Incorporation or not,
2. Apply for entry into the Register of Entrepreneurs,
3. Apply for REGON statistical registration number,
4. Open a bank account,
5. Registration with the Revenue Office. Apply for a
Taxpayer's Identification Number (NIP),
6. Register the company with the Social Security
Office (Zakład Ubezpieczeń Spolecznych),
7. Order a company stamp and a sign-board.
18
Income tax
All individuals working and earning in Poland are required to pay taxes. The
obligation to pay taxes is stipulated in the Article 84 of the Constitution of the
Republic of Poland while detailed tax arrangements concerning basic rights and
obligations of taxpayers are laid down in the Law on Personal Income Tax.
An individual who for the first time takes up gainful employment in Poland must
obtain a Taxpayer Identification Number (NIP). To do so, they must fill out a NIP 3
form and file it with the Tax Office having jurisdiction over their place of residence.
Basic personal data of the applicant have to be disclosed when applying for the NIP.
Poland has a progressive income tax system, that is the state taxes those who earn
more at a higher rate. The income tax is calculated on the basis of gross wages less
compulsory social security contributions and deductible costs (i.e. costs incurred in
producing income). The permitted amount of deductible costs is set each year by the
Minister of Finance.
The following tax scale is stipulated in the Law for the year 2005:
Taxable base in PLN
over
37,024
74,048
Tax
up to
37,024
19% less the deductible amount of PLN 530,08
74,048
PLN 6,504. 48 + 30% of surplus over PLN 37,024
PLN 17,611. 68 + 40% of surplus over PLN 74,048
Detailed information is available from the official website of the Ministry of Finance
at www.mf.gov.pl.
19
The Health System
Health care in Poland is financed by a central state budget created to protect health, the
National Health Fund (NFZ). The National Health Fund is the institution, which is
responsible for assuring health services for insured persons and members of their
families. The Fund finances health services and assures refund of medicines within
assigned financial means.
The National Health Fund is composed of:
1. Head office of NFZ
2. 16 regional branches of NFZ established
in accordance with the territorial division
of the country.
Public and non-public health care providers
which have concluded contracts with the
competent regional branch of the National
Health Fund are obliged to provide services within the general health insurance
system. Health care providers are above all: doctors who practice within the health
care system (doctors, dentists), public and non-public health units (hospitals, first aid
stations, dispensaries, health centers), out-patient clinics (individual, individual
specialist, group).
A health premium, alongside with a social insurance premium, are obliged to be paid
for on-going work, i.e. if the payee has a permanent work contract or remains in a
work relationship performing specific assignments. It also concerns foreigners
employed in Poland. As in the case of the obligatory social insurance it is paid by the
employer.
Those insured in the National Health Service have the right to medical care which
ensures health protection, disease and contusions prevention, early detection of
illnesses as well as preventing disability it.
Thus those foreigners employed in Poland have almost the entire range of medical
services ensured, alongside with specialist hospital treatment, surgical operations and
stays in sanatoria. Medical insurance also covers emergency medical care, which
ensures transportation to hospital.
As well as foreigners who have to pay a medical health insurance and can use the
services of the state health service because they are employed on work contracts or
work on assignment, there is another category who can choose whether they want to
enter the health service fund.
Among those who have the right to access the fund, the law lists foreigners remaining
in Poland on the basis of:
•
stay visa to perform work,
•
residence permits,
20
•
temporary residence permits,
•
refugee status granted in Poland,
•
temporary protection on Polish territory.
Additionally, non-obligatory insurance can be paid by:
•
undergraduate- and post-graduate students who study in Poland,
•
graduates who are on obligatory itinerary in Poland,
•
members of convents and alumni of theological seminaries, postulants, novice
and juniors of convents and counterparts in Poland on the basis of visas, residence
permits or temporary residence permits.
Health insurance also covers the members of families of the listed groups staying in
Poland.
People who want to use public health service are
obliged to present a medical insurance card. If
they want to arrange a visit with a specialist they
have to be directed by a general practitioner. In a
state directly threatening life or for women in
labour, medicals care is provided without this
requirement. It is important to pay attention
whether a medical centre for specialist care has
signed an agreement with a state health fund
concerning this service. After Poland's accession
to the EU, all the citizens of member states in
emergencies will have the right to free medical
services on the same conditions as Polish
citizens. Nevertheless, following the regulations
of medical services co-ordination in the EU,
every foreigner entering Poland should have an
E-111 form which will guarantee them access to
medical services. In case of necessity of providing health care, a person from a
member country entitled to health care, staying temporarily in the territory of Poland,
is entitled to free health care on the basis of form E 111 issued in his country,
European Health Insurance Card (EHIC) and in particular cases, also on the basis of a
certificate. Holder of one of these documents will receive free health services at health
care providers who have concluded a relevant contract with NFZ.
In case of lack of these documents patient will be obliged to cover costs of treatment
by himself. The same obligation arises in case of treatment provided by a health care
unit which has no contract with NFZ.
In each case health care providers or pharmacists require submitting a copy of a form
E 111, EHIC or a certificate.
More information: www.nfz.gov.pl , www.europa.eu.int/eures.
21
Important websites in Poland
President of the Republic of Poland
www.prezydent.pl
Chancellery of the Prime Minister
www.kprm.gov.pl
Sejm (lower chamber of parliament)
www.sejm.gov.pl
Senate
www.senat.gov.pl
Civil Service Office
www.usc.gov.pl
Polish legal service
www.prawo.lex.pl
Public Procurement Office
www.uzp.gov.pl
Department of Integration and Negotiations with the
European Union
www.negocjacje.gov.pl
Ministry of National Education and Sport
www.menis.gov.pl
Ministry of Finance
www.mf.gov.pl
Ministry of Economy and Labour
www.mgip.gov.pl
Ministry of Infrastructure
www.mi.gov.pl
Ministry of Culture
www.mk.gov.pl
Ministry of National Defence
www.wp.mil.pl
Ministry of Agriculture and Rural Development
www.minrol.gov.pl
Ministry of State Treasury
www.msp.gov.pl
Ministry of Interior and Administration
www.mswia.gov.pl
Ministry of Justice
22
www.ms.gov.pl
Ministry of Foreign Affairs
www.msz.gov.pl
Ministry of Environment
www.mos.gov.pl
Ministry of Health
www.mz.gov.pl
General Inspector for Personal Data Protection
www.giodo.gov.pl
Polish Chamber of Commerce
www.kig.pl
Polish Agency for Enterprise Development
www.parp.gov.pl
Gateway for Small and Medium Enterprises (SMEs on the capital market,
educational package, legal regulations, newsletter, government policies)
www.e-msp.pl
Getin Gateway (e-business centre, services on tax, financial, legal and customs
matters)
www.getin.pl
Poland company browser (company directory – Panorama Firm)
www.pf.pl
23