Employee Benefits in Poland 2025

Employee Benefits in Poland 2025

Summary

The report provides in-depth industry analysis, information, and insights of the employee benefits in Poland, including an overview of the state and compulsory benefits in Poland, detailed information about the private benefits in Poland, insights on various central institutions responsible for the administration of the different branches of social security and the regulatory framework of the employee benefits in Poland.

Poland has a well-developed social security system that covers the risks of employees, self-employed persons, and their family members. Poland has two special insurance schemes-

• The Social Insurance Institution (Zakład Ubezpieczeń Społecznych; ZUS) was established on October 24, 1934.
• The Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Społecznego; KRUS).

The ZUS is the Polish state organization responsible for the social insurance benefits of employees and the KRUS is the Polish social insurance fund that provides benefits to farmers. The ZUS is supervised by the Ministry of Family and Social Policy (MRiPS) and is responsible for sickness and maternity cash benefits, as well as pensions for retirement, invalidity, survivors, accidents at work, and occupational diseases.

The ZUS is also responsible for the collection of social insurance and health insurance contributions, as well as contributions to the Labor Fund (Fundusz Pracy) and the Guaranteed Employee Benefits Fund (Fundusz Gwarantowanych Świadczeń Pracowniczych). The pension system in Poland was reformed in 1999 and replaced the pay-as-you-go (PAYG) retirement system with a three-pillar retirement system, comprising Pension Institutions, Open Pension Funds, and Voluntary Occupational Pensions.

Key Highlights

• The Polish Social Insurance Institute (ZUS), Open Pension Funds, Social Welfare Institutions, and National Health Fund (NFZ) are responsible for the functioning of the overall social security system.
• A person’s national insurance contribution is determined based on their income.
• An insured person who is unemployed or unable to work and whose benefits have been exhausted is entitled to a credited contribution.
• In addition to the mandatory contributions to the statutory pension scheme, the majority of employers in Poland contribute to supplementary Occupational Pension plans under Pillar III.

Scope

This report provides a detailed analysis of employee benefits in Poland-

• It offers a detailed analysis of the key government-sponsored employee benefits, along with private benefits
• It covers an exhaustive list of employee benefits, including retirement benefits, death in service, long-term disability benefits, medical benefits, workmen's compensation insurance, maternity and paternity benefits, family benefits, unemployment benefits, long-term care benefits, minimum resources benefit, leaves and holidays and private benefits
• It highlights the economic and regulatory situations relating to employee benefits in Poland

Reasons to Buy

• Make strategic decisions using in-depth information related to employee benefits in the country
• Assess employee benefits of the market, including state and compulsory benefits and private benefits
• Gain insights into the key employee benefit schemes offered by private employers in the country
• Gain insights into key organizations governing employee benefits market, and their impact on companies