PESEL, ZUS, NIP… glossary

A personal ID number in Poland (11 digits) — like the Ukrainian RNOKPP. Needed for work, a bank, a doctor, taxes. Issued at the urząd gminy for your place of residence.

A special status for Ukrainian citizens under temporary protection. Grants the right to legal stay and simplified employment (via a PUP notification).

A tax identification number. Mainly needed by sole traders (JDG) and companies. An employee usually only needs a PESEL.

The Social Insurance Institution — Poland's equivalent of a pension fund. Collects contributions for pensions, sick pay, insurance. Part is paid by the employee, part by the employer.

A contribution to ZUS. Withheld from your gross salary: pension (9.76%), disability (1.5%), sickness (2.45%).

The health contribution — 9% of the base. Gives you and your family the right to free treatment in the public NFZ system.

Національний фонд здоров'я. Якщо ви застраховані (платите zdrowotne), лікування в державних лікарнях і поліклініках безкоштовне.

Personal income tax. Withheld from your salary as an advance; once a year you file a PIT-37 return and may get an overpayment refunded.

A declaration to your employer that gives a monthly tax relief (reduces the PIT advance by about 300 zł). Filed with one employer.

The annual tax return for employees. Filed by April 30 for the previous year; part of the tax is often refunded.

Deductible costs that reduce the taxable base. A fixed amount on an umowa o pracę, 20% on an umowa zlecenia.

Your salary “on paper,” before deductions. ZUS, zdrowotne and PIT are still withheld from it. Employers usually quote gross.

Your take-home pay — what actually lands in your account after all deductions.

Трудовий договір. Найбільше захисту: відпустка, лікарняні, обмеження на звільнення. All внески ZUS обов'язкові.

A contract of mandate, often hourly. More flexible, but fewer guarantees. Sickness cover is voluntary; students under 26 have no contributions.

A contract for a specific work/result. No ZUS contributions, but only for a defined outcome, not ongoing work. Tax authorities scrutinize this closely.

Довідка про роботу, яку роботодавець зобов'язаний видати при звільненні. Підтверджує стаж і потрібна наступному роботодавцю.

A simplified basis for hiring a foreigner (up to 24 months). Registered by the employer with the PUP. A cheaper, faster route than a permit.

A work permit from the voivode for a foreigner employed by a Polish company. Needed when an oświadczenie isn't available for your country.

A residence card confirming a foreigner's right to live in Poland legally for a set period. Issued after a positive residence-permit decision.

A document for people of Polish origin. Grants benefits: exemption from a work permit, a free D visa, simplified residence procedures.

The head of a voivodeship (region); their office issues work and residence permits to foreigners.

The district labor office. Registers oświadczenia and notifications about employing foreigners.

A national long-term visa (over 90 days), including for work (purpose code 06). Unlike visa-free travel, it allows you to work.

Registration of your place of residence with the gmina. Often needed for other paperwork; it's free.

A housing rental agreement. Protects both the tenant and the landlord. Check the deposit (kaucja) amount and its refund terms.

A rental deposit (usually one month's rent). Refunded when you move out, if the place isn't damaged.

Overtime hours. Paid with a premium: +50% on weekdays, +100% on Sundays, holidays and nights.

Оплачувана відпустка на umowa o pracę: 20 днів на рік (стаж <10 років) або 26 днів (стаж ≥10 років).

An electronic sick note. Paid on an umowa o pracę (80% of your rate); on an umowa zlecenia, only if the voluntary sickness contribution was paid.

The state-set minimum wage. In 2026 — 4,806 zł gross/month or 31.40 zł/hour. Paying less is not legal.

The tax-free portion of income — 30,000 zł a year. No tax is charged on it; this is often the reason for a refund on the PIT-37 return.

A relief for workers under 26: no PIT is withheld at all. That's why net pay for younger workers is noticeably closer to gross.

A statement from your employer about your annual income and tax advances paid. Used as the basis for filling out the PIT-37 return.

A government online service where the PIT-37 return is already partly pre-filled. You need to check and approve it — the overpayment refund often shows up here.

A tax advance the employer withholds from your salary every month. At year end it's compared to the actual tax owed and any overpayment is refunded.

A probationary period at the start of a job (up to 3 months). Same terms, but a shorter notice period for termination.

Notice of contract termination. The period depends on your work record and contract type; you can't be dismissed “on the spot” without grounds.

A medical checkup before starting work — paid by the employer. Charging the candidate for it is illegal.

Mandatory workplace safety training before starting work. Conducted and paid for by the employer, not the employee.

A cash payout for unused leave — paid when your employment ends.

A temporary residence permit (usually up to 3 years). A karta pobytu is issued on its basis.

A Polish app for Ukrainian citizens under temporary protection — an electronic status document and PESEL UKR.

Poland's government app with digital documents (mDowód, etc.). Your status and data are also verified here.

A Polish instant-payment system using a code from your banking app. Convenient for paying and transferring money without a card.

Utility charges for housing. Check whether they're included in the rent or billed separately — it significantly changes the real cost.