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Expat’s Guide Poland

Expat’s Guide Poland - spreadyourwingsabroad.comspreadyourwingsabroad.com/pdf/expats-guide-poland.pdf · • To make your life in Poland easier and more clear. ... To address Poles

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Expat’s GuidePoland

Welcome to Poland 4

State Holidays in Poland 4

Climate in Poland 5

Pole’s mentality 6

Manners and Customs of the Poles 6

Transport in Poland 8

Vacations in Poland 10

Healthcare in Poland 10

Working visa preparation 10

TAX rules in Poland 11

Money and banking in Poland 16

Cost of living in Poland 19

Shopping in Poland 20

Relocation Support Team 21

TABLE OF CONTENTS

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2

We invite high-class specialists from all corners of AmRest Global to share their

experiences with colleagues from AmRest PL in:

• building a world-class team of employees

• realization of team strategy

Your safety and your comfort are our priorities. We hope that you will feel at home in

Poland .

In this guide you will find what will help you:

• To make all the necessary documents.

• To understand the characteristics of work in Poland.

• To get to know our country

• To make your life in Poland easier and more clear.

Amrest PL team - is part

of a united team AmRest Global.

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Poland, officially the Republic of Poland, is a country in Central Europe, bordered by

Germany to the West; the Czech Republic and Slovakia to the South; Ukraine and Belarus to

the East; and the Baltic Sea, Kaliningrad Oblast (a Russian exclave) and Lithuania to the

North. The total area of Poland is 312,679 square kilometers making it the 69th largest

country in the world and the 9th largest in Europe.

Poland's national emblem is a white eagle with a golden crown on a red background.

The national flag is white and read.

Capital city: Warsaw.

Political system: Parliamentary republic.

Main language: Polish is the official language.

Main religion: There are 46 religious denominations in Poland, the largest of

which is the Roman Catholic Church; about 95 % of the

population are Roman Catholic.

Time: GMT+1 (from April to October: GMT+2)

Electricity: 220 Volt / 50 Hz ; continental sockets.

Currency: Zloty (PLN)

International dialing code: +48 (To call Poland), outgoing international code: 00

(To call abroad from Poland).

Internet domain: .pl

Emergency number: 112

Welcome to Poland

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The following is a list of public holidays that are observed nationally in Poland when

government offices, shops and many businesses are closed.

If the date falls on a Saturday, employee is eligible to a day off instead.

There are also a number of holidays celebrated in certain areas and among particular

religious groups, although these are not recognized as public holidays. These include

Valentine’s Day, Mother’s Day, Father’s day.

The list of national bank holidays in Poland is as follows:

13 bank holidays

State Holidays Poland

Date Holiday Constant/variable date

January 01 New Year’s Day Date of holiday is constant.

January 06 Epiphany Date of holiday is constant.

March 27 Easter Date of holiday is variable.

March 28 Easter's Monday Date of holiday is variable.

May 01 Labour Day Date of holiday is constant.

May 03 Constitution Day Date of holiday is constant.

May 15 Pentecost Sunday Date of holiday is variable. It is fifty days after Easter.

May 26 Corpus Christi Date of holiday is variable. It is 9th Thursday after Easter.

August 15 Assumption Day Date of holiday is constant.

November 01 All Saints Day Date of holiday is constant.

November 11 Independence Day Date of holiday is constant.

December 25 Christmas Day Date of holiday is constant.

December 26 St. Stephens Day Date of holiday is constant.

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The climate in Poland is determined mainly by the country's geographical location and

geography. Poland is in the temperate latitudes, where maritime air from the North Atlantic

and continental air from the east converge, causing frequent day-to-day and year-to-year

variability in the weather patterns.

The average annual temperature in Poland is about 8°C and varies for the regions of Poland

depending on the height above sea level and the distance from the Baltic Sea. In summer, for

instance, temperatures are lower in northern Poland because of the Baltic Sea. The lowest

temperatures are in the mountains and the highest are in western and central Poland.

Poland sees an average annual rainfall of 600 millimeters. The highest precipitation is in the

mountains and uplands and the lowest occurs in the central, lowland areas of Poland. On the

average, precipitation in summer is twice as in winter.

Spring arrives slowly in April, bringing mainly sunny days after a period of alternating winter

and spring - like conditions. In the summer months of June, July and August, showers

alternate with dry, sunny weather and the temperature averages about 18°C; the maximum

summer temperature is 40°C.

Early autumn is generally sunny and warm before a period of rainy, colder weather in

November begins the transition into winter. Winter, which may last one to three months, is

cold and cloudy and brings frequent snowstorms but relatively low total precipitation. The

average temperature in January is about -4°C but it can fall as low as -35°C.

Climate in Poland

Pole’s mentality

As an expat you need to be prepared to be overwhelmed by the exceptional hospitality of the

Polish people. Their extended everyday social rituals are old traditions and they are like no

other in the world.

Hospitality is a very important aspect of the Polish culture and therefore no costs or effort will

be spared. Traditions such as being welcomed with bread and salt prove that Poles are

excellent hosts. To be able to properly receive this hospitality there are some rules and

etiquette you should know when you want to live in Poland.

Poles are known for being kind-hearted friendly people who have a strong sense of duty

towards each other and their family. It is, for example, very important to show special

consideration to senior citizens and less-abled people. Especially older Poles still value this

old-fashioned courtesy. Giving up your seat to an elderly or pregnant women, gentlemen

making way for ladies and saying hello and goodbye to people in an elevator is considered

normal.

Although less common now, even a kiss on the hand of a lady as a way of greeting is a

Polish custom.

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Etiquette in a Polish home

Being on time is very important for Polish people. Arriving late is considered bad manners

and poor etiquette.

To address Poles properly you need to use “Pan” for men and “Pani” for women together with

their surname. It is not customary to call people by their first name until they are good friends.

Greeting can be done by shaking everyone's hand individually while looking at their face and

smiling.

If you enter someone's home it is customary to take off you shoes and be aware that Poles

generally don't like it when you ask for a tour around the house.

When having dinner you should be patient and only start eating when the hostess has invited

you to. Polish hosts very much appreciate it when you try a little bit of everything.

During dinner Poles usually drink alcoholic drinks but if you want to abstain from alcohol, be

prepared to keep on saying no. Toasts are always made with hard liquor such as vodka, and

the host should always be the one to make the first toast.

Business etiquette

When it comes to business customs, Poland is not that different from other European

countries. Make sure to firmly shake hands with everyone separately upon arriving and

leaving. While greeting, eye contact is really appreciated.

Poles value respect, honesty and trust when doing business and therefore it is

recommendable to build good relationships. At the beginning you should be diplomatic, only

when the relationship has been established will Poles become more open.

Gifts

When visiting a Polish home it is typical to bring a small gift such as flowers, chocolates,

sweets or wine for the hostess. Other gift giving occasions are birthdays, name days (the

birth date of the saint they are named after) and Christmas.

When it comes to giving presents to Polish people there are some small things you should

know. In general, Poles get embarrassed when given a overly expensive gift.

When giving flowers it is important to not give yellow chrysanthemums. These are flowers

only used for funerals and won’t be received well! When it comes to flowers also try to avoid

red or white flowers, and especially lilies and carnations.

Manners and Customs of the Poles

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Long distance transport

Buses are a good way to travel for short distances between towns and cities. The most

common supplier of the service is PolskiBus. You can buy tickets in advance via internet:

www.polskibus.com/pl/

Rail travel is the most popular way to get around Poland, particularly over long distances.

The only supplier of the service is PKP (Polish national Railways) You can buy your ticket

well in advance via internet:

rozklad-pkp.pl

Air travel is often quicker and more convenient to fly between big cities in Poland and around

Europe.

Short distance transport

Moving around towns can be fairly easy through their public transportation system.

Depending on the size of the city you can find buses, trams and trolleybuses. Warsaw is the

only city in Poland with a metro.

Each city in Poland has a Public Transport Authority that manages the transportation system.

Most cities, however, have the same type of public transport and work in the same way.

Fortunately, Poland is quite advanced when it comes to transportation of the disabled. All

public transportation services are readily equipped to handle wheelchairs or other

requirements. Even metro validation machines are available by the disabled lifts in the metro

stations.

Buses: There are many different bus lines in the city, connecting every point throughout. In

smaller cities, there will be fewer lines available. Standard buses are the most commonly

used as they make stops throughout the whole city allowing great mobility for pedestrians.

Tram service: Trams are available in every city and town in Poland. They are quite reliable

and punctual because they have their own rail system. Trams, unlike buses, only make stops

at very basic places and are available throughout the day.

Ticket system: Tickets are available at newspapers stands, authorized selling points and from

machines marked with the word ‘Bilety’, authorized ticket machines in the bus or tram. It is

possible to get discounted tickets (e.g. for students), but if you are found with a discounted

ticket that you are not eligible for, you will be fined.

TAXI: You can use corporate card while moving by taxi for the professional needs.

Transport in Poland

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Driving by car

Passing and Speed Limits: In Poland you must drive on the right side of the road and pass

other vehicles on the left. Passing on the right is possible only when there are at least two

lanes in one direction. In developed or more heavily populated areas the standard speed limit

is 50 km/h; on expressways it is 110 km/h and on superhighways 130 km/h.

Safety Requirements: Drivers and all passengers must wear seat belts. Cars must also be

equipped with a first-aid kit, fire extinguisher and a hazard-warning reflective triangle.

Throughout the year headlights must be kept on while driving at any time day or night. Driving

after drinking even a small amount of alcohol is forbidden. Poland has a 'zero tolerance' law

in effect, which allows drivers a maximum blood-alcohol level of 0.2'.

Right-of-Way and Accidents: At unmarked intersections, vehicles on the right have priority.

Do not use your horn in built-up areas, except in case of an emergency. In case of an

accident with a fatality, do not move any cars involved so that the police can reconstruct the

accident. If there are no fatalities, move the cars off the road, get the pertinent information

from the other driver and exchange names and phone numbers with any witnesses.

Foreign Drivers: For one year, foreigners may use their driver's license from their home

country or an International Driving Permit, which must be obtained outside of Poland. After

one year in Poland, foreigners must obtain a Polish driver's license.

Links to regional guides:

Wroclaw

Guide

Warsaw

Guide

Cracow

Guide

Gdansk

Guide

Szczecin

Guide

Poznan

Guide

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There are two holiday vacation limits in Poland:

• 20 days if you overall employment period is below 10 years

• 26 days if you overall employment period is over 10 years

Rules:

• You are eligible to vacation leave calculated proportionally to employment period in the

current year.

• In case of having children in age under 14 years, you are eligible to additional 2 days of

vacation leave per calendar year. Unused leave can’t be added to the limit of the vacation

days in the future year.

• In specified occasions you are eligible to occasional holidays:

• 2 days is due to your marriage, birth of a child, death and funeral of a spouse, child, father,

mother, stepfather or stepmother.

• 1 day shall be entitled in the event of: wedding of your child, death and funeral sister,

brother, mother, father in law, grandmother, grandfather.

Vacations in Poland

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Expats will find both public and private healthcare in Poland. Most Polish citizens use

a combination of both, and expats will want to make sure they have some degree of private

insurance, as costs associated with these services can become expensive if paying out of

pocket. Facilities and treatment are generally better in the larger cities.

Public healthcare in Poland: The Ministry of Health regulates national healthcare policy and

oversees the state-financed system, the National Health Fund (NFZ), that supports it.

State care is compulsory for all Polish citizens and all official residents; contributions are

usually deducted directly from salaries and self-employed individuals are required to make

a personal payment to the NFZ. The amount usually totals to 9 percent of a gross salary.

The standard of public healthcare in Poland is adequate, though many of the hospitals may

be of a slightly lower standard than those in countries where high comfort is expected. Still,

the best institutions are publicly owned, and for complicated surgeries, especially, these are

the logical choice – there are often no private options for cancer cases, for example.

If using the state system and requesting the services of a specialist, it is necessary to first get

a referral from a General Practitioner (GP); thus the process could take a very long time.

Private healthcare in Poland: It is often used to supplement the public sector. Expats will find

that many nationals choose this option to avoid the long waits and crippling bureaucracy of

the state system. In fact, many of the same doctors that work for the NFZ have private

practices on the side; they can bypass the limits of the quota system this way and treat

patients as they see fit.

Private treatment in small doses is affordable, but continuous treatment will certainly pull at

an expat’s purse strings; it's recommended that foreigners living in Poland take out private

health insurance.

Medicines and pharmacies in Poland: Pharmacies are widely available in Poland and some

in the major cities are open 24/7. Although expats will find a wide selection of over-the-

counter medicines in Poland, these are often more expensive than in other EU countries. The

state does not sponsor most prescription drugs; some medicines associated with long-term

illnesses, such as asthma, depression, heart disease and diabetes, are funded in part.

Healthcare in Poland

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Poland is a party to the Schengen Agreement, and therefore nationals of the European Union (EU),

the European Free Trade Association (EFTA), and those nationals of a designated country list

drawn up by the Polish government, including the USA, Australia, New Zealand and Canada, are

afforded visa-free entry into Poland for holiday or business purposes for up to 90 days.

Travelers who do not fall into the above categories are required to apply for a Schengen visa to visit

Poland. All travelers entering Poland should have a passport valid for at least three months past the

date of entry.

Schengen visas for Poland: Those who apply for a Schengen visa will need to gather the required

documents, complete the visa application form, and submit these to the Polish consulate or

embassy in their home country before they travel. Travelers may have to appear in person and all

documents must be in English or Polish.

If applying for a Schengen visa to travel to Poland for business purposes, it may be necessary for

expats to include a letter of invitation from the Polish business party and a letter from their local

employer stating the purpose of their visit to Poland. If attending a conference, proof of registration

and accommodation may be required.

In some cases, applicants may be asked to provide additional documents, at the discretion of the

Polish embassy or consulate. It's common for a person to be asked for proof of employment and

proof of residence in their home country, as an indicator that they will return home after their trip.

Required documents for Schengen visas:

• Visa application form,

• Passport and copy of all pages of passport. Passport must meet the following criteria:

• It is valid for at least three months after the intended departure from the territory of EU or,

• Contains at least two blank pages (for visas).

• It has been issued within the last ten years.

• If you have a second passport must be attached to the visa application,

• Color photo 3,5 x 4,5 cm,

• Visa payment,

• Confirmation of health insurance valid throughout the territory of the Schengen.

Residence visas for Poland: Those wishing to stay in Poland for longer than 90 days for work or

study, or for family reasons, are required to apply for a residence or temporary residence permit.

Applications for residence permits for Poland should be made to the appropriate regional office

where the expat intends to live in Poland.

Residence permits are granted for a maximum of two years, and can be subsequently renewed for

a further two-year period.

Expats entering Poland may be required to show proof of sufficient resources to support

themselves financially while living in Poland as well as sufficient health insurance for the duration of

their stay.

Working visa preparation

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Expat’s Guide [Poland]

Once an expat has successfully submitted their residence permit application, they will receive

a residence card, which serves as confirmation of their identity during their stay in Poland.

The requirements regarding work permits for Poland vary depending on an expat's

nationality.

European Union (EU) citizens and those who are citizens of the European Economic Area do

not need a work permit to be legally employed in Poland, while non-EU citizens do need a

work permit.

There are five official types of work permits for Poland:

Type A: This visa is for foreigners who work in Poland pursuant to a contract with an

employer whose registered office, place of residence, branch, facility or other form of

business is located in Poland.

Type B: For expats who plan to live in Poland for a period of more than six months during the

space of 12 consecutive months for the reason of performing a function on the management

board of a company in Poland.

Type C: For foreigners who plan to work for a foreign employer and transferred to Poland for

a period exceeding 30 days in a calendar year to a foreign entity's branch or facility located in

Poland, its subsidiary or affiliate bound with such foreign entity by a long-term co-operation

contract.

Type D: For those planning to work for a foreign employer without a branch, facility or other

form of business in Poland and who is transferred to Poland for the purpose of execution of

a service of a temporary and casual nature (e.g. export service).

Type E: For expats working for a foreign employer and living in Poland for a period exceeding

three months within six months for the purpose other than that indicated above.

In order to get a work permit for Poland it is first necessary to get "permission to work" from

a voivode office, the provincial government office. This application must be made by the

employer, and it must be made to the office in the district where the expat aims to take up

employment.

For this reason, most of the burden of organising the work permit falls on the shoulders of the

hiring company, not so much the expat. The company must present a good deal of

documentation, detailing its legal status, its income and losses, information relating to the

company's number of employees, and most importantly, the fact that there are no other

qualified Polish workers who could adequately fulfil the position in question.

The expat should deliver the following documents to employer:

• Copy of all pages of passport.

Work permits are issued for a maximum of three years, at which point they can be renewed

accordingly.

One large restriction that many expats are unaware of is the fact that work permits for Poland

are job- and employer-specific. Thus, if during the course of his or her time in Poland an

expat wishes to change jobs, it's necessary to reapply for a work permit.

Once "permission to work" is granted by the voivode office, expats can apply for a formal visa

at the Polish Consulate in their home country, or apply for a residency card within Poland.

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In general terms, a natural person residing in Poland (usually it means a stay of at least 183

days of the calendar year) is a taxpayer in Poland and is liable on their globally-earned

income regardless of the place where remuneration is received. In case of temporary

residence, only the income coming from the Polish sources, irrespectively of where it is

received, is subject to taxation in Poland. The detailed regulation is included in international

agreements for the avoidance of double taxation signed by Poland with over 80 countries.

The agreements are listed here. You should check the agreement texts on the relevant

ministry website in your country. The texts of all the agreements available in Polish, English

and official language of the country are listed on the Polish Ministry Finance web page,

however the website itself is in Polish.

According to the Polish law, an employer, regardless of the type of a work contract or

fellowship, is obliged to calculate and make advancement of monthly tax payments for

income earned by a physical person due to employment or service relationship.

Depending on the type of a contract individual personal income can be subject to one of the

following forms of taxation:

1. by general terms (regular employment contract) - the taxpayer pays a tax on the actual

income earned in accordance with the progressive tax scale which includes the following

income thresholds:

2. by lump sum - in case of other forms of employment 19% of revenue is taxed

TAX rules in Poland

Base for tax calculation

in PLN Personal income tax amounts to

over up to

85 528 18% minus the amount decreasing the tax 556,02 PLN

85 528 14 839,02PLN + 32% of surplus over 85.528 PLN

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Tax returns and income tax collection: In case of income received from employment,

employers, as tax remitters, are obliged to calculate, collect throughout the year income tax

advance payments and pay them to the competent tax authority (tax office). The tax advance

payments for the period from January to November shall be remitted by the 20th day of every

month for the preceding month. Taxpayers are to submit their annual tax returns and pay the

income tax on the basis of tax returns until 30th April of the following year. The due income

tax, in case of employment relationship, is the difference between the due income tax

(assessed on the basis of tax return) and the sum of all tax advance payments paid within the

tax year by tax remitters.

When it comes to taxpayers who receive income from i.e. an economic activity or self-

employment they are obliged to pay monthly or quarterly (in case of small taxpayers) tax

advance payments for their income tax.

Lump sum on registered income is paid on monthly or quarterly basis. While after the end of

each tax year no later than to January 31st of the subsequent year taxpayers have to submit

their tax returns.

Deductions and reliefs: The Act on Personal Income Tax introduced the possibility of using

the following deductions and reliefs by a taxpayer, e.g.:

1. from income – taxpayers may deduct the following expenses (at a stated amount):

• social security contributions

• expenses for rehabilitation purposes incurred by a taxpayer who is a disabled person, or

a taxpayer who supports the disabled

• donations for special purposes i.e. religion cult, to NGO’s for public benefit purposes (not

more than 6% of taxpayer’s income)

• expenditures incurred for the acquisition of new technology

2. from the tax:

• obligatory health contributions (not more than 7,75% of calculation base)

• child relief:

• monthly 92,67 PLN for the first child, if the income received by parents (married or

single parent, who meets special requirements) doesn't exceed in the tax year the

amount of 112.000 PLN. For other parent the threshold of income is 56.000 PLN,

• monthly 92,67 PLN for the second child,

• monthly 166,67 PLN for the third child,

• monthly 225,00 PLN for the fourth and every next child.

Tax Authority Tax Office

Tax Year 1 January to 31 December

Tax Return due date 30th April

Is joint filing possible YES

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The national welfare policy in Poland is the responsibility of the Ministry of Labour and Social

Policy, and the Social Insurance Institution (Zakład Ubezpieczeń Społecznych, ZUS) acts as

its executive agency.

One of the elements of the Polish social security system is a scheme of financial payments,

financed within the social insurance framework from the Social Insurance Fund (Fundusz

Ubezpieczeń Społecznych), which comprises: retirement insurance, pension insurance,

sickness and maternity insurance as well as occupational accident and occupational illness

insurance. The percentage rates of contributions to pension and sickness insurance are

uniform for all insured persons. All the contributions are subtracted from your salary.

There is a family payments scheme, which exists in addition to the social insurance scheme,

offering family benefits financed from the State Budget, and also an unemployment benefit

scheme financed from the separate Labour Fund (Fundusz Pracy) in Poland.

Social security for citizens of EEA (EU + Norway, Iceland and Lichtenstein) countries and

Switzerland

Since Poland is a member state of the European Union and the European Economic Area

(EEA), its social security scheme is coordinated with those of other member states. It means

that in the EEA there are common rules, which prevent the situation when a person moving

within a territory of several countries of the EEA is subject to the social security legislation of

more than one country or no country. The coordination is, above all, defined by two

regulations: 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 and Regulation (EEC) No 574/72. However, these Regulations do not harmonise

but co-ordinate the social security schemes of the EEA states, i.e. it does not replace different

national social security systems with a single European scheme.

Social insurance in Poland

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If you arrive in Poland for the purpose of employment, the European coordination of social

security schemes gives you the following benefits:

you never "lose" your contributions - it means that contributions from your income gained in

each of the Member States are summed up;

you do not pay double contributions towards insurance systems in each of those States.

The European coordination of social security schemes in practice:

1. If you do not have social insurance in your country, you have to pay social security

contributions in Poland in the same way as Polish employees. Of course your

contributions paid here will be summed up with all contributions paid before and after in

other EU countries.

2. If you are employed in your country and you arrive in Poland for the purpose of

employment, you can still pay social security contribution in your country, if you bring the

A1 form with you. A1 form is a document confirming that you are an employee covered by

the social security system of another country. The standard form can be obtained from

your employer in your country and its validity is certified in the national social security

institution. The A1 form is available in each language of the EEA countries.

3. If you are employed in your country and your employer delegates you to a Polish

institution for a period not exceeding 12 months, you will still pay social security

contribution in your home country. In this case A1 form is obligatory. If you are delegated

for a period exceeding 12 months, you have to contribute towards social security scheme

in Poland.

Social security for third-country citizens (other than EU, Norway, Iceland, Lichtenstein and

Switzerland)

If you come to work in Poland, you have to pay full social security contribution according to

the Polish Social Insurance System. The contributions are subtracted from your salary.

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Even though Poland joined the European Union in 2004, it has not yet adopted the Euro.

The Polish currency is the Zloty (PLN). A single zloty is made up of 100 Grosz.

• Notes: PLN 10, 20, 50, 100 and 200

• Coins: 1, 2, 5, 10, 20 and 50 grosz and PLN 1, 2 and 5

Expats can change money in banks or exchange offices. Banks will likely charge

a commission, whereas the exchange offices usually provide better exchange rates and don't

charge a commission.

Banking in Poland: PKO BP is the largest and most popular national bank in Poland, while

Citibank, HSBC, MultiBank, Mbank, Allior (a purely telephonic/online services bank) are most

commonly used by expats; staff in these companies can generally speak English, and online

banking can also be done in English.

Smaller, more traditional Polish banks and branches may not have English-speaking staff

readily available.

Banking hours in Poland are generally from 9am to 4pm, Monday to Friday, and 9am to 1pm

on Saturdays.

Opening a bank account in Poland: A local bank account is necessary for day-to-day

expenses and is a must-have for expats to receive payment from employers.

Expats can use their passport and residency card to open a bank account. In cases where

an expat doesn't have a residency card, it is often adequate to sign a declaration of

residency.

A small monthly fee is required to maintain an account, and additional charges for

transactions and direct debit orders also apply.

Main banks in Poland

Money and banking in Poland

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The cost of apartment rent in Poland (monthly) in EUR

Cost of living in Poland

Wroclaw Warsaw Cracow Gdansk

Apartment 45m2 (2 bedrooms)

outside of center351,00 437,00 351,00 292,00

Apartment 45m2 (2 bedrooms) in city

center453,00 593,00 525,00 477,00

The cost of utilities in Poland (monthly)

Wroclaw Warsaw Cracow Gdansk

Basic (Electricity, Heating, Water,

Garbage (for 45m2) for 1 person 57,00 57 78,00 74,00

Internet (10 Mbps, Unlimited Data,

Cable/ADSL)10,00 11,00 10,00 10,00

Top 5- the most popular supermarkets in Poland:

Biedronka• Wide chain of stores

• Low prices

Lidl• Wide chain of stores

• Low prices

Tesco • Delivery services

Carrefour • Wide variety of goods

Auchan • Wide variety of goods

Shopping in Poland

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The cost of food in Poland

Wroclaw Warsaw Cracow Gdansk

Basic lunchtime menu (including a drink) 4,79 6,00 5,57 7,00

Combo meal in fast food restaurant 3,74 4,00 3,86 4,03

Milk (regular), (1 gallon) 0,62 0,65 0,62 0,54

Eggs (12) 1,95 2,74 1,98 1,93

Local Cheese 500 g 2,67 3,11 2,70 2,80

Chicken Breasts (Boneless, Skinless), 500 g 1,98 2,03 1,74 1,85

Apples 1 kg 0,60 0,64 0,72 0,67

Bread for 2 people for 1 day 0,57 0,62 0,54 0,39

Tomatoes 1 kg 1,12 1,31 1,20 1,04

Potatoes 1 kg 0,40 0,46 0,49 0,39

Bottle of Red Wine (good quality) 5,95 7,00 6,00 8,00

2 litters of Coca-Cola 1,15 1,23 1,19 1,10

The cost of clothing and shoes in Poland in EUR

Wroclaw Warsaw Cracow Gdansk

1 Pair of Jeans (Levis 501 Or Similar) 60,00 68,00 56,00 73,00

1 Summer Dress in a Chain Store (Zara, H&M, etc) 27,00 37,00 33,00 31,00

1 Pair of Nike Running Shoes (Mid-Range) 63,00 68,00 65,00 76,00

1 Pair of Men Leather Business Shoes 59,00 82,00 67,00 92,00

INTERNATIONAL TRANSFER REGULATIONS

20

Relocation Support Team

Irmina Kochman

Global Relations

& Rewards Director

+48 386 10 57

+48 519 191 057

[email protected]

Ewa Hołowczak

Employee Relations

& Global Mobility Manager

+48 386 10 81

+48 519 191 081

[email protected]

Marta Ogrodnik

Compliance

& Payroll Manager

+48 386 11 34

+48 519 191 134

[email protected]

INTERNATIONAL TRANSFER REGULATIONS

21