The employer pays a Labour Fund contribution of 2.45% of salary (where the salary is at least the minimum wage).
Labour Market and Employment Services Act
Labour Fund, labour offices, support for the unemployed and employers.
- Summary
- URP
- Adopted
- 20 March 2025
- Original publication
- Dz.U. 2025 poz. 620
- Summary up to date as of
- October 2026
Key rules
The Labour Market Act in brief
Exemptions from the contribution apply, among others, to women over 55 and men over 60.
The act has been in force since 1 June 2025 and replaced the 2004 act.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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