Foreign nationals who are employed in Poland are required to contribute to the mandatory social security system, which covers pensions, sickness and maternity benefits, and illness and accident insurance. They are eligible to receive benefits on the same basis as Polish nationals.

EU nationals who have made social security contributions in their home countries will be eligible to receive benefits in Poland.

Under the Polish social security scheme, employees and employers contribute 9.76% of earnings and payroll respectively to the old-age pension system, and 6.5% of gross salary and payroll respectively to the survivors and disability pension schemes. Employees contribute 10.7% of earning to the sickness and maternity benefits funds, which are also subsidized by the Government.

Sickness and maternity benefits are 80% of average earnings for the first six months, and 100% of average earnings thereafter.