The Spolka ackjna (SA) is the equivalent of a
public limited company.
3 minimum
100 000 PLZ of which 25% will be paid up on registering. (Minimum nominal value: 1 PLZ)
Liability is limited to the amount of capital contributed.
They are made up of stamp duties, notary's fees and a fixed duty of 800 PLZ.
The Spolka zoograniczona odpowiedzialnoscia (ZOO) is close to a limited liability company
1 minimum
4 000 PLZ (Minimum nominal value: 50 PLZ).
Liability is limited to the amount of capital contributed.
They are made up of stamp duties, notary's fees and a fixed duty of 800 PLZ.
Business setup procedures
The
articles of incorporation must be drawn up by notarial deed. The
competent regime is that of the Commercial Tribunal where the
headquarters of the company is located. The Clerk of the Tribunal is
responsible for advertising the registration. An application must be
sent to the Central Office of Statistics to obtain a number.
Working conditions
Legal weekly duration
42 hours
Retirement age
60 for women and 65 for men.
Working contracts
Legal measures govern work contracts; collective agreements and individual negotiation complete them, but to a lesser extent.
The formality of work contracts and the conditions of hiring and dismissal are extremely rigid.
Cost of labor
Minimum wage
201 euros
Average wage
800 euros
Social contributions
Social security contributions paid by employers: 17.62%
Social security contributions paid by employees: 18.45%
Social partners
Bargaining power
There are
a few unions: the free independent union of Poland (NSZZ), the alliance
of all Polish unions (OPZZ) and the Polish union of teachers (ZNP).