✔In Poland, the rental cost can vary depending on the location.

The rental conditions are sometimes not highlighted enough in the adverts.

So, make sure to ask if the price includes costs related to the use of the apartment (administration costs, etc.) or the amount of deposit (usually one- or two months rent). The deposit will be returned upon termination of the lease agreement. On the condition that you don’t break the contract or any of its regulations.  Sometimes, especially when the standard of your apartment is higher, the amount of your deposit goes up.

✔Additionally, You can be obliged to pay for utilities (electricity, water and gas) according to the meters.

Tenants usually pay any additional charges such as the Internet, cable TV, etc., based on an agreement between a tenant and the provider of such services.

✔According to Polish law, be prepared for the lease agreement to be in Polish. You can ask the landlord/agency to draw it also in English.

The broker/agency service fee may vary between 50% and 100 % of the 1-month rent (depends on the agency). There are also adverts of private persons on rental adverts websites, free of brokers fees. 

An apartment is crucial in relocation to a new place of residence. The Hospitality Manager will support you in finding a flat and signing a lease contract.

✔According to Polish law, the landlord is responsible for all the mechanicals and appliances in the building and in the apartment that allows you to use things like water, heating, electricity, elevator and gas.  Remember to sign an annexe to the agreement in case of any changes. It must be done on paper, with a handwritten signature.

When selecting the location for your apartment, a map with NCBJ bus stops can be helpful:

Bank account

If you plan to open a bank account in Poland, you should remember that individual banks may have different requirements regarding submitting documents. Generally, you might be asked to present the following documents:

  • valid passport or ID, 
  • temporary residence card,
  • sometimes also employment contract.

The Hospitality Manager may help you set up a bank account.

Telecommunication services

When moving to Poland, you will need a SIM card and a reliable Internet connection. These are the main providers of mobile networks in Poland: T-Mobile, Orange Polska, Play, Plus. Take your time to enquire about their services and relating rates beforehand. You can choose between prepaid and postpaid options. Note that you will have to sign a contract with the service provider for a minimum of one year in case of the postpaid plan.  You can do it at every service provider’s point of sale.  In general, your identity card or passport will be required.

Healthcare and insurance

✔NFZ is the public health insurance institution responsible for the management of public funds for healthcare.

✔People working in Poland based on an employment contract are subjected to compulsory health insurance regardless of their nationality. The employer fulfils this obligation. The employer pays all resulting insurance payments. As an employee, you receive public healthcare automatically.  Health insurance contribution is subtracted from your salary each month. This system guarantees free access to NFZ medical services.

✔To book a  visit to a General Practitioner (GP/Family Doctor), you need to register at one of NFZ clinics, preferably near your residence. You should present your ID/passport and PESEL. If you need an appointment with a specialist, you must visit a GP to obtain a referral. The Hospitality Manager will assist you with the registration.

✔In Poland, an insured employee must report their family members to be covered by the health insurance under the employment contract, provided that the family member is not insured elsewhere. The family members; children, spouses, parents and grandparents on the condition that they share a household with the employee. To register your family members, you need to provide their data to your employer. If your employer changes, you have to report your family members to the new employer.

✔The National Medical Rescue System provides aid in the event of an emergency. To call an ambulance, dial 999, accessible throughout the country, or a general emergency number 112. You can also go directly to the emergency department (SOR) in the nearest hospital.

Besides obligatory NFZ health insurance, you may buy an additional package of private healthcare services. Numerous private insurance companies offer various customised insurance policies. The scope of the private services depends on the policy you buy and on the contract you sign.  More advanced services, e.g. more extensive dental healthcare package, maternity care and delivery, surgeries or hospitalisation, are of course more expensive.


If you plan to visit another EU country, you should apply for the European Health Insurance Card (EKUZ) which is free of charge and qualifies to free healthcare services abroad. 

It is advisable to get a card in advance. Here you will find out how to do it:

An application form for the European Health Insurance Card (EKUZ): ku/ekuz/nowe_po_tekst_jedn._581/2018/wniosek_ekuz_pobyt.pdf

More information on healthcare and  insurance, emergencies, medical services is available on:

List of points, where COVID-19 tests are taken:,438.html

State health care e-services:; phone connection with a consultant (also in English): 800 190 590

Information about available dental surgeries, including NFZ services:

Public Transport

✔Public transport in Warsaw (ZTM) includes trams, buses, metro and city rail (SKM). Warsaw city transport uses an integrated short-term and long-term ticket, divided into the 1st and the 2nd zone. Unlike short-term tickets, long-term tickets entitle you to travel with Mazovian Railway (KM) in the 1st and 2nd zone.

✔You can purchase short-term tickets via a special application, at the shops and from ticket machines. . You can find tickets machines on trams, buses and SKM. They accept payment cards only and validate your tickets automatically. Long-term tickets are available at ZTM customer service points.  ID or passport and a photo will be required to sign an agreement.

✔You may transport Luggage and animals on all ZTM transport and KM trains without extra charge. People over 70 (based on a photo document containing the date of birth) and children under the age of 8 are entitled to travel for free. 

✔Veturilo is one of the largest public bike rental systems in Europe, being an alternative and a cheap means of transport - the first 20 min is free of charge. It operates from the 1st of March till the 1st of November. It is an excellent complement to public transport in Warsaw and many car-sharing companies operating in the city.

Driving Licence

In general, Poland is known for relatively straightforward driving rules. Whatever is established by the law should be implemented on the road. This applies to the use of seatbelts (they are always obligatory), strict drunk-driving law (the acceptable limit of blood alcohol level is 0.02%) and many speed restrictions (beware of radar traps and police officers hiding behind a corner). 

Who needs a driving licence? 

If you are an EU citizen -  you can drive using your driving licence as long as it is valid and not restricted in any way.

Please remember that after 185 days of residence in Poland, you are obliged to exchange your driving licence for a Polish one; otherwise, you will face car insurance problems. Your original document will be collected and sent back to your home country, but you will be able to retrieve it upon coming back. 

People from outside the Eurozone - can also use their licence provided the International Driving Permit (IDP) accompanies a passport-like document that has to match with your driving licence. It is valid only for 185 days. After 185 days, foreigners residing in Poland need to exchange their driving documents or apply for a Polish driving licence. 

You can apply for an international driving licence (IDL) before arrival while still in your home country. The international driving licence is given based on a valid driving licence issued in your country. To receive it, you have to fill out a form, have an actual picture of yourself, bring your valid driving licence, and confirm payment. An international driving licence is valid for 1 to 3 years, depending on your home country. International Driving Permit is valid in all countries that have signed the 1949 Convention on Road Traffic and are recognised in many countries that are not signatories to the Convention. You may be required to have an International Driving Permit to drive in some countries. Most foreign car rental agencies may require you to have one to rent a car.

More information:  

How to apply for a Polish driving licence?  

To do that, four conditions need to be fulfilled:

  1. You need to be a resident of Poland. 
  2. You need to meet the age requirements for the category you want to obtain. 
  3. You need to pass medical tests. 
  4. You need to pass a theoretical and practical driving exam. 

Point no, four from the list above involves dual examinations of theoretical and practical knowledge. Both tests are organised by local road traffic centres called WORD. Before attempting to pass them, new drivers are obliged to enrol for a driving course. There is a variety of driving schools in each city and even smaller towns, although exams are conducted only in those which host WORD facilities. Courses are paid and include a min. of 30 hours of theoretical lectures and a min. of 30 hours of driving. Even schools offer instructions in foreign languages, but it depends on the city.


Unlimited tax liability rests with the natural persons residing in the territory of the Republic of Poland. These are persons who have in Poland the centre of personal or economic interests or reside in the country for more than 183 days in the tax year. Such persons are subject to tax in Poland on their entire income (revenues), irrespective of the location of the sources of their income.

So the main factor determining the tax residency in Poland is the length of stay – 183 days in the tax year or having a centre of personal or economic interests (centre of vital interests) in Poland. This means that a person who meets these conditions should account for the Polish tax authorities of all his income, not only Polish income but also worldwide income taking into account agreements on avoidance of double taxation.

Your personal income tax on wages paid is paid by your employer. It is his duty to calculate, collect and pay your income tax advances to the tax office on time.

After the end of the calendar year, you settle accounts with the tax office and are entitled to a tax refund, or you have to pay extra tax.

Registration of the taxpayer and declaration of the form of taxation from the tax office

Polish taxation system consists of several types of taxes. As the legislator imposes fines on tax evasion, it is essential to remember making payments and submitting tax declarations within due time. Foreigners employed in Poland have two options:

  • pay taxes in Poland (then it would be necessary that they submit the PIT (Personal Income Tax) by filling out the PIT-2 form and then they will receive PIT-37, all employees in Poland will get revenue in Poland, so it is necessary that they submit the PIT (Personal Income Tax) declaration.
  • pay taxes in their home country (then they will have to submit the certificate of tax residency in their home country before arriving in Poland).

Income tax

Remember that you have to submit your annual tax declaration every year.

Each year between February and April 30th, all employees who have worked in Poland in the previous year, have to submit their annual Personal Income Tax declarations (PIT)  to the fiscal authorities. Providing you lived in Poland 183 days in the past year. Currently, it’s time to submit your PIT for the previous calendar year.

There are various PIT forms marked with different numbers but the most common form is PIT-37 for employees who do not run their own business and did not have any income from other countries in 2020.

The most convenient way of submitting your PIT is online via e-Urząd Skarbowy (eng. e-Tax Office) – the official government platform.

Since the system is available only in Polish, it may be helpful to have a Polish speaker assisting you. The platform works in such a way that you don’t have to make any calculations by yourself because your tax information should already be available in your profile (based on the information provided by your employer).

What you should do is just verify your personal details and tax data (compare with PIT-11 received from your employer) and submit the PIT declaration.

You can add tax relief and can decide, where to allocate 1% of your tax to a non-profit organisation (foundation, association) that collects donations e.g. for the benefit of someone's health. This option is available in the system together with a list of non-profit organisations.

Employee Remuneration/ Salary

✔Relevant provisions in this regard may be included in collective agreements, remuneration regulations or individual employment contracts.

Gross earnings are the entire salary; the salary that you receive to your account is the net salary.

Employer transfers your monthly contributions for you, which are:

your health insurance contributions


personal advance income tax payments.

✔The overall period of continuous employment under one or more fixed-term employment contracts between the same employer and employee cannot exceed 33 months. If the two parties exceed the number of 33 months or sign the fourth fixed-term employment contract, their contract will automatically become a contract of indefinite duration.

✔Apart from basic remuneration, remuneration may include other additional components such as bonuses and allowances (for example, a length-of-service allowance, a duty allowance)

The labour law guarantees that employees are paid remuneration in certain cases of incapacity for work.

The remuneration is paid out to the employee bank account.

Remuneration | - Information and services website for entrepreneurs

At the request of the employee, the employer is obliged to provide documents on the basis of which the remuneration was calculated.


Certified Profile  (Profil Zaufany "PZ")

  • These are your PESEL number, name, and surname confirmed personal data. A trusted profile is secured so that no one - except its owner - can use it.
  • It enables you to handle official and medical matters online.
  • It is a free authentication (signing) method in e-administration systems; it works like a handwritten signature.
  • Thanks to it, applications filled in on the ePuap platform do not have to be signed by hand - you will sign the documents electronically.

How to set up the Certified Profile?

1. You need to confirm your details through your bank (online)  in one of the banks:

PKO Bank, Inteligo, Santander, Bank Pekao, mBank, ING, Millennium Bank, Alior Bank, a cooperative bank (you can check if your bank confirms PZ), BNP Paribas, BOŚ Bank, Bank Credit Agricole, Getin Bank or Envelo trusted account.


2. You need to verify your data with the office; in the application, you must indicate the address of the office of your choice, where the confirmation will be made.

There are only two obstacles: first, the system is all in Polish. Second, you must have a PESEL number to use it.

  • This service could be confirmed by video chat with an official.
  • The service is dedicated primarily to people who would like to establish a trusted profile via the Internet but do not use electronic banking or the bank whose services they use is not a trusted profile- identity provider.
  • The temporary trusted profile will be valid for 3 months.
  • You must complete all mandatory fields in the registration form. The clerk will call and invite the applicant to a video interview (in exceptional cases, you may wait longer).
  • At the same time, we would like to inform you that to conduct the conversation, you need a device with a camera and microphone - for example, a phone, tablet, laptop and installed applications, such as Skype or Microsoft Teams.

What matters, and what can you do with ePUAP?

  • You can settle various official matters via the Internet, at any time. You are not limited by offices’ working hours - you decide when you submit your application, day or night when you want.
  • You can apply for evidence that you lost or destroyed and for an ID card for your child.
  • If your driving license has expired, you can apply for a new one. Offices whose matters can be settled via ePUAP:
  • Registry office - marriage certificate, child's birth certificate or death certificate.
  • ZUS - checking whether the employer has paid your health contributions, pension contributions, sick leave; you can check all this online.
  • NFZ - application for eKUZ or health card for the trip.
  • Tax office - various PITs or forms to be completed. You can also appoint an heir or donate to someone.
  • KRK - National Criminal Register - you can download confirmation of no criminal record.
  • Employment Office - you can register as an unemployed person or take advantage of vocational training.
  • PESEL register and ID card - you can check your data and various documents related to them.
  • Public Administration Offices and Public Institutions - and many other offices - central, regional or public institutions.
  • You can set up and register your own business.
  • -Large Family Card - application for a "Large Family Card". You can also submit a general letter without a template, but a personal signature is required at the end.

After opening the website, please register. You will see three windows at the very bottom, selecting one of them, register. A form to be completed will open - name, surname, PESEL number, etc., complete everything.

Remember! After entering your login and password, you must remember them; it is essential! Are you done filling in the data? Enter the code from the picture. An SMS with a code will be sent to your phone number. Copy it and enter it in the appropriate place. You already have your ePUAP account.

  • The document’s first page (the obverse) shows the CAN number. It is also written in the barcode on the other side. You need this number if you want to use the electronic e-ID functions. It also protects the e-ID against unauthorised persons' Reading of the data stored in the electronic layer.
  • It contains the owner's fingerprints, and the signature is in the graphic layer of the proof.
  • The "e-proof" has an electronic layer, i.e. a built-in chip, invisible outside. E-proof works contactless, which means enough to put it on the reader.
  • The exchange of the proof for e-proof is free of charge. An application for electronic evidence can be submitted: at any commune office, regardless of the registered address.
  • The confirmation will be ready within 30 days of applying. This deadline may be extended in exceptional cases - the official will inform you about it.

Using e-ID

 To use the e-ID, you need: The identification and authentication certificate and the personal signature certificate is possible after prior determination of the PIN codes by the ID cardholder.

To use the electronic e-proof functions (e.g. logging in to the Gov. pl website), you must have:

1. a smartphone with an NFC antenna and install the eDO App


2. e-proof reader and e-proof software installation E-proof manager and E-proof electronic signature.

This is how you can use the e-ID with the eDO App to sign documents:

Step 1: On your phone, open the eDO App

Step 2: Scan the QR code or rewrite the number under the code

Step 3: click CONFIRM if everything is correct

Step 4: Enter the CAN number

Step 5: put the e-ID on the phone

Step 6: Enter 4-digit PIN code 1

You can also use the eDO App when you want to log in to the electronic service on your phone.

You will find information on:

  • your and your loved ones' medical data and places where you can be treated
  • benefits (along with amounts) that were provided to you under the National Health Fund
  • your rights to healthcare services - whether you have them and on what basis
  • medical devices and drugs (including the amount of reimbursement) commissioned to you
  • medical records that you give to your loved ones
  • consents to health services that you express
  • medical certificates issued to you by your doctors during your illness and maternity
  • the amount of health insurance premium you pay
  • e-prescriptions, e-referrals, e-leaves issued to you by doctors.

Apart from the information offered, IKP also allows you to settle various matters, for example:

  • you will receive prescriptions for medications without going to a doctor if you continue your treatment
  • you will receive prescriptions from a nurse or midwife - both after a traditional visit and after a telemedicine consultation (at a distance)
  • you apply for an EHIC
  • you authorise another person to access your medical data or information about your health.

To use your account login using:

1. a trusted profile

2. via e-ID

3. via your internet bank account.

  • It is needed when you go abroad on vacation, to school or on a business trip for less than 12 months.
  • The EHIC card confirms that you are entitled to medical treatment during a tourist or professional trip to the visa, allows you to access all medical services abroad that will be necessary for your health condition until the end of your stay in a given country.
  • However, it does not reimburse planned treatment for most European countries. European Union countries, Iceland, Liechtenstein, Norway, Switzerland, and Great Britain.
  • The scope of treatment with EHIC is limited. You are only entitled to treatment: necessary and unplanned,  as part of the state's public health care system, on the same terms as the citizens of a given country (if in a given country there is, for example, an obligation to pay part of the costs for a doctor's visit, then you will also pay for it).

Benefits available on the EHIC card usually do not include the costs of rescue operations in the EU / EFTA countries. Therefore, if, for example, you practice sports involving such a risk - be sure to check the rules of assisting with the EHIC card before travelling to a given country and consider additional commercial insurance, costs of returning to the country due to a sudden illness (the only exception may be the economic factor when the further prices of treatment with the EHIC in the land of stay are higher than the costs of transport).


Card application


Application form:

If you want to apply electronically, log in or create an account with IKP or ePUAP.

Go to: and log into your account.


-- >  Benefits of applying through IKP:

On your IKP profile, you will find information about:

- an already issued EHIC with its validity period

- New EHIC application submitted

- EHIC issued.


You can apply for an EHIC in person and you can pick up a ready-made card in person at a branch:

Mazowiecki Oddział Wojewódzki NFZ Warszawa

Adres EKUZ w Warszawie

ul. Tytusa Chałubińskiego 8, 00-613 Warszawa


Card pickup

1. You pick it up: in person or through an authorised representative,


2. You will get the EHIC by post - if you select this option in the card application or send the application using ePUAP.