Foreigners employed in Poland are obligated to contribute to the mandatory social security system, covering pensions, sickness, maternity benefits, illness and accident insurance. They will be eligible to receive benefits on the same basis as Polish nationals.

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

There are the following Social Security premiums deducted from employee's remuneration:

• Disability Insurance - 6% of remuneration (paid 4.5% by employer, 1.5% by employee)
• Accident Insurance - 0.67% to 3.60% of remuneration depending on occupational risk in a given industry (paid by employer)
• Sickness Insurance - 2.45% of remuneration (paid by employee)
• Labour Fund - 2.45% of remuneration (paid by employer)
• Guaranteed Employee Benefit Fund - 0.10% of remuneration (paid by empoyer)

In case of sickness or maternity the benefits will cover 80% of the average earinings for the first six months, and 100% of the average earnings for a longer period.

Source: http://www.paiz.gov.pl/