Japan
Poland
Exchange rates: European Central Bank reference rates, 2026-10-23. Japan: Tokyo, Kyokai Kenpo, salary paid evenly each month with no bonus, no dependants. Poland: Employee on a standard employment contract (umowa o pracę) in Warsaw, Polish tax resident and a Polish national, aged 30 or over (no under-26 PIT relief), single with no dependants, working in the city where they live (standard employee costs of PLN 250 a month), taxed on the progressive scale, salary only paid evenly as monthly pay (no bonus), calendar year 2026. Employee social insurance (pension, disability, sickness) with the annual 30x cap on pension and disability, health insurance at 9%, PIT at 12%/32% with the PLN 30,000 tax-free amount (PLN 3,600 tax reduction). Employer: pension, disability, accident insurance at the standard rate for small payers (1.67%), Labour Fund and Guaranteed Employee Benefits Fund. Employee Capital Plans (PPK) are optional and left out.
At three salary levels
| Salary (US$ equivalent) | Japan | Poland |
|---|---|---|
| $60,000 | Cost 1.14× Keeps 73% ¥9,408,202 | Cost 1.20× Keeps 63% zł 235,567 |
| $120,000 | Cost 1.10× Keeps 66% ¥18,816,403 | Cost 1.13× Keeps 60% zł 471,134 |
| $250,000 | Cost 1.05× Keeps 57% ¥39,200,840 | Cost 1.07× Keeps 59% zł 981,529 |
Employment rules compared
| Japan | Poland | |
|---|---|---|
| Statutory annual leave | 10 days after six months, rising to 20; 5 days must be taken | 20 days (26 with 10 years incl. education) |
| Public holidays in 2026 | 18 | 14 (Warsaw) |
| Notice of dismissal | 30 days, or pay in lieu | 2 weeks to 3 months by service |
| Severance required by law | None | 1-3 months' pay (firms of 20+, no-fault dismissal) |
| Typical negotiated exit | Commonly 3–6 months’ pay plus unused leave | No official benchmark |
| Probation | Commonly 3–6 months; dismissal still needs grounds | Up to 3 months |
| Working hours | 40 a week; overtime capped at 45 a month and 360 a year | 8 h/day, 40 h/week average |
| How hard is dismissal? | Very hard: needs objectively reasonable grounds | Moderate: written genuine reason; union consulted |
| Women in management (ILO) | 14.5% (2023) | 40.6% (2025) |
Questions
What does a US$120,000 salary cost an employer in Japan and Poland?
With the rates and exchange rates as of October 2026, in Japan (Tokyo, ¥18,816,403) the employer’s total cost is 1.10 times the salary; in Poland (zł 471,134) it is 1.13 times. The employee keeps 66% of salary in Japan and 60% in Poland.
Is it cheaper to employ someone in Japan or Poland?
At this salary, the employer’s on-cost is lower in Japan. The ratio changes with pay, though: where contributions are capped, the on-cost falls as a share of salary for high earners. Enter the real salary in the calculator above to compare.
How do notice and severance compare?
Japan: 30 days, or pay in lieu; no severance is required by law, and negotiated exits are commonly 3–6 months’ pay plus unused leave. Poland: notice is 2 weeks to 3 months by service; severance required by law: 1-3 months' pay (firms of 20+, no-fault dismissal); typical negotiated exit: no official benchmark.
Which has more paid leave and public holidays?
Japan: 10 days after six months, rising to 20; 5 days must be taken, and 18 public holidays in 2026. Poland: 20 days (26 with 10 years incl. education), and 14 public holidays in 2026.
Sources: Japan (Kyokai Kenpo, Japan Pension Service, MHLW, National Tax Agency, MIC). Poland: every rate and rule is listed with its primary source on Poland's HR data. Exchange rates: ECB reference rates (2026-10-23); for currencies the ECB does not quote, the central bank's rate.
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