As of 1 January 2025, the minimum wage in Poland will increase to PLN 4,666 gross and the minimum hourly rate will be PLN 30.50 gross. This change has significant consequences for both employees and employers, affecting many aspects of wages and working conditions.
The amounts given are to be valid throughout next year, i.e. from January to December 2025.
Impact on Other Remuneration Components
An increase in the minimum wage has a direct impact on several key payroll components that are accounted for on the payroll:
- Standstill pay – Employees shall receive standstill pay, which shall not be less than the minimum wage (Article 81 § 1 of the Labour Code).
- Remuneration for a month without work – If an employee did not work for a whole month for reasons beyond his or her control, he or she is entitled to be paid at the minimum level (Article 129 § 5 of the Labour Code).
- Compensation for breach of the principle of equal treatment – In the event of a breach of the principle of equal treatment, compensation may not be less than the minimum wage (Article 183d of the Labour Code).
- Compensation for mobbing – An employee who has been subjected to mobbing is entitled to compensation amounting to at least the minimum wage (Art. 943 § 4 PC).
- Severance pay on termination of employment – Severance pay on termination of employment for reasons not attributable to the employee may not be lower than the minimum wage (Article 8(4) of the Act on special rules for termination of employment relationships for reasons not attributable to employees).
- Minimum benefit base – The assessment base for sickness and maternity benefits may not be lower than the minimum wage (Article 45(1) of the Act on Cash Benefits from Social Insurance in Case of Sickness and Maternity).
- Night work allowance – Employees working at night shall receive an allowance of 20% of the hourly rate based on the minimum wage.
Consequences for Employers
Employers must adjust employees’ salaries to the new minimum wage level. Although a formal change to the employment contract is not always required, employers must:
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