The minimum wage is set by the State in line with the fundamental principles of labour law (Article 10 § 2 of the Labour Code), as well as the Polish Constitution, Article 65(4) of which provides that ‘the amount of the minimum wage, or method of determining the rate shall be indicated by the Act'. In detail this amount shall be set on the basis of the Act of 10 October 2002 on minimum wage.
Who is entitled to the minimum wage
Any worker who works on the basis of a full-time employment contract, is guaranteed a minimum wage.
The amount of the minimum wage for a person employed under a contract of part-time working time will be reduced pro rata.
In the case of persons who perform work under civil law contracts, such as contracts for a specific task or contracts of mandate — minimum amount has not been provided for by the legislator.
The minimum wage for full-time employment may not be less than the amount of the minimum wage, even if in a given month, e.g. due to the distribution of working time, calculated salary per worker will be below the applicable minimum wage level. In such a case, the staff member shall receive a supplement to the minimum amount of remuneration in the form of compensation.
In 2014 the minimum wage was PLN 1680 gross.
In 2015 the minimum wage was PLN 1750 gross.
In 2016, the minimum wage amounts to PLN 1850 gross
How to calculate the level of minimum wage
Annual increases in the minimum wage guaranteed by the Act must be no lower than forecasted for the given year, the increase in prices of consumer goods and services in general. Where the actual prices increase differ from the forecast, the Act provides for a correcting mechanism to be applied. If in the first quarter of the year in which negotiations take place the amount of the minimum wage is less than half of the average wage in the national economy, it will be increased by 2/3 of the forecast real GDP growth.
The amount of the minimum wage in the case of the first job
Employee's remuneration during his/her first year of work shall not be less than 80 % of the minimum wage. Employed for the first time in 2014 in full-time, cannot earn less than PLN 1344 gross.
Calculating the amount of minimum wage of a worker
When calculating the amount of remuneration of an employee one takes account of components of remuneration granted to the employee, as well as other benefits resulting from an employment relationship, included in personal remuneration, in line with the rules of employment and remuneration statistics as specified by the Central Statistical Office.
The following are not taken into account when calculating the amount of remuneration of an employee:
- anniversary reward,
- severance payment granted to the employee when he retires or leaves a job due to permanent incapacity to work,
- remuneration for overtime work.
Benefits due to the a business trip, including allowances, are not a part of personal remuneration according to the Central Statistical Office.
Moreover, in the case of an employer established in a non-member State, the amount of remuneration, which will be paid for work to a foreigner may not be more than 30 % lower than the average wage in the voivodship, published by the President of the Central Statistical Office