Salaries and allowances | PRO HR October 2022
2022.10.14
| Minimum wage | PLN 3 010 |
| Min. hourly rate | PLN 19.70 |
| Allowance for night work | 20% of the hourly rate from the min. wage (e.g. PLN 3,010 / 168h x 20% = PLN 3.58) |
| Overtime allowance | 50% of the wage or 100% of the wage:
|
| Allowance for Sunday/holiday work | 100% of the wage |
Business travel - domestic
| Per diem per day of travel (excluding meals) - less than one day | PLN 19 (8-12 h travel) PLN 38 (>12 h travel) |
| Per diem per day of travel (excluding meals) - more than one day | PLN 38 + for each day: PLN 19 (up to 8 h) PLN 38 (> 8 h) |
| Lump sum - local transport travel costs | PLN 7.60 |
| Expense limit for accommodation to be reimbursed | PLN 760 |
| Lump sum limit for accommodation | PLN 57 |
| Mileage allowance | Maximum:
|
Business travel - foreign
| Min. per diem per day of travel (excluding meals) | PLN 38 |
| Min. per diem per less than full day of travel (excluding meals) | PLN 12.66 (up to 8 h) PLN 19 (8-12 h) PLN 38 (> 12 h) |
| Min. per diem per day of travel (with full board) | PLN 9.50 |
| Min. per diem per less than full day of travel (with full board) | PLN 3.17 (up to 8 h) PLN 4.75 (8-12 h) PLN 9.50 (> 12 h) |
| Lump sum - travel costs from and to the train station/airport | PLN 38 |
| Lump sum - local transport travel costs | PLN 3.80 |
| Lump sum - accommodation costs | 25% of the accommodation limit as per the annex to the regulation |
Charge for the Company Employee Benefits Fund (ZFŚS)
| Employee employed in normal conditions | PLN 1,662.97 |
| Employee employed in particularly arduous conditions | PLN 2,217.29 |
| Juvenile worker - 1st year of training | PLN 221.73 |
| Juvenile worker - 2nd year of training | PLN 266.07 |
| Juvenile worker - 3rd year of training | PLN 310.42 |
| *Employees with severe or moderate disability | PLN 277.16 |
| *Former employee - old age/disability pensioner | PLN 277.16 |
| *For on-site nursery or children's club | PLN 343.68 |
Social security
| Basis for calculation | PLN 3,553.20 |
| Limit of the annual basis for calculation of contributions | PLN 177,660 |
| old age pension | PLN 693.58 (19.52%) |
| disability pension | PLN 284.26 (8%) |
| illness | PLN 87.05 (2.45%) |
| accident | PLN 59.34 (1.67%) |
| Labour Fund and Solidarity Fund | PLN 87.05 (2.45%) |
| Guaranteed Employee Benefits Fund (FGŚP) | PLN 3.55 (0.1%) |
Health insurance
| Min. basis for calculation | PLN 3,010 |
| Min. contribution amount | PLN 412.68 (9%) |
Severance pays
| Termination of employment relationship | 1x salary (company seniority <2 years) 2x salary (company seniority 2-8 years) 3x salary (company seniority 8 years+) |
| Limit of the severance pay for termination of employment | PLN 45,150 |
| Old age/disability severance pay | 1x salary |
| Death benefit | 1x salary (company seniority <10 years) 2x salary (company seniority 10 years+) 3x salary (company seniority 15 years+) |
Compensations
| Breach of the principle of equal opportunity in employment and mobbing | min. PLN 3,010 |
| Termination of a probationary-term contract | pay for the time until the end of the contract |
| Termination of a fixed-term contract | min. pay for the time until the end of the contract max. for 3 months |
| Termination of an indefinite term contract | for the period from 2 weeks to 3 months max. for 3 months |
| Termination of a probationary-term contract | for the notice period |
| Termination of a fixed-term contract | for the time until the end of the contract max. for the notice period |
| Termination of an indefinite-term contract | for the notice period |
Find more in the PRO HR October 2022.
