The change in the minimum remuneration will affect, among other things:

• the minimum base for the assessment of social security benefits, which for full-time employees will be PLN 3,660.42, 
• the allowance for night work, which will be PLN 5.05 from January to April, and PLN 5.30 in May and June,   
• the amounts free from deductions: in the case of non-alimony deductions - PLN 3,221.98, in the case of cash advances given to the employee - PLN 2,416.49, and in the case of fines - PLN 2,899.78, 
• the maximum severance pay in the case of termination of an employment contract for reasons not attributable to employees, which will amount to PLN 63,630. 

The minimum hourly rate for those employed under a mandate agreement will also change to PLN 27.70 gross.

These amounts will remain in place until the end of June. From 1 July 2024, we will face another change to the minimum remuneration. 
 

Find more in the PRO HR December 2023