Minimum wage:

• PLN 3,490 per month
• PLN 22.80 per hour 

Hence the change in indicators that depend on it. 

Annual base for calculation of pension contributions:

• PLN 208,050.00

New per diem and lump sum rates for business travel.

For a trip started in 2022 and ended in 2023, for the time before 1 January 2023 - according to the existing regulations, and for the time from 1 January 2023 - according to the new regulations.

As of 17 January 2023, after more than 15 years, the “mileage” rates have increased.

The new rates apply to statements submitted before and processed after 17 January 2023.

Find more in the PRO HR January 2023.