The government adopted on 14th September an ordinance on the minimum salary and the minimum hourly wage in 2022.
The lowest salary will be PLN 3,010 gross, i.e. PLN 210 (7.5%) more than to the current year. On the other hand, the minimum hourly rate for specific civil law contracts will be PLN 19.70, which means an increase of PLN 1.30.
Increasing the minimum salary will increase the salary-related employee benefits and obligations. On its basis, the following are calculated, inter alia:
- remuneration of employees with the lowest earnings;
- the maximum amount of severance pay in case of collective or individual dismissal for reasons not related to the employee;
- minimum remuneration for standby time and downtime through no fault of the employee;
- the minimum amount of compensation for mobbing at work;
- the minimum basis for the old-age and disability pension contribution for persons on parental leave (if they were employed under an employment contract);
- night work allowance;
- amounts free from deductions from wages and salaries, which must be left at the disposal of the employee.
PwC's comment
The assumptions of the Polish Deal, which provide for an increase in the tax exempt amount to PLN 30,000, will increase the tax-reducing amount to PLN 5,100 annually (17% of the tax-free amount, i.e. PLN 30,000 x 17%). The level by which the minimum salary has increased ensures that those earning the minimum wage in 2022 will benefit from the full tax-free amount.
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