The minimum wages in 2023 are:
3,490 PLN gross per month and 22.80 PLN gross per hour (from January 1st to June 30th),
3,600 PLN gross per month and 23.50 PLN gross per hour (from July 1st to December 31st).
The minimum wage changes every year and is pro-rated in case of part-time employees.
Tax rates are calculated on income according to rates set by the Polish Government.
There are two tax rates: a basic rate of 12% up to 120,000 PLN and an excess rate of 32% for all income above 120,000 PLN.
A tax-free amount of 30,000 PLN is available to all Polish Taxpayers. This amount takes the form of a tax reduction of 3,600 PLN (300 PLN per month).
A high-income Solidarity Tax of 4% applies to income in excess of 1 million PLN.
The employer cost is generally estimated at 19.48% of the employee salary.
Overtime payment is mandatory. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 5 hours of overtime daily. Employees can work a maximum of 48 hours of overtime per week and 150 hours per year.
For additional hours, employees are paid in addition to normal wage:
- 100% of hourly wage for overtime at night time, on Sunday and public holidays being non-working days for an employee, on a non-working day being time off in lieu for working on a Sunday or public holiday and for each hour of work exceeding weekly working time norm.
- 50% of hourly wage for each overtime hours worked on a day different than in case of 100% hourly wage (mentioned above).
- 20% of hourly minimum wage for each hour worked during night time specified in company internal regulations.
