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Good to know Minimum wage in 2024 – key information

Minimum wage in 2024 – key information

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​​​​​​​​​​by Maciej Ogórek

11 March 2024


The minimum wage has been raised again in 2024. The minimum wage from 1 January is 4,242 zloty gross, which will go up to 4,300 zloty gross on 1 July. The minimum hourly rate has increased accordingly.

How does it translate into the minimum take-home pay in 2024? What does the minimum wage increase mean for the employer?​​


TABLE OF CONTENTS​


Minimum wage in 2023​


The minimum wage is the lowest amount the employer must pay the employee hired under a contract of employment. A remuneration below the minimum wage is a violation of employee rights.

The minimum wage in 2023 was 3,490 zloty gross from January to the end of June, and 3,600 zloty gross from July to the end of December.



minimum wage 2023



More: Minimum wage in 2023: overview »


What has changed to the minimum wage in 2024?​


Like in 2023, the minimum wage in 2024 will increase twice – first in January (by 642 zloty) and then again in July (by 58 zloty). Compared to 2023, the minimum wage will rise by a total of 700 zloty gross in 2024.

Minimum wage 2024


  • 4,242 zloty gross – from 1 January 2024
  • 4,300 zloty gross – from 1 July 2024​

Minimum hourly rate 2024


The minimum hourly rate for some civil law agreements has also increased in 2024. It was 23.50 zloty gross at the end of 2023. How much is it now?​

  • 27.70 zloty gross – from 1 January 2024
  • 28.10 zloty gross – from 1 July 2024​

How much will your employees take home in 2024?​


Assuming that an employee: is 26 years old, has submitted the PIT-2 form, earns income from one employment relationship in his hometown, and has not signed up to an Employee Capital Plan, his or her pay of 4,242 zloty gross will translate into 3,221.98 zloty net.

After the pay rise on 1 July 2024, under the same conditions, the minimum pay of 4,300 zloty gross will translate into 3,261.53 zloty net.


minimum wage 2024


Importantly, if the employee has not submitted the PIT-2 form, his or her monthly net pay will be reduced by 1/12 of the personal exemption amount, that is 300 zloty. Then, the personal exemption amount will be refunded after filing the annual return.

How will the employment costs change?​


The higher minimum wage means higher employment costs. The sum of all contributions payable by an employee who earns the minimum wage in 2024 will be:

  • in January – 868.76 zloty
  • in July – 880.64 zloty​

contribution
from January 2024
from July 2024
​retirement pension
414.02 zloty​
​419.68 zloty
disability pension
​275.73 zloty
279.50 zloty
​accident insurance
​70.84 zloty​
71.81 zloty
​Labour Fund
103.93 zloty​
105.35 zloty
​Guaranteed Employee
Benefits Fund
4.24 zloty
​4.30 zloty​

As a consequence, the total employment cost for the employer (including the minimum wage) has been 5,110.76 zloty since January and will be 5,180.64 zloty from July.

Summary​


The higher minimum wage not only affects the staff’s salaries but also other payments linked to the minimum wage. The minimum wage affects, among others, the base for assessment of sickness and maternity allowances, as well as the night work allowance or the cap on the severance pay. Changes to the minimum wage also affect health insurance contributions paid by businesses. Higher minimum wage has obvious benefits for workers who receive the minimum pay, but it also generates additional costs for businesses, beyond the employees’ wages. ​

Trust the experts​


Rödl & Partner supports employers in HR and payroll affairs. Our services will let you focus on your business instead of tracing legislative changes of employers’ obligations. HR and payroll outsourcing offered by Rödl & Partner ensures reliability and on-time performance – contact​ us »


Legislation:
Regulation of the Council of Ministers of 14 September 2023 on the minimum wage and the minimum hourly rate in 2024.

Contact

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Maciej Ogórek

Attorney at law (Poland)

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