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Polish Deal: new payroll payment rules from 1 January 2022


by Monika Spotowska

15 December 2021


The tax legislative package of the Polish Deal will become effective on 1 January 2022. The rules of payroll calculation will change. Among other things, health insurance contributions will no longer be deductible from tax.


Enterprises which would like to gain more time to get ready for the new rules may pay salaries or bonuses for December, scheduled for payment in January 2022, still this year.


What does the Labour Code say?


According to the Labour Code, the remuneration for work performed in any given month is payable immediately after its full amount is determined, however, no later than within the first 10 days of the following calendar month.


An in-house policy or an employment contract usually stipulates a specific payday. It is often the statutory deadline of the 10th day of the following month. An employer who pays salaries for December by 31 December is not in breach of law.


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Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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