Polish Labour Code (Minimum Remuneration for Work)

From 1 January 2015 the minimum remuneration for work shall be 1750,00 PLN (Regulation of the Cabinet of 11 September 2014 on the amount of minimum remuneration for work in 2015 issued on the basis of the Act of 10 October 2002 on minimum remuneration for work; Journal of Laws No. 200, item 1679 as last amended). When calculating the amount of remuneration of an employee one takes account of components of remuneration granted to the employee, as well as other benefits resulting from an employment relationship, included in personal remuneration, in line with the rules of employment and remuneration statistics as specified by the Central Statistical Office. The following are not taken into account when calculating the amount of remuneration of an employee: 1) anniversary reward, 2) severance payment granted to the employee when he retires or leaves a job due to permanent incapacity to work, 3) remuneration for overtime work. Benefits due to the employee in connection with a business trip, including allowances, are not a part of personal remuneration according to the Central Statistical Office. An employee performing full time work may not receive remuneration that is lower than the minimum remuneration. An exception to this rule is the remuneration received in the first year of his employment, which may not be lower than 80% of the minimum remuneration for work. In case of employees employed part time in a monthly working time system, the amount of minimum remuneration is calculated proportionately to the number of employee’s 12 working hours in a given month, with the basis being the amount of minimum remuneration determined in accordance with the Act on minimum remuneration.