Changes in Polish labour law 2023

Minimum wage

The minimum wage will increase twice in 2023. From 1 January 2023, the minimum wage will be PLN 3,490 gross, followed by a second increase to PLN 3,600 gross at the beginning of July.

The minimum hourly rate will increase accordingly, from 1 January it will be PLN 22.80 gross and from 1 July PLN 23.50 gross.

The increase in the minimum wage will have an impact on other benefits determined on its basis, such as night work allowance, the minimum amount of the sickness benefit calculation basis, or the amount free of deductions.

Higher business travel allowances

From 1 January 2023, the allowance for domestic business travel will be PLN 45 per day.

Tax relief on PIT-2

As from 1.1.2023 onwards, a new PIT-2 form will come into effect. In the case of employment based on an employment contract, civil law contracts, payment of pension benefits (from social insurance cash benefits), from the Labor Fund (FP) and the Guaranteed Employee Benefits Fund (FGŚP), and from payments by a bailiff, arises a possibility of filing PIT-2 with more than one payer. The total amount of the deduction will still be PLN 300 per month, but the possibility to divide it between three payers has been introduced. In the case of two positions, the deduction will amount to PLN 150 each, and in the case of three – PLN 100 with each payer on a monthly basis.

In the new PIT-2 form, there are proper boxes to tick in the declarations by taxpayers wishing to use or waive the deduction for pensioners, new residents, single parents, authors/artists, taxpayers under the age of 26 as well as taxpayers whose income does not exceed PLN 30,000.

The new PIT-2 form does not need to be filed if nothing has changed in the taxpayer’s situation and he wants advances on income tax to be calculated for him according to the current rules.

Holiday pay

Companies with less than 50 full-time equivalent employees as of January 1, 2023 are obliged to pay holiday pay. However, by 31.01.2023, they may waive this obligation or reduce the amount of the benefit by providing this information to employees in writing the latest on by the above mentioned deadline. The amount of holiday pay in 2023 is PLN 1,662.97 gross. The allowance is paid once a year to each employee taking out a holiday of at least 14 consecutive calendar days.

Company Social Benefit Fund

Companies employing at least 50 employees as of January 1, 2023 are obliged to establish a Company Social Benefit Fund (ZFŚS). However, the company may resign from setting up the Company Social Benefit Fund by adding a statement in the salaries policy and informing employees by 31 January in a customary already applied manner. We would like to remind you that the amendments to the regulations enter into force within 14 days from the date of their introduction.

The amount of the basic allowance for the Company Social Benefit Fund for a full-time employee in 2023 will not change and will continue to be PLN 1,662.97.

Earnings ceiling for the annual contribution assessment basis for pension and disability insurance and the monthly contribution assessment basis for voluntary sickness insurance

The earnings ceiling of the annual contribution assessment basis for pension and disability insurance in 2023 will be PLN 208,050, while the upper monthly limit of the voluntary sickness insurance contribution assessment basis will be PLN 17,337.50. The limitation of voluntary sickness insurance concerns, among others, persons conducting business activity, persons cooperating with them, or contractors.

Public holidays in 2023

We would like to remind you that, according to the current legislation, for a public holiday falling due on a Saturday, the employer is obliged to give the employee another day off in the chosen in the company payroll cycle.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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