Based on the Regulation of the Council of Ministers of September 14, 2021 on the amount of the minimum remuneration for work and the amount of the minimum hourly rate in 2022 (Journal of Laws, item 1690). the minimum remuneration for work in 2022 will be PLN 3,010, while the hourly rate in the case of a mandate contract was set at PLN 19.70. The average cost of employing an employee will increase by approximately PLN 250 compared to this year.
Increasing the minimum wage also affects other components of the remuneration for work. Changing the amount of the minimum wage will primarily change the amount of such components of the remuneration as:
- Night work allowance – the amount of the allowance is determined by dividing the minimum wage by the number of hours to be worked in a given month,
- Severance pay for group layoffs – the amount of severance pay for an employee depends on the length of service in a given organization, but is also limited in amount to 15 times the minimum remuneration for work,
- Remuneration during downtime pursuant to Art. 81 of the Labor Code – for the period of downtime introduced through the fault of the employer, the employee is entitled to a remuneration of 60%, but not lower than the minimum wage.
In addition to the above wage components, an increase in the minimum wage will also change:
- The amounts of the amounts free from deductions from the salaries of employees,
- The minimum amount of income constituting the basis for calculating the contribution to the Labor Fund,
- The minimum amount of the contribution base for retirement and disability pension insurance for people on childcare leave.
Employers hiring employees should also remember that in the event of an increase in the minimum wage of an employee whose employment contract has been terminated and his employment relationship is terminated already in 2022, in the case of an equivalent payment, its amount will be calculated according to the new salary rate, and thus it will be higher.
If the employment contract with an employee contains a provision that the remuneration is due in a specific amount, in this case corresponding to the minimum remuneration for the previous year, it is necessary to prepare an annex to the employment contract with the employee. However, if the contract contains a provision that the employee is entitled to remuneration in the amount of the minimum wage, it is not required that the contract be annexed.