One of the important conditions for work is the minimum wage set annually in Poland. In 2022, the minimum wage is set at PLN 3,010 and in 2023 it will grow to PLN 3,600. This is briefly described below.

In 2022, the minimum wage is set at PLN 3,010 for monthly remuneration and PLN 19.70 for hourly work for civil law contracts. The minimum wage increased in comparison with 2021 by PLN 210 from PLN 2,800 or 7.5%. For hourly work, the minimum wage increased by PLN 1.40 from PLN 18.30 in 2021, i.e. by 7.65%.

The established minimum wage (brutto) in 2022 is also exempt from personal income tax due to the increase in the non-taxable amount from July 1, 2022 to PLN 30,000. In this regard, the minimum income in 2022 is completely exempt from paying personal income tax.

Example:

The gross minimum wage in 2022 is PLN 36,120 (PLN 3,010 x 12 months).

Insurance premiums for compulsory social insurance paid by the employee will amount to PLN 4,952.05 (PLN 36,120 x 13.71%).

The minimum net salary will be PLN 31,167.95 (PLN 36,120 - PLN 4,952.05).

The salary payable, taking into account the deductible non-taxable amount, will be PLN 28,167.95 (PLN 31,167.95 - PLN 3,000).

PLN 28,167.95 is less than PLN 36,120, which is the minimum tax-free amount per year.

It is proposed that for 2023 год the minimum wage will increase in two stages: from January 1, 2023 there will be an increase to PLN 3,490 and from July 1, 2023 to PLN 3,600. The increase in the minimum wage will amount to PLN 590 compared to 2022, or 19.6%. The minimum hourly rate in 2023 will increase from January 1 to PLN 22.80, and from July 1 to – PLN 23.50. The increase in hourly wages will be PLN 3.80 compared to 2022 and will amount to 19.3%.