1. Minimum Wage Adjustments
Effective January 1, 2025, the gross minimum wage in Poland has been set at PLN 4,666 per month.
The minimum hourly rate has also increased to PLN 30.50 gross.
This adjustment affects related benefits, including:
- Night shift allowances
- Minimum sickness benefit calculations
- Tax-free deduction thresholds
2. Mandate Contract Minimum Remuneration
For workers under mandate contracts, the hourly rate must now meet or exceed PLN 30.50 gross.
3. Holiday Pay Requirements
Firms with fewer than 50 full-time employees (FTE) as of January 1, 2025, must provide holiday pay, unless they formally opt out by January 31, 2025.
Key details:
- Benefit amount: PLN 2,417.14 gross (subject to potential revisions)
- Eligibility: Employees taking at least 14 consecutive days of leave
- Waiver option: Employers may withdraw or reduce the benefit by notifying staff in writing before the deadline.
4. Company Social Benefit Fund (ZFŚS)
Businesses with 50+ employees (FTE) must establish a Company Social Benefit Fund (ZFŚS) unless they declare an exemption by January 31, 2025.
Requirements:
- Contribution amount: PLN 2,417.14 gross per full-time employee
- Opt-out process: Amend internal policies and communicate the decision to employees within 14 days.
5. Service Contract Registration with ZUS
Since January 1, 2021, employers must register service contracts with the Social Insurance Institution (ZUS). Non-compliance may result in audits.
6. Contribution Limits for 2025
- Pension & disability insurance: Annual cap set at PLN 260,190 gross (30x the projected average monthly wage).
- Voluntary sickness insurance: Monthly limit of PLN 21,682.50 gross (applies to self-employed individuals, contractors, and collaborators).
7. Public Holidays in 2025
The list of national holidays remains unchanged from prior years. Employers should account for these dates in payroll and leave planning.