Minimum hourly wage - how much is it and how to determine it?
An employee employed under an employment contract may be remunerated in various ways.The regulations provide for the possibility of agreeing with the employee various remuneration systems - fixed, hourly, commission-based, piecework. If the employer decides to apply the hourly wage system, he must remember that he is obliged to set the wage in accordance with the minimum hourly wage. What is the minimum hourly wage in 2021 and how much will it be next year?
Minimum hourly wage on an employment contract
The minimum hourly wage is not fixed and depends on two factors:
- from the number of hours to be worked in a month,
- from the minimum remuneration for work established in a given year.
The minimum remuneration for work in 2021 is PLN 2,800. In 2022, it will be PLN 3,010.
Therefore, the hourly rate is different each month.
How to calculate the hourly wage?
To calculate the minimum hourly wage, divide the minimum wage by the number of hours you work in the month. Therefore, if in January 2021 an employee had 152 hours to work, he should receive PLN 18.42 per hour of work. In January 2022, there will also be 152 hours to work, but the minimum hourly wage will then be PLN 19.80.
The table below presents the minimum hourly wages in individual months in 2021:
|
Month |
Number of hours to be worked |
Minimum hourly wage |
|
January |
152 |
2800 PLN / 152 = 18.42 PLN |
|
February |
160 |
2800 PLN / 160 = 17.50 PLN |
|
March |
184 |
PLN 2800/184 = PLN 15.21
|
|
April |
168 |
2800 PLN / 168 = 16.67 PLN |
|
May |
152 |
2800 PLN / 152 = 18.42 PLN |
|
June |
168 |
PLN 2800/168 = PLN 16.67 |
|
July |
176 |
2800 PLN / 176 = 15.91 PLN |
|
August |
176 |
2800 PLN / 176 = 15.91 PLN |
|
September |
176 |
2800 PLN / 176 = 15.91 PLN |
|
October |
168 |
2800 PLN / 168 = 16.67 PLN |
|
November |
160 |
2800 PLN / 160 = 17.50 PLN |
|
December |
176 |
2800 PLN / 176 = 15.91 PLN |
In turn, in 2022 it will be as follows:
|
Month |
Number of hours to be worked |
Minimum hourly wage |
|
January |
152 |
PLN 3010/152 = PLN 19.80 |
|
February |
160 |
PLN 3010/160 = PLN 18.81
|
|
March |
184 |
PLN 3010/184 = PLN 16.36 |
|
April |
160 |
PLN 3010/160 = PLN 18.81 |
|
May |
168 |
3010 PLN / 168 = 17.92 PLN |
|
June |
168 |
3010 PLN / 168 = 17.92 PLN |
|
July |
168 |
3010 PLN / 168 = 17.92 PLN |
|
August |
176 |
3010 PLN / 176 = 17.10 PLN |
|
September |
176 |
3010 PLN / 176 = 17.10 PLN |
|
October |
168 |
3010 PLN / 168 = 17.92 PLN |
|
November |
160 |
PLN 3010/160 = PLN 18.81 |
|
December |
168 |
3010 PLN / 168 = 17.92 PLN |
In this case, the employer, when drawing up the employment contract, must enter the workload and specify the hourly rate.
Employers can settle their employees in a 12-month system, which will allow the actual hours worked to be settled. However, it is worth remembering that the extension of the settlement period to 12 months must be justified by objective technological or organizational reasons.
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The minimum hourly rate and the amount of the minimum wage
What if a full-time employee does not earn the minimum wage as a result of the hours worked? Then the employer is obliged to adjust the remuneration up to the minimum wage, i.e. currently up to PLN 2,800, and in 2022 to PLN 3,010. The equalization applies to each working hour and is the difference resulting from the payable wage and the wage resulting from dividing the minimum wage.
The minimum hourly rate and business activity and civil law contract
The minimum hourly rate does not include self-employed persons and persons employed on the basis of a specific work contract. However, from 2017, a minimum hourly wage applies to the mandate contract and the contract for the provision of services. It is also indexed every year, in 2021 it is PLN 18.30, in the next year it will be PLN 19.70. Of course, in the case of civil law contracts, there is no obligation to pay the national minimum wage, even if this amount is lower and results from the number of hours worked.
