The minimum wage for work in 2013
In 2013, the minimum wage will change. It is to increase to PLN 1,600 gross, which is PLN 100 more than at present. The increase in the minimum wage is tantamount to an increase in the costs borne by the employer in connection with hiring employees on the basis of employment contracts. First of all, attention should be paid to the increase in social security contributions, the Labor Fund and the Guaranteed Employee Benefits Fund.
Minimum wage and the employer's cost
Let's make a calculation of the employer's costs related to employing an employee under an employment contract now and in 2013:
| Ingredient | 2012 PLN 1,500 | 2013 r. 1,600 PLN |
|---|---|---|
| employer's pension insurance (9.76%) | PLN 146.40 | PLN 156.16 |
| employer's disability insurance (6.5%) | PLN 97.50 | 104.00 PLN |
| accident insurance (1.93%) | PLN 28.95 | PLN 30.88 |
| Labor Fund (2.45%) | PLN 36.75 | 39.20 PLN |
| Guaranteed Employee Benefits Fund (0.10%) | PLN 1.50 | PLN 1.60 |
| TOTAL | PLN 311.10 | 331.84 PLN |
The total cost of employing an employee under an employment contract with a minimum wage currently amounts to PLN 1,811.10. However, next year this cost will increase to PLN 1,931.84. This difference will be felt by employers, as it amounts to as much as PLN 120.74 per month.
Contributions for budding entrepreneurs
ZUS contributions for novice entrepreneurs will also change, as they can take advantage of the 2-year relief, which gives the possibility of reducing social security contributions and exemption from fees for the Labor Fund.
| Ingredient | 2012 - the basis for the amount of PLN 450 | 2013 - the basis for the amount of PLN 480 |
|---|---|---|
| retirement insurance (19.52%) | 87.84 PLN | PLN 93.70 |
| disability insurance (8%) | PLN 36.00 | 38.40 PLN |
| sickness insurance - voluntary (2.45%) | PLN 11.03 | PLN 11.76 |
| accident insurance (1.93%) | PLN 8.69 | PLN 9.26 |
| TOTAL | 143.56 PLN | 153.12 PLN |
ZUS contributions from beginning entrepreneurs in 2013 will increase by PLN 9.56 per month.
