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The minimum wage in 2020

In 2020, the minimum wage will change. This will also change the amount of other benefits that are dependent on the minimum wage. Check what changes will bring 2020!

The amount of the minimum wage in 2020

In 2020, the minimum wage will increase from PLN 2,250 gross to PLN 2,600 gross.

Minimum wage - ingredients

The amount of the minimum wage is not the same as the amount of the basic wage.Apart from the net salary, the minimum wage also includes a number of benefits resulting from the employment relationship.

The basic salary should include, among others:

statutory prizes and bonuses,
bonuses for functions performed,
compensatory allowance paid for a reduction in pay due to an accident at work or an occupational disease,
pay for annual leave.

Minimum wage does not consist of:

remuneration for work at night,
remuneration for overtime work,
severance pay in connection with retirement or disability pension,
jubilee awards,
internship allowances.

The minimum wage does not include the components that the Central Statistical Office includes in personal wages. These are:

remuneration resulting from contracts for specific work or mandate,
sickness benefits,
fees,
Equivalent for washing clothes,
fees for business trips,
holiday benefits and benefits financed from the Company Social Benefits Fund.

Employer's costs and the minimum remuneration for an employee's work

Due to the increase in the minimum wage, the employer's costs related to employing employees will also increase. In 2020, they will amount to:

Type of contribution	Contribution% rate	Contribution amount in 2020
Contribution basis	100%	PLN 2600
Retirement	9,76 %	PLN 253.76
Profitable	6,5 %	PLN 169.00
Accident	1,67 %*	PLN 43.42
TOTAL social security contributions	17,93 %	PLN 466.18
FGŚP	0,10%	PLN 2.60
FP	2,45 %	PLN 63.70
TOTAL cost of employment		PLN 3,132.48

* the interest rate for accident insurance varies depending on the type of business activity

Minimum wage and employee benefits

The minimum wage is the basis for calculating the amount of other benefits, i.e. the allowance for night work or for the time spent ready to work or downtime.

Type of benefit	Height
the minimum calculation basis for sickness allowance	● PLN 2,243.54
allowance for night work	● for January, April, June and December - PLN 3.10 ● for February, May, August and November - PLN 3.25 ● for March, September and October - PLN 2.95 ● for July - PLN 2.83
remuneration for uptime and downtime	not less than PLN 2,600.00 - for full-time employees
cash benefit for an apprentice	no more than PLN 5,200 - twice the minimum wage
compensation for breach of the principles of equal treatment in employment, mobbing or discrimination	not less than PLN 2600
guarantee remuneration for not performing work due to the schedule of working time	not less than PLN 2,600 - for a full-time employee with a salary other than a fixed monthly rate
severance pay for collective redundancies	PLN 39,000 - 15 times the minimum wage

Entrepreneur's preferential social security contributions

30% of the minimum gross wage is the basis for the preferential contributions paid by entrepreneurs. In 2020, the basis for calculating preferential contributions will be PLN 780.

Name of the contribution	Contribution amount in 2020
Retirement pension 19.52%	152.26 zł
Profit 8%	PLN 62.40
Sickness 2.45%	PLN 19.11
Accident 1.67%	PLN 13.03
Labor Fund	the entrepreneur paying the minimum preferential ZUS contributions is exempt from paying the FP for himself.
SUM	PLN 246.80