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Young worker - contributing to remuneration

A juvenile worker is a person who has reached the age of 16 and has not yet reached the age of majority. Pursuant to the regulations in force, it is forbidden to employ people who are under 16 years of age. This is to change and from September 1, 2018, the age threshold will be lowered to 15 years.

Young worker - employment

Pursuant to Art. 191 of the Labor Code, it is allowed to employ a young person who:

graduated from at least junior high school,
presented a medical certificate stating that the work of a given type does not endanger her health.

In other situations, you need the permission of the relevant labor inspector and a positive opinion from the psychological and pedagogical counseling center.

A juvenile worker who does not have professional qualifications may be employed only for the purpose of professional preparation or to perform light work, and the consent of the parent or guardian is required to sign an employment contract. When employing a young person, the employer is obliged to provide this employee with care and assistance necessary for his adaptation to the proper performance of work. He must also keep records of young workers.

An employment contract signed for the purpose of apprenticeship should specify:

type of professional preparation (vocational training or training to perform a specific job),
duration and place of vocational preparation,
method of theoretical training,
the amount of remuneration.

Young worker - remuneration

Pursuant to the Regulation of the Council of Ministers of May 28, 1996 on the apprenticeship of adolescents and their remuneration, a juvenile employee during the apprenticeship period should receive remuneration calculated as a percentage of the average monthly remuneration in the national economy in the previous quarter, effective from the first day of the following month. after the announcement by the President of the Central Statistical Office in the Official Journal of the Republic of Poland "Monitor Polski" and amounts to:

not less than 4% in the first year of education,
not less than 5% in the second year of education,
not less than 6% in the third year of education.

Moreover, an adolescent undergoing training to perform a specific job is entitled to not less than 4% of the average monthly remuneration.

The employer, as in the case of employing any other employee, is obliged to report the young person to the Social Insurance Institution. This is done on the ZUS ZUA form with the code appropriate for young employees (ie 01 20 X X) within 7 days from the date of employment.

The amount of remuneration, which is also the basis for the calculation of social security contributions for young people, is calculated as a percentage of the average monthly salary in the previous quarter, announced by the President of the Central Statistical Office.

In the period from 01/06/2017 to 31/08/2017 it is as follows:

YEAR OF SCIENCE	THE BASIS FOR THE CONTRIBUTION	TYPE OF INSURANCE	FINANCED BY THE PAYER	FINANCED BY THE INSURED
AND	174.14 PLN	retirement disability sickness	PLN 17.00 PLN 11.32 -	PLN 17.00 PLN 2.61 PLN 4.27
II	PLN 217.68	retirement disability sickness	PLN 21.25 PLN 14.15 -	PLN 21.25 PLN 3.27 PLN 5.33
III	PLN 261.21	retirement disability sickness	PLN 25.49 PLN 16.98 -	PLN 25.49 PLN 3.92 PLN 6.40

The data presented above do not include accident insurance contributions, as its percentage is determined by the Social Insurance Institution depending on the number of employees employed in the workplace.

The juvenile employee would primarily like to obtain professional preparation, as well as gain experience in performing work and the possibility of theoretical training. Taking into account the remuneration of such an employee, it is difficult to say that it is of a gainful nature. The juvenile's training ends with an examination for which the employer pays.

The juvenile employee's main task is training, therefore the employer is obliged to release the juvenile from work for the time needed to attend school.

Co-financing the costs of educating young employees

Pursuant to Art. 70b of the Act of 7 September 1991 on the education system, employers who concluded an employment contract with adolescents for the purpose of vocational preparation are entitled to co-financing the costs of education, if:

the employer or the person running the establishment on behalf of the employer or the person employed by the employer has the qualifications required to conduct apprenticeships for adolescents, specified in separate regulations,
the juvenile worker completed apprenticeship or training to perform work and passed the exam in accordance with separate regulations.

From September 1, 2012, an employer who concluded an employment contract with a juvenile employee for the purpose of vocational training is entitled to a subsidy in the amount of:

in the case of vocational training - PLN 8,081.00 for a training period of 36 months, however, if the training period is shorter than 36 months, the amount of the grant will be paid in proportion to the training period,
in the case of training to perform a specific job - PLN 254.00 for each full month of education.

Co-financing is granted at the employer's request submitted within 3 months from the date of passing the examination by a young person. They are granted due to the place of residence of a juvenile employee by way of an administrative decision.