As every year, on January 1, a number of new regulations will come into force, including those in the field of labor law. The most interesting issue for both employers and employees is probably the amount of the minimum wage applicable from the new year.
The provisions regulating the so-called lowest national wage in 2025 can be found in the Regulation of the Council of Ministers of September 12, 2024 on the amount of the minimum wage and the amount of the minimum hourly rate in 2025. According to the content of the regulation, from January 1, 2025, the minimum wage will be PLN 4,666, while the minimum hourly rate will be PLN 30.50

The net amount of the standard salary of a full-time employee paid based on the minimum wage will be PLN 3,510.92, which means an increase in the minimum wage by PLN 249.39.

Clients of our accounting office often ask whether the remuneration due for December and paid in January should be calculated from the new minimum wage amount or according to the previously applicable rules. The answer to this question can be found in Article 80 of the Labor Code, which states that remuneration is due for work performed. The date of payment of the remuneration is irrelevant here, so if it is due for December, even if the employee receives it in January 2005, it should be paid in the amount applicable in December 2024, i.e. in accordance with the minimum wage applicable in December 2024.

The first remuneration calculated according to the new rate will be the remuneration due for January 2025 (paid in January or February, depending on the date of remuneration payment adopted in the workplace).

If you employ employees as part of your business and need help in these matters, we invite you to our accounting office in Krakow and our accounting office in Warsaw, where we provide accounting services as well as HR and payroll services.

If you look for services we offer, please contact us:

Bookkeeping office in Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Bookkeeping office in Krakow

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl