As part of the practice of our accounting office in Krakow and the accounting office in Warsaw, we also advise our clients on matters within the scope of labor law. Our clients ask us, among other things, how to correctly specify the date of payment of remuneration for work in internal regulations?

In accordance with art. 85 par. 2 of the Labor Code, remuneration for work should be paid immediately after its full amount has been determined, but no later than within the first 10 days of the following calendar month.

However, it should be remembered that the date of payment of remuneration set by the employer should be specified precisely. The above-mentioned provision specifies the maximum date by which remuneration should be paid, but in the employer’s internal regulations this date should be specified as a specific day. As a result of the inspection by the National Labor Inspectorate, the provision according to which “remuneration is payable by the 10th day of the following month” may be questioned as incorrect. The employer should indicate that the remuneration will be paid on a specific day, e.g. the 10th day of each month. Of course, it should be remembered that if the agreed day of payment of the salary is a day off, the salary should be paid sufficiently in advance so that it is already at the employee’s disposal on the preceding day. Regardless of the above, if possible, it is also worth making the salary payment earlier than the day established in internal regulations, which will not be contrary to applicable law.

We invite you to contact us by e-mail, phone or in person:

HR and payroll services in Warsaw

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

HR and payroll services in Krakow

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