What are the Polish payroll changes for 2022?

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New minimum monthly wage

From January 1, 2022, the minimum wage will be PLN 3 010,00 gross. It is increased by PLN 210 gross compared to the level of remuneration in 2021. Based on this amount following payroll elements are calculated:

  • Additive for night shift.
  • Net amounts free from the bailiff deduction.
  • The minimum amount of compensation from the employer who has committed mobbing against the employee.

From January 1, 2022, the minimum amount per hour for civil law contracts will be PLN 19,70 gross.

New amount of ZUS base limit

For the year 2022 the new ZUS base limit will be PLN 177 660,00. After exceeding this amount pension and retirement contributions will not be calculated.

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