Social security and the minimum wage in 2023

Social security and the minimum wage in 2023

The minimum wage will change twice in 2023 – on 1 January and 1 July.

Minimum wage in 2023

In the first half of 2023 (from 1 January), the minimum wage will be 3490 PLN and the minimum hourly rate will be 22.80 PLN. Another change will take place on 1 July 2023, and thus the minimum wage in the second half of 2023 will be 3600 PLN, and the minimum hourly rate will be 23.50 PLN.

This is how the amounts of minimum wage contributions deducted from the employee’s salary will look like for the two aforementioned six months:

The contributions in the first half of 2023 at the minimum wage of 3490 PLN will be:

  • pension contribution 204.37 PLN
  • disability pension contribution 83.76 PLN
  • sickness contribution 25.65 PLN
  • accident insurance premium 17.48 PLN

Contributions in the second half of 2023 at the minimum wage of 3600 PLN will be:

  • pension contribution 210.82 PLN
  • disability pension contribution 86.40 PLN
  • sickness contribution 26.46 PLN
  • accident insurance premium 18.04 PLN

The total social insurance contributions (with additional sickness contribution) will amount to 331.27 PLN in the first half of the year, and 341.71 PLN in the second half of 2023.

To sum up, as of January 2023, the minimum wage on an employment contract in the first half-year “on hand” (net) will be 2709 PLN. On the other hand, in the second half of 2023, it will already amount to 2784 PLN.

Health contribution in 2023

Along with the doubling of the minimum salary in Poland for 2023, the health contribution will also be raised twice, which will amount to 314.10 PLN in the first half of 2023 and already 324 PLN in the second half. As for the amount of the health contribution for those settling on a lump sum, it is calculated on the basis of the average salary in the fourth quarter of the previous year, which means that the amount will only be calculated after the end of the current 2022.

 

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