The remuneration of an employee employed on a full-time monthly basis may not be lower than the amount of the minimum remuneration. If the employee is employed on a part-time monthly basis, the amount of the minimum wage is determined in proportion to the number of working hours to be worked by the employee in a given month, based on the full rate of the minimum wage.
An employee’s remuneration does not have to be one-component. Its calculation takes into account the components of remuneration due to the employee and other benefits resulting from the employment relationship, classified according to the rules of employment and remuneration statistics specified by the Central Statistical Office as personal remuneration, excluding those listed in Art. 6 sec. 5 of the Minimum Wage Act. From January 1, 2024, the catalog of components excluded from the minimum wage may be extended.
As of the date of issuing this issue of UiPP, the Parliament is presenting an act amending the act on bridging pensions and some other acts in the parliament (paper no. 3321). It assumes the introduction of a change, inter alia, in the Act on the minimum remuneration for work, concerning the exclusion of the supplement for special working conditions from the minimum wage (proposed point 6 in Article 6(5) of the Act). An allowance for special working conditions is to be understood as an allowance for the performance of work in conditions that are particularly strenuous or particularly harmful to health, work involving high physical or mental effort or particularly dangerous work, to which the employee is entitled under the rules set out in separate regulations, a collective agreement other statutory collective agreement, remuneration regulations, statute specifying the rights and obligations of the parties to the employment relationship, employment contract or cooperative employment contract (proposed point 11 in Article 1 of the Act).
Source: Insurance and Labor Law (“Ubezpieczenia i Prawo Pracy”) No. 13 (583) of July 1, 2023, page 66