Changes for employees from 1 January 2025 – what do you need to know?

From January 1, 2025, the minimum wage will increase. In 2024 it was 4,300 zlotys, and in 2025 – 4,666 zlotys. Full-time workers at the lowest rate will receive PLN 366 gross more from January than now. But raising the minimum wage entails other changes. In particular, it affects the insurance premiums paid to the Social Insurance Fund (ZUS) for certain insured persons.

Minimum wage 2025 – new monthly and annual rate

The main change that will come into force in the new year is an increase in the minimum wage. According to the resolution of the Council of Ministers, at the beginning of the year the minimum wage will reach 4,666 zlotys (compared to 4,300 zlotys).

The hourly rate for employees working under civil contracts will also change. For them, the rate will increase from 28.10 to 30.50 zlotys.

Minimum wage 2025 – what is the net amount “in hand”?

Although from January 1 the minimum wage will be PLN 4,666, this amount will not be transferred to the employee’s account. What will be paid is not the gross amount (PLN 4,666), but the net amount, which will be reduced by the employer by the corresponding ZUS and personal income tax contributions. Therefore, in the case of a full-time standard expense employee without availing additional tax benefits, i.e. youth allowance, allowance for families 4+ or the application of increased author’s expenses – the net amount will be PLN 3,510.92.

Increased payment for downtime

This remuneration is determined on an hourly or monthly basis or equal to 60% of the remuneration calculated as vacation pay, if such a component of the remuneration was not allocated when determining the terms of remuneration. However, what is very important, it cannot be lower than the minimum wage. Thus, in the period from January to December 2025, the remuneration for a stopover will be at least PLN 4,666.

According to Article 183d of the Labor Code, a person against whom the employer has violated the principle of equal treatment in employment is entitled to compensation in an amount not less than the minimum wage. Its amount is: January – December 2025 – PLN 4,666.

 Minimum base for calculating sickness benefits for full-time employment.

Its amount is: January – December 2025 PLN 4,026.29.

Maximum monthly allowance during internship

According to current rules, the amount of monthly cash benefits cannot exceed 2 times the minimum wage. This means that the benefit during a graduate’s internship from January to December 2025 will be PLN 9,332 per month.