The minimum wage from 1 July 2024 is PLN 4,300 gross. The employee receives it into the account, but the employer still has a lot of additional costs to pay, because, as it turns out, maintaining one full-time job is not cheap at all. What does the salary consist of?
What contributions does an employer pay? We explain how much a full-time job costs for an employee
As we read on the Biznes.gov.pl website, the employee’s pay is made up of several contributions. The employer pays:
- pension insurance (9.76% of salary),
- disability insurance (6.5% of salary),
- accident insurance (0.67-3.33% of salary),
- Labor Fund (2.45% of salary),
- Guaranteed Employee Benefits Fund (0.1% of remuneration).
These are not the only costs. It should be remembered that the employer is also obliged to pay for sick leave (the first 33 days and 14 days for people over 50), vacation leave, medical examinations and .
Widow’s pension 2024. Who will get the money? maradek/iStock Widow’s pension 2024. Who will get the money? maradek/iStock
For example, a person earning the minimum wage receives PLN 3,261 in cash, but the cost of maintaining a full-time job consists of: PLN 419.68 pension contribution, PLN 64.50 disability contribution, PLN 105.35 sickness insurance and PLN 333.94 health insurance, as well as an advance payment on income tax in the amount of PLN 115. The total cost of the employee is PLN 4,300. On the other hand, a person earning, for example, PLN 4,300 net after paying contributions costs the employer PLN 5,180.
How much does a contract worker cost? In this case, the answer is not clear-cut
In this case, two situations must be distinguished. If the employee is a person up to 26 years of age, the boss does not have to pay income tax or ZUS for them, so the amount that the person doing the work receives in the account is the total cost of maintaining the full-time job. People who are over 26 years old and whose only employment contract is a contract for services, pay contributions for retirement, accident, disability and sickness benefits (voluntarily) from their salary, as well as the Labour Fund and the Guaranteed Employee Benefits Fund. If you’d like, please vote in our poll below.
Source: Gazeta
Bruce is a talented author and journalist with a passion for entertainment . He currently works as a writer at the 247 News Agency, where he has established himself as a respected voice in the industry.
