Changes in labour law in 2023.

The year 2023 will bring many changes to HR legislation and promises many challenges for employers. Below, we describe the most important changes in labour law coming at the beginning of the year that are worth remembering.

Increase in the minimum wage

From 1 January 2023, the minimum wage has increased to PLN 3,490, and from 1 July (due to high inflation) it will increase to PLN 3,600, which means that it will ultimately be PLN 590 higher than the minimum wage in 2022.

The increase in the minimum wage is also associated with, among other things, an increase in the allowance for night work and the maximum amount of statutory severance pay due for group redundancies.

From 2023, the minimum hourly rate payable for civil law employment will also increase to PLN 22.80 from 1 January and to PLN 23.50 from 1 July.

Increase in allowances for business trips

From 1 January 2023, the allowance for employees for domestic business trips will be PLN 45. This represents an increase of PLN 7 compared to the previous year.

Other travel-related indicators, depending on the amount of the allowance, are also changing. Thus, the lump sum to cover the costs of travel by local transport will be PLN 9 (previously PLN 7.60), and the lump sum for an employee who has not been provided with free accommodation and has not submitted a receipt in this regard will be PLN 67.50 for each night (previously PLN 57). However, the reimbursement of documented accommodation costs will be made in the amount stated on the receipt, up to PLN 900 (previously PLN 760).

Increase in the so-called mileage allowance

 

On 17 January, a Regulation will also come into force, increasing the current rates of costs of using vehicles for business purposes by employees, paid by employers.

According to the new rates, the employer will reimburse the employee for 1 kilometre of vehicle mileage as follows:

  • PLN 0.89 for a passenger car with an engine capacity of up to 900 cm3 (previously PLN 0.5214)
  • PLN 1.15 for a passenger car with an engine capacity above 900 cm3 (previously PLN 0.8358).

Higher social security contributions

In 2023, social security contributions for people running a business and not benefiting from preferences (full contributions) will amount to PLN 1,418.48 per month (including sickness insurance contributions, but excluding health insurance contributions).

Coefficient for calculating holiday pay

In 2023, this coefficient will be 20.83.

Contribution to the Company Social Benefits Fund

The amount of the write-off per employee for the company social benefits fund (ZFŚS) will remain unchanged. In 2023, the write-off will continue to be calculated on the basis of the monthly remuneration in the national economy in the second half of 2019. It will therefore amount to PLN 1,662.97.

PPK

In 2023, for the first time, employees who have opted out of the employee capital plan will be automatically re-enrolled in the plan. Employers have until 28 February to inform all persons under the age of 55 who have submitted a declaration of opt-out.

Contributions to the PPK will resume on 1 April, unless the person eligible to participate in the PPK submits another declaration of withdrawal from this form of saving for their future pension.

Further changes

In 2023, further changes to labour law regulations are to be expected:

  • At its next session (11-13 January), the Sejm will again, after amendments by the Senate, consider draft amendments to the Labour Code, abolishing teleworking and introducing permanent remote working, as well as enabling employers to carry out routine sobriety checks (including for the presence of substances similar to alcohol).
  • Employees undergoing mandatory medical examinations will be able to take advantage of more comprehensive preventive examinations free of charge. If an employee referred for initial, periodic or follow-up medical examinations meets the conditions for inclusion in a health programme or health policy programme, the examining doctor will refer the employee, with their consent, to participate in the health programme or health policy programme.
  • By August 2022, Poland was required to implement Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working conditions in the European Union, which aims to increase the transparency and predictability of employment, and thus improve working conditions for employees, and Directive (EU) 2019/1158 of the European Parliament and of the Council, known as Work Life Balance. The implementation of these Directives is currently announced for 2023.
  • The deadline for implementing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the right to an effective legal remedy concerning the non-compliance of employment contracts with the law expired on 17 December 2021.
  • 17 December 2021 was the deadline for the implementation of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019, known as the Whistleblower Protection Directive. In December 2022, a new draft of the regulations implementing the directive was published.
  • This year, the rules for employing foreigners are also set to change. The process is to be simplified and streamlined, among other things by eliminating the labour market test.
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