HR and payroll legislative updates: Q4/2024

1. Minimum wage and hourly rate in 2025

Pursuant to the Regulation of the Council of Ministers of 12 September 2024 on the amount of the minimum remuneration for work and the amount of the minimum hourly rate in 2025, the minimum wage will amount to 4,666 PLN and the minimum hourly rate will be of 30.50 PLN.

2. Higher fines for tax irregularities committed in 2025

The minimum wage affects the amount of a fine for a tax crime or a tax offense. Starting from 1 January 2025, the minimum wage amounts to 4,666 PLN. Consequently, the maximum fine for a tax offense and a tax crime perpetrated in 2025 will be respectively of 93,320 PLN and of approximately 45 million PLN, taking into account life and financial situation of the offender.

3. “Social security contribution holidays” for entrepreneurs

On 1 November 2024, the Act of 9 May 2024 on the amendment to the act on the social security system and certain other acts (Journal of Laws of 2024, item 863) entered into force, thus amending the Act of 13 October 1998 on the social security system (uniform text, Journal of Laws of 2024, item 497). The new act introduced the so-called “social security contribution holidays” for entrepreneurs. The main goal of introducing such a solution is to relieve entrepreneurs by letting them refrain from paying contributions in one month in a calendar year. The contributions for this month will be financed from the state budget. So as to be able to benefit from “social security contribution holidays”, an entrepreneur should file a relevant application. Applications must be submitted electronically through PUE/eZUS – from the payer’s account only and one month prior to the selected month of holidays.

4. Active Parent

The Act of 15 May 2024 on supporting parents in active work and childrearing – Active Parent (Journal of Laws of 2024, item 858) introduced new benefits for parents bringing up young children.

This Act introduces three “active parent” benefits which support parents in professional activity and raising a child:

• “active parents at work” benefit;
• “actively in the nursery” benefit;
• “actively at home” benefit.

Selection of one of the above benefits depends on the parental decision, with a stipulation that only one benefit may be paid out for the same child in one month.

Applications for new benefits may be submitted to ZUS from 1 October 2024.

5. Christmas Eve as a bank holiday from 2025

The Act of 6 December 2024 on the amendment to the act on days off work and certain other acts introduces an additional day off work – 24 December (Christmas Eve).

The Act will come into effect starting from 1 February 2025.

6. Supplementary maternity leave for parents of prematurely born babies and parents of babies requiring prolonged hospitalization after birth

On 27 November 2024, the Sejm adopted an act on the amendment to the Labour Code that provided for an additional maternity leave for parents of prematurely born babies and of those born on time who, due to their health condition, need a prolonged hospitalization. The length of the supplementary maternity leave will be of up to 8 weeks or up to 15 weeks respectively. The benefit for the time of supplementary maternity leave will amount to 100% of the benefit base.

The Act is expected to enter into force 3 months following its publication in the Journal of Laws.

7. New rules for the employment of foreigners

Works are underway on the amendment to the Act on conditions of admissibility of employment of foreigners in the territory of the Republic of Poland (reference no. UC46). The aim of the amended provisions of law is to contain the abuse in this respect that already occurred, streamline procedures related to entrusting work to foreigners, reduce the backlog of cases handled by public offices as well as ensure full digitalization of proceedings. The proposed law is expected to comprehensively organize the rules for employment of foreigners in Poland and increase protection of foreign employees through the obligation to enter into employment contracts, thus limiting the use of civil-law contracts, seasonal work excepted.