The year 2023 will bring many changes to labour law in Poland and may be challenging for HR departments. Below, we describe the most important changes coming into force at the start of the year that are worth keeping in mind.

Minimum wage increase

In 2023, due to high inflation, the minimum wage will be increased twice (by default, a change in this respect is introduced once a year). From 1 January, the minimum wage amounts to PLN 3,490 (PLN 3,010 in 2022), and from 1 July it will amount to PLN 3,600.

The increase in the minimum wage also entails an increase of certain other employee benefits, the value of which is determined by reference to the minimum wage, such as the allowance for night shift or the maximum amount of statutory redundancy pay.

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

Increase of business trip-related allowances

From 1 January 2023, the per diem to which employees are entitled for domestic business trips has been increased to PLN 45. Which represents an increase of PLN 7 compared to the previous year.

Other travel-related allowance rates are also changing. Thus, a lump sum to cover the costs of travel by local transport will amount to PLN 9 (previously PLN 7.60), and the lump sum to which an employee who has not been provided with free accommodation and who has not submitted a bill in this respect is entitled will amount to PLN 67.50 for each overnight stay (previously PLN 57). The...

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