Contracts for specific work in Poland – from January 1, 2021, a new obligation to report contracts for specific work to ZUS comes into force.

Minimum wage and hourly rate in Poland – how much will be the remuneration under the employment contract, specific task contract and contract of the mandate?

Employee Capital Plans (PPK) in Poland – stage IV of introducing new entities employing from January 1, 2021


Contracts for specific work in Poland

From the new year, the consequence of the introduction of the anti-crisis shield is the imposition of an obligation to report contracts for specific work concluded from January 1, 2021. Within 7 days of concluding a specific work contract, it should be reported to ZUS using the RUD form and the payer of contributions or a natural person is responsible for it who orders the work to be performed. This form can be submitted online thanks to the PUE ZUS platform.

Attention! This obligation does not apply to contracts concluded with one’s own employee and contracts that will be performed for the benefit of the employer despite concluding a contract with another entity.

Important! For each contractor of the work, a separate RUD should be completed with the indication that in one form it is possible to show information on a maximum of 10 contracts for specific work. The RUD form is available at the link: Zgłoszenie umowy o dzieło – Wyniki wyszukiwania – ZUS

Minimum wage and hourly rate in Poland

From January 1, 2021, the minimum wage and the hourly rate will increase. In the case of an employment contract, the remuneration may not be lower than PLN 2,800 gross, and in the case of a mandate contract or a contract for specific work – the hourly rate is PLN 18.30 gross. In the case of a part-time employee under a contract of employment, this amount becomes proportionally lower.

Minimum wage_hourly rate in Poland

Due to the increase in the minimum wage, the upper limit of severance pay was also raised in the event of termination of employment for reasons beyond the control of employees. Employers dismissing employees through their own fault are required to pay severance pay in the amount of:

  • 1-month salary – if the employee has been employed by a given employer for less than 2 years,
  • 2-month salary – if the employee has been employed by a given employer for 2 to 8 years,
  • 3-month salary – if the employee has been employed by a given employer for over 8 years.

Important! The above benefit may not exceed the amount of 15 times the minimum remuneration for work (in 2021 the amount of the benefit will be PLN 42,000.

Due to the increase in the minimum wage, the calculation basis for sickness, accident or maternity benefits cannot be lower than PLN 2,243.54 (in 2021 this amount will be PLN 2,800 – 13.71% x 2,800).

Employee Capital Plans (PPK) in Poland

In 2021, the obligation to introduce the PPK is required for other employing entities and units of the public finance sector (regardless of the level of employment). Important dates for other entities:

  • Agreement for the management of the PPK – by April 23, 2021, at the latest,
  • Agreement for running a PPK – by 10 May 2021 at the latest.

5 stages of PPK implementation:

  1. Preparation for the introduction of PPK – updating the software, printing information brochures, staff training.
  2. Choosing a financial institution that will be responsible for collecting and investing funds.
  3. Conclusion of a management contract and a management contract with a selected financial institution.
  4. Implementation of PPK – keeping and archiving documentation, contact with a financial institution.
  5. Calculating contributions to PPK and transferring them to a financial institution.

More information: PFR-PPK-Poradnik-dla-pracownika-ENG.pdf (