SALARIES FROM A TO Z IN 2025 LEGAL STATUS AS OF JANUARY 16, 2025

Learn about the mechanisms of salary calculation in 2025, revolutionized in recent years! The book "Salaries from A to Z in 2025" is an indispensable guide to current regulations. It discusses the changes that will come into force in 2025, such as supplementary maternity leave, Christmas Eve free from work, minimum rates for work and new indicators and limits.

• Detailed rules for calculating salaries from gross to net for employees.
• Discussion of civil law contracts: contracts of mandate, specific work contracts, contracts for graduate internships.
• Information for members of management boards and supervisory boards.
• Tax and insurance issues important for the correct preparation of the payroll.
• Qualification of benefits, such as gifts or bonuses for recommending a candidate for work.
• Comprehensive discussion of the changes introduced in 2025 and new salary indicators.

A synthetic summary of changes in the law in the calculation of remuneration applicable from January 1, 2025 and later compared to 2024, as well as a summary of changes in the amount of remuneration components applicable from January 1, 2025, including those related to the minimum wage of the employee, can be found in this publication. A calendar of basic employer obligations in 2025 is also available.

A detailed discussion of the rules for calculating individual mandatory components of remuneration and benefits due to employees, as well as their taxation and social security contributions, as well as a discussion of the legal basis and mechanisms for calculating remuneration from a contract of mandate (contract for the provision of services), a specific work contract, appointment to the management board and a member of the supervisory board, a contract for a graduate internship are further issues.

There is also an extended chapter on payroll corrections, tables and diagrams that clearly and systematically present the issues presented, e.g. social security contributions and taxation of salary components and benefits granted to the employee, financed from operating funds and social benefits, the rules for being subject to social insurance, the rules for calculating the advance payment of tax from individual contracts. Questions and answers most often asked by participants of training courses conducted by the author, taking into account the latest case law of the Supreme Administrative Court and the Supreme Court and official letters of the Ministry of Labor and the Ministry of Finance, can also be found in this publication.

The challenges that await employers in connection with the implementation into the Polish legal order of European Union directives, including Directive (EU) 2023/970 of the European Parliament and of the Council of May 10, 2023 on strengthening the application of the principle of equal pay for men and women for the same work or work of the same value through pay transparency mechanisms and enforcement mechanisms, making deductions for the employee and the contractor, contributions to PPK, the rules for taking into account variable components of remuneration (including discretionary bonus, allowance for overtime or allowance for night work) in the bases for calculating individual components of remuneration - all this can be found in the book "Salaries from A to Z in 2025".