Social securities and taxes inż. Małgorzata Napierała

Employment contract §1. The employment contract defines the contract parties, type of contract, the date of its execution, the salary and working conditions, in particular: type of work, place of work, salary and its components working time start date §2. The employment contract shall be concluded in writing form

Net and gross salary Gross salary is amount of money which appears on the employment contract but not in our purse. The gross salary is charged different insurance premiums and taxes. Salary after removing insurance premiums and taxes is called the net salary

The gross salary The minimum salary in 2013 is 1600 zł. In the first year of work the salary can not be lower than 80% of the minimum salary or 1280 zł. In the second year of work the salary can not be lower than 90% of the minimum salary or 1440 zł.

The net salary We received a gross salary of 1600 zł to get net salary we have to subtract from the amount of 1600 zł: Premiums for the pension insurance: 9.76% x 1600 = zł zł Premiums for the disability insurance: 1.50% x 1600 = 24,00 zł zł Premiums for the health insurance: 2.45% x 1600 = 39,20 zł Total premiums:

The net salary Now we need to calculate the premium for health insurance, which also deduct from salary 1600 zł = zł zł with the calculated 7.75% and 1.25% x 7.75% = zł x 1.25% = zł Total premiums for health insurance: zł

The net salary We must calculate the income tax from an individual person which will be deducted from our gross salary zł 1600 zł zł (premium) - 111,25 zł (cost of revenue - this is the amount of income tax law of invidual persons) = 1269, 39 zł we rounde to whole zlotys and calculate the tax 1269 zł x 18% - 107,00 zł (health insurance contributions) (tax-free amount - according to the law on income tax from invidual persons) = zł rounded to whole zlotys and we get a tax which, we have to pay 75 zł

The net salary Gross salary zł Premiums zł Health Insurance zł Income tax from an individual person 75,00 zł We must calculate net pay 1600 zł - zł zł - 75 zł = 1 181,38 zł The amount of it is the net pay

The salary during illness An employee during illness has the right for salary. The sick employee receives 80% of salary

The rights of employee Holiday leave Article 154 § 1 A leave is: 20 days - if the employee has been employed for less than 10 years, 26 days - if the employee has been employed for at least 10 years. Article 162 Holiday leave may be divided into parts. In that case, at least one part of the leave should be no less than 14 consecutive calendar days

Eployees' rights When an employee has a severe or moderate disability, vacation leave shall be: 30 days - if the employee has been employed for less than 10 years, 36 days - if the employee has been employed for at least 10 years

Employees' rights unpaid leave the right for further education, training

Young worker The Labour Code Article 190 § 1 Young worker within the meaning of the Labour Code is a person who has completed 16 years and not exceeding 18 years. § 2 It is prohibited to employ a person under the age of 16 years. Article 191 § 1 You can hire only those young people who: completed at least junior high school submit a medical certificate stating that the type of work does not endanger their health. § 2 A young person without professional qualifications may be employed only for vocational training. Article 192 The employer shall ensure that young workers care and support necessary for them to adapt to proper work.

Young worker The Labour Code Article 202 § 1 The working time of a young person to the age of 16 years shall not exceed six hours per day. § 2 The working time of a young person over the age of 16 years shall not exceed eight hours a day. § 3 The working time of a young person includes the learning time which results from the compulsory school curriculum, regardless of whether it takes place during working hours. § 31 If the daily working time is longer than 4.5 hours, the employer is obliged to make a break of 30 minutes

Article 203 § 1 Young person must not work overtime or at night. § 11 Night time for a young person is between 22:00 and 6:00. In the cases referred in Art. 191 § 5 the night time is between 20:00 and 6:00. § 2 A break in work including night time should be uninterrupted not less than 14 hours. § 3 A young person has the right for at least 48 consecutive hours of rest every week, which includes Sunday. Young worker The Labour Code