The overtime premium is at least 25% of average hourly earnings. The calculation of the premium is therefore based on a different basis than the calculation of wage for overtime work. In simple terms, average hourly earnings are calculated as the wage earned (including bonuses) divided by the number of hours worked, always of the previous calendar quarter. If the employer wants to grant a higher premium than 25%, this is possible. However, we should always bear in mind the prohibition of discrimination and unequal treatment.
Compensatory time off for overtime should be provided within 3 calendar months after the overtime has been worked, but it is possible to agree on a later period. The compensatory time off is unpaid. In practice, this means that if someone works overtime and takes compensatory time off for overtime in one calendar month, there is no change in their wage. Technically, he/she should be paid the extra wage for overtime, but at the same time his/her basic wage should be reduced by the same amount because he/she has taken the same amount of compensatory time off, which is unpaid.
However, if the compensatory time off was taken in another month, the wage for overtime should be paid in the month the overtime is worked and the reduction in wage should occur in the month the compensatory time off is taken. Thus, the employee should be paid more in one month and less in another month.
+48 22 295 32 00
NIP: 526-001-29-88, KRS: 0000028831,
REGON: 012548510. The District Court for the
capital city of Warsaw, XIII Commercial Division