15.09.2021 Salary

[Poland] New rates of remuneration for adolescent workers


On 1 September 2021, the remuneration rates for adolescent workers changed. How much do their salaries and social security contributions amount to after the changes?

Adolescent worker – definition

Adolescent worker is a person who:

  • is at least 15 years of age and under 18 years of age,
  • has completed at least 8 years of primary school (lower secondary school),
  • has a medical certificate stating that the work in question is not hazardous to his/her health.

The employment of an adolescent worker is based on a contract of employment for light work or a contract of employment for professional training.

Remuneration of adolescent workers

The remuneration of an adolescent worker throughout the period of professional training and apprenticeship is calculated as a percentage of the average monthly remuneration in the national economy in the previous quarter, in force as from the first day of the next month after its announcement by the President of the Polish Central Statistical Office (GUS).

Due to the change in the average remuneration in the second quarter of 2021, the remuneration of adolescent workers from 1 September to 30 November 2021 has also changed. An adolescent worker taking professional training during the above time frame is entitled to the following minimum pay:

  • in the first year of training – PLN 275.23,
  • in the second year of training – PLN 330.27,
  • in the third year of training – PLN 385.32.

However, an adolescent who is undergoing training for specific work during this period is entitled to remuneration in the amount of PLN 220.18.

Adolescent worker – social security contributions

The change in the amount of remuneration has also resulted in changes to the amounts of social insurance contributions paid by this group of workers. The base for the calculation of such contributions is:

  • for adolescents employed for professional training, the actual remuneration, however, not lower than:
    • First year of training – 5% of the average monthly remuneration,
    • Second year of training – 6% of the average monthly remuneration,
    • Third year of training – 7% of the average monthly remuneration,
  • for adolescents employed for the purpose of being trained to perform a specific job – the actual remuneration, however, not lower than 4% of the average monthly remuneration.

The table below presents the social security (ZUS) contribution rates for adolescent workers for the period from 1 September to 30 November 2021

Social security (ZUS) contributions – adolescent workers – period: 1 September – 30 November 2021

Contribution assessment base

Type of insurance

Paid by:

Contribution payer

Insured person

First year of training

PLN 275.23

retirement pension insurance

26.86

26.86

disability insurance

17.89

4.13

health insurance

———–

6.74

Second year of training

PLN 330.27

retirement pension insurance

32.23

32.23

disability insurance

21.47

4.95

health insurance

———–

8.09

Third year of training

PLN 385.32

retirement pension insurance

37.61

37.61

disability insurance

25.05

5.78

health insurance

———–

9.44

Training for specific work

PLN 220.18

retirement pension insurance

21.49

21.49

disability insurance

14.31

3.30

 

 

health insurance

———–

5.39

The rate of work accident insurance contributions is different for each payer and is calculated according to the level of occupational hazards and the consequences of these hazards.

Learn more: Planned increase in write-offs for the Company Social Fund (ZFŚS)


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