On January 1, 2017 an amendment to the Act on minimum pay for
work (the "Act") will come into force. The changes will
affect rules for hiring workers on contracts of mandate (Polish:
umowa zlecenie) and service contracts (Polish: umowa o
świadczenie usług), including the self-employed
New provisions of law
PLN 13 gross is the minimum hourly
Fixed fee remuneration for work under
mandate or service contracts shall amount to at least PLN 13 gross
as converted into an hourly rate.
Remuneration shall be paid at least
once a month with regard to mandate and service contracts concluded
for a period exceeding 1 month.
Obligation to confirm the number of
hours of mandate or service work provided.
Obligation to store relevant
documentation for 3 years.
The Act will not apply to contracts
for a specific task (Polish: umowa o dzieło) or
mandate/ service contracts where commission is the only
This table sets out possible practical problems you might face
when applying the Act.
The Act vs current contracts
The Act applies to all contracts in force on January 1, 2016
and all new contracts thereafter. The principal / service recipient
("Principal") should review the existing contracts for
compliance. Amendments to contracts (e.g. by an annex signed by
both parties) may become obligatory.
Failure to review contracts for compliance may lead to unlawful
underpayment. If so, the mandatory / service provider
("Worker") may claim a supplementary payment to bring
his/her remuneration up to the minimum hourly rate
Confirmation of number of hours of mandate / service
An accurate record must be kept of hours of mandate / service
provision worked. The record: 1. may be kept in written, electronic
or documentary form 2. should state the total number of hours spent
on mandate / services provision in the period and 3. should be made
at least once a month.
In case of failure to establish rules on confirmation of
number of hours of mandate / service provision, the Worker shall
provide a statement of hours to the Principal prior to the
remuneration date. In any dispute, the burden of proof will be on
the Principal to disprove overstated hours.
Overstating hours of mandate / service provision by the
If possible, the parties should agree in the contract that
Activity X will be completed within Time Y. This will mitigate the
risk of overstating the number of hours. A relevant procedure
should cover the situation where special circumstances require
longer hours than agreed. The procedure may include specific
consent from the Principal for extra hours.
Lack of time limits may lead the Worker to overstate the number
of hours in order to obtain the Supplement.
Monthly remuneration and pay schedule
The Act provides that if the contract is concluded for a period
exceeding 1 month, the remuneration reflecting the minimum hourly
rate must be paid at least once a month. If the hourly rate is
higher than PLN 13 gross, it seems that the difference exceeding
the minimum hourly rate may be paid, e.g. after completion of the
mandate / services.
Failure to pay remuneration at or above the minimum hourly rate
may be subject to a fine of PLN 1,000 – PLN 30,000 (approx.
EUR 225 – EUR 6,770).
The Principal is obliged to store the documents providing for
the manner of confirmation of the number of hours of mandate /
service provision and documents of confirmation for 3 years after
the remuneration became payable.
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