• The subject of the month
    • The consequence of exceeding the contribution and tax limits in 2022 (11)
      In calculating the remuneration of both employees and contractors, an important role is played by the annual limits on the basis for calculating pension and disability pension contributions and taxation. In 2022, the amount is 30 times PLN 177,660, while the tax threshold is PLN 120,000. Exceeding these limits has certain consequences, including in the scope of calculating the allowance assessment base or making deductions from remuneration for work.
  • Labor law
    • Procedure in the event of loss of the employee's ability to perform the work entrusted (19)
      In the event of the employee losing the ability to perform the current work, the employer may employ him for another job. The employer also has the right to terminate the employment contract if the employee cannot be allowed to work due to his or her health condition.
  • Salaries
    • Teachers' remuneration after the amendment to the regulations from September 1, 2022 (25)
      Due to the change consisting in the reduction of the number of professional advancement grades of teachers from September 1, 2022, the average salary of teachers was assigned to three stages of professional development. This is to ensure an additional increase in the remuneration of educators taking up employment in this profession.

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