Remuneration amount
In accordance with assumptions included in the Council Directive 2009/50/EC, the minimum annual remuneration qualifying to receive the Blue Card cannot be lower than one and a half of the average annual gross remuneration in the particular Member State. In the Polish law, this amount is set in the Regulation of the Minister of Interior Affairs of 10 December 2014 on the amount of minimum remuneration required to grant a temporary residence permit to a foreigner to perform work requiring high qualifications and cannot be less than PLN 5,475.09 per month, i.e. PLN 65,702 per year. The actual amount of the disposable income can vary depending on the type of the contract/agreement concluded. Sample monthly calculations for the most common types of contracts/agreements are presented below.
|
Personal service contract |
Employment contract |
Specific task contract |
Copyright work contract |
|
|
Total remuneration cost |
6 493.30 zł | 6 633.55 zł | ||
|
Old- age pension insurance |
536.80 zł | 536.80 zł | ||
|
Disability pension insurance |
357.50 zł | 357.50 zł | ||
|
Accident insurance |
99.00 zł | 134.75 zł | ||
|
Premiums for the Labour Fund |
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|
Guaranteed Employee Benefits |
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|
Fund |
5.50 zł | |||
| Gross amount | 5 500.00 zł | 5 500.00 zł | 5 500.00 zł | 5 500 zł |
|
Old- age pension insurance |
536.80 zł | 536.80 zł | ||
|
Disability pension insurance |
82.50 zł | 82.50 zł | ||
|
Sickness insurance |
0.00 zł | 134.75 zł | ||
|
Health insurance |
439.26 zł | 427.14 zł | ||
|
Tax base |
3 905.00 zł | 4 635.00 zł | ||
| PIT advance | 325.00 zł | 420.00 zł | 792.00 zł | 495.00 zł |
| Net amount | 4 116.44 zł | 3 898.81 zł | 4 708.00 zł | 5 005.00 zł |
The remuneration calculator is available at: http://www.wynagrodzenie.pl/kalkulator_oblicz.php
During the term of the permit, the Blue Card holder can undertake performing work for other entities only based on separate work permits. More information on this topic is available in the article: Legal work.