The memorandum of understanding was signed at the Huta Stalowa Wola steel mill. Today, the Prime Minister also signed a contract to allocate PLN 600 million for the development of the facility.

Repeal of the Lapse of Bridging Pensions Scheme

Bridging pension is a solution that allows support to be paid until the right to old-age pension is obtained or the general retirement age is reached. This option is available to persons who have performed work in special conditions or of a special nature, for example, those employed in the mining industry, and the energy sector, but also to teachers working in school and educational centres or members of medical rescue teams. The criteria they must meet include adequate periods of payment of social security contributions or performance of work in special conditions.

Until now, the bridging pensions scheme has been subject to a lapse ­– as assumed almost 15 years ago by our predecessors. According to the memorandum of understanding, this will change as of 1 January 2024. As a result, you can benefit from this solution even if you do not have work experience in special conditions or of a special nature before 1 January 1999.

Additional Measures for Employees

Around PLN 600 per month of salary allowance (including related items) will be paid to nearly 55,000 Personnel in Nursing Homes. The allowance will cover the period from April to December 2023. This is in support of those who care for those most in need.

Salaries for public sector employees will increase in 2023 thanks to one-off special awards.

For the payment of additional benefits, we will allocate:

• PLN 906.25 million for public sector employees*;
• PLN 765 million for teachers;
• PLN 46 million for judges, court assessors and court registrars.

More Favourable Calculation of Minimum Wage

The minimum wage is calculated taking into account various components. Until now, allowances have been included, which employees are entitled to for special working conditions such as, among other things:

• performing work in conditions that are particularly arduous or particularly harmful to health;
• performing work involving great physical or mental exertion;
• performing particularly hazardous work.

From 1 January 2024, these allowances will not be a component of the minimum wage. This means an increase in the salaries of employees who receive this allowance.

Increase in Company Social Benefits Funds

The memorandum of understanding will increase Employee Benefit Fund (ZFŚS). Support from this Fund is allocated directly to employees – e.g. in the form of holiday subsidies. The funds paid into the Employee Benefit Fund depend on the average salary in the previous year.

Due to the COVID-19 pandemic, 2019 was used as the period of reference. From July 2023, 2021the will be the reference period. In 2024, there will be an unfreezing to the 2022 level based on the Budget Act. This will result in the Employee Benefit Fund having more funds available for employees.

Deduction of Trade Union Dues From Income

Every year, amounts for trade union membership fees can be deducted from income. From 1 January 2024, this limit will be increased – from PLN 500 to PLN 840.

This Is Not the Only Support for Employees and Employers

The memorandum of understanding is one of the elements of our government’s efforts in favour of employees. Over the past years, we have significantly increased the minimum wage. As recently as 2015, the minimum wage was PLN 1,750. From July 2023, it will be PLN 3,600, more than twice as much. The minimum hourly rate, meanwhile, will increase to PLN 23.50.

At the same time, unemployment is decreasing. The registered unemployment rate in Poland in May 2023 was 5.1%. This is the lowest value recorded in May in more than 30 years.

Since 2015, we have offered entrepreneurs a number of new solutions – to encourage them to conduct business in our country. This translates into new jobs. Among the solutions implemented were:

• CIT reduction for smaller entrepreneurs from 19% to 9%;
• implementation of numerous tax reliefs (e.g. IP BOX relief, innovative Personnel relief);
• freezing of electricity prices for micro, small and medium-sized enterprises (PLN 785 per MWh).

Support for Energy-Intensive Enterprises

We support companies during a difficult geopolitical situation. Thanks to our activities, in 2023 as many as 208 energy-intensive companies benefited from the government’s assistance programme.

Another assistance programme is currently being developed at the Ministry of Development and Technology. It will apply to energy-intensive enterprises that have incurred additional costs for electricity and natural gas in 2023. We have budgeted PLN 5 billion for this type of support.

Social Contract for Coal Mining

A fair energy transition takes into account the current situation in the region and national specificities. In view of the changes concerning the current situation in the mining sector, the government updated the notification request to the European Commission. It concerns the size of the support programme budget, and also the new Operational Programmes. The update also takes into account the implementation of:

• a social contract which deals with the transformation of the coal mining sector;
• selected transformation processes in Silesia Province for 2021;
• of the social contract on the transformation of the electricity sector and the lignite mining industry of 2022 to provide raw materials during the transition period and ensure a fair transition.

Strengthening Poland’s Energy Security

The optimal solution for the development of Poland’s energy sector is a topic that will be addressed during the next public discussions and consultations. The aim of both the government and the trade union side is to strengthen Poland’s energy security while maintaining the principles of a just transition. It is also a topic that the head of the Polish government brings up during visits and international meetings.

* Awards will not be given to the Prime Minister, ministers and other high-ranking state officials.