The year 2024 brings changes in the area of labour law. This is what you need to know
23.01.2024 11:58
The beginning of a new year usually brings several changes, especially when it comes to the labour law sphere. The year 2024 is no exception. Whether you are an employee, an employer or a self-employed person, the changes will affect every one of you. Read a brief summary of the most important news you should keep in mind.
Higher health insurance contributions and minimum wage
In the period from 2024 to 2027, employers and self-employed persons will pay higher health insurance contributions. They will rise from 14 to 15 percent of the assessment base. Added to this is the increase in the minimum wage, which compared with 2023 will rise by 50 euros to the currently applicable 750 euros.
| MINIMUM WAGE | |
Difficulty level 1 | 750 € |
| Difficulty level 2 | 866 € |
| Difficulty level 3 | 982 € |
| Difficulty level 4 | 1 098 € |
| Difficulty level 5 | 1 214 € |
| Difficulty level 6 | 1 330 € |
SUPPLEMENTS
Saturday 2.155 €
(for regular work 1.9395 €)
Sunday 4.310 €
(for regular work 3.879 €)
Night 1.724 €
(for risk work 2.155 €, for predominantly night work 1.5085 €)
On-call duty away from the workplace 0.862 €
Arduous work performance 0.862 €
Public holiday – from the average wage (for workers on work agreements 4.310 €)
Cumulative provision of supplements continues to apply.
Continuation of national visas for drivers
National visas for bus drivers and drivers of heavy goods vehicles, i.e. trucks, will continue this year as well. The other types of national visas (highly qualified workers, relocated workers and their family members, selected professions in industry) remain in force under unchanged conditions. You can find an overview of them at the following LINK.
Extension of accommodation allowances for displaced persons from Ukraine
You will be able to apply for allowances from the state until 31 March 2024. While the amount of the allowance for private individuals remains unchanged (10 euros per adult and 5 euros per person under 15), the allowances for entrepreneurs are being reduced (from 24.20 to 12.00 euros per adult and from 12.10 to 6.00 euros per person under 15).
Changes in the issuing of sick notes and public holidays
From 1 January, an electronic sick note will be issued for you not only by a general practitioner, but also by any outpatient specialist or dentist. The first of September will no longer be a public holiday.
Lower pension savings
We are now saving less into the second pillar. The existing contribution rate for old-age pension savings in the second pillar of 5.5 percent will, starting in 2024, permanently change to 4 percent.
Minimum tax for enterprises
Even enterprises operating at a loss must now pay a minimum tax (tax licence). Its amount depends on the turnover achieved (from 340 to 3,840 euros).
Higher taxes for shareholders and an extraordinary tax bonus on the increased mortgage instalment
Shareholders should prepare for an increase in the tax on distributed profit (dividends) from 7 to 10 percent. Please note that contributions to the extraordinary tax bonus related to increased mortgage loan instalments may temporarily affect companies’ cash flow in employees’ annual tax settlements.
Source: APZD
