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Remuneration, commonly called the "thirteenth salary", is an annual benefit paid to budget employees, entities subject to the Public Finance Act. The issue of determining the height of the "thirteen" has been a controversial topic for years and has been subject to various interpretations. Without going into legal nuances, in 2010 it was considered that the internship allowance should be taken into account in its calculation.

A significant change occurred in February 2021, when the Ministry of Development, Labor and Technology issued an opinion specifying what exactly can be included in the "Thirteen" base. These are: basic remuneration together with an allowance for seniority due to working time, paid phone number list allowances, however, reduced by sickness time, holiday pay. Therefore, the calculation of the thirteenth salary does not include part of the seniority allowance for sickness.




Sick pay and remuneration due for childcare days. This is regulated by the following legal acts: – Art. 4 of the Act of December 12, 1997 on additional annual remuneration for employees of public sector entities (Journal of Laws of 2018, item 1872); – § 6 regulation of the Minister of Labor and Social Policy of January 8, 1997 on detailed rules for granting annual leave, determining and paying remuneration for leave and cash equivalent for leave (Journal of Laws of 1997 No.

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