Terms used in official statistics

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Base salary


Definition:
An essential component of earnings and salaries. Base salary comprises guaranteed, constant elements paid every month regardless of the enterprise results or employee appraisal. It can also occur independently, being the only obligatory component of earnings and salaries. It is often a basis for other benefits and bonuses calculations. Base salary can be defined by following earnings systems: a) work time based system, in which salary is paid for time (hourly or monthly) of work performance regardless of employee productivity and efficiency; b) piecework system, which is the opposition to time system and the salary level depends only on employee's work results c) commission system, in which the salary level is increased (depending on merits of the employee) by an amount (commission) calculated in percent according to the employees results.

Source:
  • Act of 26 June 1974, the Labour Code
    Place of publication: (Dz. U. z 2023 r. poz. 1465, z późn. zm.)

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