Employment - legal link between an employee and employer, is based on an employment contract. The employment relationship is not established by the the civil-law contracts. Therefore, the principle of insurance of persons working under employment contracts differ from the rules applicable in the case of persons working under civil law contracts
Title of insurance - the basis for insurance coverage.
Minimum salary – is the lowest possible wage for fulltime work, determined to ensure that workers without exceeding the minimum wage, is also designed to reduce harmful competition for employees of employers in reducing costs by undercutting wages. Level of the minimum salary is negotiated annually in the Trilateral Commission, comprising representatives of the government, private employers and trade unions. In 2009, the minimum wage was a 1276 PLN gross, and in 2010 - 1317 PLN gross. It is worth noting that during the first year of a worker shall not be less than 80% of the minimum wage.
Act of 10 October 2002 on minimum wage for work (Journal of Laws 2002 No. 200, pos. 1679)
Initial capital is a reproduction of social security contributions from the pension reform of 1999
Valorisation determination of the amount of existing debts by a change of monetary system.


