Minimum wage in Poland and the Netherlands in 2026 – employment cost comparison
In 2026, employing a worker on the minimum wage costs significantly less in Poland than in the Netherlands.
In Poland, the minimum wage is PLN 4,806 gross per month from 1 January 2026; the model employer cost is about PLN 5,790.28.
In the Netherlands, employees aged 21+ are entitled to at least EUR 14.99 gross per hour from 1 July 2026; the previous rate was EUR 14.71.
In the Netherlands, employees are generally entitled to a holiday allowance of at least 8% of gross remuneration in addition to base pay.
For a small Dutch employer using the low AWf unemployment fund rate, the model cost is about EUR 3,244.16 per month before variable Whk contribution and any pension contributions.
Under the model used, the direct employer cost in the Netherlands before Whk is about 2.4 times the indicative cost in Poland.
The two wage systems are not directly comparable
Poland uses a monthly statutory minimum, while the Netherlands applies an hourly minimum linked to working hours.
Dutch employer costs depend on the employment model
Contract type, employer size, Whk, a Collectieve Arbeidsovereenkomst (CAO), or collective labour agreement, and pension obligations can all affect the final employment budget.
Gross minimum wage does not show the full cost
Employer contributions, holiday allowance and other employment-related obligations also need to be included in the comparison.
Minimum wage is not a proxy for specialist salaries
Market remuneration for specific roles may be significantly higher than the statutory minimum in both countries.
Why is the minimum wage alone not enough for a cost comparison?
Minimum wage in Poland and the Netherlands in 2026 is based on two different systems. Poland uses a monthly statutory minimum, while the Netherlands applies an hourly rate.
For employers, the relevant benchmark is the full cost of a position, including employer contributions, allowances and employment-specific obligations. This also affects the scope of payroll services in Poland required to administer a team.
For other locations, see minimum wage in Poland and Germany in 2026 – employment cost comparison and minimum wage in Poland and the UK in 2026 – employment cost comparison.
What is the model employer cost in 2026?
In Poland, the minimum wage is PLN 4,806 gross per month from 1 January. Assuming a 1.67% accident insurance contribution, employer-financed contributions total approximately PLN 984.28, producing an indicative monthly cost of PLN 5,790.28. Employee Capital Plans (PPK) and additional benefits are excluded.
In the Netherlands, employees aged 21+ receive at least EUR 14.99 gross per hour from 1 July. At 40 hours per week, the model monthly remuneration is EUR 2,598.27. Adding the statutory 8% holiday allowance brings the annualised monthly base to EUR 2,806.13.
For a small employer using the low AWf unemployment-fund rate, model basic employer charges amount to 15.61%, resulting in approximately EUR 3,244.16 per month before Whk and pension contributions. The higher 7.74% AWf rate adds around EUR 140 per month before Whk.
/ month
What can increase Dutch employment costs further?
The final cost may also depend on the Whk contribution, a collective labour agreement – Collectieve Arbeidsovereenkomst (CAO) – and mandatory sectoral pension arrangements. A CAO can set pay above the statutory minimum.
Sickness absence is another material cost risk. As a general rule, employers must continue paying at least 70% of the employee’s most recent remuneration together with the applicable holiday allowance for up to two years.
What should employers check before choosing a country?
The calculation should cover:
- actual market salary for the role,
- all employer contributions and mandatory allowances,
- contract type and working time,
- CAO, pension fund and applicable Whk rate,
- sickness absence, benefits and HR/payroll administration,
- tax and social insurance obligations for cross-border work.
getsix® provides HR and payroll services for companies operating in Poland, including payroll calculations, HR documentation and support with Polish employment administration.
Minimum wage in Poland and the Netherlands in 2026 – employment cost comparison.
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CUSTOMER RELATIONSHIPS DEPARTMENT
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NARON-GROCHALSKA
Head of Customer Relationships
Department / Senior Manager
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