The Polish minimum wage is stated as a gross amount. Employee social security contributions, health insurance contributions and, where applicable, personal income tax (PIT) are therefore deducted from gross remuneration.
At a gross salary of PLN 4,950, an illustrative employee may receive approximately PLN 3,703.93 net per month in 2027.
This calculation applies to an employee over the age of 26, with standard monthly tax-deductible employee costs of PLN 250, a submitted PIT-2 declaration and no participation in Employee Capital Plans (PPK). The actual net amount may differ depending on the employee’s individual tax circumstances.
Employers incur additional employment costs. At a gross salary of PLN 4,950, the total monthly employer cost may amount to approximately PLN 5,963.77. This calculation assumes, among other things, an accident insurance contribution rate of 1.67% and no employer-financed PPK contributions.
