Minimum wage in Poland 2027: PLN 4,950 gross from 1 January
From 1 January 2027, Poland’s minimum wage will be PLN 4,950 gross per month and the minimum hourly rate PLN 32.30 gross.
Poland’s minimum monthly wage will increase from PLN 4,806 in 2026 to PLN 4,950 gross (around EUR 1,136.76) from 1 January 2027.
The minimum hourly rate will rise to PLN 32.30 gross (around EUR 7.42) for specified civil-law contracts covered by Polish minimum wage legislation.
At PLN 4,950 gross, an illustrative employee may receive about PLN 3,703.93 net per month, subject to the assumptions stated in the article.
The employer’s total monthly cost may be about PLN 5,963.77 (around EUR 1,369.56), assuming a 1.67% accident insurance rate and no employer-financed PPK contributions.
Overtime pay, night-work allowances, length-of-service allowances and jubilee awards are excluded from the minimum wage calculation under the current rules.
Payroll parameters will need updating
The new minimum wage and hourly rate will affect payroll calculations, HR systems and remuneration budgets in Poland.
Remuneration structure matters
Employers must consider which pay components can be counted towards the statutory minimum wage under Polish rules.
Employment budgets will be affected
Businesses with more employees earning close to the statutory minimum may see a noticeable increase in total payroll costs.
Minimum wage rules may still change
Legislative work on the rules for determining the minimum wage is ongoing, so the legal framework should be checked before 2027.
From 1 January 2027, the minimum remuneration for a full-time employee in Poland will be PLN 4,950 gross per month, while the statutory minimum hourly rate will be PLN 32.30 gross. Compared with 2026, the minimum monthly wage will increase by PLN 144. The new amounts were established by the Regulation of the Council of Ministers of 14 September 2026.
For employers, this means updating remuneration parameters and verifying whether the components included when calculating the minimum wage ensure that employees receive the statutory minimum required under Polish law. The change directly affects HR and payroll processes, remuneration budgets, payroll calculations and the settlement of certain civil-law contracts. Businesses should therefore ensure that their payroll services in Poland are adjusted accordingly.
In this article:
What will the minimum wage in Poland be in 2027?
From 1 January 2027, the minimum wage in Poland will be PLN 4,950 gross per month. This is PLN 144 more than in 2026, when the applicable amount is PLN 4,806 gross.
| 2026 | 2027 | Change | |
|---|---|---|---|
| Minimum monthly wage | PLN 4,806 | PLN 4,950 | +PLN 144 |
| Minimum hourly rate | PLN 31.40 | PLN 32.30 | +PLN 0.90 |
For comparison purposes, amounts in Polish zloty are converted into euros using the average exchange rate published by the National Bank of Poland (NBP) on 21 September 2026, at EUR 1 = PLN 4.3545. At this exchange rate, the 2027 minimum monthly wage of PLN 4,950 is equivalent to approximately EUR 1,136.76, while the minimum hourly rate of PLN 32.30 corresponds to approximately EUR 7.42.
The new rates are set out in the Regulation of the Council of Ministers of 14 September 2026 on the amount of the minimum remuneration for work and the minimum hourly rate in 2027 (Journal of Laws of 2026, item 1213).
The Regulation provides for the new minimum wage to apply from 1 January 2027, with no second increase during the year.
Payroll in Poland · 2027
Minimum wage in Poland 2027
PLN 4,950 gross per month from 1 January 2027, up PLN 144 on 2026.
PLN 4,950
Minimum monthly wage
+ PLN 144 vs 2026
PLN 32.30
Minimum hourly rate for covered civil-law contracts
+ PLN 0.90 vs 2026
2026
2027
Minimum monthly wage
PLN 4,806
PLN 4,950
Minimum hourly rate
PLN 31.40
PLN 32.30
Approx. PLN 3,703.93 net
Illustrative employee net salary*
Approx. PLN 5,963.77
Illustrative monthly employer cost**
*Illustrative net salary based on an employee over 26, standard monthly tax-deductible costs of PLN 250, PIT-2 submitted and no PPK participation.
**Illustrative employer cost based on a 1.67% accident insurance contribution rate and no employer-financed PPK contributions. Actual amounts may vary.
Source: getsix.eu. Legal basis: Regulation of the Council of Ministers of 14 September 2026 (Journal of Laws 2026, item 1213); Act of 10 October 2002 on Minimum Remuneration for Work.
What will the minimum hourly rate in Poland be in 2027?
From 1 January 2027, the minimum hourly rate will be PLN 32.30 gross. In 2026, the applicable rate is PLN 31.40 gross.
The hourly rate applies to specified civil-law contracts covered by the Polish Act on Minimum Remuneration for Work, in particular certain contracts of mandate and contracts for the provision of services.
For businesses engaging contractors, this means that the new rate must be reflected in settlements for work performed from the beginning of 2027. The number of hours spent performing the mandate or providing the services must also be properly documented.
What will the net minimum wage in Poland be in 2027?
At a gross monthly salary of PLN 4,950, an illustrative employee may receive approximately PLN 3,703.93 net per month.
This calculation applies to a specific scenario: an employee over the age of 26, standard monthly tax-deductible employee costs of PLN 250, a submitted PIT-2 declaration and no participation in Employee Capital Plans (PPK).
The net amount is therefore not a fixed statutory figure. It may differ depending on the employee’s individual tax circumstances, applicable tax-deductible costs, reliefs and participation in PPK.
How much will an employee on the minimum wage cost an employer in Poland in 2027?
At a gross salary of PLN 4,950, the employer’s total monthly employment cost may amount to approximately PLN 5,963.77 (approximately EUR 1,369.56), assuming, among other things, an accident insurance contribution rate of 1.67% and no employer-financed PPK contributions.
The euro amount is provided for comparison purposes and is based on the average exchange rate published by the National Bank of Poland (NBP) on 21 September 2026, at EUR 1 = PLN 4.3545.
However, this is not a universal amount applicable to every business. The total cost may vary depending, among other factors, on the accident insurance contribution rate applicable to the particular contribution payer and other contribution obligations.
For businesses employing a larger number of people at salary levels close to the statutory minimum, even a relatively small increase in the cost per employee can result in a noticeable increase in the total payroll budget.
Does an employee’s basic salary have to be PLN 4,950 gross?
Not always. The statutory minimum wage is not the same as the basic salary specified in an employment contract. When assessing whether the statutory minimum has been reached, certain remuneration components and employment-related benefits are taken into account.
However, not every payment can be included in the minimum wage calculation. Under the rules currently in force, excluded components include, among others, overtime pay, night-work allowances, length-of-service allowances and jubilee awards.
Employers should therefore not limit their review to checking the total amount shown on the payroll. It is equally important to determine which remuneration components make up that amount.
As at the publication date, legislative work concerning the rules for determining the minimum wage is also ongoing. The applicable legal framework should therefore be checked again before the beginning of 2027.
What should employers in Poland check before 1 January 2027?
Employer checklist · Poland
Minimum wage in Poland 2027
Five things employers should check before 1 January 2027.
1
Review employee salaries
Check employees whose remuneration is at or close to the new statutory minimum of PLN 4,950 gross.
2
Check remuneration components
Verify which salary components can be included when assessing compliance with the minimum wage.
3
Recalculate part-time salaries
Adjust the minimum remuneration proportionally for employees working less than full time.
4
Update hourly rates
For covered civil-law contracts, the statutory minimum hourly rate rises to PLN 32.30 gross.
5
Update payroll budgets and systems
Adjust payroll parameters, HR systems and employment-cost forecasts for 2027.
Remember
Currently excluded from the minimum wage calculation:
Overtime pay
Night-work allowances
Length-of-service allowances
Jubilee awards
Effective from 1 January 2027
Minimum wage: PLN 4,950 gross Minimum hourly rate for covered civil-law contracts: PLN 32.30 gross
Source: getsix.eu. Legal basis: Regulation of the Council of Ministers of 14 September 2026 (Journal of Laws 2026, item 1213); Act of 10 October 2002 on Minimum Remuneration for Work.
Preparing for the new minimum wage rates should primarily include:
- reviewing the remuneration of employees whose salaries are close to the statutory minimum;
- checking which remuneration components are included when determining compliance with the minimum wage;
- recalculating remuneration appropriately for part-time employees;
- updating the minimum hourly rate for civil-law contracts covered by the legislation;
- updating HR and payroll system parameters and remuneration budgets for 2027.
For businesses employing larger numbers of staff, it is particularly important to calculate in advance how the new rates will affect total employment costs. Correctly updating salaries, social security contributions and payroll settlements can be supported by professional HR and payroll services in Poland.
For more information on the minimum wage in Poland, see our FAQ: Minimum wage in Poland – Frequently Asked Questions (FAQ).
Legal basis
- Regulation of the Council of Ministers of 14 September 2026 on the amount of the minimum remuneration for work and the minimum hourly rate in 2027 – Journal of Laws 2026, item 1213
- Government Legislation Centre (RCL) – legislative documentation
- Act of 10 October 2002 on Minimum Remuneration for Work – consolidated text, Journal of Laws of 2024, item 1773
This article was written by the getsix® Editorial Teamgetsix® provides accounting, tax advisory, HR and payroll, and business consulting services, supporting companies operating in Poland. The getsix® Editorial Team prepares practical information that makes Polish accounting, tax, and HR and payroll matters easier to understand.
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