Minimum wage in Poland – frequently asked questions (FAQ)
The minimum wage in Poland is an important aspect of Polish employment law and has a direct impact on employees, employers and investors. Below, we answer the most frequently asked questions about the applicable minimum wage rates, social security and tax deductions, and the impact on businesses.
KEY FIGURES 2027
PLN 4,950
MONTHLY GROSS
PLN 32.30
HOURLY GROSS
≈ PLN 3,704
NET PAY
≈ PLN 5,964
EMPLOYER COST
1. What is the current minimum wage in Poland?
| 2026 | From 1 January 2027 | |
|---|---|---|
| Monthly minimum wage (gross) | PLN 4,806 | PLN 4,950 |
| Minimum hourly rate (gross) | PLN 31.40 | PLN 32.30 |
The minimum hourly rate applies to specified civil-law contracts.
The new rates for 2027 were established by the Regulation of the Council of Ministers of 14 September 2026. No second increase during 2027 is provided for.
2. How has the minimum wage in Poland changed in recent years?
Poland’s minimum wage has increased regularly in recent years. The table below shows the applicable rates:
| Year | Gross monthly minimum wage | Gross minimum hourly rate |
|---|---|---|
| 2021 | PLN 2,800 | PLN 18.30 |
| 2022 | PLN 3,010 | PLN 19.70 |
| 2023 | PLN 3,490 (Jan–Jun) PLN 3,600 (Jul–Dec) |
PLN 22.80 PLN 23.50 |
| 2024 | PLN 4,242 (Jan–Jun) PLN 4,300 (Jul–Dec) |
PLN 27.70 PLN 28.10 |
| 2025 | PLN 4,666 | PLN 30.50 |
| 2026 | PLN 4,806 | PLN 31.40 |
| 2027 | PLN 4,950 | PLN 32.30 |
Between 2026 and 2027, the monthly minimum wage will therefore increase by PLN 144, while the minimum hourly rate will rise by PLN 0.90.
3. What deductions apply to the minimum wage in Poland?
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.
| Monthly amount in 2027 | Amount |
|---|---|
| Gross salary | PLN 4,950.00 |
| Net pay (illustrative) | approx. PLN 3,703.93 |
| Total employer cost | approx. PLN 5,963.77 |
Assumptions
- Net pay: 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).
- Employer cost: accident insurance contribution rate of 1.67% and no employer-financed PPK contributions.
The actual net amount may differ depending on the employee’s individual tax circumstances.
4. Are there exceptions or special rules for the minimum wage in Poland?
Yes. Different rules apply depending on the form of employment or engagement:
| Form of engagement | Applicable rule |
|---|---|
| Part-time employees | The required minimum remuneration is adjusted according to working time. |
| Freelancers and self-employed individuals (B2B) | Not subject to the monthly minimum wage applicable to employees. However, the statutory minimum hourly rate may apply to certain civil-law arrangements. |
| Contracts of mandate (umowa zlecenie) and service contracts | The minimum hourly rate applies to specified contracts where the statutory conditions are met. |
Not counted towards the minimum wage
The statutory minimum wage is not necessarily the same as the basic salary specified in an employment contract. The following components are excluded when assessing compliance:
- overtime pay
- night-work allowances
- length-of-service allowances
- jubilee awards
5. How does the minimum wage affect businesses in Poland?
An increase in the minimum wage can have both positive and challenging effects on businesses.
Benefits
- Higher employee income can support purchasing power.
- Higher remuneration can positively affect an employer’s attractiveness in the labour market.
Challenges
- Higher employment costs may create additional pressure, particularly for smaller businesses and labour-intensive sectors.
- Businesses need to update remuneration budgets and HR and payroll system parameters to reflect the new rates.
- The new minimum hourly rate must also be reflected in specified civil-law contracts.
Businesses employing larger numbers of people whose remuneration is close to the statutory minimum should take the impact of the increase into account when planning their overall payroll budgets.
6. How does Poland’s minimum wage compare with other EU countries?
Poland remains in the middle group of EU countries that have a national statutory minimum wage. Based on comparable Eurostat data for 1 January 2026:
| Country | Gross monthly minimum wage |
|---|---|
| Luxembourg | approx. EUR 2,704 |
| Germany | approx. EUR 2,343 |
| France | approx. EUR 1,823 |
| Spain* | approx. EUR 1,381 |
| Poland | approx. EUR 1,139 |
| Hungary | approx. EUR 838 |
| Bulgaria | approx. EUR 620 |
* For Spain, Eurostat uses the amount applicable until 31 December 2025 because the rate for 1 January 2026 was not yet available.
At the beginning of 2026, Poland was among the EU countries with national minimum wages between EUR 1,000 and EUR 1,500 per month.
7. How is the minimum wage determined in Poland?
The minimum wage is determined annually under a statutory procedure:
1 · PROPOSAL
The Council of Ministers submits a proposal for the following year’s minimum wage and minimum hourly rate to the Social Dialogue Council (RDS).
2 · AGREEMENT
The Social Dialogue Council has a statutory period to reach an agreement on the rates.
3 · REGULATION
If no agreement is reached within that period, the Council of Ministers determines the rates by regulation.
Factors taken into account
- price developments and inflation
- forecast average remuneration
- economic and labour market conditions
- productivity and employment levels
- forecast real economic growth
8. What happens if an employer pays less than the minimum wage in Poland?
Businesses that fail to comply with statutory remuneration requirements may face penalties:
| Breach | Fine |
|---|---|
| Failure to pay remuneration due to an employee or unlawfully reducing that remuneration | PLN 2,000 – 60,000 |
| Paying less than the statutory minimum hourly rate under specified contracts of mandate and service contracts | PLN 1,000 – 30,000 |
Breaches may also lead to inspections by the National Labour Inspectorate (PIP). Employees may pursue claims for unpaid remuneration.
Summary
From 1 January 2027, the minimum wage in Poland will be PLN 4,950 gross per month, while the statutory minimum hourly rate will be PLN 32.30 gross.
For businesses, the change primarily means updating remuneration budgets, pay structures and HR and payroll system parameters to reflect the new statutory amounts.
Do you have further questions about the minimum wage or payroll in Poland? Contact us – we will be happy to help.
FURTHER INFORMATION
