Minimum wage in Poland 2027: PLN 4,950 gross and what changes

From 1 January 2027 the Polish minimum wage (minimalne wynagrodzenie za pracę) is PLN 4,950 gross a month, PLN 144 more than in 2026, and the minimum hourly rate for mandate and service contracts rises from PLN 31.40 to PLN 32.30. A full-time employee takes home PLN 3,703.93 of that, and the company pays PLN 5,963.77 a month.

Law as of 16 October 2026.

Both amounts are set by the Council of Ministers regulation of 14 September 2026 (Dz.U. 2026 poz. 1213). This is law in force, not a forecast. Below: a table of amounts, what counts towards the minimum wage, the cost to a company, the rules for mandate and B2B contracts, and the amounts that the Labour Code and ZUS calculate from the minimum wage.

Minimum wage in 2026 and 2027

Net pay and employer cost assume a full-time employee who filed PIT-2, standard costs of PLN 250, an accident rate of 1.67% and no PPK.

Legal basis: § 1 and § 2 of the regulation of 14 September 2026 (Dz.U. 2026 poz. 1213) and the regulation of 11 September 2025 (Dz.U. 2025 poz. 1242). Work out your own salary and a full year with PPK in the employer cost calculator.

What counts towards the minimum wage

A full-time employee may not earn less than the minimum wage (art. 6 ust. 1 of the Minimum Wage Act, ustawa o minimalnym wynagrodzeniu za pracę). Every pay component from the employment relationship that GUS (the statistics office) classes as personal pay counts, so bonuses and a function allowance (dodatek funkcyjny) count too (art. 6 ust. 4).

These do not count (art. 6 ust. 5):

• a jubilee award;
• a retirement or disability severance payment;
• overtime pay;
• the night work allowance;
• the seniority allowance (dodatek za staż pracy);
• the allowance for special working conditions.

Many guides say that from 2026 the minimum wage is compared with base pay only. Drafts of a new act proposed that, but none came into force. The 2027 regulation was issued under the act of 10 October 2002 (consolidated text Dz.U. 2024 poz. 1773). A deputies' bill for a new act (Sejm print 1811) passed its first reading on 11 June 2026 and is in committee.

If pay drops below the minimum in a month, for example because of when a bonus is paid, the company adds a top-up (wyrównanie) with that month's pay (art. 7). Part-time staff get the minimum pro rata, so a half-time job in 2027 pays at least PLN 2,475 (art. 8).

What an employee on the minimum wage costs a company

1. Gross: PLN 4,950.
2. Employer contributions: pension PLN 483.12 (9.76%), disability PLN 321.75 (6.5%), accident PLN 82.67 (1.67%), Labour Fund PLN 49.50 (1%), Solidarity Fund PLN 71.78 (1.45%), FGŚP PLN 4.95 (0.1%). Total PLN 1,013.77.
3. Cost to the company: 4,950 + 1,013.77 = PLN 5,963.77 a month.
4. From gross pay the employee pays social contributions of PLN 678.65 (13.71%) and health contribution of PLN 384.42 (9% of PLN 4,271.35).
5. PIT advance: 4,950 − 678.65 − 250 = PLN 4,021 after rounding, 12% is PLN 482.52, less PLN 300 under PIT-2, so PLN 183.
6. Take-home pay: 4,950 − 678.65 − 384.42 − 183 = PLN 3,703.93.

Pay and employer contributions are a tax-deductible cost of the company in the month they are due for, if the company pays them on time (art. 15 ust. 4g and 4h of the CIT Act). The full cost breakdown, also for higher salaries, is in our article on the cost of hiring an employee.

Three thresholds depend on the minimum wage:

• Labour Fund and Solidarity Fund are not due when the base, converted to a full month, is below the minimum wage (art. 259 ust. 1 of the Labour Market Act). A half-time job at PLN 2,475 therefore costs the company PLN 2,921.25.
• PPK: an employee whose pay does not exceed 1.2 times the minimum wage, PLN 5,940 in 2027, may pay 0.5% instead of 2% (art. 27 ust. 2 of the PPK Act).
• The top-up is paid per hour when an employee on an hourly rate or with an incomplete month of work falls below the minimum (art. 7 ust. 3 and 4 of the Minimum Wage Act).

Mandate and B2B contracts: PLN 32.30 an hour

The minimum hourly rate of PLN 32.30 applies to mandate contracts (umowa zlecenie) and service contracts that a business signs as part of its activity (art. 8a ust. 1). It covers people without a business and one-person businesses that employ no staff and no mandate contractors (art. 1 pkt 1b). A company that buys work from a self-employed B2B contractor must therefore pay at least PLN 32.30 for every hour.

1. State in the contract how hours are confirmed (art. 8b ust. 1). Without such a clause the contractor reports the hours before the payment date (art. 8b ust. 2).
2. For a contract longer than one month, pay at least once a month (art. 8a ust. 6).
3. Keep the records of hours for 3 years from the day the pay became due (art. 8c).
4. The rate does not apply when the contractor decides the place and time of work and is paid by commission only (art. 8d ust. 1 pkt 1).

Paying below the rate carries a fine of PLN 1,000 to PLN 30,000 (art. 8e). Since 8 July 2026 a district labour inspector can also decide that a civil-law contract is in fact an employment contract, once the company has not followed an earlier order (art. 11 ust. 1 pkt 7a of the National Labour Inspectorate Act). If the evidence does not show the pay, the decision sets the minimum wage (art. 34 ust. 2e).

Amounts calculated from the minimum wage

The amount free from deductions depends on the employee: with PPK it is lower by their contribution, and part-time it falls pro rata (art. 87¹ § 2). Severance under the Collective Redundancies Act is owed only by employers with at least 20 employees. The new rules on mobbing and discrimination apply from 5 November 2026 (Dz.U. 2026 poz. 1046). Not paying wages or cutting them without grounds carries a fine of PLN 2,000 to PLN 60,000 (art. 282 § 1 Labour Code).

The minimum wage and ZUS for a JDG and a company

A sole trader (JDG) on preferential contributions pays social contributions on at least 30% of the minimum wage for the first 24 months of business (art. 18a ust. 1 of the Social Insurance System Act). In 2027 that is a base of PLN 1,485.

The minimum health contribution on the tax scale and on flat-rate PIT is 9% of the minimum wage in force on the first day of the contribution year, which runs from February to January (art. 81 ust. 2d and art. 79a of the Act on Publicly Funded Healthcare). In January 2027 it is still PLN 432.54, and from February 2027 it is PLN 445.50.

The sole shareholder of a sp. z o.o. pays contributions on 60% of the forecast average wage, not on the minimum wage, so this rise does not change their ZUS. Details in our article on sole shareholder ZUS contributions. The minimum wage also does not apply to a bare appointment to the management board (powołanie), because that is neither an employment nor a mandate contract. We compare the ways to pay board members in our article on management board pay.

What to do before 1 January 2027

1. Check employment contracts paying below PLN 4,950 full-time (pro rata for part-time). From January you pay at least the new amount, even if the contract does not say so.
2. Check that bonuses and the function allowance together with base pay reach the minimum, without the seniority allowance, overtime and the night allowance.
3. Review mandate and B2B contracts with people who have no staff: the hourly rate from 1 January is at least PLN 32.30, and the contract must state how hours are confirmed.
4. Update the payroll budget: every full-time job on the minimum costs the company PLN 173.49 more a month.
5. Check who goes above the PLN 5,940 threshold for the reduced PPK contribution.

How Norman helps

Norman runs the books for a sp. z o.o. or a JDG in Poland: you issue invoices in PLN, purchase invoices come in from KSeF, and bank payments are matched to documents. Norman prepares the JPK_V7 file; you check it and send it. Work out what every salary costs in 2027 for free and without an account in the employer cost calculator, and read more about Norman on the home page.

Frequently asked questions

What is the net minimum wage in Poland in 2027?

A full-time employee on PLN 4,950 gross who filed PIT-2 takes home PLN 3,703.93, without PPK. With a 2% PPK contribution net pay is lower by that contribution and by the tax on the employer's PPK payment.

When does the PLN 4,950 minimum wage apply?

From 1 January 2027 (§ 1 and § 3 of the regulation, Dz.U. 2026 poz. 1213). December 2026 pay paid in January 2027 is still based on PLN 4,806, because it is for work done in 2026.

Does the seniority allowance count towards the minimum wage?

No. The seniority allowance, overtime and the night allowance are excluded (art. 6 ust. 5 of the Minimum Wage Act). Bonuses and the function allowance still count.

Does the PLN 32.30 rate apply to a B2B contract?

Yes, if the contractor runs a one-person business with no employees and no mandate contractors, and the contract is a mandate or service contract (art. 1 pkt 1b of the act). It does not apply to a contract for a specific work (umowa o dzieło) or to commission-only pay where the contractor chooses the place and time of work.

What does an employee on the minimum wage cost in 2027?

PLN 5,963.77 a month and PLN 71,565.24 a year at an accident rate of 1.67% and without PPK. With the employer's PPK payment (1.5%) it is PLN 6,038.02 a month.