Polish minimum wage 2026 and 2027
The Polish minimum wage in 2026 is PLN 4,806 gross a month and the minimum hourly rate PLN 31.40. From 1 January 2027 it rises to PLN 4,950 gross and PLN 32.30 an hour — the regulation was published in the Journal of Laws in September 2026. On an employment contract, PLN 4,806 gross leaves PLN 3,605.85 net under standard assumptions.
Minimum wage — 2026 and 2027
| 2026 | 2027 | |
|---|---|---|
| Minimum wage, gross | PLN 4,806 | PLN 4,950 |
| Minimum hourly rate | PLN 31.40 | PLN 32.30 |
| Increase on previous year | — | +PLN 144 (approx. 3%) |
Take-home pay on the minimum wage in 2026
On an employment contract with PLN 4,806 gross, standard costs of earning income (PLN 250), PIT-2 filed and no PPK: social contributions PLN 658.91, health contribution PLN 373.24, PIT advance PLN 168 — take-home PLN 3,605.85. The total employer cost is PLN 5,790.27. Your own case: the salary calculator.
What depends on the minimum wage — also in business
- Reduced ZUS — the base is 30% of the minimum wage: PLN 1,441.80 in 2026, PLN 1,485 in 2027 (if the rules stay unchanged).
- Minimum health contribution under the scale and flat tax — 9% of the minimum wage: PLN 432.54 from February 2026, PLN 445.50 from February 2027 (if the rules stay unchanged). More: health contribution 2026.
- A job alongside the business — if your job pays at least the minimum wage, from your business you pay only the health contribution.
- Minimum hourly rate — applies to mandate and service contracts, including with self-employed people who employ no staff or contractors.
- Night-work allowance — 20% of the hourly rate derived from the minimum wage.
A full summary of fixed business costs is in how much a sole proprietorship costs in 2026.
Calculate it for yourself
Calculate net pay for your amount
Employment contract or B2B — which pays more
Calculate ZUS for a business
FAQ
What is the minimum wage in Poland in 2027?
PLN 4,950 gross a month and PLN 32.30 gross an hour, from 1 January 2027. That is PLN 144 more than in 2026.
What is the take-home pay on the minimum wage in 2026?
PLN 3,605.85 net on an employment contract with standard costs of earning income, PIT-2 filed and no PPK.
Does the minimum wage affect a business owner's ZUS?
Yes. It sets the base for reduced ZUS (30%) and the minimum health contribution under the scale and flat tax (9%). A higher minimum wage in 2027 means higher minimums for these contributions.
Polish taxes & contributions 2026 — the full series
Sole-trader costs 2026
Tax brackets 2026
Health contribution 2026
Lump-sum tax rates 2026
VAT exemption limit 2026
Amounts and legal status as of 09.10.2026, based on legislation and announcements of ZUS, GUS and the Ministry of Finance. Rules change — verify current values before deciding or consult an accountant or tax adviser.