Minimum wage in Poland 2027: PLN 4,950 gross from 1 January

The minimum wage in Poland 2027 will be PLN 4,950 gross per month from 1 January, while the minimum hourly rate will rise to PLN 32.30 gross. Businesses operating or investing in Poland should account for higher employment costs and update their remuneration budgets and payroll parameters.

What will the minimum wage in Poland be in 2027?

From 1 January 2027, the statutory minimum monthly wage will increase from PLN 4,806 to PLN 4,950 gross, an increase of PLN 144.

The minimum hourly rate will rise from PLN 31.40 to PLN 32.30 gross. The rates are set out in the Regulation of the Council of Ministers of 14 September 2026 (Journal of Laws 2026, item 1213).

There will be no second minimum wage increase during 2027.

Using the National Bank of Poland average exchange rate of 21 September 2026, EUR 1 = PLN 4.3545, PLN 4,950 is equivalent to approximately EUR 1,136.76.

Which contracts are covered by the minimum hourly rate?

The PLN 32.30 rate applies to specified civil-law contracts covered by the Polish Act on Minimum Remuneration for Work, including certain contracts of mandate and contracts for the provision of services.

Businesses must apply the new rate to relevant settlements from the beginning of 2027 and properly document the number of hours worked.

What will the net minimum wage be?

At PLN 4,950 gross, an illustrative employee may receive approximately PLN 3,703.93 net per month.

The calculation assumes an employee over 26, monthly tax-deductible costs of PLN 250, a submitted PIT-2 declaration and no participation in Employee Capital Plans (PPK).

The actual net salary may differ depending on individual tax circumstances, tax reliefs and PPK participation.

How much will a minimum-wage employee cost a business?

The total monthly employer cost may amount to approximately PLN 5,963.77, or around EUR 1,369.56 using the exchange rate stated above.

This calculation assumes an accident insurance contribution rate of 1.67% and no employer-financed PPK contributions.

Actual costs may vary depending on the applicable contribution rates and other obligations. For companies employing larger numbers of workers near the statutory minimum, even a relatively small increase per employee may noticeably affect the total payroll budget.

Does the basic salary have to be PLN 4,950?

Not necessarily. The statutory minimum wage in Poland 2027 is not the same as the basic salary stated in an employment contract.

Under the current rules, the calculation excludes, among other items:

• overtime pay,
• night-work allowances,
• length-of-service allowances,
• jubilee awards.

Businesses should therefore check not only total employee remuneration but also its individual components.

What should businesses check before 2027?

Companies doing business in Poland should review remuneration close to the statutory minimum, recalculate salaries for part-time employees and update relevant civil-law contract rates.

HR and payroll system parameters and remuneration budgets should also be adjusted to reflect the new employment costs.

As legislative work concerning the rules for determining the minimum wage remains ongoing at the publication date, businesses should verify the applicable legal framework again before 2027.

Read the full article here: Minimum wage in Poland 2027: PLN 4,950 gross from 1 January