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

From 1 January 2027, the minimum wage in Poland will be PLN 4,950 gross per month and the minimum hourly rate will increase to PLN 32.30 gross. Employers should update payroll parameters, remuneration budgets and verify which pay components count towards the statutory minimum.

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What will the minimum wage in Poland be in 2027?

From 1 January 2027, Poland’s statutory minimum monthly wage will increase from PLN 4,806 to PLN 4,950 gross, a rise of PLN 144.

The minimum hourly rate will increase from PLN 31.40 to PLN 32.30 gross. The new rates were established by the Regulation of the Council of Ministers of 14 September 2026 (Journal of Laws 2026, item 1213). No second increase during 2027 is provided for.

For comparison, using the National Bank of Poland average exchange rate of 21 September 2026, EUR 1 = PLN 4.3545, PLN 4,950 corresponds to approximately EUR 1,136.76.

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Which contracts are covered by the minimum hourly rate?

The PLN 32.30 minimum hourly 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 engaging contractors must reflect the new rate in settlements from the beginning of 2027 and properly document the number of hours worked.

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What will the net minimum wage be?

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

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

The actual net amount may therefore differ depending on the employee’s tax circumstances, reliefs and participation in PPK.

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How much will an employee cost the employer?

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

This example assumes a 1.67% accident insurance contribution rate and no employer-financed PPK contributions. The actual cost may vary depending on the applicable contribution rates and other obligations.

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

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

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

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

Employers should therefore review both the total remuneration and the individual components included in it.

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What should employers check before 2027?

Businesses should review employees whose remuneration is close to the statutory minimum, recalculate salaries for part-time employees and update the minimum hourly rate for relevant civil-law contracts.

Payroll in Poland will also require updates to HR and payroll system parameters and remuneration budgets. Legislative work concerning the rules for determining the minimum wage remains ongoing as at the publication date, so the legal framework should be checked again before 2027.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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