Minimum wage in Poland and the Netherlands in 2026 – employment cost comparison

Minimum wage is a useful starting point when comparing employment costs in Poland and the Netherlands, but gross pay alone does not show the full employer burden. In 2026, the two countries differ both in how the statutory minimum is set and in the additional costs attached to employment.

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What is the minimum wage in Poland in 2026?

From 1 January 2026, Poland’s minimum wage is PLN 4,806 gross per month. The minimum hourly rate for certain civil-law contracts is PLN 31.40.

Assuming a 1.67% accident insurance contribution, employer-financed contributions total approximately PLN 984.28, bringing the indicative monthly employment cost to PLN 5,790.28. The calculation excludes, among other items, Employee Capital Plans (PPK), additional benefits and workplace costs.

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How does the Dutch minimum wage work?

From 1 July 2026, employees aged 21+ are entitled to at least EUR 14.99 gross per hour; the rate was EUR 14.71 in the first half of the year. Since 2024, the Netherlands has used a statutory hourly rather than monthly minimum wage.

Assuming a 40-hour working week, EUR 14.99 corresponds to model gross remuneration of approximately EUR 2,598.27 per month. This is a conversion for comparison purposes, not a statutory Dutch monthly minimum wage.

Employees are generally entitled to a holiday allowance of at least 8% of gross remuneration (vakantiegeld). In the model, this adds EUR 207.86 and raises the annualised monthly budgeting base to around EUR 2,806.13.

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What is the model employer cost in the Netherlands?

Dutch employment costs depend on contract type, employer size and sector. For a small employer using the low AWf rate for the unemployment fund of 2.74%, model basic employer charges total 15.61%.

Under these assumptions, the averaged cost is approximately EUR 3,244.16 per month before Whk, a variable contribution depending on the employer or sector, and before any pension contributions. Sectoral Whk rates for small employers range from 0.76% to 6.63%. If the higher 7.74% AWf rate applies, the model cost rises by about EUR 140 per month before Whk.

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What can increase Dutch employment costs further?

A Collectieve Arbeidsovereenkomst (CAO), or collective labour agreement, may set higher pay, working-time rules, allowances or pension requirements. Participation in a sectoral pension fund can also be mandatory in some industries.

Sickness absence is another material cost risk. As a general rule, a Dutch employer must continue paying at least 70% of the employee’s most recent remuneration plus the applicable holiday allowance for up to two years, alongside reintegration obligations.

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What does the comparison mean for employers?

Under the model used, the direct employer cost in the Netherlands before Whk is about 2.4 times higher than the indicative cost of a minimum-wage employee in Poland. This does not mean that the total cost of doing business is automatically 2.4 times higher.

Companies should compare the full annual cost of the actual role, including market salary, contract type, contributions, allowances, CAO and pension obligations, absence risk and the cost of HR administration and payroll in Poland or the Netherlands.

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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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