Written by Kinga Muras, Barrister (adwokat), HR & Payroll Specialist
Reviewed by Alicja Myśluk-Landowska, Attorney (radca prawny), Practice Partner and Head of Employment and Labor Law
First published: 2 November 2026
Last updated: 2 November 2026
In short
What is the minimum wage in Poland in 2027?
The minimum wage in Poland is PLN 4,950 gross a month from 1 January 2027 for full-time work. The minimum hourly rate for contracts of mandate and service contracts is PLN 32.30. The 2026 rates are PLN 4,806 and PLN 31.40.
The minimum applies to every employee from the first day of work, pro rata for part-time work. Overtime pay, the night-work allowance, the seniority allowance, jubilee awards and retirement severance do not count towards it – they are paid on top.
A rise in the minimum wage also raises other amounts tied to it: the minimum compensation for mobbing and discrimination, downtime pay and the cap on severance in collective redundancies. Paying less is an offence punishable by a fine of up to PLN 30,000.
4,950
PLN – minimum gross wage a month in 2027
32.30
PLN – minimum hourly rate for mandate contracts in 2027
≈ 3,704
PLN – net pay on the minimum wage in 2027
≈ 5,964
PLN – employer cost of a full-time employee on the minimum wage
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Minimum wage in Poland 2027: monthly and hourly rates
The Council of Ministers sets the rates every year by 15 September if the Social Dialogue Council does not agree them; the 2027 regulation was issued that way. The rates apply from 1 January of the following year.
Monthly · 2027
PLN 4,950 gross
from 1 January 2027, full-time employment
Hourly · 2027
PLN 32.30 gross
from 1 January 2027, contracts of mandate and service contracts
Net pay · 2027
About PLN 3,704 net
full-time, without PPK, with the PLN 300 tax reduction
Employer cost · 2027
About PLN 5,964
full-time, without PPK, standard 1.67% accident rate
INTERACTIVE CHART · MINIMUM WAGE IN POLAND 2015–2027
How has the minimum wage in Poland changed? Choose a period
On a phone, swipe the chart sideways to see all years.
Gross rates set by the annual Regulations of the Council of Ministers. In 2023 and 2024 the rate rose twice, in January and July; both rates are shown. The minimum hourly rate for mandate and service contracts was introduced in 2017. Nothing you enter leaves your browser.
The minimum wage has risen from PLN 1,750 in 2015 to PLN 4,950 in 2027. In 2023 and 2024 it rose twice a year, in January and July, because forecast inflation exceeded 105%; in 2025, 2026 and 2027 there is one rate for the whole year. The employer cost of a full-time employee on the minimum wage is about PLN 5,964 a month in 2027 without PPK – see cost of hiring an employee in Poland. Each new rate has to be applied from the first payroll in Poland of the year.
Minimum wage calculator for Poland
Check the minimum gross pay for full-time or part-time employment in 2027, with estimated net pay and employer cost, or the minimum pay for a contract of mandate for a given number of hours.
MINIMUM WAGE CALCULATOR · 2027
Choose the contract and press Check the minimum.
Minimum wage and minimum hourly rate under the Regulation of the Council of Ministers for 2027. Net pay is an estimate for an employee without PPK, with standard deductible costs (PLN 250) and the PLN 300 monthly tax reduction; employer cost at the standard 1.67% accident rate. For a mandate contract the minimum is the hourly rate times the hours worked. A planning aid, not legal advice; nothing you enter leaves your browser.
What counts towards the minimum wage in Poland
The test is the whole monthly pay, not only the basic salary. To check whether an employee earns the minimum, the employer adds up the pay components for the month and compares the total with the minimum wage – PLN 4,950 in 2027 for full-time work. Most components count, including regular bonuses, allowances and commission.
Five components are left out of that total by Article 6(5) of the Minimum Wage Act. They cannot be used to reach the minimum and are always paid on top of it.
INTERACTIVE · PAY COMPONENTS
Does it count towards the minimum wage? Click a pay component
Basic salary+
The basic salary is the core of the comparison: with the other counted components it must reach PLN 4,950 in 2027 for full-time work.
Regular monthly bonus+
A bonus paid for the month counts towards the minimum today. The draft minimum wage acts would exclude bonuses from the comparison.
Commission+
Commission earned in the month counts, so commission-based pay must still reach the minimum each month.
Function allowance+
A function or managerial allowance counts today; the draft acts would exclude it.
Shift allowance+
Allowances for the way the work is organised count unless the Act excludes them by name.
Overtime pay+
Excluded by Article 6(5)(3) of the Minimum Wage Act: pay for overtime is always paid on top of the minimum.
Night-work allowance+
Excluded by Article 6(5)(4) of the Act: the allowance is paid on top of the minimum.
Seniority allowance+
Excluded since 1 January 2020 by Article 6(5)(5): the allowance rewards length of service, so it is paid on top of the minimum.
Jubilee award+
Excluded by Article 6(5)(1): a one-off award for length of service does not fill the minimum.
Retirement or disability severance+
Excluded by Article 6(5)(2): severance on retirement or disability is paid on top.
Rules of the Minimum Wage Act of 10 October 2002 in force in 2027. General information, not legal advice.
EXAMPLE · FULL TIME · 2027
Basic salary PLN 4,600 + regular monthly bonus PLN 400 = PLN 5,000, which is above the 2027 minimum of PLN 4,950 – the employer complies. Overtime pay of PLN 300 in the same month is paid on top and is not part of the comparison. Without the bonus the employee would be PLN 350 short.
Shortfall in a month. If the counted components for a month fall short of the minimum, the employer pays the difference as a top-up in that month’s pay.
“Where the contract states a basic salary below the new rate, update the contract and the remuneration regulations before 1 January – the employee is owed the minimum from the first payroll of the year either way.”
Kinga Muras, Barrister (adwokat), HR & Payroll Specialist, Dudkowiak & Putyra – payroll compliance in Poland
Minimum wage for part-time employees
For part-time work the minimum is reduced in proportion to working time: an employee on half time is owed at least PLN 2,475 gross a month in 2027. In the first month of employment, or when an employee works only part of a month, the minimum is calculated in proportion to the hours actually worked. There is no lower minimum for the first year of work – the reduced rate was abolished in 2017. The same minimum applies to foreign nationals employed in Poland – see work permit in Poland.
Minimum hourly rate for contracts of mandate and service contracts
The hourly rate protects individuals on civil-law contracts. It applies to contracts of mandate and service contracts with natural persons and with self-employed people who do not employ staff or engage other contractors, and it cannot be waived. The contract must state how the hours worked are confirmed, the contractor reports them, and the pay is due at least once a month for contracts longer than a month.
The rate does not apply where the contractor decides on the place and time of the work and is paid only by commission. The contribution and tax treatment of such contracts is covered in our guide to the contract of mandate in Poland.
Amounts linked to the minimum wage in 2027
A new minimum wage changes other amounts in employment and social-security law from the same day.
Mobbing and discrimination
At least PLN 4,950
minimum compensation for mobbing or discrimination equals the minimum wage
Downtime pay
At least PLN 4,950
pay for downtime not caused by the employee cannot be lower than the minimum wage
Collective redundancy
Up to PLN 74,250
severance is capped at 15 times the minimum wage
Night work
20% of the hourly rate
the night-work allowance is calculated from the minimum wage for each hour
Sickness benefit
At least PLN 4,271.36
minimum base for full-time employees: the minimum wage less social contributions
Deductions from pay
Net minimum wage
the amount free from deductions other than maintenance is tied to the net minimum wage
Mobbing and discrimination claims are explained in our guide to mobbing in Poland.
Penalties for paying below the minimum wage
Paying an employee less than the minimum wage is an offence against employee rights under Article 282 of the Labour Code, punishable by a fine of PLN 1,000 to PLN 30,000; the Labour Inspectorate can impose a fine in a penalty notice and order the arrears to be paid. Paying a contractor less than the minimum hourly rate carries the same range of fines under the Minimum Wage Act. Employees can also claim the difference in the labour court, with statutory interest, for three years back.
Planned reform of the minimum wage rules
Poland has not yet transposed the EU Adequate Minimum Wages Directive (2022/2041) by a new act. Two drafts are pending: a members’ bill on the minimum wage (Sejm print no. 1811), which after the first reading in June 2026 is before two Sejm committees, and a government draft act listed for adoption by the Council of Ministers in the third quarter of 2026. Both would exclude further components – such as function allowances and bonuses – from the minimum-wage comparison, so that the basic salary itself would have to reach the minimum.
Until a new act is passed, the 2002 Minimum Wage Act and the rules above apply, including for 2027. We will update this guide when the act is adopted.
Pay structures must also meet the pay-transparency rules in force since 24 December 2025 – see pay transparency in Poland.
Guides
Payroll Setup Process in Poland
How Polish payroll works month by month: contributions, income-tax advances, PPK, deadlines and year-end reporting for foreign employers.
Employment Handbook
The essentials of Polish employment law for employers: contracts, working time, leave, terminations and personnel documentation.
We also prepare custom payroll and employment guidebooks for clients’ finance and HR teams.
Who you work with
Attorney (radca prawny), Practice Partner and Head of Employment and Labor Law
Who you talk to first · Reviewer of this guide
Admitted in 2014; law and international relations, Nicolaus Copernicus University in Toruń. Heads the employment practice of Dudkowiak & Putyra and is the responsible lawyer for its work on pay: remuneration and bonus regulations, pay structures of foreign-owned employers and Labour Inspectorate inspections. Member of the European Employment Lawyers Association (EELA).
Barrister (adwokat) · HR & Payroll Specialist
Author of this guide
Admitted as a barrister (adwokat) in 2022. Leads the HR and payroll team of Dudkowiak & Putyra, which applies each new minimum wage and the amounts linked to it in clients’ payroll, and advises on pay components, ZUS contributions and HR and payroll audits. Twelve years in HR and payroll before qualifying as a barrister.
Sources and methodology
Legal basis. Act of 10 October 2002 on the minimum wage (ustawa o minimalnym wynagrodzeniu za pracę; Journal of Laws 2024, item 1773), in particular Article 6 (components excluded) and Articles 8a–8e (minimum hourly rate and fines); Regulation of the Council of Ministers of 11 September 2025 on the minimum wage and the minimum hourly rate in 2026 – PLN 4,806 and PLN 31.40 (Journal of Laws 2025, item 1242); Regulation of the Council of Ministers of 14 September 2026 on the minimum wage and the minimum hourly rate in 2027 – PLN 4,950 and PLN 32.30 (Journal of Laws 2026, item 1213; ELI); Act of 26 June 1974 – the Labour Code (ISAP), Articles 183d, 81, 943, 1518 and 282; Act of 13 March 2003 on collective redundancies, Article 8; Act of 25 June 1999 on sickness and maternity benefits; Directive (EU) 2022/2041 on adequate minimum wages in the European Union. Planned reform: members’ bill on the minimum wage, Sejm print no. 1811 (legislative record, status as at 28 September 2026), and the government draft act on the minimum wage (UC62). Historical rates: the annual regulations of the Council of Ministers.
Calculations. Net pay and employer cost use the 2027 rates, no PPK, PLN 250 monthly deductible costs, the PLN 300 monthly tax reduction and the standard 1.67% accident rate. Amounts are rounded as in payroll practice.
State of the law: October 2026. General information, not legal advice.
Corrections: none since publication. If you believe anything here is out of date or wrong, write to [email protected].
FAQ – minimum wage in Poland
What is the minimum wage in Poland in 2027?
PLN 4,950 gross a month for full-time work from 1 January 2027, about PLN 3,704 net, and PLN 32.30 an hour for contracts of mandate and service contracts.
Does the minimum wage apply to part-time employees?
Yes, in proportion to working time: half time means at least PLN 2,475 gross in 2027.
Do bonuses count towards the minimum wage in Poland?
Yes, regular bonuses and allowances count today; overtime pay, the night-work and seniority allowances, jubilee awards and retirement severance do not.
Is there a lower minimum wage for new employees in Poland?
No. The reduced rate for the first year of work was abolished in 2017; the full minimum applies from the first day.
What is the penalty for paying below the minimum wage?
A fine of PLN 1,000 to PLN 30,000 under Article 282 of the Labour Code, plus the arrears with interest.
