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Minimum wage from 2027: PLN 4,950 gross and PLN 32.30 per hour

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AI-generated image: Minimum wage from 2027: PLN 4,950 gross and PLN 32.30 per hour AI

The government has completed the process of setting the minimum wage for next year. A full-time employee will take home just under PLN 100 more than now, and the employer will pay over PLN 170 more per month for a full-time position.

On 14 September 2026, the Council of Ministers adopted a regulation on the minimum wage and the minimum hourly rate for 2027. The act was published in the Journal of Laws on 15 September (item 1213). From 1 January 2027, the minimum wage will amount to PLN 4,950 gross, and the minimum hourly rate to PLN 32.30 gross. The amount is to apply throughout the entire year, without an adjustment in July.

The government proposed this amount on 9 June. In the Social Dialogue Council, where the government negotiates with trade unions and employers, no agreement was reached. The unions wanted at least PLN 5,200, while employers supported the government's proposal. The Council of Ministers therefore made the decision on its own, and the law did not allow it to go below the June amount. According to PAP, the increase will cover around 1.58 million people.

Currently, the minimum wage is PLN 4,806 gross, and the hourly rate is PLN 31.40. The increase is PLN 144 per month (approx. 3%) and 90 groszy per hour (approx. 2.9%). A person over 26 working full-time, with standard deductible costs and a PIT-2 declaration (reducing the tax prepayment), will receive approx. PLN 3,703.93 net, which is PLN 98.08 more than in 2026. With participation in PPK (Employee Capital Plans), it will be approx. PLN 3,595.93. One of the summaries gives approx. PLN 3,711 net, but more precise calculations from several sources indicate PLN 3,703.93. The difference is probably due to rounding.

According to calculations by the HR and payroll company Varico, the total cost of a full-time position with the minimum wage will increase from PLN 5,790.28 to approx. PLN 5,963.77 per month, which means by approx. PLN 2,082 per year (excluding PPK). The rate of PLN 32.30 applies to certain mandate contracts and service contracts concluded with contractors who are not entrepreneurs and with self-employed persons without employees; the contract must specify how the number of hours worked is to be confirmed. Amounts calculated on the basis of the minimum wage are also increasing, including the night work allowance, the minimum compensation for mobbing (six times the minimum wage, approx. PLN 29,700), and the amount exempt from bailiff deductions.

AI-generated image: A payroll specialist and a business owner calculate the cost of a full-time position with the new minimum wage.AI
A higher minimum wage also increases the total cost of a full-time position that the employer must bear.

For companies, this means the need to review remuneration rules, pay scales, and mandate contracts with specified rates before January.

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