Monthly, 2027
4,950 zł
gross, full time
Hourly, 2027
32.30 zł
civil-law contracts
Net a month
3,704 zł
umowa o pracę
Employer cost
5,964 zł
a month
Council of Ministers regulation, Journal of Laws 15 September 2026 (PAP), checked 7 October 2026.
Poland minimum wage 2026 vs 2027: gross, net and employer cost
| A month | 2026 | 2027 | Change |
|---|---|---|---|
| Gross monthly wage | 4,806 zł | 4,950 zł | +144 zł |
| Social security (ZUS, 13.71%) | 658.90 zł | 678.65 zł | +19.74 zł |
| Health insurance (NFZ, 9%) | 373.24 zł | 384.42 zł | +11.18 zł |
| Income tax (PIT) | 167.65 zł | 182.56 zł | +14.91 zł |
| Net take-home | 3,606.21 zł | 3,704.37 zł | +98.16 zł |
| Total cost to the employer | 5,790.27 zł | 5,963.76 zł | +173.49 zł |
PayMetric Labs' own calculation from our Polish payroll engine: employee under 26 relief not applied, standard costs of earning (250 zł), PIT-2 filed, typical accident rate, no PPK.
Of the 144 zł gross rise, about 98 zł reaches the employee each month. For the employer, the cost rises by about 173 zł per full-time minimum-wage worker.
Paid more than the minimum?
Work out your own net pay on umowa o pracę.
How the 2027 minimum wage was set
Each year the government proposes a minimum wage to the Social Dialogue Council (Rada Dialogu Społecznego). If unions and employers don't agree, the Council of Ministers sets it by regulation by 15 September. For 2027 they didn't agree: unions asked for at least 5,200 zł, and the government set 4,950 zł, published on 15 September 2026 (Bankier.pl).
As in 2026, the rise is 3%, roughly in line with inflation, and there is a single increase for the year, on 1 January.
What counts towards the minimum, and what doesn't
Your basic pay and most regular allowances count. These don't: the seniority bonus (dodatek stażowy), overtime pay, the night-work allowance, jubilee awards and retirement severance. So a long-serving employee with a seniority bonus must still get at least 4,950 zł from the other components.
Part-time workers get the minimum in proportion to their hours. New employees get the full minimum from their first day; the old reduced rate for the first year of work no longer exists.
For employers and contractors before January 2027
- Raise every full-time contract below 4,950 zł from 1 January, and pay civil-law contracts at least 32.30 zł an hour.
- Check employees whose basic pay plus allowances only just reach the minimum: excluded items like the seniority bonus don't help.
- Update the night-work allowance, which is 20% of the hourly minimum wage.
- Self-employed on the general scale or flat tax: your minimum monthly health contribution rises with the minimum wage.
- Budget for the employer contributions on top: about 20% of the gross wage.
Poland minimum wage 2027: questions
What is the minimum wage in Poland in 2027?
4,950 zł gross a month for a full-time employee from 1 January 2027, up 144 zł (3%) from 4,806 zł. The minimum hourly rate for civil-law contracts rises from 31.40 zł to 32.30 zł.
How much is the minimum wage after tax in 2027?
About 3,704.37 zł a month on an umowa o pracę, against 3,606.21 zł in 2026: social security takes 678.65 zł, health insurance 384.42 zł and income tax 182.56 zł. That's PayMetric Labs' own calculation with the standard costs of earning and the PIT-2 tax reduction.
How much does a minimum-wage employee cost the employer?
About 5,963.76 zł a month in 2027, up from 5,790.27 zł: the gross wage plus employer pension, disability, accident, Labour Fund and FGŚP contributions. The accident rate depends on the company; we use a typical office rate.
Is the 2027 minimum wage final?
Yes. The Council of Ministers set it by regulation, published in the Journal of Laws on 15 September 2026, after unions and employers failed to agree in the Social Dialogue Council. Unions had asked for at least 5,200 zł.
Why is my pay below the minimum wage on paper?
Check what's included. Seniority bonuses, overtime pay, night-work allowances, jubilee awards and retirement severance don't count towards the minimum. Your basic pay plus the components that do count must reach the minimum for full-time work; part-time pay is proportional to your hours.
What else changes when the minimum wage goes up?
Several amounts tied to it: the minimum hourly rate for umowa zlecenie, the night-work allowance (20% of the hourly minimum), the minimum health contribution for many self-employed people, the 'small ZUS' base for new businesses, and the cap on severance in collective redundancies (15 times the minimum wage).
Does the minimum wage apply to B2B contractors?
The monthly minimum doesn't, because a B2B contract isn't employment. The minimum hourly rate applies to umowa zlecenie and to self-employed people who work for a client in person without employees of their own, so most one-person B2B setups should get at least the hourly minimum for hours worked.
Methodology and limits
Rates are from the Council of Ministers' regulation on the minimum wage and minimum hourly rate for 2027, published on 15 September 2026, as reported by PAP and Bankier.pl. Checked 7 October 2026.
Net pay and employer cost are PayMetric Labs' own calculation from our Polish payroll engine with 2026 contribution and tax rules, which also apply in 2027 unless changed. General information, not legal or tax advice.