The minimum wage in Poland in 2026 is PLN 4,806 gross per month. The employee takes home approximately PLN 3,605.85 net, while the total employer cost is PLN 5,790.28 (without PPK) or PLN 5,862.37 (with PPK). The minimum hourly rate for contractors on civil-law agreements has risen to PLN 31.40 gross. Below you will find a detailed breakdown of ZUS contributions, PIT and employer surcharges — with tables and calculations for 2026.
What is the minimum wage in Poland in 2026?
The minimum wage from 1 January 2026 is PLN 4,806 gross per month. The minimum hourly rate for mandate contracts (umowa zlecenie) and service agreements is PLN 31.40 gross. Both amounts apply for the entire year — no mid-year increase is planned.
Legal basis
The minimum wage was set by the Regulation of the Council of Ministers of 11 September 2025 (Journal of Laws 2025, item 1242). The Social Dialogue Council did not reach an agreement on the rate, so the government set the amount unilaterally — in accordance with Article 2(5) of the Act of 10 October 2002 on minimum remuneration.
Comparison with 2025
| Parameter | 2025 | 2026 | Change |
|---|---|---|---|
| Minimum gross wage | PLN 4,666 | PLN 4,806 | +PLN 140 (+3.0%) |
| Minimum hourly rate (gross) | PLN 30.50 | PLN 31.40 | +PLN 0.90 |
| Net pay (take-home) | ~PLN 3,511 | ~PLN 3,606 | +~PLN 95 |
| Employer cost (without PPK) | PLN 5,622 | PLN 5,790 | +PLN 169 |
| Employer cost (with PPK) | PLN 5,692 | PLN 5,862 | +PLN 171 |
The PLN 140 gross increase translates into roughly PLN 95 more net for the employee, but PLN 169 more in monthly costs for the employer. With 10 employees on minimum wage, that adds up to PLN 20,280 per year.
How to calculate net pay from the 2026 minimum wage
The net salary of a full-time employee earning the minimum PLN 4,806 gross is PLN 3,605.85 — assuming standard tax-deductible costs (PLN 250), a filed PIT-2 declaration and no PPK participation.
Breakdown: from gross to net
| Item | Rate | Amount |
|---|---|---|
| Gross salary | — | PLN 4,806.00 |
| Pension contribution (employee) | 9.76% | PLN 469.07 |
| Disability contribution (employee) | 1.50% | PLN 72.09 |
| Sickness contribution | 2.45% | PLN 117.75 |
| Total employee social contributions | 13.71% | PLN 658.91 |
| Health insurance base | — | PLN 4,147.09 |
| Health insurance (9%) | 9.00% | PLN 373.24 |
| Taxable base (after PLN 250 deductible costs) | — | PLN 3,897.00 |
| PIT advance (12% − PLN 300 tax credit) | 12% | PLN 168.00 |
| Net salary (take-home) | — | PLN 3,605.85 |
The calculation assumes: employee over 26 years old, standard deductible costs (PLN 250), PIT-2 declaration filed (PLN 300 monthly tax credit), no PPK.
Variants — who takes home more?
An employee under 26 using the zero-PIT relief (ulga PIT-0) pays no income tax advance. With the minimum gross of PLN 4,806, they will receive approximately PLN 3,774 net — about PLN 169 more than an employee over 26. From our experience at Progress Holding, many employers hiring young workers are unaware of this relief and withhold PIT unnecessarily.
An employee with increased deductible costs (PLN 300 — commuting from a different municipality) will receive approximately PLN 3,612 net. The difference is only PLN 6 per month, but over a year it adds up to PLN 72 — and incorrect application of deductible costs is a frequent cause of PIT-11 corrections.
What is the total employer cost for an employee in 2026?
The total cost of employing a worker on the minimum wage of PLN 4,806 gross is PLN 5,790.28 per month (without PPK) or PLN 5,862.37 (with PPK). Employer surcharges amount to approximately 20.48% of gross pay.
Breakdown of employer-funded contributions
| Employer contribution | Rate | Amount |
|---|---|---|
| Pension contribution | 9.76% | PLN 469.07 |
| Disability contribution | 6.50% | PLN 312.39 |
| Accident insurance* | 1.67% | PLN 80.26 |
| Labour Fund (FP) | 2.45% | PLN 117.75 |
| FGŚP (Guaranteed Employee Benefits Fund) | 0.10% | PLN 4.81 |
| Total employer surcharges | 20.48% | PLN 984.28 |
| PPK (basic employer contribution)** | 1.50% | PLN 72.09 |
| Employer cost without PPK | — | PLN 5,790.28 |
| Employer cost with PPK | — | PLN 5,862.37 |
* The accident insurance rate used here is 1.67% — the standard rate for companies with up to 9 insured persons. It can range from 0.67% to 3.33% depending on industry and accident history. ** PPK applies only if the employee has not filed an opt-out declaration.
How the money breaks down — from employer cost to net pay
Of the total employer cost of PLN 5,790.28, the employee takes home PLN 3,605.85 — that is 62.3% of the company’s outlay. The remaining 37.7% (PLN 2,184.43) goes to ZUS contributions and PIT. This is a ratio every employer should know when planning their payroll budget.
What is the employer cost for part-time employment?
The minimum wage for part-time work is calculated proportionally to the working hours. Employer costs also decrease proportionally, although the employee’s net pay is relatively higher due to the fixed tax-free amount.
| Working time | Gross | Net (estimated) | Employer cost (without PPK) |
|---|---|---|---|
| Full-time (1/1) | PLN 4,806 | ~PLN 3,606 | PLN 5,790 |
| 3/4 time | PLN 3,605 | ~PLN 2,787 | ~PLN 4,343 |
| 1/2 time | PLN 2,403 | ~PLN 1,859 | ~PLN 2,895 |
| 1/4 time | PLN 1,202 | ~PLN 929 | ~PLN 1,448 |
The tax credit (PLN 300) is deducted in full regardless of working hours — provided a PIT-2 has been filed. This means that part-time employees receive a proportionally higher net-to-gross ratio. At Progress Holding, we service many employers with part-time staff — correct PIT-2 and deductible cost configuration is the most common item we verify during client onboarding.
What ZUS contributions does the employer pay — full structure
The employer funds five mandatory contributions on the employee’s gross pay: pension (9.76%), disability (6.50%), accident insurance (0.67–3.33%), Labour Fund (2.45%) and FGŚP (0.10%). The total surcharge is approximately 20–22% of gross pay.
Who pays what — employee vs employer split
| Contribution type | Employee | Employer | Total |
|---|---|---|---|
| Pension | 9.76% | 9.76% | 19.52% |
| Disability | 1.50% | 6.50% | 8.00% |
| Sickness | 2.45% | — | 2.45% |
| Accident | — | 1.67%* | 1.67% |
| Health | 9.00%** | — | 9.00% |
| Labour Fund | — | 2.45% | 2.45% |
| FGŚP | — | 0.10% | 0.10% |
* Standard rate for companies with up to 9 insured persons. ** Calculated on the base reduced by employee social contributions.
When does the employer not pay FP and FGŚP?
The law provides exemptions from Labour Fund and FGŚP contributions in several cases. The employer does not pay these contributions for employees who have reached 55 (women) or 60 (men). The exemption also covers employees returning from maternity, parental and childcare leave — for 36 months. For unemployed persons referred by the labour office, the exemption lasts 12 months.
At the minimum wage of PLN 4,806, these exemptions save PLN 122.56 per month (FP + FGŚP). Over a year, that is PLN 1,470.72 per employee. In our clients’ practice at Progress Holding, we find that over 30% of employers do not use these exemptions — either because they are unaware of them or because HR does not have the employee’s age data.
How much does an employee on a mandate contract cost in 2026?
The minimum hourly rate on a mandate contract in 2026 is PLN 31.40 gross. If the mandate contract is the sole basis for insurance, the employer’s ZUS costs are similar to an employment contract — approximately 20% of gross pay.
Exceptions — students under 26
A contractor who is a student under 26 is fully exempt from ZUS contributions. The employer’s cost is the gross amount only — with no surcharges. At 160 hours of work and a rate of PLN 31.40, the company cost is PLN 5,024, and the contractor receives the full amount (thanks to the zero-PIT relief).
Overlapping insurance titles — mandate contract + employment
If a contractor also has an employment contract with a salary at least equal to the minimum wage (PLN 4,806), only the health insurance contribution (9%) is due on the mandate. Social contributions are not mandatory. This is a legal way to optimise employment costs — provided the mandate covers a different scope of duties than the employment contract.
Which employee benefits increase with the minimum wage?
The increase in the minimum wage to PLN 4,806 automatically raises a number of other benefits and thresholds linked to the statutory minimum.
Benefits and thresholds linked to the minimum wage in 2026
| Benefit / threshold | Calculation method | 2026 amount |
|---|---|---|
| Downtime pay | Not less than minimum wage | PLN 4,806 |
| Night shift premium (per hour) | 20% of hourly rate from minimum | ~PLN 4.81 to ~PLN 6.28* |
| Maximum severance pay | 15 × minimum wage | PLN 72,090 |
| Compensation (mobbing, discrimination) | Not less than minimum wage | min. PLN 4,806 |
| Minimum sick pay base | Minimum wage less 13.71% | PLN 4,147.09 |
| 30× cap (annual) | 30 × projected average wage | PLN 282,600 |
| Preferential ZUS base (entrepreneur) | 30% of minimum wage | PLN 1,441.80 |
| Minimum health contribution (entrepreneur)** | 9% × 100% of minimum wage | PLN 432.54 |
* Depends on the nominal hours in a given month. ** From February 2026 (new contribution year). In January 2026, the rate from the previous contribution year still applies: PLN 314.96.
Every minimum wage increase has a cascade effect — not only salaries go up, but also severance pay, compensation, night premiums and entrepreneur ZUS contributions. At Progress Holding, we prepare annual change summaries for our clients so that no cost increase comes as a surprise.
How to calculate the annual cost of employing a worker in 2026
The annual cost of one full-time employee on minimum wage in 2026 is PLN 69,483.36 (without PPK) or PLN 70,348.44 (with PPK). On top of this come additional costs — medical examinations, health and safety training and any benefits.
Annual calculation — full-time, minimum wage
| Item | Monthly | Annual (×12) |
|---|---|---|
| Gross salary | PLN 4,806.00 | PLN 57,672.00 |
| Employer ZUS contributions | PLN 984.28 | PLN 11,811.36 |
| Total without PPK | PLN 5,790.28 | PLN 69,483.36 |
| PPK (1.5%) | PLN 72.09 | PLN 865.08 |
| Total with PPK | PLN 5,862.37 | PLN 70,348.44 |
Additional costs beyond ZUS
Besides contributions and wages, the employer bears costs not included in the “gross-gross” calculation: medical examinations (initial, periodic, post-absence) — PLN 100 to 300 per employee; health and safety training (initial and job-specific) — PLN 50 to 250; work clothing and protective equipment — depending on the industry; contributions to the Company Social Benefits Fund (above 50 employees).
In practice, the true cost of the first year of employing a minimum-wage worker exceeds PLN 70,000 when medical checks, training and administrative time are factored in. At Progress Holding, we help clients plan these costs before the first contract is signed — as part of our payroll services, we prepare a full employment cost calculation.
What is changing in minimum wage legislation — the EU directive?
Poland is implementing EU Directive 2022/2041 on adequate minimum wages. The draft legislation provides for excluding special-condition and function allowances from the minimum wage — likely from 1 January 2027.
What does this mean for employers?
If your employees currently receive the minimum wage “topped up” by a regular bonus or a function allowance — from 2027 these components may no longer count towards the minimum. This will require raising base salaries. At PLN 4,806 gross, every excluded allowance becomes an additional cost multiplied by employer surcharges (approximately 20.5%).
Since 2020, the seniority allowance has already been excluded from the minimum wage. The employee must receive PLN 4,806 gross as their base salary (with other permissible components), with the seniority allowance paid on top.
What does this look like in practice? Progress Holding’s experience
Based on payroll services for over 280 companies at Progress Holding, we have identified three most common employer errors related to minimum wage and employment costs in 2026.
Error 1: Failing to update wages on 1 January
18% of our clients in 2025 did not sign contract amendments before the January payroll. The result: wages below the minimum and a mandatory back-payment. An employer paying less than PLN 4,806 gross for a full-time position after 1 January 2026 violates Article 282(1) of the Labour Code. The fine ranges from PLN 1,000 to PLN 30,000.
Error 2: Not using FP and FGŚP exemptions
Over 30% of the employers we service were not applying the Labour Fund exemption for employees aged 55+/60+. With five such employees on minimum wage, the annual loss is PLN 7,354. We verify this with every new client — and often find savings going back several months.
Error 3: Omitting PPK from cost calculations
One in five new clients does not include PPK contributions in their employment cost calculations. At the minimum wage, PPK is PLN 72.09 per month per employee — but with 20 employees, that totals PLN 17,302 per year. We help clients track which employees have enrolled in PPK and which have opted out.
Frequently asked questions
Will the minimum wage increase again during 2026?
No. The Council of Ministers’ Regulation of 11 September 2025 sets PLN 4,806 gross for the entire year. Projected 2026 inflation does not exceed 5%, so there is no legal basis for a mid-year increase.
What is the minimum hourly rate on a mandate contract in 2026?
The minimum hourly rate for mandate contracts and service agreements in 2026 is PLN 31.40 gross. This rate applies to all contractors — regardless of the payment method and settlement frequency.
Does an employee under 26 receive higher net pay from the minimum wage?
Yes. An employee using the zero-PIT relief (under 26) pays no income tax advance. With a gross of PLN 4,806, they will take home approximately PLN 3,774 net — roughly PLN 169 more than an older employee in an identical situation.
How do I calculate the employer cost for a salary above the minimum?
Multiply the gross salary by 1.2048 (employer surcharges of approximately 20.48% at the standard 1.67% accident rate). For example, PLN 8,000 gross × 1.2048 = PLN 9,638.40 in employer cost. For precise figures, factor in your individual accident rate and PPK.
Can the employer deduct ZUS contributions as a business cost?
Yes — provided wages are paid on time and contributions are remitted. Employer-funded ZUS contributions (PLN 984.28 on the minimum wage) are deductible in the month they relate to, as long as they are paid by the 15th of the following month.
When must the employer pay wages?
Wages must be paid at least once a month, on a fixed, predetermined date — no later than the 10th of the following month. The date must be specified in the employment contract or the remuneration regulations.
Minimum wage 2026 — what you need to do as an employer
The minimum wage of PLN 4,806 gross means PLN 5,790.28 in employer cost and PLN 3,605.85 net for the employee. Check whether you have signed contract amendments, updated your payroll system and verified FP exemptions for employees aged 55+/60+. Plan your 2026 payroll budget factoring in PPK and the upcoming EU directive changes.
Need support with payroll services, employment cost calculations or payslip preparation? Contact us at Progress Holding: +48 603 232 418 or office@progressholding.pl. We serve companies employing from 1 to several dozen workers — on employment contracts, mandate contracts and B2B arrangements.
