Minimum Salary 2026 – What Is the Minimum Salary in Poland?

The minimum salary 2026 is significant not only for employees earning the lowest wages. It also affects employers, HR departments, and business owners who calculate contributions and employee benefits. The minimum salary influences not just the employee’s base wage but also the minimum hourly rate and employment costs. Additionally, it serves as the basis for calculating certain benefits and preferential social security (ZUS) contributions for entrepreneurs.

In this article, we explain the minimum salary in Poland in 2026 (gross) and the minimum hourly rate for 2026. We explain which salary components form the minimum salary. We also present the practical effects of the increase for employers and businesses.

Minimum Salary 2026 – What Is the Minimum Salary in Poland?

From 1 January 2026, the minimum monthly salary in Poland is 4 806 PLN gross. At the same time, the minimum hourly rate for specific civil law contracts is 31.40 PLN gross. These results from the Regulation of the Council of Ministers of 11 September 2025 on the minimum salary and hourly rate for 2026. (Polish Journal of Laws of 2025, item 1242).

For comparison, in 2025, the minimum salary was 4 666 PLN gross. This means an increase of 140 PLN starting from 1 January 2026.

Table 1. Minimum Salary and Minimum Hourly Rate – 2025 vs 2026

In 2026, no mid-year increase was introduced. One rate applies throughout the entire calendar year.

What Does the Minimum Salary Mean in Practice?

The minimum salary in 2026 is the lowest legal salary an employer must pay a full-time employee under an employment contract.

If an employee works part-time, the minimum salary is proportionally reduced.

The minimum salary includes more than just base wage. It also covers selected additional components. However, some benefits and allowances are excluded.

As a rule, the following components form the minimum salary:

• basic salary;
• bonuses provided for in internal regulations;
• holiday (annual leave) pay;
• certain allowances resulting from internal remuneration policies

The following are not included in the minimum salary:

• jubilee awards,
• retirement and disability severance payments,
• overtime pay,
• night shift allowance,
• hazardous work allowance,
• seniority allowance.

This distinction has an important practical meaning. Employers cannot supplement salary up to the minimum level using components that are legally excluded.

The rules are regulated by the Act of 10 October 2002 on the minimum salary. (Consolidated text: Journal of Laws of 2024, item 1773).

Minimum Salary 2026 Gross vs Net – How Much Will Employees Receive?

Employees are often most interested in the net salary (“take-home pay”). However, the net amount depends on the employee’s individual situation, including:

• submission of PIT-2 form,
• tax-deductible costs,
• tax reliefs,
• participation in employee capital plans (PPK),
• type of insurance coverage.

Under standard assumptions, a gross salary of 4806 PLN results in 3575, 85 PLN net.

Table 2. Minimum wage in 2026 (gross) and example net amount

It should be emphasised that the net amounts are indicative only. They should be calculated each time with regard to the specific employee’s situation.

Minimum Hourly Rate 2026 – Who Does It Apply To?

The minimum hourly rate of 31.40 PLN gross applies to specific civil law contracts. Especially:

• mandate contracts,
• service contracts governed by mandate provisions.

It should not be confused with an hourly equivalent of the minimum salary under an employment contract. For full-time employment, the monthly salary is fixed. However, the number of working hours varies by month. As a result, the effective hourly rate changes.

For civil contracts, the law sets a separate minimum hourly rate. This rate is the basis for settlements.

Minimum Salary 2026 and Adjusting to the Statutory Minimum

If a full-time employee earns less than the statutory minimum in a given month, the employer must pay the difference.

This is especially relevant when the salary includes components excluded from the minimum salary. For example, a seniority allowance or a night work allowance.

Practical example

An employee receives:

• 4 300 PLN base salary,
• 600 PLN seniority allowance.

Although the total exceeds 4 806 PLN gross, the seniority allowance does not qualify for the minimum salary. Therefore, the employer must pay additional compensation to reach the statutory minimum value.

This is a common mistake. Employers often confuse total gross pay with the minimum salary without verifying eligible components.

Minimum Salary and Employment Costs

An increase in the minimum salary raises employment costs for employers. This includes not only gross salary but also employer-funded contributions.

With the minimum salary in 2026, employer costs generally include:

• pension contribution,
• disability contribution,
• accident insurance,
• Labour Fund,
• Guaranteed Employee Benefits Fund,
• optional contributions to Employee Capital Plans [PPK].

Table 3. Employer Contributions – Minimum Wage 2026

This means the total employment cost is significantly higher than the gross salary.

If the employee participates in Employee Capital Plans [PPK], the employer must also pay 1.5% of salary. This equals about 72.09 PLN per month.

Minimum Salary 2026 and Other Employee Benefits

The minimum salary affects not only the basic remuneration level. It also influences many additional employee benefits.

In practice, the minimum salary 2026 affects:

• night shift allowance,
• minimum sickness benefit base,
• standby pay,
• downtime pay,
• certain employee compensations,
• equal treatment claims,
• severance payments linked to minimum salary.

Therefore, any change in the minimum salary usually requires a review of payroll. Employee documents should be reviewed as well. Checking internal HR procedures may be necessary.

Minimum Salary and Preferential Social Insurance Contributions (ZUS)

The increase of minimum salary also affects entrepreneurs using preferential ZUS contributions. For some new businesses, the contribution base is 30% of the minimum salary.

In 2026, this base equals 1 441,80 PLN (30% × 4 806 PLN).

Table 4. Preferential Social Insurance Contributions in 2026

In practice, this means higher burdens for some entrepreneurs using preferential contributions.

Do Employment Contracts Need Amendments in 2026?

It depends on how the salary is defined in the contract.

If a fixed amount below 4 806 PLN gross is specified, the employer must update the documentation. It must comply with the current regulations.

In practice, there are two possible solutions:

• sign an annex,
• refer to “minimum salary” as a variable statutory value.

The second option simplifies annual updates. It reduces the need to prepare additional documents.

Most Common Employer Mistakes When Calculating the Minimum Salary

In practice, the most frequently encountered irregularities are:

• including components in the minimum salary that should not be considered under the law;
• failing to equal the minimum salary;
• confusing the minimum salary for full-time employment with the minimum hourly rate for contract work;
• not taking into account the impact of a salary increase on other employee benefits;
• failing to update HR documentation and payroll systems;
• overlooking the increase in employment costs for the employer.

These mistakes can lead to employee claims but also to the risk of inspections by the National Labour Inspectorate.

Minimum Salary 2026 – Summary

The minimum salary in 2026 is 4806 PLN gross. The minimum hourly rate in 2026 is 31,40 PLN gross. This increase affects not only the salaries of employees earning the statutory minimum. It also impacts employment costs, certain employee benefits, and preferential social security (ZUS) contributions for some employers.

In practice, the key factor is determining which salary components count toward the statutory minimum. It is also important to correctly process salaries in HR and payroll systems. Updating employee documentation to reflect the new rates is essential.

Do you need support with payroll calculations in 2026?

If you want to check whether salaries in your company are correctly set after the 1 January 2026 rate changes, it is advisable to consult a lawyer or labour law specialist. Professional analysis helps reduce the risk of payroll errors, employee disputes, and irregularities during National Labour Inspectorate control. Contact us for assistance.

FAQ – Most Common Questions About: Minimum Salary 2026