The minimum wage in Poland in 2027 will be PLN 4,950 gross per month for full-time employment. The minimum hourly rate for covered mandate and service contracts will be PLN 32.30 gross. Both rates take effect on 1 January 2027. They have been adopted by regulation, rather than merely proposed.
For employers, the task is not just to enter a new number in payroll. Check which contracts are covered, which salary components count, how part-time work is treated and whether foreign-worker documentation imposes a different threshold. This guide separates the confirmed rates from individual payroll calculations and the actions to take before January.
Published and legal sources checked: 6 October 2026. The 2027 rates below are future rates as of publication. The current 2026 rates remain PLN 4,806 per month and PLN 31.40 per hour for the relevant categories. This guide reflects legislation adopted by the date of checking, not any later changes.
Minimum wage in Poland 2027: confirmed monthly and hourly rates
The Regulation of the Council of Ministers of 14 September 2026, Journal of Laws 2026 item 1213, sets the new amounts from 1 January 2027. The comparison below uses the 2026 regulation, Journal of Laws 2025 item 1242, for the previous rates.
| Statutory floor | 2026 | From 1 January 2027 |
|---|---|---|
| Monthly minimum for full-time employment | PLN 4,806 gross | PLN 4,950 gross |
| Hourly minimum for covered mandate/service contracts | PLN 31.40 gross | PLN 32.30 gross |
| Increase compared with 2026 | Reference year | PLN 144 monthly; PLN 0.90 hourly |
The monthly increase is approximately 3.00%. The regulation provides one set of rates from 1 January 2027 and does not establish a second increase during 2027. These are national statutory floors, not a salary survey, a market rate for a particular job or a law firm’s pricing.
Which minimum applies to an employment contract, mandate contract or B2B agreement?
| Working arrangement | Starting point for the 2027 check | Common mistake |
|---|---|---|
| Full-time employment contract | Monthly statutory floor: PLN 4,950 gross, applying the rules on included pay components. | Multiplying PLN 32.30 by the month’s working hours and treating that as the employment-contract minimum. |
| Part-time employment contract | The monthly labour-law floor is proportionate to working time, subject to the relevant pay-period and absence rules. | Assuming this proportional figure also satisfies every immigration requirement. |
| Covered mandate or service contract | At least PLN 32.30 for each hour of performance, with statutory scope, documentation rules and exceptions checked. | Assuming an agreed monthly lump sum removes the hourly-floor obligation. |
| Business-to-business agreement | Some self-employed natural persons fall within the statutory contractor definition; others do not. Check the parties, services and exclusions. | Treating every B2B invoice as either automatically covered or automatically exempt. |
The monthly and hourly figures serve different legal categories. An employee paid at an hourly contractual rate still needs the applicable monthly employment minimum to be respected. The civil-contract hourly minimum is not the universal hourly wage for every person working in Poland.
Part-time minimum salary in 2027
Article 8 of the Minimum Wage Act provides for a proportionate minimum for part-time employment. For a full month on a standard fixed fraction of full-time hours, the starting figures are:
| Contracted fraction | Monthly labour-law floor |
|---|---|
| Full time | PLN 4,950 gross |
| Three-quarter time | PLN 3,712.50 gross |
| Half time | PLN 2,475 gross |
| Quarter time | PLN 1,237.50 gross |
These examples assume the relevant full month is worked on that fraction. Starting or leaving during a month, unpaid absence, sickness and other circumstances require the correct payroll calculation. A higher contractual salary remains payable; the statutory minimum does not authorise reducing an agreed rate. See also the working-time guide for 2027.
Which salary components count towards the minimum?
Under Article 6 of the Minimum Wage Act, the comparison is not necessarily limited to the basic-salary line. Qualifying remuneration components and benefits classified as personal remuneration under the relevant statistical rules can count, subject to the statutory exclusions. Review each component rather than assuming that everything paid in the month counts.
The statutory exclusions include:
- Jubilee awards.
- Retirement and disability-pension severance payments.
- Overtime pay.
- Night-work allowance.
- Seniority allowance.
- Allowance for special working conditions.
Example: an employee working a full month at full time receives PLN 4,850 of qualifying pay plus a PLN 200 seniority allowance. The seniority allowance cannot fill the statutory gap. The qualifying-pay shortfall against PLN 4,950 is PLN 100, even though the total including that excluded allowance is higher than the minimum.
Article 7 provides for a monthly top-up where the statutory conditions for an adjustment are met, for example because the timing of payments of certain components leaves the month below the minimum. An employer should not simply rely on a later annual bonus to excuse a current monthly shortfall.
Do employment contracts need an amendment for January 2027?
The statutory floor applies even if the document still states an older, lower amount. A missing amendment does not permit underpayment. The documentation step nevertheless depends on how remuneration is expressed in the contract and any binding pay regulations or collective arrangements.
| Current wording or situation | Employer action |
|---|---|
| A fixed amount below the new applicable floor | Calculate the required change and document the revised remuneration appropriately. Do not leave the written terms and payroll inconsistent. |
| A clause expressly linked to the statutory minimum | Check whether the formula updates the amount automatically and whether any separate information or documentation is required. Configure payroll for the new figure. |
| Pay already above the minimum | There is no universal rule requiring the same percentage increase for everyone. Check contractual indexation, pay scales, collective rules and equal-pay obligations. |
| Variable remuneration or excluded allowances | Check the monthly qualifying total and any required top-up. Do not use excluded allowances to close the gap. |
Apply the rate appropriate to the period for which remuneration is due. For example, do not automatically treat December 2026 work as subject to the 2027 minimum merely because payment is made in January. Check the relevant pay period and payment rules when configuring the year-end payroll run.
Minimum hourly rate 2027: mandate contracts and service providers
Articles 8a–8d of the Minimum Wage Act regulate the hourly floor for covered contracts under Articles 734 and 750 of the Civil Code. The statutory definition includes qualifying individuals who do not run a business and certain self-employed service providers. Specific exceptions apply, so check the actual parties and arrangement rather than the invoice label alone.
For covered services performed in 2027, the agreed payment must provide at least PLN 32.30 per hour. At 100 hours, that is PLN 3,230 gross, compared with PLN 3,140 at the 2026 rate. The difference is PLN 90. This example is remuneration before individual deductions, not a universal VAT-inclusive invoice calculation or a total employer-cost figure.
- Agree how hours of performance will be confirmed and maintain the required records.
- Where the agreement lasts longer than one month, the statutory minimum remuneration must be paid at least monthly.
- Check fixed monthly fees against actual hours: using a lump sum does not itself remove the minimum.
- Do not assume a commission arrangement is exempt merely because it has a commission element. The statutory exception requires the relevant conditions to be met together.
For the separate question whether an arrangement is genuine self-employment or employment in substance, see B2B contracts in Poland and PIP interpretations. Compliance with an hourly floor does not, by itself, resolve employment status.
Budgeting: gross pay increase is not total employer cost
For an employee whose qualifying monthly gross pay rises exactly from PLN 4,806 to PLN 4,950, the direct increase is PLN 144 per month. A simple annual planning example is:
| Illustrative headcount | Additional gross remuneration per month | Additional gross remuneration over 12 months |
|---|---|---|
| 1 full-time employee | PLN 144 | PLN 1,728 |
| 10 full-time employees | PLN 1,440 | PLN 17,280 |
Assumptions: unchanged full-time headcount, all employees moving exactly from the 2026 minimum to the 2027 minimum for all 12 months, with no absences, extra hours or other pay changes. These figures exclude employer-funded contributions, PPK where applicable, benefits and other remuneration linked to the minimum. They are not the final payroll budget.
Calculate employer-funded charges for the actual workforce, including the applicable insurance and contribution rules and any exemptions. Separately review benefits or thresholds tied to the statutory minimum. The gross difference can be calculated now; a universal all-in employer-cost figure would conceal material assumptions.
What is the net minimum wage in Poland in 2027?
The regulation sets a gross amount, not one guaranteed take-home salary. Net pay depends on the applicable tax and insurance rules, employee reliefs and declarations, deductible employment costs, PPK participation and other deductions. An employee’s net result can differ from a contractor’s even at the same gross amount.
For an individual 2027 estimate, record the contract type, tax status and reliefs, relevant payroll declarations, insurance treatment and PPK position. Use the rules applicable to the 2027 pay period. Do not present a 2026 calculator result with only the gross salary changed as a verified figure for every worker in 2027.
Foreign workers: check the permit route as well as payroll
Foreign nationality does not remove the applicable Polish wage protections. For employment requiring immigration permission, also compare the actual salary and working time with the permit, application and any route-specific legal requirements. Paying the general minimum is not proof that every authorisation condition has been met.
| Legal route | What the employer should check |
|---|---|
| Work permit for a Polish employing entity | Articles 17 and 30 of the Act of 20 March 2025 address current minimum remuneration and pay comparable to similar work. Article 30(2) addresses proportional remuneration for a part-time application. Check the actual permit conditions, not just the general payroll floor. |
| Temporary residence and work permit under Article 114 | Article 114(1)(5) of the Foreigners Act requires monthly remuneration at least equal to the statutory minimum regardless of working time or the type of legal relationship. Subject to the route’s rules, a half-time labour-law floor of PLN 2,475 is therefore not, by itself, enough to satisfy this residence-permit requirement in 2027. |
| A different residence or work category | Check its own conditions. Do not transfer the Article 114 rule, a minimum-wage figure or a proportionality rule automatically to every other permit category. |
Article 114(4b) also addresses meeting the relevant salary requirement through remuneration from more than one employing entity in the documented application. This is not permission to rely on unspecified extra earnings. For pending applications and existing decisions, identify which documents or conditions need updating rather than assuming that every wage increase requires a new permit, or that none ever requires action.
Sources: Act of 20 March 2025, Articles 17 and 30, and Foreigners Act, Article 114. Our work-permit guide explains the distinction between work authorisation, lawful stay and continued work during a pending application.
Employer checklist before 1 January 2027
- Identify affected people. Separate employees, covered civil-law contractors and other providers. Flag part-time work and immigration-sensitive cases.
- Recalculate qualifying pay. Exclude the statutory non-counting components and identify any required monthly top-ups.
- Align documents and payroll. Review fixed amounts, automatic indexation and pay regulations. Document amendments where appropriate.
- Check hourly arrangements. Update covered rates and fixed-fee calculations, agree reliable hour confirmation and check payment frequency.
- Prepare the full budget. Add applicable employer-funded charges and other affected costs to the gross remuneration increase.
- Review foreign-worker files. Compare the actual salary and hours with the correct permit category, pending application and supporting documents.
- Test the first payroll period. Verify the period being paid, the configured rates, part-time calculations, excluded allowances and any top-ups.
CGO Legal can help assess the employment-contract and immigration-document questions arising from the increase. If you need a review, describe the affected contract types and the issue; there is no need to send unredacted payroll files in an initial enquiry.
Jakub Chajdas
Contact an expert
info@cgolegal.com
+48 22 873 79 90
For over 12 years of his work at CGO Group Jakub has been supporting foreign investors in setting up and developing their business in Poland. He provides an allround legal and tax suport for corporations with foreign capital.
Till date Jakub has been trusted by Clients from countries such as e.g. USA, UK, Canada, Italy, UAE, Israel as well as Belarus, Ucraine and Baltic States. In his legal practice Jakub supports entrepreneurs with main focus on IT, HR, production and real estate sectors.
Jakub endorses efficient and comfortable business cooperation. If you are interested in tax and legal matters related to setting up and developing a business in Poland he is the person you should contact with. Jakub provides support both in English and Italian.
Frequently asked questions about the Polish minimum wage in 2027
What is the minimum salary in Poland in 2027?
From 1 January 2027, the statutory full-time monthly minimum will be PLN 4,950 gross. The amount is established by the Regulation of the Council of Ministers of 14 September 2026, Journal of Laws 2026 item 1213.
What is the minimum hourly rate in Poland in 2027?
The minimum hourly rate for covered mandate and service contracts will be PLN 32.30 gross from 1 January 2027. It is not a universal hourly rate for employment contracts or every B2B provider.
How much higher is the 2027 minimum salary than in 2026?
The monthly amount rises by PLN 144, from PLN 4,806 to PLN 4,950, approximately 3.00%. The covered hourly rate rises by PLN 0.90, from PLN 31.40 to PLN 32.30.
Does every employee need a 3% pay rise in January 2027?
No. The statutory floor must be respected, but there is no universal requirement to raise every salary by the same percentage. Higher salaries may still be affected by contractual indexation, pay scales, collective arrangements or other applicable rules.
Can overtime or seniority allowance make up the minimum wage?
No. Overtime pay and seniority allowance are among the components excluded from the statutory comparison. Check qualifying pay separately and make any top-up required under the applicable rules.
What is the minimum salary for half-time employment in 2027?
For a full relevant month at half time, the general labour-law minimum is PLN 2,475 gross. Absences and partial months require the appropriate calculation. Some immigration routes impose a different requirement, including Article 114 temporary residence and work permits.
Is PLN 4,950 the employee’s net pay or the employer’s total cost?
Neither. It is the gross monthly statutory minimum for full-time employment. Take-home pay depends on individual tax, insurance and deduction rules; the employer may also incur additional employer-funded charges.
Will there be a second minimum-wage increase in 2027?
The regulation checked on 6 October 2026 establishes rates from 1 January 2027 and does not provide a second increase during the year. Any later legislative change would need to be assessed separately.
Related guides and legal sources
For the previous year’s amounts, see minimum salary in Poland in 2026. That publication remains a separate historical reference; this guide concerns the adopted 2027 rates.
- 2027 minimum-wage regulation, §§ 1–3: amounts and commencement on 1 January 2027.
- 2026 minimum-wage regulation: previous-year amounts used in the comparisons.
- Act of 10 October 2002 on the minimum wage, especially Articles 1, 6–8 and 8a–8d: scope, components, top-ups, part-time work and covered service contracts.
- Act of 20 March 2025 on entrusting work to foreigners, Articles 17 and 30.
- Act of 12 December 2013 on foreigners, Article 114: the specified temporary residence and work route.
This publication is general information, not individual payroll, tax or immigration advice. The numerical examples use the stated assumptions. Verify the current rules and the circumstances of each worker before implementing changes.
