
Published: 14 November 2026 · Updated: 14 November 2026
Enter your gross pay and see instantly what Poland's 2027 minimum wage means for you — your hourly rate, your annual gross, an illustrative net pay, and what the job costs your employer. The 2027 rates are already law: PLN 4,950 gross a month and PLN 32.30 gross an hour from 1 January 2027.
From 1 January 2027, Poland's minimum wage is PLN 4,950 gross per month (full-time, employment contract) and PLN 32.30 gross per hour (civil-law contracts). That is PLN 144 more a month than 2026 — a 3.0% rise — fixed by the Council of Ministers Regulation of 14 September 2026 (Dz.U. 2026 poz. 1213). A full-time worker on the minimum takes home roughly PLN 3,741 net a month as an illustrative estimate; the exact net depends on your age and tax reliefs, and the 2027 tax rules are not yet final.
Researched by MixKhazana Team · Last updated 14 November 2026 · Data: Council of Ministers Regulation of 14 September 2026 (Dz.U. 2026 poz. 1213); Ministry of Family, Labour and Social Policy; ZUS contribution rates 2026
Poland sets its minimum wage every year by law. The process runs through the Social Dialogue Council (Rada Dialogu Społecznego), where the government, unions and employers try to agree a figure. If they cannot agree, the Council of Ministers sets it by regulation by 15 September. For 2027 they did not agree — the unions asked for at least PLN 5,200 — so the government set PLN 4,950 a month and PLN 32.30 an hour by the Regulation of 14 September 2026, published in the Journal of Laws the next day (Dz.U. 2026 poz. 1213). The same regulation fixes one rate for the whole year, so there is no second increase during 2027.
Two different rates exist because Poland has two contract worlds. An employment contract (umowa o pracę) is covered by the monthly minimum: PLN 4,950 gross for full-time work. A civil-law contract — mainly a mandate contract (umowa zlecenie) or a service contract — is covered by the hourly minimum: PLN 32.30 gross an hour. If you work 40 hours a week on a civil-law contract at the minimum, that is about PLN 5,599 a month gross — more than the monthly minimum, because the hourly rate is set higher to make up for the weaker protections of civil-law work. Your basic pay alone must reach the minimum: overtime pay, night-work allowances and seniority bonuses do not count towards it. If you are moving to Poland for work, the ExpatMoneyEU Poland net salary calculator shows the same maths for any salary, not just the minimum.
The net pay on this page is an illustrative estimate, and the page says so plainly, because the 2027 tax rules are not yet final. The estimate uses the 2026 rules: employee social security (ZUS) of 13.71% — pension 9.76%, disability 1.5%, sickness 2.45% — then health insurance of 9% on the remainder, then income tax of 12% on the tax base after the PLN 300 monthly tax-free amount, less the 7.75% health-contribution deduction. On PLN 4,950 that gives ZUS of PLN 678.65, health insurance of PLN 384.42 and income tax of about PLN 145.53 — a net of roughly PLN 3,741. Workers under 26 pay no income tax at all under the youth relief, parents claim child tax relief, and PPK members pay an extra 2% — so real payslips vary. A government draft tax package adopted on 29 September 2026 is still only a proposal in parliament; until it passes, plan with the 2026 rules.
For employers, the cost of a minimum-wage worker is higher than the wage itself. Employer social security adds roughly 20.5% on top of gross pay — pension 9.76%, disability 6.5%, accident insurance (about 1.67% on average, varying by industry), the Labour Fund 2.45% and the Guaranteed Employee Benefits Fund 0.10%. On PLN 4,950 that is about PLN 1,014 a month, taking the total employer cost to roughly PLN 5,964. That figure matches independent estimates published in October 2026.
Take a real 2027 case: a full-time warehouse worker in Warsaw on an employment contract, earning exactly the minimum wage of PLN 4,950 gross a month:
Now the same worker on a civil-law mandate contract at the PLN 32.30 hourly minimum, 40 hours a week: 32.30 × 173.33 hours = PLN 5,598.67 a month gross — about PLN 649 more than the employment-contract minimum, before any deductions. Try both contract types in the widget above.
| Monthly minimum (full-time, employment contract) | PLN 4,806 → PLN 4,950 (+PLN 144, +3.0%) |
| Hourly minimum (civil-law contracts) | PLN 31.40 → PLN 32.30 (+PLN 0.90, +2.9%) |
| Annual gross at the monthly minimum | PLN 57,672 → PLN 59,400 |
| Legal basis | Regulation of 14 Sep 2026, Dz.U. 2026 poz. 1213 |
| Effective from | 1 January 2027 (whole year, one rate) |
| Illustrative net (full-time, 26+, no reliefs) | ≈ PLN 3,741/month (estimate — 2027 rules not final) |
Sources: Regulation of the Council of Ministers of 14 September 2026 on the minimum wage and the minimum hourly rate in 2027 (Journal of Laws 2026, item 1213); Act of 10 October 2002 on the minimum wage; Regulation of 11 September 2025 on the 2026 rates (Journal of Laws 2025, item 1242); Ministry of Family, Labour and Social Policy; ZUS contribution rates 2026. Net pay is an illustrative estimate using 2026 rules — the 2027 PIT/ZUS figures are not yet final.
From 1 January 2027, Poland's statutory minimum wage is PLN 4,950 gross per month for full-time work under an employment contract, and PLN 32.30 gross per hour for covered civil-law contracts (such as mandate contracts). Both rates are law under the Council of Ministers Regulation of 14 September 2026, published in the Journal of Laws 2026, item 1213 (Dz.U. 2026 poz. 1213).
The monthly minimum rises by PLN 144, from PLN 4,806 in 2026 to PLN 4,950 in 2027 — an increase of 3.0%. The hourly rate for civil-law contracts rises by PLN 0.90, from PLN 31.40 to PLN 32.30. The regulation sets one rate for the whole of 2027; there is no second increase during the year.
The net figure is an illustrative estimate, not an official number: on PLN 4,950 gross a month, a full-time employee aged 26 or over takes home roughly PLN 3,741 after employee social security (ZUS, 13.71%), health insurance (9%) and income tax (12% with the monthly tax-free amount). The exact net depends on your age, tax reliefs and whether you pay PPK. The 2027 tax rules are not yet final, so treat this as an estimate and check your payslip.
No. The PLN 32.30 hourly minimum applies to civil-law contracts — mainly mandate contracts (umowa zlecenie) and service contracts. Employees on a standard employment contract (umowa o pracę) are covered by the monthly minimum of PLN 4,950 for full-time work instead. The two rates cover different contract types, so check which contract you have.
The minimum wage is the basic pay for full-time work. Overtime pay, night-work allowances, seniority bonuses and similar extra payments do not count towards it — your basic pay alone must reach PLN 4,950. A new act transposing the EU Minimum Wage Directive, which would change what counts, was still in parliament in late 2026, so the existing rules apply for now.
Roughly PLN 5,964 a month for a full-time employee on PLN 4,950 gross. The employer pays about 20.5% on top of the gross wage in employer social security contributions (pension, disability, accident, Labour Fund and Guaranteed Employee Benefits Fund). The exact total varies slightly with the accident-insurance rate, which depends on the employer's industry.
It is already law. The Council of Ministers set the 2027 rates by regulation on 14 September 2026, after the unions and employers failed to agree in the Social Dialogue Council — the unions had asked for at least PLN 5,200. The regulation was published in the Journal of Laws on 15 September 2026 (Dz.U. 2026 poz. 1213) and takes effect on 1 January 2027.
The PLN 4,950 monthly and PLN 32.30 hourly rates come from the Regulation of the Council of Ministers of 14 September 2026 on the minimum wage and the minimum hourly rate in 2027 (Journal of Laws 2026, item 1213), under the Act of 10 October 2002 on the minimum wage. The 2026 comparison figures (PLN 4,806 and PLN 31.40) come from the equivalent 2026 regulation (Journal of Laws 2025, item 1242).
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