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From 1 January 2026, Poland’s minimum wage is PLN 4,806 gross per month. The minimum hourly rate for covered mandate contracts and service agreements is PLN 31.40 gross. Compared with 2025, the monthly minimum increases by PLN 140 from PLN 4,666, while the hourly rate rises from PLN 30.50 to PLN 31.40.
Who is affected and why are the rates changing?
The monthly minimum applies to employees working full-time under employment contracts. For part-time employees, the minimum is calculated proportionately to their working time. The PLN 31.40 hourly rate applies to civil-law contracts covered by the minimum hourly wage rules, including qualifying mandate contracts and service agreements.
The increase is intended to strengthen protection for the lowest-paid workers and adjust statutory rates to economic conditions. However, a rise of approximately 3% does not necessarily translate into an equivalent improvement in purchasing power once inflation is taken into account.
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What does the change mean for employees and employers?
For a full-time employee on the minimum wage, illustrative take-home pay is approximately PLN 3,605.85. This estimate depends on payroll assumptions, including standard deductible employment expenses, applicable tax reductions and no participation in PPK. Actual net pay can differ according to the employee’s circumstances.
An illustrative employer cost is approximately PLN 5,790.28 per month. The actual amount depends on the applicable employer contributions and other payroll factors. Companies should therefore calculate their own cost rather than treat one example as a universal figure.
Some payments and statutory limits are linked to the minimum wage, including night-work supplements and certain severance limits. These should also be reviewed when updating payroll.
Practical steps for businesses
Review employment contracts, pay regulations and payroll software to ensure remuneration meets the new rates from 1 January 2026. Check part-time calculations and remuneration under covered hourly contracts.
For civil-law contracts subject to the hourly minimum, keep reliable records of hours worked so that pay is not below PLN 31.40 gross per hour. Failing to update remuneration can result in arrears and expose the business to inspections and sanctions.
Is the increase sufficient?
The PLN 140 gross increase raises the statutory minimum, but its effect on household purchasing power depends on inflation and individual circumstances. Some commentators consider a rise of around 3% insufficient to deliver a substantial real improvement.
The regulation establishes the same minimum rates throughout 2026, rather than scheduling a second increase during the year. This provides a clearer basis for annual budgeting and workforce planning.
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Summary
The 2026 increase affects more than the headline salary: employers should review total labour costs, linked benefits and the records supporting hourly pay. Updating contracts and payroll settings together helps avoid discrepancies. TaxCoach can assist with reviewing pay structures and implementing the change consistently across HR and payroll processes.
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