The minimum wage is set annually and affects not only the earnings of the lowest-paid employees. A change in the minimum wage automatically flows through to a range of other HR and payroll indicators that employers must take into account in their calculations.
Amounts in force in 2026
- Minimum wage: 4,666 PLN gross per month
- Minimum hourly rate for civil-law contractors: 30.50 PLN gross
- Employer cost at minimum wage: approx. 5,630 PLN per month
Impact on other benefits
The minimum wage is the reference point for many indicators in employment relationships:
- Night-work allowance: 20% of the hourly rate derived from the minimum wage
- Redundancy pay in collective dismissals: maximum 15 times the minimum wage
- Minimum sick pay base: 75% of the minimum wage after deducting employee ZUS contributions
- Amounts exempt from wage deductions
What employers should check
After every change to the minimum wage, it's worth carrying out a short review:
- Whether the salaries of all full-time employees are at least equal to the minimum wage
- Whether the hourly rates for contractors are not below the minimum rate
- Whether the remuneration policy contains outdated amounts
- Whether benefit bases have been recalculated in line with the new rate
Need help with this?
I support companies across Poland – fully remotely.
Minimum wage and sick pay
Sick pay cannot be lower than 75% of the minimum wage after deducting employee-side contributions. An increase in the minimum wage automatically raises this floor – which affects the costs of employers paying wages for the first 33 days of sick leave.
How I can help
After every change to the minimum wage, I update payroll and verify that salaries are compliant for the clients I support. If you'd like to check whether your payroll is up to date, get in touch – I'm happy to carry out a quick review.