How will the national minimum wage change in 2026, and how much will you actually take home?

From 1 January 2026, a new national minimum wage will come into force – 4,806 zł gross per month. This follows a regulation of the Council of Ministers dated 11 September 2025, which introduces both a new monthly minimum wage and a new minimum hourly rate (PLN 31.40 gross). This change affects millions of employees on employment contracts and those working on a contract-for-services basis. However, the increase is not revolutionary: compared with 2025, the minimum wage rises by a mere 140 zł gross, which represents an increase of approximately 3 per cent. Contrary to the expectations of many groups, the decision was not taken to implement two increases in the year, as had been the case in previous years.

For a full-time employee, without any additional tax relief or copyright-related expenses, the net pay (i.e. ‘take-home pay’) will amount to approximately 3,606 zł. This figure may vary slightly, depending on individual circumstances, such as participation in the Employee Pension Scheme (PPK), being under 26 years of age (the youth tax relief), or claiming other tax benefits.

What is the net national minimum wage for 2026?

The net national minimum wage for 2026, after deduction of compulsory social security contributions (pension, disability and sickness) and health insurance contributions, and after taking into account the PIT advance payment, is as follows (for an example employee in a standard tax situation):

• pension contribution – 469.07 zł,
• disability insurance contribution – 72.09 zł,
• sickness contribution – 117.75 zł,
• health insurance contribution – 373.24 zł,
• advance income tax (PIT) – 168 zł.

After the above amounts have been deducted, an employee on a contract of employment will receive approximately 3,606 PLN net per month. Those eligible for the youth tax relief or benefiting from increased copyright costs may receive slightly more.

How is the 2026 national minimum wage calculated and who does it apply to?

The 2026 national minimum wage is the state-guaranteed minimum pay to which employees working under an employment contract (on a full-time basis) are entitled, as well as those performing contracts for specific tasks or providing services. These provisions do not apply to contracts for specific work – in such cases, the law does not stipulate a minimum hourly rate; remuneration is determined by the result of the work, rather than by the time taken to perform it.

For part-time workers, the minimum wage is calculated on a pro rata basis (e.g. half-time – a minimum of 2,403 zł gross). Similarly, a minimum hourly rate applies to civil law contracts – in 2026, this will amount to PLN 31.40 gross.

Which components are included in the minimum wage?

For the purposes of calculating the minimum wage, the legislator includes basic pay (the basis of the employment contract), statutory bonuses, position-related allowances and commissions – in other words, all fixed and regular pay components. However, long-service awards, retirement and disability severance pay, overtime pay, allowances for night work, seniority allowances and allowances for special working conditions are not included. In practice, this means that an employer cannot ‘top up’ the minimum wage, for example with night-work allowances, in order to reach the statutory threshold.

What are the implications of the minimum wage increase for employers?

The increase in the national minimum wage in 2026 translates into a real rise in employment costs. For an employer, the total cost of employing a worker on the minimum wage in 2026 will amount to 5,790.28 PLN per month – an increase of 168.69 PLN compared with 2025. This amount includes contributions towards pension, disability and accident insurance, the Labour Fund, the Guaranteed Employee Benefits Fund and Employee Capital Plans (if the employee does not opt out of the Employee Capital Plan, the employer contributes an additional 1.5 per cent of the salary).

The rise in labour costs is particularly acute in low-margin sectors, where an increase in the minimum wage may lead to job cuts or a reduction in working hours. In addition, preferential social security contributions for new businesses are also rising, as are the costs of other employee benefits linked to the level of the minimum wage.

How does the increase in the national minimum wage affect employees’ benefits and social security?

The 2026 increase in the national minimum wage means more than just a higher basic salary. Other benefits also depend on its level: allowances for night work, pay for downtime, severance pay upon redundancy, sickness and maternity benefits, as well as the limits on amounts exempt from bailiff deductions. An increase in the minimum wage therefore automatically raises the value of these benefits. Those receiving benefits from the Labour Fund also stand to gain indirectly, as some benefits are linked to the level of the minimum wage.

How will the minimum hourly rate change in 2026?

The minimum hourly rate in 2026 will be 31.40 zł gross – an increase of 0.90 zł compared with 2025. This rate applies to all those working under contracts of mandate and contracts for the provision of services, regardless of the number of hours worked. If the contract is long-term (longer than one month), payments must be made at least once a month.

For self-employed individuals, the minimum hourly rate is not mandatory, as entrepreneurs set their own income levels. Similarly, those employed under a contract for specific work are also not covered by this provision – in their case, remuneration is determined by the outcome of the work.

What risks does an employer face if they fail to comply with the regulations?

An employer who fails to pay an employee the minimum wage or a contractor the minimum hourly rate is liable to a fine of between 1,000 and 30,000 zlotys. In such a situation, an employee may lodge a complaint with the National Labour Inspectorate or bring a claim before a labour court for payment of outstanding remuneration with interest.

What will the ratio of the national minimum wage to the average wage be in 2026?

In 2026, the minimum wage of 4,806 zł gross will account for approximately 50.5–51 per cent of the projected average wage, which, according to budget assumptions, is expected to amount to approximately 9,420 zł. This is less than in 2025, when the minimum wage accounted for around 52.7 per cent of the national average wage. In practice, this means that although the minimum wage is rising in nominal terms, its share of the national average is falling, and its rate of growth is lower than the projected growth in the average wage.

“If the minimum wage rises by 3.0 per cent and inflation also stands at around 3.0 per cent, the real pay rise for an employee will be close to zero or only marginally positive. This means that the purchasing power of those on the lowest wages will merely be maintained or increase by a symbolic fraction of a per cent.” — Budget report, government and NBP assumptions for 2026

It is worth noting that trade unionists called for a higher pay rise – up to as much as 5,015 zł gross – whilst employers’ organisations favoured a lower rate (4,700 zł). Ultimately, the government opted for a compromise.

What changes will there be to the components of the minimum wage from 2026?

In 2026, legislative work will continue on the implementation of EU Directive (EU) 2022/2041 on adequate minimum wages. Poland, like other EU Member States, is obliged to implement provisions ensuring an appropriate relationship between the minimum wage and the cost of living. A key change, originally planned for 2026 (now postponed to 2027), is the exclusion of job-related allowances from the definition of the minimum wage. In subsequent years, other components (bonuses, awards) will also be excluded.

In practice, this means that employers will not be able to ‘top up’ the minimum wage with job-related allowances, and from 2027, with other additional benefits either. This will necessitate a review of remuneration policies and pay systems within companies.

What are employers’ obligations in relation to the new national minimum wage?

Every employer must ensure that an employee’s pay is not lower than the applicable national minimum wage. If the fixed remuneration is lower than the new minimum, an addendum to the contract must be drawn up. If the contract contains a clause regarding ‘minimum remuneration in accordance with the Regulation of the Council of Ministers’, written notification of the new pay rate will suffice.

In the case of contracts for specific tasks, care must be taken to ensure that the number of hours worked is correctly accounted for, and payments must be made at least once a month. Failure to comply with this obligation will result in financial penalties.

What are the implications of the national minimum wage increase for freelancers, the self-employed and those carrying out unregistered work?

The 2026 increase in the national minimum wage means a rise in the thresholds for unregistered business activity – this presents an opportunity for higher legal income without having to register a business. On the other hand, a higher minimum wage also increases the amount of preferential social security contributions for start-up entrepreneurs, and affects the level of compensation, fines and guaranteed benefits.

Experts from Firma dla Każdego emphasise that business incubators can be a beneficial alternative for those wishing to start a business without incurring high fixed costs. Users who utilise the legal personality of an incubator, such as firmadlakazdego.pl, can legally avoid the high ‘major social security contributions’ at the outset and operate under the umbrella of a foundation. In practice, at Firmy dla Każdego, clients using the legal personality lending model often settle their accounts on the basis of contracts for specific work or service contracts with the transfer of copyright, which allows them to operate outside the regime of the national minimum wage and high social security contributions.

In Firmy dla Każdego’s experience, a group comprising freelancers, students, foreign nationals and people testing out business ideas appreciate the opportunity to run a business without the administrative and financial barriers typical of a traditional sole trader. You can find out more about this business model at firmadlakazdego.pl.

How to prepare for the changes to the national minimum wage in 2026?

Both employers and employees should keep track of the successive stages of the legal changes. Employers must prepare a payroll budget to account for higher employment costs, review remuneration policies and the systems for settling civil law contracts. It is worth analysing the impact of the new rates on the limits for unregistered work, the level of social security contributions, and planning for collective redundancies or severance pay.

Employees should check whether their contracts reflect the new rates and whether they are entitled to all benefits linked to the minimum wage (e.g. night work allowances, severance pay, sickness benefits). In case of any doubts or problems regarding the enforcement of the statutory minimum, they can seek assistance from the National Labour Inspectorate or consult labour law experts.

Frequently asked questions about the 2026 national minimum wage

Will the 2026 national minimum wage increase be noticeable?
A 3 per cent increase means a rise in the minimum wage of 95 zł net per month, or 1,140 zł per year. However, given the forecast inflation rate (around 3 per cent), the real increase in purchasing power will be almost zero.

Who is covered by the minimum hourly rate?
All contractors and those providing services to businesses or other organisations must receive a minimum of 31.40 zł gross per hour in 2026. Those on a contract for specific work or running their own business are not subject to this requirement.

What are the employment costs for the employer?
Employing a full-time employee on the minimum wage (PLN 4,806 gross) entails a total cost of PLN 5,790.28 per month. This represents an increase of nearly 170 zł per person compared with 2025.

Which contracts are not covered by the national minimum wage?
Contracts for specific work are not subject to the minimum hourly or monthly rate. In such contracts, remuneration is determined by the result of the work, not by the time spent.

Do employment contracts need to be amended when the national minimum wage increases?
If a specific amount lower than the new minimum is stated in the employment contract, an addendum must be drawn up. If the contract refers to the applicable national minimum wage without specifying an amount, written notification to the employee is sufficient.

Which benefits will increase in line with the national minimum wage?
Allowances for night work, severance pay, compensation for downtime, the minimum bases for sickness and maternity benefits, the limits on amounts exempt from bailiff deductions, and the thresholds for unregistered business activity will all increase.

What does the future hold for the national minimum wage after 2026?

From 2026, the mechanism for setting the national minimum wage is to be more closely linked to the level of the average wage in Poland – ultimately, it will be 55 per cent of the forecast average basic wage. In practice, the rate of increase in the national minimum wage will depend on wage growth in the national economy. Forecasts suggest that, with low inflation and moderate wage growth, nominal increases in the national minimum wage will be modest, and its ratio to the national average may fall.

Employers should take into account not only rising costs but also changes to the components of the minimum wage resulting from the implementation of the EU directive and new national regulations. Employees can expect further adjustments to benefits and safeguards, depending on the mechanism for setting the minimum wage.

Experts from Firma dla Każdego recommend that those planning to set up their own business or seeking flexible business solutions should consider the business incubator model as an alternative to the traditional sole trader (JDG) – details and support are available at firmadlakazdego.pl.