From 1 January 2027, the minimum wage (minimalne wynagrodzenie) in Poland will be 4,950 PLN. The hourly rate will be 32.30 PLN.

The minimum hourly rate for full-time work (pełny etat, 8 godzin pracy) depends on the working days in the months of the following year:

• January, May, November: PLN 32.57,
• February: PLN 30.94,
• March, April, July, September, December: PLN 28.13,
• June, August, October: PLN 29.46.

In case of full employment under an employment contract, the minimum monthly wage payable is PLN 3,703.93 after deduction of insurance premiums and income tax:

• pension insurance – PLN 483.12,
• disability insurance – PLN 74.25,
• temporary disability insurance – PLN 121.28,
• health insurance – PLN 384.42,
• income tax (taking into account standard deductions that reduce income and tax) – PLN 183.

The minimum amount of insurance premiums for pension and disability insurance for individuals engaged in individual entrepreneurial activity and paying premiums on a “preferential” basis is PLN 1,485.