The minimum wage not only determines the minimum remuneration for work under an employment contract but also serves as the basis for a number of social and other benefits. We discuss in more detail which benefits are determined based on the minimum wage and in what amounts in our article.

The minimum wage in 2026 is PLN 4,806. This is an increase from PLN 4,666 in 2025. The minimum hourly gross wage also increased from PLN 30.50 per hour in 2025 to PLN 31.40 per hour in 2026.

In addition to the wage itself, the increase also applies to social security contributions and benefits, which are dependent on and calculated based on the minimum amount.

To which payments and benefits does the established minimum wage apply?

Night Work Allowance – An employee working at night is entitled to a wage supplement for each hour worked at night. This supplement is 20% of the hourly rate, calculated based on the minimum wage.

For more information on the conditions for night work supplements, please see our article.

Idle Time and Waiting Time Allowance – An employee who has not completed work due to reasons within the employer's control is entitled to compensation based on their individual qualifications (defined as a monthly or hourly rate). If this component of compensation is not specified in the terms of employment, it amounts to 60% of the compensation, but not less than the minimum wage.

Severance Pay for Collective Layoffs – The maximum severance pay cannot exceed 15 times the minimum wage.

Compensation for violation of the principle of equal treatment in the workplace, bullying or discrimination – an employee who has been subjected to bullying or whose employment contract has been terminated as a result thereof, or whose employer has violated the principle of equal treatment in the workplace, is entitled to compensation in an amount not less than the minimum wage.

What amount must be deducted from wages, taking into account the minimum wage?

The non-deductible amount is the amount that must remain payable to the employee after deducting social security contributions, tax advances, and contributions to employee pension plans (unless the employee has opted out).

The Labor Code regulates the non-deductible amount depending on the nature of the deduction.

For deductions of amounts collected in accordance with enforcement orders to cover obligations other than alimony, the non-deductible amount is 100% of the minimum wage.

For deductions of amounts collected in accordance with enforcement orders to cover obligations other than alimony, the non-deductible amount is 100% of the minimum wage.

For voluntary deductions on behalf of the employer, the non-deductible amount is 100% of the minimum wage.

For deductions of administrative fines, the non-deductible amount is 90% of the minimum wage.

For voluntary contributions on behalf of organizations other than the employer, the tax-free amount is 80% of the minimum wage.

For deductions from advances provided to employees, the tax-free amount is 75% of the minimum wage.

How is the minimum wage taken into account for sickness, maternity, care, compensation, and rehabilitation benefits?

The benefit amount for a full-time employee cannot be less than the minimum wage after deducting an amount corresponding to 13.71% of this wage (ZUS contributions).