Minimum wage in 2027 – what does it mean for employers? 

According to the regulation, from 1 January 2027, the minimum wage will be PLN 4,950 gross per month, while the minimum hourly rate, e.g. for civil law contracts, will increase to PLN 32.30 gross. 

The increase in the minimum wage will affect employment costs because employers will have to increase wages to the level of the planned minimum, as well as pay more for some employee benefits, e.g. allowances for night work or compensation for downtime, which in any case cannot be lower than the minimum wage.   

For each hour of night work, employees are entitled to a supplement of 20% of the hourly rate based on the minimum wage. The amount of the supplement depends on both the current minimum wage and the number of hours worked in a given month. 

Accurate hour recording is crucial not only for nighttime bonuses.

The increase in the minimum wage will also affect severance payments paid pursuant to the provisions of the Act of 13 March 2003 on special principles for terminating employment relationships with employees for reasons not related to the employees. 

The maximum severance pay limit will change and cannot exceed 15 times the minimum wage applicable on the date of termination. Based on a minimum wage of PLN 4,950, this limit will be PLN 74,250. 

The minimum wage also plays a role in determining the amounts exempt from payroll deductions. Depending on the type of deduction, the regulations apply the protected amount to the full amount or a specified percentage of the minimum wage after appropriate statutory deductions have been made. 

What exactly will change in 2027 and what should companies prepare their HR, personnel and payroll departments for? 

What will the minimum wage be in 2027? 

From January 1, 2027, the minimum wage will be PLN 4,950 gross per month. 

For comparison, in 2026 the minimum wage is PLN 4,806 gross. 

This means an increase of PLN 144 per month, or approximately 3%. 

From 1 January 2027, the minimum hourly rate for certain civil law contracts will also increase from PLN 31.40 to PLN 32.30 gross per hour. 

This means an increase of PLN 0.9 per hour of work, which is also about 3%. 

The new rates are to be valid for the entire year from 1 January 2027, as the regulation provides for only one date for changing the minimum wage and the minimum hourly rate. 

Minimum wage 2027 and employer costs 

The increase in the minimum wage means an increase in direct wage costs by PLN 144 per month for each full-time employee currently receiving the minimum wage. 

However, the actual burden on the company is higher because the employer also finances a portion of employment-related contributions. The payer’s contribution includes 9.76% of the pension contribution and 6.5% of the disability pension contribution, as well as accident contributions, contributions to the Labour Fund and Solidarity Fund (2.45%), and the Guaranteed Employee Benefits Fund (FGŚP) (0.10%). Accident contribution rates may vary among employers.

Assuming an accident contribution rate of 1.67% and full standard employer charges, the monthly cost of employing an employee receiving PLN 4,950 gross would be approximately PLN 5,964, which is approximately PLN 173 more per month than the minimum wage in 2026. This is an indicative calculation, and the actual cost depends on, among other things, the accident contribution rate of a given payer and any possible exemptions from contributions to individual funds. 

In a company employing a larger number of employees at the lower end of the pay scale, the budget impact can be significantly greater. An increase in the statutory minimum wage often necessitates adjustments not only to salaries for those earning below the new limit, but also to salaries at subsequent job levels if the employer wishes to maintain the existing pay differentials. 

Rising labour costs can also be a good time to analyse the effectiveness of HR and payroll processes. One solution companies are using is outsourcing these functions.

Minimum wage is not always the basic wage 

From the employer’s point of view, it is important to distinguish between minimum wage and basic wage. 

The regulations do not require that the basic salary alone correspond to the minimum wage. For the purposes of determining the minimum wage, personal remuneration components, including the basic salary and bonus, as well as supplements, should be taken into account. 

The minimum wage does not include, among other things, a jubilee bonus, retirement or disability severance pay, overtime pay, night work allowance, length of service allowance or allowance for special working conditions. 

In the case of part-time employees, the minimum wage is determined in proportion to the working hours.

How should employers prepare for the minimum wage in 2027? 

Before calculating salaries for January 2027, it is worth reviewing your HR and payroll data. In practice, employers should primarily: 

For organizations employing dozens or even hundreds of employees, early simulation of the impact of new rates on personnel costs is particularly important. This allows them to prepare their 2027 budget, plan any adjustments to the salary scale, and reduce the risk of errors during initial payroll calculations. 

Human resources and payroll – practical knowledge for employers 

Changes to the minimum wage are just one of the areas employers must consider in their HR and payroll processes. See also the practical guide “HR and Payroll in Poland” prepared by Contract Administration experts. 

FAQ – Minimum wage 2027

Contract Administration provides comprehensive payroll outsourcing, including the calculation of salaries, bonuses and allowances, payroll preparation, and ZUS and PIT settlements. 

Find out how we can support payroll in your company.