The coming year will bring a change that will directly impact company budgets. This change is the increase in the minimum pay. Effective January 1, 2026, the minimum wage in Poland will increase to PLN 4,806 gross, and the minimum hourly rate to PLN 31.40 gross. Although this increase is smaller than in previous years, it still constitutes a significant factor in calculating employment costs.
On September 15, 2025, the Regulation of the Council of Ministers of 11 September 2025 on the minimum wage and the minimum hourly rate in 2026 was published in the Journal of Laws.
According to this regulation:
the minimum wage in Poland applicable from 1 January 2026 has been set at PLN 4,806 gross, and
minimum hourly rate at PLN 31.40 gross.
Although the government’s proposal regarding the minimum wage was discussed within the Social Dialogue Council, where trade unions opted for a higher amount and employers’ organizations for a symbolic increase, an adopted solution is considered a compromise by some in the employer community.
The 2026 minimum wage increase, although smaller than last year, still poses a number of challenges for businesses, especially those in the SME sector. Rising labour costs may force companies to reorganize and optimize processes and seek ways to offset higher expenses. Furthermore, a national minimum wage increase often raises wage expectations even among employees earning above the minimum wage, which can impact the entire company’s remuneration system.
Moreover, the total cost of employing an employee at the minimum wage will be PLN 5,790.28 from January 1, 2026. This means that in addition to the gross minimum wage (PLN 4,806), employers must add additional costs of PLN 984.28, such as social security contributions and other charges. In total, this amount includes social security contributions and tax, which amount to PLN 2,184.43. This is an important factor to consider when planning budgets for next year.
To better understand the scale of the 2026 minimum wage increase, it is worth looking at how the minimum wage has changed over the past few years. Compared to the dynamic increases in 2023-2024, the new increase of PLN 140 gross (from PLN 4,666 in 2025 to PLN 4,806 in 2026) seems quite moderate. This increase is less than half the amount demanded by trade unions, so it may provide some relief for employers burdened with high employment costs. Read also: Minimum wage in 2025 – what are the important changes?
The table below shows how the minimum wage has changed over the last decade.
| Year | Gross salary from January 1 | Gross salary from July 1 |
| 2026 | 4806 PLN | – |
| 2025 | 4666 PLN | – |
| 2024 | 4242 PLN | 4300 PLN |
| 2023 | 3490 PLN | 3600 PLN |
| 2022 | 3010 PLN | – |
| 2021 | 2800 PLN | – |
| 2020 | 2600 PLN | – |
| 2019 | 2250 PLN | – |
| 2018 | 2100 PLN | – |
| 2017 | 2000 PLN | – |
| 2016 | 1850 PLN | – |
| 2015 | 1750 PLN | – |
The increased minimum wage means that employers need to review their budgets and remuneration strategies for the coming year. It is worth remembering that, in addition to gross wages, related costs for employers are also rising.
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