[Poland] New rates of remuneration for adolescent workers
On 1 March 2026, remuneration rates for adolescent employees changed. How much do their salaries and social security contributions amount to after the changes?Â
Adolescent worker – definition
Adolescent worker is a person who:
is over 15 years of age but under 18 years of age,Â
completed at least 8 years of primary school,Â
presented a medical certificate stating that the type of work in question did not pose a threat to his/her health.Â
The employment of an adolescent worker is based on:
- employment contracts for light work orÂ
- employment contracts for the purpose of professional training.Â
Remuneration of adolescent workers
The remuneration of an adolescent employee during professional training and job training is calculated as a percentage of the average monthly remuneration in the national economy in the previous quarter, effective from the first day of the month following the announcement by the President of the Central Statistical Office (GUS).
The basis for the new rates is the average salary in the fourth quarter of 2025, which amounted to PLN 9,197.79.
An adolescent employee learning a profession is entitled to the following minimum wage:Â
in the first year of training – PLN 735.82 (8%)Â
in the second year of training – PLN 827.80 (9%)Â
in the third year of training – PLN 919.78 (10%)Â
A young person undergoing training to perform a specific job is entitled to remuneration in the amount of: PLN 643.85 (7%)Â
Adolescent worker – social security contributions
The basis for calculating contributions is the actual salary, but not lower than a certain percentage of the average salary (PLN 9,197.79) .
Along with the change in wages, the amounts paid for social security contributions for this group of employees have also changed. The basis for their calculation is:
- for adolescent workers employed for the purpose of professional training – the actual remuneration, however, must not be lower than:Â
first year of training – 8% of the average monthly salary,Â
second year of training – 9% of the average monthly salary,Â
third year of training – 10% of the average monthly salary,Â
- for adolescent employees employed for the purpose of training to perform a specific job – the actual remuneration, however, must not be lower than 7% of the average monthly remuneration.Â
The table below contains the ZUS contribution rates for adolescent employees from March 1, 2026
| Social Insurance Institution (ZUS) contributions – adolescent workers – period: from 1 March 2026 | ||||
| Contribution calculation basis | Type of insurance | Financed by: | ||
| payer | insured | |||
| First year of training | 735.82 PLN | retirement | 71.82 | 71.82 |
| disability | 47.83 | 11.04 | ||
| health | ———– | 18.03 | ||
| 2nd year of training | 827.80 PLN | retirement | 80.79 | 80.79 |
| disability | 53.81 | 12.42 | ||
| health | ———– | 20.28 | ||
| 3rd year of training | 919.78 PLN | retirement | 89.77 | 89.77 |
| disability | 59.79 | 13.80 | ||
| health | ———– | 22.53 | ||
| Training to perform a specific job | 643.85 PLN | retirement | 62.84 | 62.84 |
| disability | 41.85 | 9.66 | ||
| health | ———– | 15.77 | ||
The percentage rate of accident insurance contributions varies for individual payers and is calculated depending on the level of occupational hazards and the effects of these hazards.
See also: Electronic occupational medicine certificates
FAQ – the most important questions from employersÂ
Can an adolescent employee be paid less than the indicated rates?
Do youth wages change every year?
Are adolescent workers subject to social insurance?
Can an employer receive funding for the employment of an adolescent worker?
Is adolescent worker`s pay linked to the national minimum pay?
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