Starting January 1, 2026, new regulations on the minimum wage in Poland will come into force. The change will directly impact millions of people – both employees and employers – and will significantly affect payroll, taxes, and overall business costs.

How much will the minimum wage be in 2026?

According to the latest government regulation, the minimum wage in Poland in 2026 will be 4,806 gross PLN per month, while the minimum hourly rate will be 31.40 gross PLN. For full-time employees, this means a higher take-home salary – the estimated net wage will be approximately 3,600 PLN. The increase will also affect other entitlements:

• night shift allowance – 6.01 PLN per hour,
• employee severance pay – up to 72,090 PLN,
• guaranteed remuneration in months with fewer working hours – 4,806 PLN,
• compensation for workplace mobbing – the minimum will be 4,806 PLN.

Higher wages also increase contributions to Employee Capital Plans (PPK), raise social benefits and allowances, and directly impact the level of minimum pension 2026. If your company needs support in correctly calculating the new rates, explore our Accounting and HR & Payroll services.

Why is the minimum wage rising in 2026?

The increase in the minimum wage 2026 is part of long-term government policy aimed at:

• improving the financial situation of the lowest earners,
• reducing in-work poverty,
• boosting consumer purchasing power,
• stabilizing the labor market.

When setting the new rates, the government considered inflation, projected GDP growth, and the living costs.

ZUS contributions 2026 – what will entrepreneurs pay?

For business owners, the ZUS contributions 2026 will be calculated from a base amount of 5,652 PLN. This means that the total ZUS contributions (excluding health insurance) will rise to 1,926.76 PLN per month. Key details include:

• small ZUS 2026 – contributions will increase by approx. 13 PLN per month,
• health insurance contribution 2026 – calculated from the full minimum wage (4,806 PLN), resulting in cost of 432.54 PLN per month – over 117 PLN more than in 2025.

The economic impact of the minimum wage increase

The minimum wage increase in 2026 will have wide-ranging effects across the economy. For employers, especially in SMEs, it means:

• higher labor costs in 2026,
• potential pressure to increase the prices of goods and services,
• higher tax and social contribution revenues for the country’s budget.

At the same time, stricter penalties will be introduced:

• maximum tax penalty 2026 – up to 96,120 PLN,
• administrative fine 2026 – up to 23,030 PLN.

Contact us, if you need additional support in Accounting and HR & Payroll services.

Text based on: INFORLEX