Minimum Wage 2026
Gross, Net and Employer Costs
From January 1, 2026, minimum wage gross is 4,806 PLN. This is an increase of 140 PLN from 2025. In this article, I show exactly how much employees receive net, how much employers pay, what hourly rates are, and how minimum wages have changed in previous years.
Minimum Wage 2026 — Table of Amounts
Below is an overview of all key minimum wage amounts for 2026:
| Parameter | Amount | Notes |
|---|---|---|
| Minimum wage gross (monthly) | 4,806 PLN | Mandatory for all employees |
| Minimum wage net | 3,575.85 PLN | After tax and contribution deductions |
| Minimum hourly rate gross | 31.40 PLN | For contracts and service agreements |
| Minimum hourly rate net | 24.66–25.36 PLN | Depends on sick leave contribution |
| Total employee cost (for employer) | ~5,790 PLN | Gross + employer social contributions |
| Increase from 2025 | +140 PLN gross | 2025 was 4,666 PLN |
Important: Minimum wage is always gross amount. Employee receives less on bank statement due to mandatory deductions: income tax, social contributions and health insurance.
How to Calculate 4,806 PLN Gross to Net?
To see what an employee receives, subtract from minimum gross (4,806 PLN):
| Component | Amount | Percentage | Description |
|---|---|---|---|
| Gross wage | 4,806.00 PLN | 100% | Starting point |
| Employee social contribution (pension) | −376.47 PLN | 9.76% | Mandatory for all |
| Employee social contribution (disability) | −59.28 PLN | 1.23% | Disability insurance |
| Health insurance contribution | −373.24 PLN | 7.75% | Health coverage |
| Cost of earning income | −250.00 PLN | Deduction | Standard for employees |
| PIT tax base | 3,746.99 PLN | — | Income tax base |
| Income tax (12%) | −449.64 PLN | 12% | Income tax on base |
| Employee relief | +251.64 PLN | Deduction | Reduces tax withholding |
| Tax withholding (net) | −198.00 PLN | — | Final withholding to tax office |
| TOTAL NET TO EMPLOYEE | 3,575.85 PLN | 74.4% | Amount in employee's account |
Result: From 4,806 PLN gross, employee receives 3,575.85 PLN net. Total deductions are 1,230.15 PLN (25.6% of salary).
How Much Does a Minimum Wage Employee Cost the Employer?
For employers, employing someone at minimum wage is not just 4,806 PLN. Mandatory employer contributions must be added:
| Cost | Amount | Percent of Gross | Description |
|---|---|---|---|
| Employee gross wage | 4,806.00 PLN | 100% | Base salary |
| Employer social contribution (pension) | +376.47 PLN | 9.76% | Employer pays pension |
| Employer social contribution (disability) | +59.28 PLN | 1.23% | Employer disability insurance |
| Employer social contribution (accident) | +144.18 PLN | 3.0% | Work accident insurance |
| Employer health insurance (FGŚP funding) | +48.06 PLN | 1.0% | Fund for guaranteed benefits |
| Labor Fund contribution | +96.12 PLN | 2.0% | Unemployment insurance |
| Skill Development Fund | +33.64 PLN | 0.7% | Employee training fund |
| TOTAL EMPLOYER COST | ~5,790 PLN | ~120.5% | Total employment cost |
Conclusion: Employer pays approximately 5,790 PLN to employ someone at minimum wage. This is 20.5% more than the gross salary shown to the employee.
How Has Minimum Wage Changed? 2020-2026
Minimum wage increases systematically each year in Poland. Here is the history:
| Year | Minimum Wage | Increase | Percent Growth |
|---|---|---|---|
| 2020 | 2,600 PLN | — | — |
| 2021 | 2,800 PLN | +200 PLN | +7.7% |
| 2022 | 3,010 PLN | +210 PLN | +7.5% |
| 2023 | 3,250 PLN | +240 PLN | +8.0% |
| 2024 | 4,242 PLN | +992 PLN | +30.5% |
| 2025 | 4,666 PLN | +424 PLN | +10.0% |
| 2026 | 4,806 PLN | +140 PLN | +3.0% |
The largest jump was in 2024 (+30.5%), which was a catch-up adjustment. 2026 shows a more moderate increase of 3.0%.
Minimum Hourly Rate 2026
The minimum hourly rate applies to contracts and service agreements (not employment contracts). For 2026:
- Gross hourly rate: 31.40 PLN
- Net hourly rate (with sick leave): ~24.66 PLN
- Net hourly rate (without sick leave): ~25.36 PLN
To calculate monthly equivalent (assuming 160 hours/month):
31.40 PLN × 160 hours = 5,024 PLN
Frequently Asked Questions About Minimum Wage
Is minimum wage gross or net?
Minimum wage is always gross. Employee receives less on bank statement due to mandatory tax and contribution deductions.
Does minimum wage apply to all employees?
Minimum wage applies to all employment contracts. It does NOT apply to: trial period employees (can earn less), interns, civil law contracts (contracts, works), disabled employees (may have lower minimum).
How is minimum wage calculated for part-time work?
For part-time, you use the hourly rate (31.40 PLN) multiplied by actual hours worked, but the result cannot fall below the minimum monthly wage if working full-time.
Can an employer pay less than minimum wage?
No. Paying less than minimum wage is illegal and can result in fines for the employer and back pay for the employee plus penalties.