Minimum wage in Poland 2026
One yearly increase, the hourly rate, part-time proportion and the impact on sole-trader ZUS contributions.
The Polish statutory minimum wage (minimalne wynagrodzenie) is set each year by a Council of Ministers regulation. Since 2025 the model uses one yearly increase — the two-step mechanism that used to apply during high-inflation periods has been scrapped. The rate rises every year on 1 January.
The 2026 rate
The 2026 minimum wage rate is announced by the Council of Ministers regulation in autumn 2025 and applies from 1 January 2026. Verify the current amount in the Journal of Laws (Dziennik Ustaw), on rcl.gov.pl or via GUS communications — fast legislative changes mean industry publications can go out of date.
A minimum hourly rate (minimalna stawka godzinowa) is set in parallel for civil-law mandate contracts (zlecenie) — it grows at the same pace as the full-time minimum. The full amount applies to a full-time job; for part-time it is proportional to the working-time ratio. Employers must update contracts with lower rates before 1 January.
Impact on entrepreneurs
- Higher labour cost — both ZUS contributions and PIT rise with the rate
- Sole-trader ZUS (**duży ZUS**) is based on a separate annual amount
- **Preferential ZUS (ZUS preferencyjny)** — first 24 months, base equals 30% of the minimum wage
- **Mały ZUS Plus** — for businesses with revenues below the statutory threshold; check the current threshold and limits with ZUS
- Update employment and zlecenie contracts paying below the new minimum — mandatory from 1 January
Regulations and rates are updated regularly; consult an HR or accounting specialist before making decisions.
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