What an employee costs in Poland in 2027: minimum wage 4 950 zł

This article is for JDG and spółka owners who hire or plan to hire. In short: from 1 January 2027 the minimum wage is 4 950 zł gross and the minimum umowa zlecenie rate is 32.30 zł an hour. A full month of an employee on the minimum wage under umowa o pracę costs the employer 5 963.77 zł.

How the cost adds up

On top of the 4 950 zł gross salary the employer pays its own contributions:

• pension (emerytalna) 9.76%: 483.12 zł;
• disability (rentowa) 6.5%: 321.75 zł;
• accident (wypadkowa) 1.67%, the rate for businesses with up to 9 insured: 82.67 zł;
• Fundusz Pracy and Fundusz Solidarnościowy 2.45%: 121.28 zł;
• FGŚP 0.10%: 4.95 zł.

That is 1 013.77 zł of contributions and 5 963.77 zł a month in total. If the employee is in PPK, add 1.5% of gross, 74.25 zł, for a total of about 6 038 zł.

Umowa zlecenie

• The minimum rate in 2027 is 32.30 zł gross an hour.
• Paying less is not allowed, and the labour inspectorate checks it.
• Contributions depend on the contractor: a student under 26, another job, or zlecenie only.

What not to forget when hiring

• Register the employee with ZUS within 7 days.
• For Ukrainian citizens, notify the PUP within 7 days of the start of work, see the PUP work notification.
• Medical check and BHP training before work starts.
• A PIT-11 for each employee by the end of February.

You can hand HR and payroll over to us entirely: HR and payroll.

Frequently asked questions

How much does the employee take home?

It depends on their situation: age under 26, PPK, the tax-reducing amount statement. We will calculate it for a specific employee.

Does the cost change for part-time work?

Yes. Pay and contributions are proportional, and Fundusz Pracy is not paid if the salary is below the full-time minimum wage.