Minimum wage 2026: how much will the minimum wage be and how will it affect employees and companies?

The amount of the minimum wage each year affects not only the wages of the lowest-earning employees, but also many other benefits resulting from the employment relationship. The year 2026 brings further changes, important for both employees and employers.

The amount of the minimum wage affects the amount of severance pay, compensation, remuneration for the time of readiness for work and downtime, and allowance for night work. We explain how much they will amount to in 2026.

Amount of the minimum wage and hourly rate in 2026?

Pursuant to the Regulation of the Council of Ministers of September 11, 2025 on the minimum wage and the minimum hourly rate in 2026, from January 1, 2026:

• the minimum remuneration is PLN 4,806 gross,
• the minimum hourly rate is PLN 31.40 gross.

In 2026, one rate applies throughout the year. This means no additional increase during the year, unlike in 2023 and 2024, when the minimum wage was increased twice.

What counts towards the minimum wage?

Pursuant to Art. 6 of the Minimum Wage Act, when determining whether an employee receives at least the minimum wage, all remuneration components and other benefits resulting from the employment relationship are taken into account.

At the same time, the legislator indicates a catalog of ingredients which is not taken into account
when calculating the minimum wage. These include:

• jubilee award,
• retirement or disability severance pay,
• overtime pay,
• allowance for night work,
• internship allowance,
• allowance for special working conditions.

This is important in practice – these allowances cannot “supplement” the remuneration to the statutory minimum level.

Minimum wage and full-time employment in 2026

The amount of the minimum wage depends on the working hours and is proportionally reduced.

Allowance for night work in 2026

The increase in the minimum wage automatically affects the amount of the night allowance. Pursuant to Art. 151⁸ § 1 of the Labor Code, this allowance amounts to 20% of the hourly rate resulting from the minimum wage.

In 2026, the gross allowance for night work will be:

• January – PLN 6.01
• February – PLN 6.01
• March – PLN 5.46
• April – PLN 5.72
• May – PLN 6.01
• June – PLN 5.72
• July – PLN 5.22
• August – PLN 6.01
• September – PLN 5.46
• October – PLN 5.46
• November – PLN 6.01
• December – PLN 6.01

The differences result from the number of working hours in a given month.

Minimum basis for sickness benefit in 2026

The minimum monthly basis for calculating sickness benefit in 2026 is:

PLN 4,806 – (PLN 4,806 × 13.71%) = PLN 4,147.10

This is the amount from which sickness benefits are calculated for workers receiving the minimum wage.

Contribution to the Labor Fund – threshold in 2026

The minimum amount of income that triggers the obligation to pay contributions to the Labor Fund is in 2026:

PLN 4,806

This means that employers who employ workers earning at least the minimum wage must take this cost into account.

Graduate internship contract – salary limit

In 2026, the maximum remuneration paid under the graduate internship contract is:

PLN 4,806 × 2 = PLN 9,612

Exceeding this limit will result in loss of graduate practice status.

Downtime pay in 2026

Pursuant to Art. 81 § 1 of the Labor Code, the employee is entitled to remuneration for downtime in the amount resulting from his or her personal classification or 60% of the remuneration calculated as for leave.

In any case, this amount cannot be lower than the minimum wagei.e. in 2026 PLN 4,806 gross.

Compensations linked to the minimum wage

The minimum wage also sets a floor for many workers' compensation benefits:

• violation of the principle of equal treatment – minimum PLN 4,806,
• mobbing – minimum PLN 4,806.

These are minimum amounts that may be awarded regardless of the actual amount of damage suffered.

Redundancy severance pay – limit for 2026

Pursuant to the Act on collective dismissals, severance pay cannot exceed 15 times the minimum wage.

From January 1, 2026, the maximum severance pay will be:

PLN 4,806 × 15 = PLN 72,090.

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