Minimum Wage 2026 – What Do the Changes Mean for Companies and HR Teams?
- dariafulei
- 3 hours ago
- 2 min read
The minimum wage is one of the key factors influencing labor costs and compensation policies within organizations. Any increase requires employers not only to update payroll calculations but also to review budgets, salary structures, and HR processes. In 2026, another increase is planned, which may have a noticeable impact on many businesses.
Minimum Wage 2026 – Key Figures
From January 1, 2026, the minimum wage in Poland will increase to PLN 4,806 gross, approximately PLN 140 more than in 2025.After taxes and social security contributions, this equals around PLN 3,605.85 net for an employee on an employment contract.
The minimum hourly rate will also increase to PLN 31.40 gross, which is particularly important for civil law contracts, such as mandate contracts.
What Does This Mean for Employers?
An increase in the minimum wage directly results in higher employment costs.
With a minimum salary of PLN 4,806 gross, the total employer cost, including social security contributions, will amount to approximately PLN 5,790 per employee per month.
Impact on Compensation Structures
Minimum wage increases increasingly require companies to review their entire compensation frameworks, not just adjust the lowest salary levels. A crucial change is that the base salary must independently meet the statutory minimum, without being supplemented by bonuses or allowances.
In practice, this means:
the base salary of a full-time employee cannot be lower than the minimum wage, which in 2026 will amount to PLN 4,806 gross,
bonuses, awards, and allowances cannot be used to “top up” the minimum wage and must be paid in addition to the statutory minimum.
If a company wants to maintain existing bonus schemes, bonuses will need to be paid on top of the base salary, resulting in a real and measurable increase in employment costs, rather than a simple redistribution of pay components.
For HR teams, this means:
reviewing salary grids,
reassessing base and variable pay structures,
updating compensation policies,
evaluating the impact on internal pay equity.
Civil Law Contracts – Key Considerations
The increase in the minimum hourly rate to PLN 31.40 gross directly affects the cost of cooperation under mandate contracts. Companies should review:
current hourly rates,
provisions in long-term agreements,
project budgets and schedules.
It is also important to remember the obligation to record working time for such contracts, which may create additional administrative challenges.
Why Plan the Changes in Advance?
For HR teams and management, the 2026 minimum wage increase is a clear signal to plan ahead, review compensation structures, and prepare budgets early.
Early preparation allows companies to:
better control labor costs,
avoid unexpected adjustments during the year,
maintain consistent and transparent compensation policies.
