Poland’s minimum wage increase in 2027 will affect more than the direct cost of the lowest-paid jobs. It may also create pressure for pay rises among employees earning above the statutory floor and compress wage differences between positions. Companies preparing 2027 budgets therefore need to look at their entire pay structure, not only the new legal minimum.
From 1 January 2027, the minimum monthly wage will rise to PLN 4,950 gross, while the minimum hourly rate for covered civil-law contracts will increase to PLN 32.30 gross.
For a full-time employee on the minimum wage, the PLN 144 monthly increase means PLN 1,728 more in annual gross pay. In a model calculation assuming employer payroll costs of 20.48%, excluding PPK and additional benefits, the annual cost of one job rises by roughly PLN 2,082. For 500 such positions maintained throughout the year, that is around PLN 1.04 million in additional expenditure.
The statutory increase may be only the beginning
The actual impact depends on the employment structure, labour intensity of the business and the company’s ability to adjust prices or productivity. Businesses with a high share of low-paid positions will feel a much stronger direct effect than companies where most employees already earn well above the minimum.
The increase can also narrow pay gaps between entry-level and more experienced roles. An employee earning PLN 5,200 gross is PLN 394 above the 2026 minimum. After the new rate takes effect, that difference falls to PLN 250. Employers may therefore need to review whether pay still reflects responsibility, skills and experience.
Pay transparency adds another dimension
The review also coincides with implementation of the EU Pay Transparency Directive, which strengthens the principle of equal pay for equal work or work of equal value. Employers will increasingly need transparent and gender-neutral criteria for differences in remuneration, including skills, effort, responsibility and working conditions.
Wage compression and the gender pay gap are separate issues, but both increase the importance of coherent remuneration policies. Salary reviews should include bonuses and allowances as well as base pay.
Companies need several staffing scenarios
Budgets for 2027 should account for different levels of labour demand, recruitment lead times, absenteeism, seasonal peaks and the cost of onboarding. A simple percentage increase applied to the current payroll may not provide a realistic forecast.
For management, the key question is how higher labour costs affect the cost of producing a unit, processing an order or delivering a service at the required quality. That makes productivity, staffing levels and process design as important as the statutory wage itself.
