New regulations finalized this month could mean a significant financial boost for Polish workers in 2026,potentially equaling a 13th-month salary. While the gross monthly minimum wage is set to rise to 4,806 złoty from January 1st, experts say opting for an hourly rate of 31.40 złoty could result in an additional 5,379.20 złoty annually – a benefit stemming from how hours are calculated throughout the year. This analysis details how both employees and independent contractors can maximize their earnings under the new guidelines.
As early as September 2025, the figures for the monthly minimum wage and the minimum hourly rate have been established. There’s a relatively straightforward way to earn more while still being on minimum wage – and potentially gain an extra month’s salary per year! Specifically, this equates to an additional 5,379.20 zł annually, effectively a 13th-month bonus.
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Definition and Mechanism for Setting the Minimum Wage
Table of Contents
- Definition and Mechanism for Setting the Minimum Wage
- New Wage Rates for 2026
- Working Time Balance in 2026
- Negotiating the Form of Remuneration with the Employer
- Expert Opinions and Court Rulings
- The State Labor Inspectorate’s Position and Employee Benefit
- Profit Calculation: Is a “13th Month Salary” Possible in 2026?
- What About Those on Civil Law Contracts?
The minimum wage represents a legally guaranteed earnings floor, below which an employer cannot pay an employee under an employment contract. Any attempt to set remuneration below this limit constitutes a direct violation of employee rights. It’s important to remember that the minimum wage figure serves as a reference point for many other benefits under labor law. For example, compensation for downtime within a company cannot be lower than this amount. The same applies to severance payments during collective dismissals – their maximum amount is capped at fifteen times the national minimum wage. This level also determines the amount of social insurance contributions for individuals starting their own businesses (the “small ZUS”), where the contribution base for the first 24 months is 30 percent of the minimum wage.
The procedure for setting this amount is strictly defined. The initiative lies with the Ministry of Family, Labor and Social Policy, which submits its proposal to the Council of Ministers. After the government takes a position, the draft goes to the Social Dialogue Council. This body includes representatives from the government side, trade unions, and organizations representing employers. The Social Dialogue Council has until July 15th to submit a joint position to the Council of Ministers. If no agreement is reached by this deadline, the government is responsible for setting the rates, and must do so by September 15th. Significantly, the final amount set by the government cannot be lower than the initial proposal adopted by the Council of Ministers.
New Wage Rates for 2026
On September 15, 2025, a regulation of the Council of Ministers was published in the Journal of Laws, defining the levels of minimum wage and minimum hourly rate that will take effect from January 1, 2026. According to this legal act, the monthly minimum wage will be 4,806 złoty gross, while the minimum hourly rate has been set at 31.40 złoty. There are no plans for a two-stage adjustment in 2026 – the established amounts will be valid for the full twelve months, reflecting forecasts of relatively low inflation.
Working Time Balance in 2026
An analysis of the 2026 calendar, taking into account all weekends and statutory public holidays, yields interesting conclusions. For an employee working full-time in a standard working time system (i.e., working an average of 8 hours per day in a five-day work week), the total working time will be exactly 2,008 hours. This information is crucial for those earning the lowest wages who are looking for legal ways to increase their income.
Negotiating the Form of Remuneration with the Employer
Labor law provisions give both parties to the employment relationship freedom in determining the method of remuneration. While a monthly rate is the most popular option, there is nothing to prevent specifying an hourly rate in the employment contract. However, choosing this option comes with some variability: due to the different number of working days in each month, the amount of transfers from the employer will fluctuate.
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Let’s consider a concrete example. Jan Kowalski, working as a warehouse worker full-time, agreed with his boss on a fixed monthly salary of 5,500 złoty gross. Regardless of whether the month is long or short, and how many working days it contains, the same amount is always credited to his account. His colleague, Jerzy Nowak, employed in the same position and with the same working hours, negotiated an hourly rate of 35 złoty gross.
In October 2025, which has a lot of working days (23), Jerzy will work 184 hours, which will result in a payment of 6,440 złoty. However, in November 2025, where there are only 18 working days (due to holidays), his working time will be 144 hours, giving him earnings of 5,040 złoty.
Comparing both gentlemen over this two-month period: Jan Kowalski will receive a total of 11,000 złoty gross (twice 5,500 złoty). Jerzy Nowak, on the other hand, will earn a total of 11,480 złoty gross. The difference in favor of the “hourly” employee is 480 złoty, despite performing the same work during the same period. This example illustrates that, although the hourly rate means less stability in monthly income, it may prove to be more financially beneficial in the long run.
Expert Opinions and Court Rulings
Both legal scholars and courts agree on the admissibility of using an hourly rate in employment contracts. The Labor Code does not impose a strict requirement to use a monthly rate.
As commentators note, including M. Zieleniecki in his commentary on the Labor Code:
“The time-based method involves linking the amount of remuneration to the time worked. Remuneration corresponds to the product of the wage rate and the number of time units worked during the period for which it is calculated. In Polish tradition, when determining the amount of remuneration using the time-based method, monthly or hourly rates are usually used, which is also suggested by the legislator in some provisions of the Labor Code (e.g., Art. 81 § 1, Art. 1511 § 3, Art. 1515 § 3 of the Labor Code). However, there is no obstacle to relating wage rates to other units of time, e.g. weeks or days.” (see M. Zieleniecki [in:] A. Sobczyk (ed.), Labor Code. Commentary, 7th ed., 2025, Art. 78.)
This position is also confirmed by case law.
The Supreme Court in its judgment of February 6, 2025 (case file I PSKP 36/24) clearly stated that the parties to the employment relationship may agree on hourly remuneration. In the case considered, despite the existence of a written agreement stipulating a monthly rate, the court considered the oral arrangements of the parties regarding hourly billing to be binding, giving credence to the testimony. However, it should be emphasized that relying on oral, unofficial arrangements is risky and not recommended, as the outcome of the evidentiary proceedings is never certain in the event of a dispute.
The State Labor Inspectorate’s Position and Employee Benefit
The State Labor Inspectorate takes a rather cautious approach, suggesting that using the minimum hourly rate in employment contracts is risky if it would lead to a payment lower than the statutory monthly minimum in a given month.
However, this view seems to overlook one of the fundamental rules of labor law – the principle of employee privilege. According to this principle, solutions more favorable to the employee than those provided for in the laws are fully permissible. Each employee must therefore calculate for themselves what is better: a stable amount of 4,806 złoty gross each month, or a higher annual income, but with fluctuating payments in individual months.
Profit Calculation: Is a “13th Month Salary” Possible in 2026?
The math in this case is relentless and favors the hourly rate.
Assuming a minimum wage in 2026 at 4,806 złoty, a full-time employee will earn a total of 57,672 złoty gross for the year (4,806 złoty multiplied by 12 months).
However, if the same employee opts for an hourly rate of 31.40 złoty (the statutory minimum hourly rate for 2026) and works a nominal working time of 2,008 hours, their annual income will be exactly 63,051.20 złoty (31.40 złoty multiplied by 2,008 hours).
The difference is significant. An employee paid hourly will earn 5,379.20 złoty more than their colleague on a monthly rate, despite both being employed at minimum rates, one monthly and the other hourly. Considering that the monthly minimum is 4,806 złoty, this surplus exceeds the value of a full salary! Therefore, it is worth considering renegotiating the terms of the contract now, before the start of 2026, or – when taking on a new job – requesting an hourly rate.
What About Those on Civil Law Contracts?
Good news also applies to contractors. Individuals employed under a contract for services (or a service agreement), for whom the minimum hourly rate mechanism was primarily created, will also benefit from this. In 2026, assuming they work the same number of hours as a full-time employee, they will earn more than employees on a minimum monthly wage. These regulations apply to individuals who are not running a business and self-employed individuals (entrepreneurs who do not employ employees and do not enter into contracts with contractors).
Act of June 26, 1974 – Labor Code (consolidated text: Journal of Laws of 2025, position 277).
Act of October 10, 2002 on the minimum wage (consolidated text: Journal of Laws of 2024, position 1773).
Regulation of the Council of Ministers of September 11, 2025 on the amount of the minimum wage and the minimum hourly rate in 2026 (Journal of Laws of 2025, position 1242).
