Poland's minimum wage goes up to PLN 4,950 gross per month on 1 January 2027, a PLN 144 increase on 2026. If you employ people, that's a payroll question. If you run a JDG (jednoosobowa działalność gospodarcza, a Polish sole proprietorship), it's also a ZUS question: several of your social security and health contributions are pegged directly to the minimum wage.
For most sole proprietors the increase is small: roughly PLN 13 a month on preferential ZUS. The catch is timing. Different contributions change in different months, and in one specific setup, where you combine a part-time job with your own business, the new minimum wage can cost you around PLN 2,000 a month.
Here's what's linked to the minimum wage, the new amounts line by line, when each one applies, and where people usually get caught out.
Poland's 2027 minimum wage: PLN 4,950
The amount comes from the Council of Ministers regulation of 14 September 2026 (Journal of Laws 2026, item 1213). Unions and employers couldn't agree in the Social Dialogue Council, so the government set the figure itself and kept its original proposal. The minimum hourly rate for certain civil-law contracts rises from PLN 31.40 to PLN 32.30.
For a sole proprietor, the minimum wage is an input in several places at once:
What How it's calculated 2026 2027 Preferential ZUS base 30% of minimum wage PLN 1,441.80 PLN 1,485.00 Mały ZUS Plus minimum base 30% of minimum wage PLN 1,441.80 PLN 1,485.00 Minimum health contribution (tax scale, flat tax) 9% of minimum wage PLN 432.54 PLN 445.50 Unregistered activity revenue limit 225% of minimum wage per quarter PLN 10,813.50 PLN 11,137.50 Employment + JDG threshold employment contribution base ≥ minimum wage PLN 4,806 PLN 4,950
Two things the minimum wage does not drive: full ZUS (duży ZUS), which is based on the forecast average salary, and the health contribution for lump-sum taxpayers (ryczałt), which is based on the Q4 average salary. Both will also go up in 2027, for different reasons. More on that below.
Preferential ZUS and Mały ZUS Plus: new amounts from January 2027
New businesses in Poland usually get six months of ulga na start (no social contributions) followed by 24 full months of preferential ZUS (preferencyjny ZUS, often called "small ZUS"). According to biznes.gov.pl, the preferential contribution base can't be lower than 30% of the minimum wage. In 2027 that's PLN 1,485.
Here's the breakdown of social contributions. The accident insurance rate of 1.67% applies to payers who register no more than nine people:
Contribution Rate 2026 2027 Change Pension (emerytalna) 19.52% PLN 281.44 PLN 289.87 +8.43 Disability (rentowa) 8.00% PLN 115.34 PLN 118.80 +3.46 Sickness (chorobowa, voluntary) 2.45% PLN 35.32 PLN 36.38 +1.06 Accident (wypadkowa) 1.67% PLN 24.08 PLN 24.80 +0.72 Total with sickness PLN 456.18 PLN 469.85 +13.67 Total without sickness PLN 420.86 PLN 433.47 +12.61
On preferential ZUS you don't pay the Labour Fund contribution (Fundusz Pracy), as long as your business is your only insurance title.
Mały ZUS Plus is the income-based relief available after the preferential period. Your base is calculated from the previous year's income. Per biznes.gov.pl, it can't fall below 30% of the minimum wage. So if your 2026 income was low, the floor for 2027 is the same PLN 469.85 (including sickness insurance).
When does it apply? The new base applies from contributions for January 2027. Sole proprietors pay by the 20th of the following month, so the first higher payment is due by 20 February 2027.
Example: a developer on lump-sum tax
Mark runs a software JDG, taxed at the 12% lump-sum rate, on preferential ZUS with sickness insurance. In 2026 he paid PLN 456.18 in social contributions. In 2027 he'll pay PLN 469.85.
Under ryczałt, social contributions you've paid are deducted from revenue. The higher contribution therefore trims his monthly tax advance slightly: 13.67 × 12% ≈ PLN 1.64. His real extra cost is about PLN 12 a month.
The amount isn't the risk. The standing bank transfer set to PLN 456.18 is. If nobody updates it, an arrear builds up from February. While you have arrears, ZUS can withhold sickness benefit.
Health contribution on the tax scale and flat tax: the new minimum starts in February
This is where the timing trips people up. For the progressive tax scale (skala podatkowa) and the 19% flat tax (podatek liniowy), the minimum health contribution is 9% of the minimum wage. However, as biznes.gov.pl explains, the relevant minimum wage is the one in force on 1 February, the first day of the contribution year. The contribution year runs February to January.
In practice:
Contribution for January 2027: minimum still PLN 432.54. It's the last month of the 2026/2027 contribution year.
Contribution for February 2027 (due 20 March): minimum PLN 445.50, which is PLN 12.96 more.
You pay the minimum whenever 9% of the previous month's income (tax scale) or 4.9% (flat tax) comes out lower. The minimum applies even if you made a loss.
Example: Anna is a freelance designer on the tax scale. In December 2026 her income was PLN 3,200. 9% of that is PLN 288, so for January 2027 she pays the minimum of PLN 432.54. If January's income is similar, her February contribution will be PLN 445.50. The new minimum also feeds into the annual health contribution reconciliation for the 2027/2028 contribution year.
Employment plus a JDG: where the minimum wage can cost the most
This section matters most for people with a job contract who also run a business on the side. Under Article 9(1a) of the Social Insurance System Act, you pay only the health contribution from your business if the contribution base from your employment contract is at least the minimum wage.
Drop below that, and social contributions from your JDG become mandatory.
An employer must raise a full-time salary to PLN 4,950. For part-time contracts, it only has to pay a pro-rata share of the minimum wage, so there's no obligation to lift your salary to PLN 4,950.
Example: three-quarter job plus your own company
Kate works 3/4 time for PLN 4,850 gross and runs a JDG. Her preferential period has ended.
2026: PLN 4,850 ≥ PLN 4,806, so she pays only health insurance from her business.
2027: PLN 4,850 < PLN 4,950, so from January she also owes social contributions from her JDG. That means either full ZUS (about PLN 2,052 a month including sickness and Labour Fund, per the draft budget) or Mały ZUS Plus if she qualifies.
A PLN 100 gap in salary turns into roughly PLN 2,000 a month in extra contributions. If this looks like you, talk to your employer about a raise to PLN 4,950, or run the numbers on a different setup.
Also watch months with unpaid leave or sick pay. Your employment contribution base can dip below the threshold in those months too. Confirm your specific case with ZUS or an accountant.
Full ZUS and lump-sum health contribution: rising, but not because of the minimum wage
To round out the picture:
Full ZUS is based on 60% of the forecast average salary in the budget act. The 2027 draft budget assumes PLN 10,033. That gives a base of PLN 6,019.80 and about PLN 2,052.15 in social contributions (with sickness and Labour Fund). It's still a draft, so the final amount depends on the budget as passed.
The lump-sum (ryczałt) health contribution depends on the Q4 2026 average salary. Statistics Poland (GUS) publishes it in January 2027, and only then will we know the three amounts for the PLN 60,000 and PLN 300,000 revenue thresholds.
Checklist: what to do before January 2027
Confirm your ZUS scheme (start-up relief, preferential, Mały ZUS Plus or full) and whether any relief ends in 2027.
Update standing transfers. Preferential ZUS: PLN 469.85 from January contributions (due 20 February). Minimum health contribution: PLN 445.50 from February contributions (due 20 March).
Employed and self-employed? Compare your gross salary with PLN 4,950. If it's lower, work out what JDG social contributions will cost you from January.
On Mały ZUS Plus, check that the base calculated from your 2026 income doesn't fall below PLN 1,485.
On lump-sum tax, plan to update your health contribution once GUS publishes the Q4 data in January.
Unregistered activity: the 2027 revenue limit is PLN 11,137.50 per quarter (Article 5 of the Entrepreneurs' Law).
Summary
For most sole proprietors, the jump to PLN 4,950 means an extra PLN 12–14 a month. That's +PLN 13.67 on preferential ZUS from January, and +PLN 12.96 on the minimum health contribution for the tax scale and flat tax from February. The people with the most at stake are those combining a part-time job with a business.
The usual mistake isn't the amount. It's the calendar: two changes, two different months, and a standing transfer nobody remembers. Biurko calculates your ZUS contributions for each month, deducts paid social contributions from your lump-sum tax base, and reminds you when a relief ends and when the Mały ZUS Plus deadline is coming up. It also prepares the monthly DRA declaration as a KEDU file, which you then submit yourself through ZUS's online portal (PUE ZUS). Try it free for 14 days at biurko.io.
This article is for information only and reflects regulations and official guidance available as of 23 September 2026. It isn't tax advice. For your individual situation, check with ZUS, a tax adviser or an accountant.
FAQ
How much is small ZUS in Poland in 2027?
In 2027, preferential social contributions are calculated on a base of PLN 1,485, which is 30% of the PLN 4,950 minimum wage. With voluntary sickness insurance that's PLN 469.85 a month; without it, PLN 433.47. The health contribution comes on top and depends on your tax form. The new amount applies from January 2027 contributions.
When does the higher health contribution start in 2027?
On the tax scale and flat tax, the minimum health contribution rises to PLN 445.50 starting with the February 2027 contribution, due 20 March. January 2027 still uses PLN 432.54, because the minimum is based on the minimum wage in force on 1 February, the first day of the contribution year.
Does the minimum wage affect full ZUS in Poland?
Not directly. Full social contributions are based on 60% of the forecast average salary set in the budget act. Under the 2027 draft budget, the base would be PLN 6,019.80 and social contributions about PLN 2,052.15 a month. The figure may change once the budget is passed.
Do I pay ZUS on my business if I also have a job in Poland?
You pay only the health contribution from your business if the contribution base from your employment contract is at least the minimum wage, which is PLN 4,950 in 2027. If you work part-time and earn less than that, you'll owe social contributions from your JDG as well, starting January 2027.
What is the unregistered activity limit in Poland in 2027?
The limit is 225% of the minimum wage per quarter, which is PLN 11,137.50 of revenue per quarter in 2027 (up from PLN 10,813.50 in 2026). If you exceed it, you have seven days to register a business in CEIDG, Poland's business register.