Payroll

The right to receive remuneration for work performed is a fundamental, inalienable right of every employee, as expressed in the Polish Labour Code. The employer is obliged to pay the salary once a month, promptly after determining its full amount, but no later than within the first 10 days of the following calendar month.

Each year, the minimum wage and the minimum hourly rate are established. In 2026, the minimum wage is PLN 4,806.00 gross, and the minimum hourly rate is PLN 31.40 gross.

When calculating monthly remuneration, numerous factors affecting its amount must be taken into account, including base salary, night-shift pay, overtime supplements, seniority allowances, bonuses and awards, sick-leave pay and many others.

The calculation of employment remuneration and remuneration under civil-law contracts, determining the net amount from a given gross amount, and establishing the total cost of employment are helpful during contract negotiations with prospective employees.