The Polish government has adopted the draft budget act for 2027 and announced the figures that drive many business obligations: the minimum wage, the forecast average salary and the macroeconomic assumptions. Based on these numbers it is already possible to calculate next year's ZUS contributions, estimate labour costs and see which tax thresholds will be recalculated. Below is a summary of the key changes and what is worth preparing before the end of this year.

Minimum wage 2027: PLN 4,950 gross

The Council of Ministers set the minimum monthly wage from 1 January 2027 at PLN 4,950 gross and the minimum hourly rate for contracts of mandate at PLN 32.30. This is an increase of PLN 144 compared with 2026 (PLN 4,806), roughly 3 percent. The rise applies for the whole year, with no mid-year second step.

For employers this means not only a higher base salary for the lowest earners, but also higher derived benefits that are calculated from the minimum wage:

  • night work allowance,
  • the minimum basis for sick pay and benefits,
  • severance pay in collective redundancies (capped at 15 times the minimum wage),
  • amounts protected from salary deductions.

If employment contracts state the amount of PLN 4,806 rather than a formula referring to the "minimum wage", annexes need to be prepared before the end of December.

ZUS contributions for entrepreneurs in 2027

The social contribution basis for sole traders on the standard scheme is 60 percent of the forecast average salary. The draft budget for 2027 assumes PLN 9,971, which gives a basis of PLN 5,982.60. Social contributions, including voluntary sickness insurance and the Labour Fund, will amount to about PLN 2,039 per month, roughly PLN 113 more than in 2026. Over a year this adds up to more than PLN 1,350 of extra cost, before the health contribution is even considered.

Other thresholds linked to the minimum wage will change as well:

  • Preferential ZUS (first 24 months of business): basis of 30 percent of the minimum wage, i.e. PLN 1,485, social contributions of about PLN 470 per month.
  • Minimum health contribution: 9 percent of 75 percent of the minimum wage, about PLN 334 per month for low-income taxpayers on the tax scale or flat tax.
  • Small ZUS Plus: basis calculated from 2026 income, but not lower than 30 percent of the minimum wage and not higher than 60 percent of the forecast average salary.

The final figures will be confirmed by the enacted budget act, but in recent years the draft values have not been changed during parliamentary work.

Tax thresholds converted at the October exchange rate

Many thresholds in income taxes and VAT are expressed in euro and converted at the NBP average rate of the first working day of October of the preceding year. The rate of 1 October 2026 will therefore decide who can use the following schemes in 2027:

  • Small taxpayer for PIT and CIT – gross revenue up to EUR 2 million; grants the 9 percent CIT rate and quarterly advance payments.
  • Small taxpayer for VAT – EUR 2 million; allows the cash method and quarterly settlements.
  • Lump-sum tax on recorded revenue – EUR 2 million of revenue in the previous year.
  • One-off depreciation – EUR 50,000 per year for small taxpayers and start-ups.
  • Obligation to keep full accounting books – EUR 2.5 million of revenue for individuals and partnerships.

If your company is close to one of these limits, it is worth reviewing 2026 revenue now and, where possible, planning the timing of invoices around the year end.

What stays the same

The draft budget does not change the PIT tax scale. The tax-free amount remains PLN 30,000, the 32 percent bracket still starts at PLN 120,000 of income and the flat rate stays at 19 percent. VAT rates of 23 and 8 percent and the solidarity levy rules also remain unchanged.

Checklist for the end of 2026

  1. Review employment and mandate contracts for minimum amounts and prepare annexes from January.
  2. Update the payroll budget for higher employer ZUS contributions and derived benefits.
  3. Calculate your 2027 ZUS contributions and compare the options: standard ZUS, Small ZUS Plus, preferential ZUS.
  4. Check whether 2026 revenue will exceed the small taxpayer, lump-sum and full accounting thresholds.
  5. Consider changing your form of taxation – the decision must be filed by the 20th day of the month following the first revenue in 2027.

Every year LinTax prepares a simulation of next year's burdens for its clients. If you want to see how the 2027 budget affects your business, contact us or log in to the LinTax Cloud client portal, where you can follow your settlements and contributions in real time.