The proposal for 2027

Following the annual procedure, the government has submitted its minimum wage proposal for 2027 to the Social Dialogue Council. The proposed increase is close to projected inflation — after two years of double-digit rises, the pace has clearly slowed. The final amount will be announced by regulation by 15 September 2026; if the Council reaches no agreement, the government sets it unilaterally, and it cannot be lower than the original proposal.

What does a minimum wage rise entail?

The minimum wage is the base for many other values. Rising with it are, among others:

  • the minimum hourly rate for mandate and service contracts,
  • preferential ZUS for new businesses (base = 30% of the minimum wage),
  • the night work allowance,
  • the minimum base for sickness and maternity benefits,
  • the maximum severance pay in collective redundancies (15× the minimum wage),
  • amounts of pay protected from bailiff deductions.

A new definition of the minimum wage

In parallel, work continues on implementing the EU directive on adequate minimum wages. The direction of change includes treating the minimum wage as base salary — without "topping it up" with function allowances, seniority bonuses or premiums. Employers who keep base salaries below the minimum and supplement them with allowances will need to rebuild their pay structures.

How to prepare your company

  • budget the 2027 payroll increase now — contributions and derivatives rise along with wages,
  • review mandate contracts against the new hourly rate,
  • check that base salaries in your pay grid are not below the minimum,
  • if you use preferential ZUS — account for the higher contribution base,
  • for client contracts billed at per-day rates, consider indexation clauses.

For our HR and payroll clients we prepare 2027 employment cost simulations as soon as the amount is officially confirmed. We follow the legislative process and will report the final figure.