September is the month when we learn two key figures affecting the cost of running a business in the coming year: the minimum wage and the projected average salary, which determines entrepreneurs' social security (ZUS) contributions. The amounts for 2027 are now known — and for many businesses they mean budget updates are necessary.

Minimum Wage 2027: PLN 4,950 Gross

Since the Social Dialogue Council failed to reach a common position, the Council of Ministers set the minimum wage by regulation. From 1 January 2027:

  • the minimum monthly wage will be PLN 4,950 gross — an increase of PLN 144 (approx. 3%) compared to PLN 4,806 in 2026,
  • the minimum hourly rate for civil-law contracts will rise to PLN 32.30 gross.

Trade unions had demanded an increase to at least PLN 5,200, while employers' organisations advocated a much smaller rise. The final amount is closer to employers' expectations, but it still translates into a real increase in labour costs.

What Does the Minimum Wage Increase Mean for Employers?

A higher minimum wage affects more than base salaries. It also determines a number of other benefits and thresholds, including:

  • the night-work allowance,
  • the minimum basis for sickness benefit calculation,
  • amounts of salary protected from deductions,
  • the maximum severance pay in collective redundancies.

Employers with staff earning the minimum wage should prepare contract annexes and update their remuneration policies before the end of the year.

Entrepreneurs' ZUS Contributions in 2027 — Another Record

The contribution basis for entrepreneurs paying standard (full) ZUS is 60% of the projected average salary. According to the draft budget act for 2027, this projection is PLN 9,971 (versus PLN 9,420 in 2026). In practice this means:

  • a contribution basis of PLN 5,982.60 (PLN 5,652 in 2026),
  • total social contributions with voluntary sickness insurance and the Labour Fund: approx. PLN 2,039.46 per month (PLN 1,926.76 in 2026),
  • an increase of approx. PLN 112.70 per month, i.e. over PLN 1,352 per year.

The health insurance contribution must be added on top — it is calculated separately and depends on the chosen form of taxation and the income or revenue earned.

Preferential ZUS Also Going Up

Entrepreneurs in their first years of business, who pay contributions based on 30% of the minimum wage, will also pay more. The basis will rise to PLN 1,485 (30% of PLN 4,950), which gives approx. PLN 469.85 in monthly social contributions, compared to approx. PLN 456.18 in 2026.

The rules of the Mały ZUS Plus relief remain unchanged — entrepreneurs whose revenue in the previous year did not exceed PLN 120,000 may still pay social contributions on an income-dependent basis. Bear in mind, however, that under the current rules the minimum health contribution also rises together with the minimum wage, as its basis for most entrepreneurs is linked to the minimum salary.

How to Prepare Your Business?

Before the end of 2026 it is worth:

  • including higher ZUS contributions and payroll costs in the 2027 budget,
  • reviewing the profitability of your chosen form of taxation — the health contribution differs between the tax scale, flat tax and lump-sum taxation,
  • checking whether your business qualifies for contribution reliefs (start-up relief, preferential ZUS, Mały ZUS Plus, contribution holidays),
  • preparing contract annexes for employees paid the minimum wage and updating rates in civil-law contracts.

The final, official ZUS contribution amounts for 2027 will be confirmed once the budget act is passed, but past practice shows that the average salary projection from the draft budget rarely changes. Our office monitors the legislative process on an ongoing basis and will keep you informed of the final figures.