Minimum hourly rate 2026: who it covers

The minimum hourly rate in 2026 is PLN 31.40 gross for every hour worked under a mandate contract (umowa zlecenie) or a service contract, the same for Poles and foreigners. Under an employment contract a different guarantee applies: a minimum monthly salary of PLN 4806 gross for full-time work.

Minimum hourly rate vs minimum salary

The two guarantees differ like this:

Both amounts are set every year. The rules do not differentiate by citizenship, so a foreigner working in Poland has the same protection as a Pole.

Who is not covered by the rate guarantee

The act excludes several types of contracts from the minimum hourly rate:

• contracts between private individuals who do not run a business,
• contracts paid solely on commission, where the contractor decides the place and time of the work themselves,
• contracts for round-the-clock personal care.

A specific-task contract (umowa o dzieło) is not among the contracts covered by the rate. When the work consists of repetitive tasks rather than delivering a specific result, a specific-task contract is the wrong form, as covered in the article on a specific-task contract for a foreigner's job.

Recording hours under a mandate contract

The parties to a mandate contract agree how the number of hours worked is confirmed: in writing, electronically or in documentary form. The records are kept for 3 years from the day the pay became due.

A mandate contract usually states three pieces of information relevant to the rate:

1. The hourly rate given as a gross amount.
2. The method of recording hours, for example an attendance list or an electronic system.
3. The payment date.

Why a fixed salary gives a different rate each month

Under an employment contract the monthly salary is fixed, but the number of hours to be worked is not. The full-time working time norm depends on the working days and holidays in a given month. In 2026 it looks like this:

That gives 2008 hours over 251 working days a year. The effect: the same salary means a higher hourly rate in a 160-hour month than in July, when there are 184 hours. At the minimum salary on an employment contract, the calculated hourly rate comes out lower than PLN 31.40, because the two guarantees are calculated by different rules. Under a mandate contract the full-time norm does not matter, because the number of hours follows from the contract, and every hour worked is paid at least the minimum rate.

How to convert a salary into an hourly rate

• From salary to rate: divide the gross pay for the month by the working time norm for that month.
• From rate to salary: multiply the gross rate by the number of hours from the schedule. The result changes together with the number of hours.

The norm for any period is calculated as follows: 40 hours for every full week plus 8 hours for every additional working day from Monday to Friday, minus 8 hours for every holiday falling on a day other than Sunday. How the gross amount becomes the pay on your account is described in the article on net and gross salary.

How to compare an hourly offer with a monthly one

Always compare gross amounts and the same number of hours. An offer with a monthly salary and an offer with an hourly rate give a different result in February and in July. Under an employment contract, overtime carries an allowance, covered in the article on overtime pay. Under a mandate contract the Labor Code does not provide for an overtime allowance, unless the parties write it into the contract. Every hour covered by the guarantee must be paid at least the minimum rate.

Temporary job offers with a position description are on the job offers page. Check the contract form and the rate in the contract before signing it.

Frequently asked questions

What is the minimum hourly rate in 2026?

In 2026 the minimum hourly rate is PLN 31.40 gross. It applies to a mandate contract and a service contract, not to an employment contract.

Does a foreigner on a mandate contract get the same rate as a Pole?

Yes. The rules on the minimum rate do not depend on citizenship, so a foreigner on a mandate contract is entitled to at least PLN 31.40 gross per hour in 2026.

Do you have to keep hour records under a mandate contract?

Yes. The parties agree how the number of hours is confirmed, in writing, electronically or in documentary form, and the records are kept for 3 years from the day the pay became due.

How many hours do you have to work full-time in 2026?

From 160 to 184 hours a month, depending on the month. July has the most, and the year totals 2008 hours. Under a mandate contract the number of hours follows from the contract.

This text is for information only and describes general regulations. It is not tax or legal advice.

This text describes the general rules. What you are entitled to depends on your type of contract: an employment contract (umowa o pracę) or a contract of mandate (umowa zlecenie). Your own contract and payslip are what count.