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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Poland /3. Payroll and particular aspects of employee remuneration / 3.1 National minimum wage

3.1 National minimum wage

Poland

3.1�� National minimum wage

Poland has a legally enforceable minimum wage. From 1 January 2025, the minimum wage is PLN 4,666 (PLN 4,300 in 2024).

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Introduction

8.3 Social security penalties

11. Work permit assessment tool

6.1.1 EU social security agreement

4.4 Car allowance

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

6.2 Double tax relief

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

3.1 Salary advances

3.4 Private medical insurance

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

9.6.2 Holiday pay

2.1.1 Tax deduction cards

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)