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Minimum wage in 2023: overview

by Klaudia Kamińska-Kiempa

17 January 2023

3,490 zloty gross from January, and 3,600 zloty gross from July. This is the minimum wage in 2023.

What does it mean for enterprises? Check how the minimum wage increase has affected the calculation of contributions and employer costs.

Minimum wage in 2023

The minimum wage is the lowest amount the employer must pay the employee for his or her work – importantly, under an employment contract.

The 2023 minimum wage was set in a regulation of the Council of Ministers [1], which became law on 1 January 2023.

Minimum wage in 2023 – how much is it?

Until the end of 2022, the minimum wage was 3,010 zloty gross. It will increase twice in 2023 – the first time by 480 zloty and then by 110 zloty.

Minimum wage 2023

3,490 zloty gross – from 1 January 2023
3600 zloty gross – from 1 July 2023

This is an increase by 16-20% compared to 2022.

How much is the minimum hourly rate in 2023?

Not only the minimum monthly wage, but also the minimum hourly rate increases in 2023. It was 19.70 zloty gross in 2022. How much will it be now?

Minimum hourly rate 2023

22.80 zloty gross – from 1 January 2023
23.50 zloty gross – from 1 July 2023

Minimum wage in 2023 – how much are social insurance contributions?

A higher minimum wage means higher costs for the employer. In 2023, the total cost of an employee who earns the minimum wage will increase by more than 700 zloty, compared to 2022.

Minimum wage 2023 vs. health insurance contribution

Increased minimum wage in 2023 has also led to a significant increase in the health insurance contribution.

For sole proprietors – except those who pay flat tax on gross income – the health insurance contribution in 2023 will be:

314.10 zloty – from 1 January,
324 zloty – from 1 July.

The health insurance contribution for sole proprietors who pay flat tax on gross income is calculated on the basis of the average salary in the fourth quarter of the previous year. This means that the contribution will be calculated during 2023.

Minimum wage 2023 vs. preferential social insurance contribution (abbreviated in Polish as ZUS)

Sole proprietors who enjoy a preferential social insurance regime will also pay more for social insurance. Those starting a sole proprietorship are eligible for a preferential social insurance regime for the first 24 months.

The preferential social insurance contribution is calculated as 30% of the minimum wage. Therefore, it will be 1,047 zloty from 1 January 2023, and 1,080 zloty from 1 July. This is an increase by almost 20% compared to 2022.

Why has the minimum wage increased in 2023?

The minimum wage will increase twice in 2023 – in January and in July. Why?

The Minimum Wage Act [2] says that if the consumer price index forecast for the next year is 105% or more, the minimum wage changes twice – from 1 January and 1 July.

This is why the minimum wage will increase twice in 2023 – as the consumer price index is to reach almost 110%.

Legal basis:

[1] Regulation of the Council of Ministers of 13/09/2022 on the minimum wage and the minimum hourly rate in 2023.

[2] Minimum Wage Act of 10 October 2002, Article 3.

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Klaudia Kamińska-Kiempa

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