Back in 2017, we covered programmer salaries in Poland when the market was reporting 7% year-on-year growth and junior pay around 5,000 PLN. Since then, the market went through the 2020-2022 boom and, according to 2025 industry reports, entered a “return to stability” phase. Here’s an updated 2025-2026 breakdown by experience, specialisation, city and contract type, plus how the PIP 2026 reform affects B2B programmer income.
- UoP vs B2B pay
- Salaries by specialisation
- Which city pays the most
- What’s happening in the market in 2025-2026
- B2B pay and the PIP 2026 reclassification risk
- FAQ
UoP vs B2B pay
The Polish IT market is unusual in that B2B contracts (working through your own sole proprietorship, JDG) are common even for rank-and-file developers, not just top management. The difference between an employment contract (umowa o pracę, UoP) and B2B is that the B2B figure is net invoice revenue before the contractor’s own taxes and contributions, which is why it’s typically 30-60% higher in nominal terms.
According to Bulldogjob’s 2025 IT Community Report, across all specialisations on average:
| Level | UoP (net take-home) | B2B (net on invoice) |
|---|---|---|
| Junior | ~5,500-6,500 PLN/month | limited use; often ≤10,000 PLN |
| Mid | ~9,000-10,000 PLN/month | ~15,000-17,000 PLN/month |
| Senior | ~13,000-15,000 PLN/month | ~23,000-26,000 PLN/month |
Salaries by specialisation
Not every specialisation is paid equally. According to Justjoin.it and Edge1s for 2025, at mid and senior level (net on invoice, B2B):
| Specialisation | Mid (B2B) | Senior (B2B) |
|---|---|---|
| Backend (Java/Python) | ~17,600-19,900 PLN | ~23,500-25,500 PLN |
| DevOps/Cloud | ~22,000 PLN | ~26,600 PLN |
| Mobile | ~16,100 PLN | ~27,400 PLN |
| Frontend | ~14,000-15,200 PLN | ~23,000-24,800 PLN |
| Fullstack | ~15,000-16,000 PLN | ~23,000-25,000 PLN |
| QA/Testing | ~12,000-15,000 PLN | ~18,000-21,000 PLN |
The top earners in 2025 weren’t “classic” developers but architects (senior B2B median ~30,200 PLN), ERP specialists (~29,400 PLN), and security specialists (~27,300 PLN). The fastest-growing pay in 2025 was in AI/ML (+15% year-on-year) and DevOps.
Which city pays the most
According to Bulldogjob’s 2025 data, average UoP salary (net) by city:
| City | Average UoP salary (net) |
|---|---|
| Kraków | ~11,500 PLN |
| Warsaw | ~10,700 PLN |
| Wrocław | ~10,100 PLN |
| Tri-City (Gdańsk) | ~9,800 PLN |
In 2025, Kraków overtook Warsaw as Poland’s highest-paying IT city: the gap between Kraków and smaller cities reaches around 60%. Overall, specialists in Warsaw, Kraków and Wrocław earn 20-30% more than in smaller cities.
What’s happening in the market in 2025-2026
After the 2020-2022 boom, the market entered what industry reports (No Fluff Jobs) call a “return to stability”: average UoP salaries kept rising (from 9,239 PLN in 2024 to 10,159 PLN in 2025, net), while average B2B income didn’t grow for the first time: it actually dipped slightly (from 22,004 to 21,960 PLN net on invoice). Employers are now more selective, and strong pay growth remains concentrated in scarce niches: AI/ML, security, DevOps, architecture. Junior and mid-level specialists, especially in frontend and mobile, should expect more modest growth than in 2021-2022.
B2B pay and the PIP 2026 reclassification risk
Notice the phrase used throughout this article: “net on invoice under a B2B arrangement.” That exact model, working through your own JDG sole proprietorship but under conditions indistinguishable from an employment relationship (a single client, fixed hours, the client’s workplace and tools), is now at the centre of the PIP 2026 reform. Since 8 July 2026, the National Labour Inspectorate (PIP) has the power to reclassify such a contract into an employment contract via an administrative decision, without going to court, if it finds signs of subordination (one of the 4 defining features under Art. 22 § 1 of the Labour Code). The consequences include back-payment of ZUS contributions/tax and fines for the client (PLN 2,000-60,000 for a first violation, PLN 3,000-90,000 for a repeat one). More details in our series on the PIP 2026 reform.
FAQ
Is B2B always more profitable than an employment contract in IT? Nominally, yes: B2B invoice amounts are usually higher. But you need to factor in your own taxes, ZUS/NFZ contributions, no paid leave or sick pay, and, since 2026, the risk of reclassification under Art. 22 § 1 of the Labour Code.
Which Polish city currently has the highest IT salaries? As of 2025 data, Kraków, slightly ahead of Warsaw and Wrocław.
Which specialisation is growing the fastest? AI/ML and security specialists, with salary growth of around 15% year-on-year in 2025, against a backdrop of overall market stabilisation.
Bibliography and Legal Basis
- Bulldogjob, IT Community Report 2025 (bulldogjob.pl/it-report/2025).
- Justjoin.it, Salary Report 2025/2026 (justjoin.it/raport-wynagrodzen).
- No Fluff Jobs, Report: IT Job Market in Poland 2025/2026 (nofluffjobs.com).
- Act of 26 June 1974, the Labour Code, Art. 22 § 1: the criteria defining an employment relationship, central to the PIP 2026 reform.
Author: MojaFirma team.
*The figures quoted are approximate ranges from public industry reports, not official GUS statistics; actual pay depends on technology, company and negotiation. If you’d like to discuss your specific B2B contract situation in light of the PIP 2026 reform, feel free to book a free consultation with our team.*
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