Photomultipliers are commonly used in commercial PET scanner as devices which convert light produced in scintillator by gamma quanta from positron-electron annihilation into electrical signal. For proper analysis of obtained electrical signal, a photomultiplier gain curve must be known, since gain can be significantly different even between photomultipliers of the same model. In this article we describe single photoelectron method used for photomultipliers calibration applied for J-PET scanner, a novel PET detector being developed at the Jagiellonian University. Description of calibration method, an example of calibration curve and gain of few R4998 Hamamatsu photomultipliers are presented.