Labour law in Poland 2026 – Changes that will affect your firm’s HR and payroll accounting
From 2026, several labour law amendments in Poland will directly affect payroll processing, payroll reporting and employer compliance.
While many of these changes may appear technical at first glance, they require concrete updates to payroll parameters, internal processes and documentation — especially for employers managing payroll in Poland or operating international payroll structures.
Below, we summarise the key labour law changes effective in 2026 and highlight what employers should update in payroll reporting and processing (and where a process review may be required).
Minimum wage increase in Poland (effective from 1 January 2026)
From 1 January 2026, the minimum wage will be PLN 4,806.00 gross.
The minimum hourly rate will increase accordingly, from 1 January it will be PLN 31.40 gross.
The increase in the minimum wage will have an impact on other benefits determined on its basis, such as night work allowance, the minimum amount of the sickness benefit calculation basis, or the amount free of deductions.
Minimum hourly rate for mandate contracts (civil law contracts)
The minimum remuneration for a mandate contract per hour cannot be lower than PLN 31.40 gross.
Gender-neutral job titles in job advertisements
On 24 December 2025, provisions of the Labour Code introducing the obligation to use gender-neutral job titles in job advertisements came into force.
This requirement did not apply to employee documents. In employment contracts, employment certificates and internal regulations, it was necessary to use names corresponding to the gender of a specific employee, in accordance with the rules of the Polish language.
New rules for calculating length of service (seniority)
From 2026, the rules for determining length of service will change. Length of service will include not only periods of employment under an employment contract, but also work under civil law contracts and running a sole proprietorship, provided that during these periods the person was subject to pension and disability insurance.
The new regulations also cover, among other things, agency contracts, the status of a cooperating person, certain forms of membership in cooperatives, and gainful employment performed abroad on a basis other than an employment relationship.
The change affects the length of holiday leave, the length of notice periods and the right to seniority allowances, severance pay and jubilee awards. The regulations are being implemented in stages: from 1 January 2026 in the public sector and from 1 May 2026 in the private sector.
The periods to be included in the length of service will be confirmed by the Social Insurance Institution, and in the absence of data, the employee will be able to prove them on the basis of their own documents, in particular those confirming the payment of contributions.
Payment rules for cash equivalent of unused holiday leave
From 27 January 2026, the rules for the payment of cash equivalent for unused holiday leave will change. According to the new regulations, the employer will be obliged to pay the equivalent on the date of payment of remuneration, in accordance with the rules in force at the workplace.
If the date of payment of remuneration is before the date of termination or expiry of the employment relationship, the equivalent must be paid within 10 days of that date. If the agreed payment date falls on a public holiday, payment will be made on the day preceding that date.
Electronic form for selected labour law activities
From 27 January 2026, regulations will come into force that will allow the use of electronic forms for selected labour law activities. The new solutions will be optional – in each specified case, the employer or employee will be able to choose between paper or electronic form.
The use of electronic form will only cover enumerated activities, including, among others, the transfer of monitoring information, notification of the transfer of the workplace to another employer, consultation with the trade union on the intention to terminate an employment contract, and the submission of selected employee requests, such as requests for time off for overtime or unpaid leave.
Holiday benefit obligations in 2026
Companies with less than 50 full-time equivalent employees as of 1 January 2026 are obliged to pay holiday benefit. However, by 31 January 2026, they may waive this obligation or reduce the amount of the benefit by providing this information to employees in writing the latest keeping the above-mentioned deadline.
The amount of holiday pay in 2026 is PLN 2,723.40 gross. The allowance is paid once a year to each employee taking out a holiday of at least 14 consecutive calendar days. The amount of holiday pay is still subject to change.
Company Social Benefit Fund (ZFŚS) rules
Companies employing at least 50 employees as of 1 January 2026 are obliged to establish a Company Social Benefit Fund (ZFŚS).
However, the company may resign from setting up the Company Social Benefit Fund by adding a statement in the salaries policy regulation and by informing employees by 31 January 2026 in a customary already applied manner. We would like to remind you that the amendments to the regulations enter into force within 14 days from the date of their introduction.
The amount of the contribution to the Company Social Benefit Fund for a full-time position in 2026 is PLN 2,723.40 gross.
The amount of the contribution to the Social Fund (ZFŚS) may still change.
Registration of contracts for specific work with the Social Insurance Institution (ZUS)
Since 1 January 2021, employers are obliged to register contracts for specific work with the Social Insurance Institution. It is also expected that these contracts will be subject to inspections by the Social Insurance Institution (ZUS).
Social Insurance Institution (ZUS) contribution limits for 2026
The limit on the annual basis for calculating contributions to pension and disability insurance, which cannot exceed thirty times the forecasted average monthly salary in the national economy for a given calendar year, will be PLN 282,600.00 gross in the year 2026.
The upper monthly limit for the basis of voluntary sickness insurance will be PLN 23,550.00 gross. The limitation for voluntary sickness insurance applies, among others, to self-employed individuals, their co-workers, and contractors.
Detailed information on contribution bases, applicable limits and ZUS contribution amounts for 2026, particularly from the perspective of entrepreneurs, can be found in our article: Social Insurance Institution (ZUS) contributions in Poland in 2026 – current bases, limits, and contribution amounts for entrepreneurs.
Public holidays in Poland in 2026
| Date | Day | Holiday |
|---|---|---|
| 1st of January | Thursday | New Year’s Day |
| 6th of January | Thursday | Epiphany |
| 5th of April | Sunday | Easter |
| 6th of April | Monday | Easter Monday |
| 1st of May | Friday | Labour Day |
| 3rd of May | Sunday | Constitution Day |
| 4th of June | Thursday | Corpus Christi |
| 15th of August | Saturday | Assumption of the Blessed Virgin Mary |
| 1st of November | Sunday | All Saints’ Day |
| 11th of November | Wednesday | Independence Day |
| 24th of December | Thursday | Christmas Eve |
| 25th of December | Friday | Christmas Day |
| 26th of December | Saturday | Christmas Day |
We would like to remind you that, according to the current legislation, for a public holiday falling due on a Saturday, the employer is obliged to give the employee another day off in the chosen in the company payroll cycle.
For a detailed breakdown of public holidays in Poland in 2026 — including the holiday calendar, working hours, rules for taking days off and how to handle holidays falling on Saturdays — see our dedicated article: Public holidays in Poland in 2026.
What employers should do now
Although the changes above stem from labour law, their practical impact is largely felt in payroll processing and payroll reporting. To prepare for 2026, employers should validate payroll parameters, working time calendars and termination payroll rules, and ensure their HR documentation and payroll workflows remain consistent.
For international companies managing payroll in Poland (including payroll outsourcing models), early preparation helps reduce compliance risk and avoid corrections after payroll runs.
Payroll impact summary – labour law changes in Poland 2026
| Area | What changes in 2026 | Payroll action required |
|---|---|---|
| Minimum wage | New minimum wage and hourly rate | Update payroll parameters and validations |
| Mandate contracts | Higher minimum hourly rate | Verify hourly rates and time records |
| Length of service | Expanded periods included | Update employee data and entitlement rules |
| Unused holiday leave | New payout deadlines | Adjust termination payroll timing |
| Electronic HR activities | Optional electronic form | Align payroll documentation and audit trails |
| ZUS contribution limits | New annual and monthly caps | Update contribution limits in payroll system |
| Public holidays | Updated holiday calendar | Adjust working time and payroll settlement periods |
For employers managing payroll in Poland, early preparation for the 2026 changes helps reduce compliance risk and avoid payroll corrections. If you would like support with payroll processing or payroll reporting in Poland, our team can assist with implementation and ongoing compliance. Contact us.