Business Review Poland – February 2026

Remote work, accelerating digitisation, and tighter reporting expectations are reshaping how companies manage tax, compliance and payroll in Poland. Keeping up with these changes helps employers reduce risk, stay audit-ready, and avoid costly “surprises” when new rules meet real-life operating models.

In this February 2026 review, we summarise the key developments from the past month that are influencing business conditions in Poland.

Remote work from abroad and the new OECD update – key implications for employees and employers in Poland

The OECD’s updated Commentary (November 2025) gives tax authorities a more practical framework for assessing cross-border “work from anywhere” models—especially around permanent establishment (PE) risk and payroll taxation. For employers in Poland, the key is that outcomes increasingly follow economic reality: why the employee works abroad, whether the foreign home office is effectively “at the disposal” of the business, and whether the role supports revenue, local markets, or decision-making. The OECD points to ~50% of working time over 12 months as a signal for deeper analysis (not an automatic trigger), while reinforcing that salary taxation usually follows the place where work is physically performed, with added scrutiny around the 183-day rule, PE-linked duties, and evidence of actual work location.

Read the article for more details: Remote work from abroad: OECD 2025 guidance for Poland.

Sick leave (L4) changes in Poland 2026 – what employers need to know

The 2026 reform clarifies how medical certificates (e-ZLA/L4) are verified and when behaviour during sick leave can lead to loss of sickness benefit — making documentation discipline and manager behaviour central risk areas. Key milestones are:

• The sick leave (L4) changes in Poland in 2026 structure checks of certification/issuance and strengthen the framework for inspections of how sick leave is used.
• From 13 April 2026, the statutory definitions of gainful work and activity inconsistent with the purpose of sick leave — and the clearly described inspection powers — become central for HR/payroll practice.
• From 1 January 2027, companies should be ready for multi-employment scenarios and information duties related to sick leave issued under another insurance title.

For HR and payroll teams, the practical focus should be inspection readiness, controlled communication with employees on leave (no task assignments), and a clean internal workflow for collecting and archiving evidence.

Read the article for more details: Sick leave changes in Poland 2026 – what employers need to know.

Fixed establishment (FE) for KSeF – Ministry of Finance guidance and practical implications

With the National e-Invoicing System (KSeF) generally required from 1 February 2026, foreign entities selling in Poland must assess whether they have a fixed establishment (FE; Polish: stałe miejsce prowadzenia działalności – SMPD) in Poland and — crucially — whether it actively participates in a given transaction. The Ministry of Finance guidance (28 January 2026) emphasises a transaction-by-transaction approach: KSeF is typically mandatory only where (1) an FE exists in Poland and (2) that FE genuinely contributes to performing the supply. The guidance also helps distinguish active vs passive FE, and organises analysis around three practical pillars — human/technical resources with real control, a structure enabling the supply (not merely admin/support), and sufficient permanence — which is particularly relevant for models involving warehousing, contract manufacturing, permanent teams, or shared service centres.

Read the article for more details: Fixed establishment (FE) for KSeF in Poland (MoF 28 Jan 2026).

The Ministry of Finance regulation extends the JPK_CIT submission deadline – what changes in 2026?

A regulation dated 16 February 2026 (published 19 February 2026) extends the JPK_CIT deadline for submitting accounting books for CIT purposes — primarily helping first-wave taxpayers stabilise systems and reconcile data before the first mandatory filing. The deadline shifts from the CIT return deadline (typically the end of month 3 after year-end) to the end of month 7 after year-end — which for calendar-year taxpayers means 31 July 2026. The change mainly affects groups and large entities within the initial rollout (e.g., tax capital groups, entities exceeding revenue thresholds, and certain active VAT payers), and it remains transitional while legislative work continues (including draft UD350) to embed a longer deadline more broadly.

Read the article for more details: JPK_CIT submission deadline in Poland extended .

Changes to mobbing rules and digitalisation in Polish labour law

Two parallel labour-law developments matter for employers: (1) a new draft on mobbing (UD183, published 3 February 2026) and (2) Labour Code changes already effective from 27 January 2026 that further enable digitalisation of HR formalities. The updated mobbing draft reshapes liability dynamics by setting a minimum compensation threshold (now not less than six times the statutory minimum wage) and allowing employer recourse against the perpetrator—while not providing an explicit “safe harbour” for employers based on preventive measures, which elevates the importance of governance and internal procedures. Separately, the January amendment adjusts the timing of payment for unused leave equivalents, expands employee representation rules in Company Social Benefits Fund (ZFŚS) matters where no union operates, and permits a wider range of HR actions to be handled electronically (including certain applications and consultation steps), supporting faster, more auditable workflows.

Read the article for more details: Changes to mobbing rules and digitalisation in Polish labour law.

February 2026 shows that businesses in Poland must manage several shifts at once: HR changes (including pay transparency), further digitalisation of tax reporting (KSeF, JPK_VAT), and higher costs such as Social Insurance Institution (ZUS) contributions. This increases the need for clear, well-organised processes across HR & payroll and VAT compliance, while workforce mobility keeps OECD guidance and double tax treaties (DTAs) firmly in focus.

At getsix®, we support companies by providing a full range of services in accounting in Poland, taxes, HR and payroll Poland, as well as company registrations, administrative support, reporting and international consulting both in Poland and abroad.

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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