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).

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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).

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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.

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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.

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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.

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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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