What Awaits Employers in Poland in 2026?

After a year marked by numerous amendments to labour law, 2026 begins with an even broader wave of legislative changes. With several changes expected to take effect as early as the first quarter, employers will need to monitor the proposed changes closely and be prepared to adjust to upcoming changes.

Pay transparency on the horizon

By the end of 2025, Poland implemented only a limited part of the UE Pay Transparency Directive, mainly covering gender-neutral job advertisement and obligation to inform about initial remuneration amount or range. Much broader obligations for employers are still ahead. In mid-December, the Ministry of Family, Labour and Social Policy presented a draft of the act expanding the implementation. Key changes include, e.g.:  

· evaluation of work or positions based on criteria (skills, effort, responsibility, working conditions) and subcriteria, regardless of the number of employees,

· an obligation to define objective and gender-neutral criteria for determining employee remuneration, remuneration levels, and remuneration increases,  

· the employees’ right to information on remuneration, including individual remuneration levels and average remuneration in a given job category (broken down by gender),  

· a ban on pay confidentiality clauses,  

· mandatory pay gap reporting for employers with over 100 employees.

Failure to comply with some of the new obligations may result in fines ranging from PLN 3,000 to PLN 50,000 (approx. EUR 710 – 11,850).  

The directive must be fully implemented by June 7, 2026, meanwhile the draft law is currently at the stage of public consultation.  

Electronic employment contracts

As of January 7, 2026 electronic system was launched to enable, in particular, employment and certain civil law contracts to be concluded, amended, and terminated electronically using standardised forms. Contracts will be signed via trusted digital tools. The solution is voluntary and aimed primarily at individuals and small businesses.

Reducing formality in employment relationships

A significant simplification in communication between employers and employees will result from the change from a “written form” requirement (hand-sign documents) to the so-called “paper or electronic form”.  

Certain activities that previously required a written form will be able to be carried out more quickly and easily, for example via email, provided that the message allows the employee’s identity to be clearly identified. It concerns, e.g. requests concerning working time (an individual work schedule, a reduced working week system, or work on weekends) or requests for time off to deal with personal matters.

The act will come into force on January 27, 2026.

Changes to the payout date for unused vacation leave

From January 27, 2026, the rules on paying equivalent for unused vacation leave also will change. Instead of being paid on the termination date, the equivalent will be paid on the employee’s salary regular payment date or if the effective termination date is later, until 10. day following termination, making settlements simpler for both employers and employees.

Company Social Benefit Fund: new rules for employee representation

Last but not least, changes have also been introduced to employee representation in matters related to the Company Social Benefits Fund (ZFŚS), which increase the required number of employee representatives to a minimum of two for activities such as: cooperating in the adoption of the rules of Company Social Benefits Fund, determining provisions of the remuneration rules regarding the fund contribution, or deciding not to establish the fund.  

These changes will also come into force on January 27, 2026.

Minimum wage reform – delayed implementation

Work is ongoing on legislation implementing the EU Directive on adequate minimum wages. The proposed rules provide for regular updates to the minimum wage. Depending on the forecast inflation rate for the following year, either once or twice a year. The reform also limits the components of remuneration that can be included in the minimum wage. Currently, in order to supplement the basic salary to the minimum wage level, the following may be added to the minimum wage: functional allowance, bonus, awards (except for jubilee awards). Under the new regulations, the possibility of adding the above components will be excluded.

As the implementation deadline passed in 2024, final legislation is expected to be adopted soon.

Changes in discrimination and mobbing

The draft of the new regulations aims to update the provisions concerning mobbing to make them more relevant to modern times. In particular, it defines which behaviours are to be classified as mobbing, including both verbal and non-verbal behaviours, while isolated incidents will not be considered mobbing. Under the draft act, employers are expected to introduce anti-mobbing procedures in work regulations or announcements, which will require a review of existing policies.  

At this stage, the draft of the act has not yet been submitted to the Polish Parliament.

The article was prepared by att. Marta Rogocz and att. Dominika Buchal from our Polish member firm Zawirska Ruszczyk. For any questions related to the Polish Labour Code or employment related topics, please reach out to them or to our representatives Patrycja Zawirska or Grzegorz Ruszczyk.