The year 2026 will bring a number of significant changes in the area of HR and payroll. Although at first glance the number of new regulations may appear limited, their scope and operational impact will be substantial – affecting HR departments, management boards and finance teams alike.
Below we outline the key changes that should already be taken into account when planning HR and payroll processes for 2026.
Minimum wage in 2026
As of 1 January 2026:
- the statutory minimum wage will increase to PLN 4,806 gross,
- the minimum hourly rate for mandate contracts and service agreements will rise to PLN 31.40 gross.
An increase in the minimum wage affects not only the lowest salaries, but also a number of other payroll elements, including:
- allowances calculated on the basis of the minimum wage,
- the basis for certain employee benefits,
- statutory penalties and legal thresholds.
For many employers, this will require updates to HR and payroll systems as well as a review of internal salary structures.
New rules for calculating length of service – a major reform from 2026
One of the most far-reaching changes will be the expansion of periods included in an employee’s length of service:
- from 1 January 2026 – for public sector employers,
- from 1 May 2026 – for all other employers.
The following periods will be included in the length of service, among others:
- periods of running a sole proprietorship,
- cooperation in running a business,
- mandate contracts and agency contracts,
- membership in agricultural cooperatives,
- gainful employment performed abroad.
This change will directly affect employee entitlements linked to length of service, such as:
- the amount of annual paid leave,
- seniority-based allowances,
- notice periods,
- severance pay.
In practice, this may result in faster acquisition of employee rights and increased employment costs.
It is also important to note that:
- employees will submit an electronic application to the Social Security Institution (ZUS) via the PUE ZUS platform to confirm periods subject to social insurance,
- periods not recorded by ZUS (e.g. mandate contracts performed by students) will need to be documented individually,
- employees will have 24 months to submit documents in order to have their length of service recalculated by the current employer.
For employers, this means the need to develop procedures, verify documentation and adapt HR systems accordingly.
Clear rules for payment of unused leave compensation
Until now, employees typically received compensation for unused annual leave on their last day of employment. As of 27 January 2026, this approach will change.
An amendment to the Polish Labour Code signed in early January does not abolish the right to such compensation, but changes the timing of payment. Instead of always being paid on the termination date, the compensation will be settled:
- in line with the regular payroll payment date, or
- at the latest within 10 days from the termination of the employment contract.
Employee representation in matters related to the Company Social Benefits Fund (ZFŚS)
New regulations provide that, where no trade unions operate at an employer, matters related to the Company Social Benefits Fund must be agreed with an employee representation consisting of at least two employees.
Previously, one employee representative was sufficient. This change aims to align the rules with other labour law regulations and will require updates to internal procedures.
More HR processes in electronic form
The amended regulations provide for further digitalisation of employer–employee relations. Employees will be able to submit electronically, among others:
- requests for time off for personal matters,
- applications for unpaid leave.
For employers, this will require adjustments to document workflows and HR systems to ensure proper handling of electronic applications.
Pay transparency – changes already in force, more to come
Pay transparency remains one of the most dynamically evolving areas of labour law.
As of 24 December 2025, every employer is required to:
- inform job candidates of the proposed salary or salary range,
- provide information on applicable remuneration policies.
This information must be provided:
- in the job advertisement,
- before the recruitment interview,
- at the latest before signing the employment contract.
This is only the first stage. Under EU Directive 2023/970, further obligations – including gender pay gap reporting, disclosure of average pay levels in comparable groups and rules on pay progression – must be implemented no later than June 2026. The final shape of the Polish implementing regulations is still subject to legislative work.
Summary
For HR and payroll departments, 2026 will be a year of intensive change. The new regulations will require not only updates to documentation and systems, but also conscious management of HR-related risks and labour costs.
Well-planned preparation for 2026 will help employers avoid operational disruption and costly mistakes.
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