Changes to the way the length of service is determined, new executive ordinances for foreigners, and new powers for the National Labour Inspectorate are just some of the changes in labour law that will come into force in 2026.
The new regulations[i] will become effective on two dates:
- 1 January 2026 for employers in the public finance sector
- 1 May 2026 for employers in the private sector
Let’s take a look at what else employers and employees should be aware of.
New rules for determining length of service
In accordance with the amendment to the Labour Code, the periods of work based on:
- Contractor agreements (umowa zlecenia)
- Contracts for services
- B2B contracts for a sole proprietorship
will now count towards the length of service on which employee rights depend.
Currently, only periods of work performed under an employment relationship are included.
It will be crucial to correctly document and present periods of work to the employer.
Employees will have 24 months to provide their current employer with correctly documented periods of previous work under civil law contracts.
Undocumented periods will not be included by the employer in the employee’s period of employment.
The following will not be taken into account when calculating length of service:
- Contracts for specific work (umowa o dzieło)
- Unregistered business activity
- Care for a sick or disabled person
- Student internships
- Volunteering
An increase in the length of service may automatically increase the employee’s:
- Annual leave entitlement – from 20 to 26 days
- Notice period
- Statutory severance pay in the event of termination of the contract of employment for reasons attributable to the employer
And this will result in higher costs for the employer.
New executive ordinances for foreigners
Please note that on 1 June 2025, the Act on the conditions for admitting foreigners to work in the Republic of Poland came into force, replacing the Act on employment promotion and labour market institutions in its entirety.
In accordance with the new provisions, existing executive ordinances issued under the repealed act remain in force until the new regulations come into effect, but no longer than six months after the act comes into force.
New ordinance on cases where a work permit/registered statement of employment is not required
A draft of a new ordinance setting out the circumstances in which a work permit is not required is already undergoing the legislative process. Essentially, the draft maintains the status quo.
Pursuant to the draft ordinance, a work permit or statement of employment is not required, among other things, if the foreign national:
- Participates in the performance or preparation of a musical work, a song, a dramatic, dramatic-musical, choreographic, pantomime or audiovisual work for up to 30 days in a calendar year
- Gives occasional lectures, speeches or presentations for up to 30 days in a calendar year
- Performs work directly related to an international sporting event, having been assigned to it by an international organisation, foreign sports association or club
- Is an athlete working for a sports club based in Poland for up to 30 days in a calendar year
- Is a full-time student studying in Poland
- Resides abroad and is delegated by a foreign employer to work in Poland for a period not exceeding 3 months in a calendar year, to:
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- Perform assembly, maintenance or repair work on technologically complete devices, structures, machines or other equipment if the foreign employer is the manufacturer
- Accept delivery of ordered devices, machines, equipment or parts manufactured by a Polish enterprise
- Train employees of a Polish employer who is the recipient of the devices, structures, machines or other equipment referred to above, in their operation or use
- Assemble, dismantle or operate exhibition stands if the exhibitor is the foreign employer
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- Practices as a doctor or dentist, having obtained a licence to practise in accordance with the Act of 5 December 1996 on the professions of doctor and dentist
- Practices as a nurse or midwife, having obtained a licence granted or ascertained in accordance with the Act of 15 July 2011 on the professions of nurse and midwife
The ordinance is due to come into force on 1 December 2025.
New fees for work permits
According to the draft, the fees for work permits will increase as follows:
- PLN 200 (currently PLN 50) – for a permit valid for up to 3 months
- PLN 400 (currently PLN 100) – for a permit valid for more than 3 months
- PLN 800 (currently PLN 200) – when an employer intends to delegate a foreign national to Poland to provide an export service
- PLN 120 (currently PLN 30) – for a permit for seasonal work
- PLN 400 (currently PLN 100) – for the registration of a statement of employment of a foreigner
- PLN 120 (currently PLN 30) – for submitting an application to renew a foreigner’s permit for seasonal work
The ordinance is currently going through the legislative process and is expected to come into force 14 days after its announcement.
Higher penalties for petty offences against employee rights
According to the proposed amendments, the list of petty offences against employee rights specified in Article 281 of the Labour Code is to be expanded to include employer violations of the prohibition on the unfavourable treatment of workers for whom the National Labour Inspectorate (PIP) has issued a decision to reclassify a civil law contract as an employment contract.
The new violation and other petty offences specified in Article 281 §1 of the Labour Code are to be punishable by a fine ranging from PLN 2,000 to PLN 60,000. This is double the current range of fines, which are between PLN 1,000 and PLN 30,000.
The same increased fine is proposed for employers who:
- Fail to pay employees’ remuneration or other benefits within the agreed time limit
- Fail to grant employees their holiday leave or reduce the length of such leave without justification
- Fail to issue an employment certificate to an employee within the prescribed time limit
Employers who pay a salary higher than that specified in the employment contract without making deductions for maintenance payments shall be subject to a fine of between PLN 3,000 and PLN 90,000.
New powers for the National Labour Inspectorate – what do they involve and what precautions should employers take?
Work is ongoing on the draft amendment to the Act on the National Labour Inspectorate (PIP).
One of the new powers that the PIP would receive is the ability to convert a civil law contract into an employment contract via an administrative decision, i.e. without a court judgment.
While most ministries have assessed the draft amendment negatively, the Ministry of Family, Labour and Social Policy, which authored it, is not backing down from its proposals.
According to the proposed amendments, the administrative decision of the National Labour Inspectorate:
- Would specify the content of the employment contract, i.e. the type of contract, the date of its conclusion and commencement, the type and place of performance, and the working hours and remuneration; if the evidence gathered by the district inspector did not allow the amount of remuneration to be determined, the minimum wage would be indicated instead
- Would contain a justification as to the facts and the law
- Would be immediately enforceable ‘for the future’ with regard to the effects of establishing an employment relationship under labour law, as well as the tax and social security obligations arising from the date of issuance of the decision
- Could be appealed against by filing an appeal with the Chief Labour Inspector (GIP), and then with the labour court. In appeal proceedings, the GIP may rescind the order of immediate enforceability of the decision. In practice, this means that the National Labour Inspectorate decision does not have to be enforced immediately, but only from the moment it becomes final and legally binding. When rescinding the order of immediate enforceability of a decision, the GIP may at the same time specify the conditions for its temporary enforcement
If, during the inspection, the National Labour Inspectorate is unable to determine the following based on the evidence gathered:
- The type of contract concluded between the parties – it will be stated as a contract of indefinite duration
- The date on which the contract was concluded and the date on which work commenced – the date on which work commenced will be stated as the same as the date of the contract
- The place of work – the employer’s registered office address will be indicated
- The working hours – full-time employment will be indicated
- The remuneration for work – the most recent minimum wage referred to in the Minimum Wage Act will be indicated
If a reclassification decision is made, the employer will be required to inform the PIP of its implementation, within the specified time limit, in writing, either in hard copy or electronic form.
It is important to note that the PIP will be able to determine the existence of an employment relationship through a decision for a maximum period of three years, starting from the date the inspection began.
The Ministry also plans to implement the new PIP powers by 1 January 2026.
Although the draft amendment act has not yet been finalised, employers should consider conducting internal audits to eliminate any irregularities and protect themselves in the event of a potential PIP inspection.
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[i] Act of 26 September 2025 amending the Labour Code and certain other acts
