The amendment to the Act on the National Cybersecurity System (UKSC) is one of the most significant regulatory reforms in recent years. Its main objective is to align Polish law with Directive (EU) 2022/2555 of the European Parliament and of the Council. The directive, also known as NIS2, substantially raises digital security requirements across the Union.
The Polish Act on the National Cybersecurity System has undergone a thorough overhaul, covering more organisations (with estimates suggesting nearly 40,000 entities)[1], introducing more demanding obligations, statutory personal liability for management board members, and even more stringent rules for imposing financial penalties. In the case of the most serious violations, these penalties can reach 100 million PLN.
Essential and important entities. And even more companies subject to new obligations
One of the amendment’s key features is the expansion of the list of entities subject to cybersecurity obligations. The previous distinction between operators of essential services and digital service providers has been replaced by a broader classification covering essential entities and important entities.
The amended UKSC now covers 18 sectors and industries, all of which must prepare to meet the new requirements. These include energy, transport, healthcare, postal services, waste management, the chemical industry, the space sector, the manufacture of equipment and machinery, digital infrastructure, and the production and distribution of food.
The amendment requires businesses to conduct a thorough analysis of their activities to determine whether they meet the criteria for classification into one of the entity categories. Rather than passively awaiting individual decisions from state authorities, companies should assess for themselves whether they meet the criteria and prepare for mandatory entry into the list.
For many organisations, especially SMEs, this will be their first experience of formal cybersecurity procedures. Consequently, it may be necessary for them to develop policies, implement manuals and procedures, conduct audits, and ensure that these activities are properly documented.
The obligation to create a comprehensive information security management system
One of the most important aspects of the amendment is the obligation to establish a comprehensive information security management system. This system must be proportionate to the level of risk assessed and must, first and foremost, include:
- Risk analysis and assessment
- Technical and organisational measures (including encryption, multi-factor authentication (MFA), access control, and physical protection of systems)
- Ensuring business continuity and crisis management, including disaster recovery plans and backup testing
- Monitoring, reporting and responding to incidents
- Supply chain security management
Computer Security Incident Response Teams (CSIRTs) are to play a key role in responding to threats, gathering knowledge and educating entities within specific sectors.
The personal responsibility of board members for implementing cybersecurity requirements
One significant change that could impact the management of organisations is the introduction of personal responsibility of board members for ensuring that the company’s activities comply with the UKSC.
This means that, in the event of serious violations or omissions relating to cybersecurity, the legal and financial consequences could affect not only the company itself, but also the members of its management bodies. It is important to note that responsibility for oversight in this area cannot be fully delegated to lower organisational levels or specialised technical units.
If an organisation fails to clearly allocate responsibilities and designate individuals accountable for specific tasks, all members of the management board will be held jointly and severally liable for any negligence. This signals to the market that cybersecurity management is becoming a fundamental corporate governance responsibility.
Strengthening the country’s entire protection system
The ministers responsible for specific sectors, the Financial Supervision Authority (KNF) and the President of the Office of Electronic Communications (UKE) have been given the tools to oversee and penalise certain services, and even to issue decisions ordering their discontinuation. They can also request audits, issue warnings, monitor compliance, and take preventive action both before and after a breach occurs.
From a market perspective, the new regulations mark the next stage in the development of national cyber resilience. Rather than merely imposing formal requirements on businesses, the Act aims to foster a mature security culture within organisations. Consequently, the amendment is set to become one of the most important tools for modernising the Polish digital economy.
It should be noted that when signing the Act, the President decided to refer certain provisions concerning, among other things, the rules for assessing and approving high-risk suppliers to the Constitutional Tribunal for an a posteriori review. However, this means that the Act has been promulgated and will enter into force in its entirety, so businesses must comply with the obligations it imposes.
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[1] https://edgp.gazetaprawna.pl/prawo/prawo-internetu-i-ochrony-danych/artykuly/10594833,czy-uksc-obejmie-najwieksza-liczbe-podmiotow-w-ue.html


