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Poland Payroll Changes - 2026

Minimum salary/Wage changes
  • Monthly minimum wage: PLN 4,806 gross
  • Hourly minimum wage: PLN 31.40 gross
  • Night work allowance (20% of hourly minimum wage):
    • January, May, November, December: ~PLN 6.01/hr
    • March, September, October: ~PLN 5.46/hr
    • July: ~PLN 5.22/hr
Rate/Percentage changes affecting payroll
  • Working time 2026
    • Total working days: 251
    • Public holidays: 13 days 
    • Saturday holiday rule: If a holiday falls on a Saturday (e.g., Aug 15, Dec 26), the employer must grant an additional day off within the same settlement period.
  • Length of service calculation reform
    • Effective on: January 1, 2026 (public sector), May 1, 2026 (private sector)
    • New inclusions: Periods of self-employment (B2B), civil law contracts (umowa zlecenia), and documented work abroad now count towards tenure.
    • Impact: Increases entitlement to annual leave (20 vs 26 days), notice periods, and severance pay.
Upcoming/Other changes
  • EU pay transparency directive implementation
    • Pre-employment (effective on Dec 2025): Mandatory salary ranges in job offers; ban on asking candidates about salary history.
    • Reporting: Data collection begins in 2026 for future gender pay gap reports.

  • Labour inspectorate (PIP) powers (planned for Jan 1, 2026)
      • PIP inspectors expected to gain authority to reclassify civil law/B2B contracts into employment relationships via administrative decision.
      • Consequences: Immediate enforcement of employee rights (leave, protection), obligation to pay overdue ZUS contributions and taxes.
  • Appeals:
      • Within 7 days to the Chief Labour Inspector.
      • Within 30 days to the Labour Court.
  • Note: Appeals do not suspend the decision; the individual must be treated as an employee until a court ruling overturns it.