2026 is shaping up to be one of the most demanding years for HR and payroll departments. The changes that will enter into force or are planned for the coming year do not concern individual regulations alone; they affect the very foundations of employment management, remuneration structures, and employee documentation.
The most significant HR and payroll changes planned for 2026 include new rules for calculating length of service, the implementation of the pay transparency directive, changes to the operation of the Company Social Benefits Fund, and a new approach to civil law contracts, including B2B arrangements. An important factor will also be the announced increase in the minimum wage, which will directly impact labor costs and payroll calculations.
Below, we outline five key HR and payroll changes that will have the greatest operational significance for HR and payroll teams in 2026.
Table of Contents:
- New rules for calculating length of service from 2026
- EU Pay Transparency Directive – new obligations from 2026
- Increase in the minimum wage and cost implications for employers
- Changes to the Company Social Benefits Fund (ZFŚS) and further digitalisation of HR procedures
- New powers for the National Labour Inspectorate? Legislative work put on hold
New rules for calculating length of service from 2026
In line with the announced regulations, the calculation of length of service will no longer be limited solely to periods of employment under an employment contract. Other forms of professional activity will also be taken into account, including self-employment and work performed under civil law contracts.
This change has a direct impact on employee entitlements linked to length of service, such as the right to annual leave, notice periods, and other benefits arising from labour law provisions. For employers, this means the need to verify documentation confirming employees’ prior professional activity and to adjust HR and record-keeping processes to the new rules.
The new principles for calculating length of service will also have tangible implications for onboarding, employee data management, and the administration of entitlements such as leave or seniority-related allowances. The absence of clear and consistent procedures in this area may lead to errors and interpretative disputes.
EU Pay Transparency Directive – new obligations from 2026
One of the most significant changes in the HR area will be the implementation of the EU Pay Transparency Directive. Its objective is to increase the transparency of pay systems and reduce inequalities in remuneration.
For employers, this means the need to review and structure their pay frameworks, clearly define remuneration criteria, and standardise decision-making processes related to salary increases and promotions. In addition, HR teams must prepare for mandatory reporting obligations.
In practice, many organisations will need to respond to questions regarding how remuneration levels are determined and be ready for an increased number of employee enquiries. This is a change that affects not only HR departments, but also managers and executive leadership.
Increase in the minimum wage and cost implications for employers
From 2026, the minimum wage will increase to PLN 4,806.00 gross, and the minimum hourly rate to PLN 31.40 gross per hour. This change will automatically affect a wide range of benefits and payments linked to the statutory minimum wage.
In practice, this means higher labour costs not only in terms of base salaries, but also night work allowances, overtime pay, severance payments in the case of collective redundancies (up to 15 times the minimum wage), amounts exempt from deductions, and minimum bases for calculating sickness benefits. For payroll and finance teams, it will be essential to correctly recalculate all elements dependent on the minimum wage and to update parameters in HR and payroll systems accordingly.
This change also requires clear internal communication to avoid misunderstandings regarding the principles used to calculate employee benefits.
Changes to the Company Social Benefits Fund (ZFŚS) and further digitalisation of HR procedures
2026 also brings significant changes in the area of the Company Social Benefits Fund (ZFŚS). Among other things, the rules governing employee representation in matters related to the Fund are changing: from now on, this role will be performed by at least two employee representatives, rather than one as before. This solution is intended to increase transparency and further democratise the operation of the Fund.
At the same time, the legislator is expanding the possibility of using paper or electronic form instead of the traditional written form. This applies to many HR procedures, including leave applications, working time schedules, health and safety documentation, and communication with trade union organisations.
For HR teams, this means an acceleration of process digitalisation, but also the need to ensure consistency of documentation and data security. Electronic employee files and digital document workflows are no longer optional—they are becoming the standard.
New powers for the National Labour Inspectorate? Legislative work put on hold
One of the most significant changes planned for 2026 was to be the introduction of new powers for the National Labour Inspectorate. Inspectors were expected to gain the authority to independently determine the existence of an employment relationship, without the need to refer the case to a court. In practice, this would have meant a higher risk of rapid reclassification of civil law contracts, including B2B arrangements, into employment contracts where the actual conditions of cooperation resembled standard employment.
However, at the beginning of 2026, a decision was taken not to proceed with the reform in its original form. Instead, the National Labour Inspectorate announced a shift in how it carries out its tasks under the existing legal framework, placing greater emphasis on the quality of actions taken, as well as on support and education for both employees and employers, rather than focusing solely on the number of inspections conducted.
This approach involves more effective targeting of entities for inspection, broader use of data analysis, and closer cooperation with other institutions, in particular the Social Insurance Institution (ZUS). At the same time, preventive measures have been announced, including the publication of self-assessment checklists for employers, explanatory materials on the differences between various forms of employment, and educational initiatives implemented as part of nationwide information campaigns.
How BPiON supports companies in preparing for HR and payroll changes in 2026
The HR and payroll changes planned for 2026 require not only a solid understanding of regulations, but above all well-structured processes, reliable data, and a clear division of responsibilities across HR, payroll, finance, and compliance functions.
At BPiON, we support organisations at every stage of preparing for the new regulations—from assessing the impact of upcoming changes on existing processes, through organising employee documentation and data, to implementing solutions that genuinely streamline the day-to-day work of teams.
By combining local expert knowledge, hands-on operational experience, and technology, we help companies navigate change in a secure, structured manner that is aligned with real business needs.
