Newsletter | Employment law in Poland | February 2026

Proposed changes to the amount of allowances for business trips

On 23 January 2026, the Ministry of Family, Labour and Social Policy published a draft amendment to the Regulation on entitlements of employees of state or local government budgetary units in respect of business travel. The new regulations provide for an increase in the allowance for the duration of a business trip within the country from PLN 45 to PLN 60. The increase will also affect other benefits, including the lump sum to cover the costs of travel by local means of transport and the lump sum for accommodation. In addition, the proposed regulations provide for an increase in allowances and accommodation limits for foreign travel to countries such as the Czech Republic, Germany, France, Spain, the United Kingdom and the United States.

Transitional arrangements are also provided for business trips commenced before that date and not completed on the date of entry into force of the amendments. In such cases, the amounts due will be determined proportionally: for the time of travel prior to the date of entry into force of the regulation according to the previous rates, and for the time of travel from the date of entry into force of this regulation according to the new rules.

Although the regulation applies to public sector employees, it also applies directly to private employers who do not regulate the rules for paying allowances in the company law (in a collective labour agreement or remuneration regulations). Pursuant to Article 775 of the Labour Code, private employers may not set allowances for business trips at a lower rate than that specified in the regulation.
The regulation provides that the new rates will come into force 14 days after the date of publication of the regulation in the Journal of Laws. The regulation is currently being worked on by the Council of Ministers, and the exact schedule for work on the regulation is not known.

 

The government has adopted a draft bill reforming the state labour inspectorate

On 17 February 2026, the Council of Ministers adopted a draft amendment to the Act on the State Labour Inspectorate and certain other acts. This is the next stage of the planned reform of this institution. According to the new draft, if an inspector finds that a contract/service is being performed under conditions characteristic of an employment relationship, the inspector will first issue an order to remedy the violation. If the order is not properly executed, the case will be referred to the district labour inspector. The inspector will be able to issue a decision confirming the existence of an employment relationship or, alternatively, refer the case to the competent labour court for a ruling on the existence or content of the employment relationship. 

The parties will be able to appeal against the administrative decision of the State Labour Inspectorate to the labour court. The proposed provisions are intended to oblige courts to grant security in situations where the validity of the claim is obvious, with the court having three days to consider such security.

In addition, there are plans to introduce a procedure whereby the Chief Labour Inspector will issue binding individual interpretations as to whether a given legal relationship is performed under an employment contract. If the facts established in the course of an inspection differ from those described in the request for interpretation, the competent State Labour Inspectorate authority will be entitled to assess the actual nature of that legal relationship.

Most of the provisions are to enter into force three months after their publication in the Journal of Laws. The draft will now be submitted to the Sejm.

 

Amendment to the provisions on mobbing adopted by the government

On 17 February 2026, the Council of Ministers adopted a draft amendment to the Labour Code and the Code of Civil Procedure. 

The draft simplifies the definition of mobbing, emphasising persistent harassment of an employee as a feature determining the existence of mobbing. The new definition excludes incidental behaviour and recognises mobbing as a recurring, repeated or constant phenomenon. It has been clarified that mobbing can come from a superior, colleague, subordinate, individual or group of individuals.

Mobbing actions are classified as physical, verbal or non-verbal, emphasising that ordering or encouraging such behaviour also constitutes mobbing. The definition has been made independent of the perpetrator's intent or the occurrence of an effect, while emphasising that justified behaviour expressed in an appropriate form, such as accountability for entrusted work or criticism of it, is not considered mobbing.

A new feature is the introduction of a minimum threshold for compensation for mobbing, which means that an employee will be able to claim compensation in court in an amount not lower than six times the minimum wage. In addition, employers with at least nine employees will be required to formally implement and communicate internal rules to prevent mobbing, discrimination and other violations of the principle of equal treatment.

The new regulations are to come into force 21 days after their publication in the Journal of Laws. The draft bill will now be submitted to the Sejm. 

 

New regulations concerning Ukrainian citizens signed by the President

On 19 February 2026, the President of the Republic of Poland signed the Act of 23 January 2026 on the expiry of measures resulting from the Act on assistance to Ukrainian citizens in connection with the armed conflict in that country and on amendments to certain other acts. The Act provides for the gradual expiry of some of the provisions of the so-called Ukrainian special act and the application of general rules relating to persons enjoying temporary protection in the European Union, regardless of their nationality, to Ukrainian citizens. In addition, the Act provides for the validity of visas and residence permits of Ukrainian citizens to be maintained until 4 March 2027.

The Act also refers to the employment of Ukrainian citizens in the territory of the Republic of Poland. The provisions regulating the possibility of employing Ukrainian citizens under temporary protection have been clarified and transferred to the Act on the conditions for the admissibility of employing foreigners in the territory of the Republic of Poland. The draft act provides, similarly to the Act on assistance to Ukrainian citizens in connection with the armed conflict in that country, that the entity entrusting work will be obliged to notify the authorities of the entrusting of work to a foreigner benefiting from temporary protection in the Republic of Poland. A new notification of entrusting work to a foreigner will be required in the event of: a change in the type of contract between the entity entrusting work to a foreigner and a Ukrainian citizen, a change in position or type of work performed, a reduction in working time or the number of hours worked per week or month specified in the notification, or a reduction in the monthly or hourly rate of remuneration specified in the notification. 

Contrary to the provisions of the Act on the conditions for the admissibility of entrusting work to foreigners on the territory of the Republic of Poland, failure to notify in relation to Ukrainian citizens will not render the entrusting of work illegal. Failure to comply with the notification obligation will be punishable by a fine of between PLN 1,000 and PLN 3,000.

Most of the provisions of the Act will enter into force on 5 March 2026. 

 

New list of shortage occupations 

On 30 January 2026, the Ministry of Family, Labour and Social Policy presented a draft regulation on the list of occupational groups experiencing labour shortages. The proposed provisions include a list of 329 shortage occupations in which labour shortages are particularly acute on the Polish labour market. 

The list covers a wide range of the labour market: from medical specialists such as doctors in various specialisations, nurses and midwives; through industrial, construction and electrical engineers; to IT experts – programmers, database designers and system administrators. The list also includes craftsmen and technicians: roofers, plumbers, pipe fitters and power equipment operators. The list also includes transport professions – bus drivers and tram drivers. 

The full list is available here >>

The draft has been submitted for inter-ministerial consultation, public consultation and review. 

 

PIT-11 for 2025 – key dates for employers

The deadline for submitting PIT-11 forms to tax offices expired at the end of January 2026. By 28 February 2026, employers are required to provide tax information to their employees – in electronic or paper form, and to the tax office in electronic form.

Failure to comply with this obligation does not prevent the employee from filing a tax return, but exposes the employer to liability for damages and criminal tax sanctions.