Employment law news roundup in Poland
Poland’s employment law changes for 2026–2027 cover minimum wages, employment classification, board gender balance and pension plans.
Minimum wage: From 1 January 2027, Poland’s minimum monthly wage will rise from PLN 4,806 to PLN 4,950 gross, an increase of PLN 144.
Employment classification: Poland’s Chief Labour Inspector confirmed that flexible working hours alone do not exclude an employment relationship.
Board gender balance: Under Polish legislation implementing EU Directive 2022/2381, the underrepresented sex must hold at least 33% of combined management and supervisory board positions.
Regulatory deadline: Companies subject to Poland’s Women on Boards requirements must submit their first gender representation report by 31 October 2026.
Automatic re-enrolment: From 1 March 2027, existing opt-out declarations for Poland’s Employee Capital Plans (PPK) will cease to be valid.
Higher employment costs for Polish businesses
The minimum wage increase is expected to add over PLN 29.1 billion in costs for SMEs and over PLN 3.2 billion for large companies.
Employment status depends on actual working arrangements
The Chief Labour Inspector’s assessments distinguished employer-assigned tasks from the freedom to refuse work or arrange substitutes.
Board recruitment carries compliance risks
Companies covered by Poland’s Women on Boards rules may face fines of up to PLN 500,000 for failing to meet their obligations.
PPK re-enrolment also affects absent employees
Employees aged 18–54 on sick, maternity or parental leave are covered; unpaid leave is excepted under the stated income condition.
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Minimum wage in Poland to increase in 2027
In 2027, the minimum wage in Poland will increase from the current PLN 4,806 to PLN 4,950 gross per month, representing an increase of PLN 144. The minimum hourly rate will rise from PLN 31.40 to PLN 32.30. The new rates will take effect on 1 January 2027. The final decision was made through a regulation issued by the Polish Council of Ministers after the social partners failed to reach an agreement within the Social Dialogue Council. Trade unions proposed increasing the minimum wage to PLN 5,200, while employers’ organisations supported the government’s proposal of PLN 4,950.
From a business perspective, the increase is expected to result in additional costs exceeding PLN 29.1 billion for micro, small and medium-sized enterprises and PLN 3.2 billion for large companies.
Flexible working hours do not necessarily mean a civil law contract in Poland
Poland’s Chief Labour Inspector has issued a position confirming that the absence of fixed working hours does not, in itself, rule out the existence of an employment relationship.
In a widely discussed case involving students working at a bakery, the Chief Labour Inspector concluded that, despite their flexible schedules and ability to specify their availability, their work constituted an employment relationship. This was because the employer assigned them specific tasks on an ongoing basis, which, in the Inspector’s view, demonstrated the degree of subordination characteristic of employment. The situation of delivery drivers was assessed differently. A key factor in recognising them as contractors under civil law contracts was that they could freely refuse delivery assignments and had the right to delegate their work to another person (the right of substitution).
Women on Boards in Poland
For large listed companies with at least one share admitted to trading on a regulated market in an EU Member State, gender balance on corporate boards is no longer merely a matter of good practice but has become a strict statutory requirement.
The legislation implementing EU Directive 2022/2381 (“Women on Boards”) into Polish law entered into force on 18 August 2026. Under its provisions, members of the underrepresented sex must hold at least 33% of all positions on the management board and supervisory board combined. A priority rule has also been introduced: where candidates have comparable qualifications, preference must be given to a candidate of the underrepresented sex.
One of the most significant risks for companies is the reversal of the burden of proof. If an unsuccessful candidate establishes a prima facie case that they were equally qualified, the company will be required to demonstrate before a court that the selection process was free from discrimination. The Polish Financial Supervision Authority (KNF) may impose a fine of up to PLN 500,000 for failure to fulfil the relevant obligations or issue recommendations on the actions to be taken. Companies must adopt a gender balance policy and submit their first report on gender representation in their governing bodies by 31 October 2026.
Another equally important deadline is 30 June. By this date, companies must prepare a report on the representation of women and men in their governing bodies. The report must be submitted to the relevant authorities and published on the company’s website. Importantly, the regulations allow companies that have not achieved the 33% threshold to provide a substantiated explanation and outline the corrective measures they intend to implement.
Automatic re-enrolment in Poland’s Employee Capital Plans (PPK) is approaching
From 1 March 2027, all existing declarations opting out of contributions to Poland’s Employee Capital Plans (PPK) will cease to be valid.
Automatic re-enrolment will apply to all employed individuals aged 18 to 54. Importantly, the obligation to enrol employees or resume contributions also applies to those who are not physically present at work, including employees on sick leave, maternity leave or parental leave.
The only exception concerns unpaid leave, provided that the employee has not received any income subject to social security contributions in the relevant month. The expiry of previous opt-out declarations also applies to former employees.
If an individual who previously opted out of PPK is re-employed after 1 March 2027, contributions must be deducted from their first salary payment. Employees will still be able to opt out again, but a new opt-out declaration may be submitted no earlier than 1 March 2027. Employees aged 55 and over are not subject to automatic re-enrolment and may join PPK during this period only upon their own request.
Source: The article was created in collaboration with our cooperation partner – sdzlegal Schindhelm Law OfficeIf you have any questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:
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