Poland prepares for labor law and minimum wage shifts

Poland is preparing for significant regulatory and economic shifts affecting the labor market and business operations. Starting January 1, 2026, new Labor Code amendments will impact the public sector, with private companies following in May 2026. These changes include digitalizing employee documentation and new rules for holiday compensation.

Economic pressures on entrepreneurs are mounting due to rising costs. Proposed regulations for 2027 suggest increasing the minimum wage to 4,950 PLN gross and the minimum hourly rate to 32.30 PLN. These increases, alongside rising ZUS social security contributions—which are expected to exceed 2,000 PLN monthly for the first time—are driving concerns regarding business liquidity and survival among small and micro-enterprises.

In the agricultural sector, nearly half of farmers applied for small farm payments in 2026 to avoid complex eco-schemes. However, the Ministry of Agriculture and Rural Development plans to reduce these payment rates in 2027. Additionally, local government tax authorities will implement new procedures in September 2026, integrating individual tax interpretations into the EUREKA system managed by the Ministry of Finance.