by Dominika Dudek

Bez kategorii2 February 20260 comments

KBZ LEGAL ALERT | HR NEWS – Key changes effective 2026

Dear Sirs,

we would like to inform you about the latest changes in labor law, which came into force at the beginning of 2026 and are of significant importance for the current activities of employers and the functioning of HR departments.

On January 27, 2026, three important changes in the area of labor law came into force. The new regulations will have a real impact on the practices of employers and HR departments.

Regulation of the date of payment of compensation for unused vacation time

Until now, labor law provisions did not explicitly regulate the date of payment of compensation for unused vacation time, which meant that in practice it was assumed to be due on the date of termination or expiry of the employment relationship. This often led to the need to prepare additional payrolls and increased the risk of accounting and organizational errors on the part of employers.

As a result of the amendment, the legislator has clearly regulated the date of payment of compensation for unused leave, specifying that:

• compensation is paid on the date of payment of remuneration applicable at a given employer,
• if the date of payment of remuneration falls before the date of termination or expiry of the employment relationship, the equivalent is paid within 10 days of the date of termination of employment,
• if the date of payment falls on a non-working day, payment is made on the preceding day.

Until now, compensation for unused vacation time became due on the date of termination of the employment contract, which in practice generated additional payrolls and increased the risk of errors in settlements.

The changes will result in particular in:

• simplification of settlements at the end of employment,
• reduction in the number of errors in calculating the equivalent,
• reduction in the risk of sanctions from the National Labor Inspectorate,
• real workload reduction for HR and payroll departments, especially in companies with high employee turnover.

Amendments to the Act on the Company Social Benefits Fund

The amendment to the Act on the Company Social Benefits Fund introduces significant clarification of the rules for employee representation in matters concerning the Fund at employers where there are no company trade unions. Under the previous legal regime, agreements concerning the Company Social Benefits Fund were made with a single employee representative. The legislator has now introduced a requirement that such agreements be concluded with at least two employees elected by the workforce, with the aim of strengthening the representativeness of the employee side.

The introduced solution aims in particular to:

• increase employee representation in the process of agreeing on the rules of operation of the Company Social Benefits Fund,
• harmonizing the rules of employee representation with other areas of labor law where the legislator has provided for the participation of more than one representative (e.g., in the area of remote work or agreements on the organization of working time),
• ensuring greater transparency and the democratic nature of the decision-making process.

From the employers’ perspective, this change means that existing internal procedures will have to be adapted, in particular with regard to the selection of employee representatives and the documentation of the process of agreeing on regulations concerning the Company Social Benefits Fund.

Improving communication between employer and employee

Another change concerns the expansion of acceptable methods of communication between employer and employee. In addition to the existing paper form, certain activities may also be carried out electronically.

The employer will be able to provide the employee with electronic information concerning:

• the purpose, scope, and method of monitoring in the workplace,
• the planned transfer of the workplace or part thereof to another employer (in cases where there are no trade unions operating at the employer’s premises), together with information on the reasons for the transfer, its legal, economic, and social consequences for employees, as well as the intended measures concerning the terms and conditions of employment, in particular working conditions, pay, and retraining,
• the work schedule of a given employee.

The employer will also be able to consult with the trade union organization regarding the intention to terminate an employment contract using electronic means of communication.

In turn, employees will be able to submit electronic requests:

• regarding the working time system (individual work schedule, reduced working week, weekend work system, and flexible working hours),
• for time off for personal reasons,
• for time off in lieu of overtime,
• to inform the labor inspector about the employment of night workers (only in the case of employees working at night),
• granting unpaid leave, including for the purpose of working for another employer.

Employees will also be able to confirm that they have read the health and safety regulations and rules in electronic form.

The purpose of this change is to improve communication between employers, employees, and trade unions, and to simplify document circulation.

Form and format – why is this so important?

The legislator deliberately uses the term “form” rather than “format”. Form refers exclusively to the medium of information (e.g., paper document, e-mail), i.e., a physical medium that leaves a permanent trace. Format, on the other hand, means the manner of expressing intent within the meaning of the Civil Code – for example, electronic form requires the use of a qualified electronic signature. This distinction is of practical importance and allows for wider use of electronic communication without additional formal requirements.

Contracts concluded in electronic form – new telecommunications system

On January 7, 2026, an telecommunications system was launched that enables certain agreements to be concluded in electronic form, implementing the provisions of the Act of November 16, 2022, on the telecommunications system for handling certain agreements. This solution is part of the process of digitizing employment relations and is public in nature.

The system enables the conclusion, amendment, and termination of selected contracts, in particular employment contracts, contracts of mandate, and service contracts, as well as activation contracts for persons caring for children. The tool can be used by both employers and employees, although at this stage the scope of the system has been limited to specific categories of users, including in particular small-scale employers and natural persons.

The system provides functionalities supporting the preparation of documents related to the commencement, change, and termination of employment, including accompanying documents such as statements of the parties or other documents required by labor law. The system also allows documents to be signed using acceptable methods of electronic identification and stored in electronic form.

As indicated by the Ministry of Family, Labor, and Social Policy, the proposed solution is a tool that simplifies the formal handling of employment, particularly in smaller organizational structures. At the same time, it should be borne in mind that the system is currently basic and limited in functionality, and further legislative work is planned to extend its scope in terms of both entities and subject matter.

Detailed information on the functioning of the system is available on the praca.gov.pl website, in the tab dedicated to electronic contracts: Electronic contracts – Umowy elektroniczne – Ministerstwo Rodziny, Pracy i Polityki Społecznej – Administracja

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The year 2026 brings further significant changes in the area of labor law, which in practice may raise questions and doubts. If you would like to discuss their impact on the functioning of your organization or need support in implementing the new regulations, our law firm’s labor law team is at your disposal. Please feel free to contact us – we will be happy to answer your questions.

For more please visit: Navigating Legal Changes in 2026 Implications for Entrepreneurs

Aneta Żuradzka

Email: aplucinska@kbzaccounting.pl

Telefon: +48 32 202 42 97

Joanna Czajor-Bodnarchuk

Email:jczajor@kbzlegal.pl
Telefon: +48 32 202 42 97