Payroll and Labour Law Changes in Poland for 2025: Key Updates for Employers and Employees
The year 2025 brings significant changes to labour law and payroll regulations in Poland. These modifications impact both employers and employees, introducing adjustments in minimum wages, employee benefits, whistleblower protections, and additional leave entitlements. Below is an overview of the most crucial updates businesses must consider when planning HR and payroll strategies.
Increase in Minimum Wage
Effective from January 1, 2025, the minimum wage in Poland will rise to PLN 4,666 gross per month, marking an increase of PLN 366 compared to the previous year. Additionally, the minimum hourly wage will also increase to PLN 30.50 gross.
This adjustment influences multiple compensation elements, including:
- Severance pay for group layoffs
- Compensation for workplace harassment and discrimination
- Night work allowances
- Minimum income thresholds for calculating social security contributions
Employers are required to update employment contracts and payroll systems to reflect these changes. Furthermore, these wage adjustments are expected to have a broader economic impact, leading to wage increases across various salary brackets.
Mandatory Holiday Pay for Small Businesses
Employers with fewer than 50 full-time employees as of January 1, 2025, must provide a holiday benefit of PLN 2,417.14 gross to employees taking at least 14 consecutive days of leave. Companies wishing to opt out or reduce this benefit must notify employees in writing by January 31, 2025.
Note! It is advisable to monitor these indicators on an ongoing basis, as they are subject to modifications and changes.
Company Social Benefit Fund (ZFŚS)
Businesses employing at least 50 employees will be obligated to establish a Company Social Benefit Fund (ZFŚS) unless they formally withdraw from the obligation by modifying salary policies and informing employees before the January 31, 2025 deadline. Contributions for full-time employees will be PLN 2,417.14 gross annually.
Expanded Whistleblower Protections
From 2025, all companies with at least 50 employees must implement internal procedures for handling whistleblower reports. This legal requirement aims to enhance transparency and accountability within organizations. Employers who fail to comply with this obligation may face financial penalties.
New Public Holiday and Additional Leave Entitlements
One of the most awaited changes is the introduction of Christmas Eve (December 24) as a national public holiday. This modification reduces the annual working hours to 1,992 hours in 2025.
Moreover, employees will be entitled to two additional days off to compensate for public holidays that fall on Saturdays, specifically:
- May 3 (Constitution Day)
- November 1 (All Saints’ Day)
Employers must grant these days off within the respective payroll period or compensate employees with overtime pay if they are not provided within the designated timeframe.
Additional Maternity Leave for Parents of Premature Babies
Starting March 19, 2025, parents of premature infants or babies requiring extended hospitalization will be eligible for supplementary maternity leave ranging from 8 to 15 weeks, depending on the child's health needs. The leave will be compensated at 100% of the sickness benefit base and must be taken immediately following standard maternity leave.
Adjustments to Social Security Contributions
For 2025, the annual ceiling for pension and disability insurance contributions will be PLN 260,190 gross, while the maximum monthly contribution base for voluntary sickness insurance will be PLN 21,682.50 gross. These changes primarily affect high-income earners, self-employed individuals, and contractors.
Regulatory Inspections and Compliance Measures
The National Labour Inspectorate (PIP) plans to conduct 55,000 inspections throughout 2025, focusing on:
- Ensuring compliance with employment regulations, including fair wages and working conditions
- Verifying the legality of employment for both Polish and foreign workers
- Monitoring adherence to remote work policies and employer obligations
- Investigating cases of workplace discrimination, harassment, and whistleblower protections
Impact on Businesses and the Economy
While these legislative changes introduce additional administrative burdens for businesses, they are expected to enhance job security, workplace transparency, and overall employee well-being. The increase in minimum wages and benefits may also contribute to higher consumer spending, positively influencing Poland’s economy.
Employers should proactively adjust their HR policies and payroll systems to align with the 2025 regulations, ensuring compliance and smooth transitions into the new labour law framework. Consulting with legal and payroll experts can further assist businesses in effectively managing these changes.
