PRO HR February 2026

The act implementing the EU’s NIS2 Directive in Poland has been signed by the President and will enter into force one month after publication. Once effective, cybersecurity obligations will apply to a significantly broader group of entities than under the existing Act on the National Cybersecurity System.

An  incidental employee referral programme for job candidates may be recognised as a competition, with any awards being subject to a 10% flat-rate personal income tax (PIT), as confirmed by the Supreme Administrative Court in its judgment of 15 January 2026 (case No II FSK 541/23).

From 1 May 2026, periods of work performed under civil law contracts, B2B arrangements, etc., will be included in the calculation of length of service in the private sector. This change will affect, among other things, employees’ annual leave entitlement, notice periods, statutory severance pay and long-service awards.

Under draft legislation implementing the Pay Transparency Directive, employees will have the right to receive information about how their remuneration for work compares with other employees in the same position or performing equivalent work. The new provisions will apply to all employers, regardless of headcount.

Since 2023, employees with children up to six years old have been entitled to request a reduction in working hours. In such cases, the employer has been obliged to grant the request (Article 186 section 7 of the Labour Code). This possibility was introduced as part of flexible working arrangements in the implementation of the Work-Life Balance Directive.

A taxpayer wishing to benefit from the “return relief” must provide documents confirming that they were tax resident outside Poland during the three preceding tax years. This confirmation may take the form not only of a foreign tax residence certificate, but also any other document evidencing actual residence and professional and personal activity abroad.

On 21 January 2026, the ISO 3941:2026 standard – Classification of Fires – was updated to introduce a new fire class, Class L, covering fires involving lithium-ion cells and batteries that do not contain metallic lithium.

Authors

Dominika Dörre-Kolasa, PhD

Attorney-at-law / Partner

Since 2004, she has been an Adjunct Professor in the Department of Labour Law and Social Policy at the Jagellonian University. She is a well-regarded lecturer among students at the post-graduate courses of study in labour law at the Jagellonian University, the University of Warsaw and the University of Wrocław, where she lectures on personal data protection in employment, discrimination and selected aspects of collective labour law.

She supports clients in the field of labour law, including in particular the protection of personal rights, with special focus on mobbing and discrimination, and personal data protection in employment.

She advises multinational corporations and Polish employers.

Katarzyna Serwińska

Tax Advisor / Partner

Since 1992, Katarzyna has been supporting clients in the People & Culture area, in particular in the field of employee taxes and social security.

In particular Katarzyna specialises in:

  • taxation and social security contributions for foreigners working in Poland and Polish employees working abroad,
  • optimising the labour costs of management board members and senior managers,
  • implementing tax-optimal structures for the employment of employees in Poland (e.g. 50% copyright costs, B2B, civil-law contracts, etc.),
  • assessing the tax implications of granting cash and in-kind benefits to employees and non-employees, including share-based incentive schemes,
  • capital gains taxation.

 

Katarzyna Soboń

Advocate / Senior Lawyer

Since 2015, Katarzyna has been supporting clients in the People & Culture area, in particular in the field of labour law and social security.

In particular Katarzyna specialises in:

  • workforce restructuring, including collective redundancies,
  • hiring and firing of managers,
  • implementation of rules of procedure and other company regulations,
  • litigation,
  • conducting internal investigations,
  • training on labour law.

Natalia Krzyżankiewicz

Advocate / Senior Lawyer

Since 2016, Natalia has been supporting clients in the People & Culture area, in particular in the field of labour law and social security.

In particular Natalia specialises in:

  • workforce restructuring, including collective redundancies
  • hiring and firing of managers
  • implementation of rules of procedure and other company regulations
  • litigation

She provides legal support to employers in the area of Compensation & Benefits, including pay transparency.

She leads and develops the financial sector remuneration practice. She develops and reviews remuneration policies and reports for risk-takers. She supports financial institutions in non-financial reporting.

Katarzyna Wilczyk

Attorney-at-law / Senior Lawyer

Since 2012, Katarzyna has been supporting clients in the People & Culture area, in particular in the field of labour law and social security.

In particular Katarzyna specialises in:

  • individual labour law;
  • countering mobbing and discrimination, including investigating mobbing and other undesirable behaviour in the workplace;
  • ongoing support for employers in the field of Compensation & Benefits;
  • workforce restructuring, including collective redundancies;
  • employee transfers;
  • conducting labour law litigation;
  • conducting legal due diligence on companies.

Rafał Jaroszyński

Attorney-at-law / Senior Lawyer

Since 2003, Rafał has been supporting clients in the area of People & Culture, particularly in matters of individual and collective labour law and social security.

Rafał specialises in particular in:

  • relations with trade unions,
  • supporting clients in mediations and negotiations with employee representatives,
  • collective labour agreements,
  • the Company Social Benefits Fund and other forms of employee benefits,
  • designing internal sources of employment law (by-laws, procedures, agreements),
  • workforce restructurings, including collective redundancies,
  • preventing bullying and discrimination,
  • working time,
  • social security,
  • preventing bullying and discrimination.

Joanna Stolarek

Tax Advisor / Senior Lawyer

Since 2004, Joanna has been supporting clients in People & Culture, with a particular focus on personal income tax, social security and health insurance.

Member of the Tax Council of the Polish Confederation Lewiatan. Joanna serves as a Board Advisor of the „Remuneration Institute” Association, of which Raczkowski Law Firm is a strategic partner.

Monika Czekanowicz

Attorney-at-law / Lawyer

Since 2013, Monika has been supporting clients in the People & Culture area, in particular in the field of labour law and social security, and occupational health and safety.

In particular Monika specialises in:

  • implementation of occupational health and safety management systems,
  • implementation of fire protection projects,
  • development of accident prevention, in particular premedical first aid procedures,
  • supporting diversity in the workplace,
  • countering mobbing and discrimination,
  • workforce restructuring, including collective redundancies.