Poland: 2025, Looking Ahead
2025 is expected to bring changes and new challenges for employers in Poland. Among other things, employers should prepare for the establishment of a new public holiday—Christmas Eve—and the introduction of an additional trading Sunday in December (trade is banned on most Sundays in Poland), additional leave for parents of premature babies, and changes to the minimum wage. In addition, the employers will have to adapt to new ESG reporting obligations. Modifications to entrepreneurs’ health contributions are upcoming as well.
As of 2025, Christmas Eve shall become a public holiday
Additional Sunday in December shall not be covered by the Sunday trading ban.
On 1 February 2025, a law will come into force providing that:
- Christmas Eve will be an additional public holiday, making it a day off work (subject to statutory exceptions).
- There will be an additional trading Sunday in December, which means that from 2025 consumers will have three Sundays in December for Christmas shopping.
Additional leave for parents of premature babies
From 8 to 15 weeks of additional leave
In December 2024, the Polish Parliament also passed amendments to introduce a new entitlement related to parenthood. The aim is to grant additional leave for parents of children born prematurely or born on time but requiring prolonged hospitalisation. The maximum amount of additional leave is to depend on the period of hospitalisation of the child, the week of pregnancy in which the child is born, or the child’s birth weight (from 8 to 15 weeks). The leave is to be taken once, immediately after maternity leave. The leave will be granted upon the entitled employee’s request. The law will enter into force on March 19th 2025.
The minimum wage in 2025 and the Minimum Wage Bill
As of January 1st 2025, the minimum wage in Poland shall increase. There will only be one statutory wage increase in 2025.
According to the new regulation, as of January 1st 2025:
- the minimum wage shall amount to PLN 4,666,
- the minimum hourly rate shall amount to PLN 30.50.
The new minimum wage affects other related rates, e.g., the allowance for night work, the minimum compensation for discrimination or harassment, or the amount free of deductions.
In addition, work is currently ongoing on a new law on minimum wages, which would possibly, inter alia, include a new requirement that the minimum wage must be equal to the employee’s basic salary (currently allowances and bonuses may be included while calculating the minimum wage).
Law on ESG reporting
New obligations for companies
A law requiring a number of entities to comply with non-financial reporting—ESG (Environmental, Social, Governance)—comes into force in stages in 2025. The reporting obligations are intended to increase the transparency of companies’ sustainability activities. Reporting must comply with the ESRS standards contained in EU legislation.
ESRS S1 – own employees: Companies must disclose information on:
- Employment policies, including the provision of equal opportunities and anti-discrimination.
- Working conditions such as pay, working time, and leave and sick leave policies.
- Diversity in the workplace, including statistics on gender, age, and other demographic criteria.
- Mechanisms for employees to raise concerns and work with employee representatives.
ESRS S2 – Employees in the supply chain: This standard applies to workers who are not directly employed by a company but are part of its supply chain. Companies must report on:
- Verification of employment practices of contractors, including regulations against forced and child labour.
- Working conditions of those employed by suppliers and others in the supply chain.
In 2025, the reporting obligation will extend to large entities and parent companies of large groups. In 2026, the obligation is to extend to small and medium-sized entities admitted to trading on a regulated market (excluding listed micro-enterprises).
Changes to the health contribution of entrepreneurs
Changes to the health contribution in 2025 and 2026.
As from 2025:
- The minimum health contribution base is to be reduced to 75% of the minimum wage.
- The minimum health contribution base is to be reduced for persons who settle using the tax scale and on a flat tax rate. The new solution will also apply to those who apply taxation in the form of a tax card.
In turn, as from 2026:
- A two-part health contribution assessment basis is to be introduced for entrepreneurs paying tax in accordance with the tax scale, flat tax rate or a lump sum on registered incomes.
- For entrepreneurs paying tax in the form of a tax card, the contribution is to be reduced to 9% from 75% of the minimum remuneration.
- The possibility of accounting for health contributions paid in income tax is to be repealed.
