Poland: New Regulations in the Labour Code and the Company Social Benefits Fund

On 12 January 2026, an act was published in the Journal of Laws introducing simplifications to the Labour Code and the Act on the Company Social Benefits Fund (ZFŚS).

The changes include, among others:

• the abolition of the requirement for written form for selected activities – the introduction of paper or electronic form for activities such as providing information on workplace monitoring, consulting a trade union on the intention to terminate an employment contract, applications for time off in lieu of overtime, or unpaid leave;
• cash equivalent for unused leave – payment will be made on the payday, if that date falls before the termination of employment the equivalent will be paid within 10 days, and if the payday falls on a non-working day, the payment will be made on the preceding day; and
• employee representation in matters relating to the Company Social Benefits Fund (ZFŚS) – the employer will be required to agree the fund’s regulations with at least two employees elected to represent the workforce (so far one is sufficient).

The act will enter into force on 27 January 2026.