Legal Update for Employers and HR Departments

Gender-Neutral Job Titles from 24 December

On 24 December 2025, an amendment to the Polish Labour Code will come into force, introducing an obligation for employers to ensure gender-neutral wording in job advertisements and job titles. The entire recruitment process must be conducted in a non-discriminatory manner — a point of particular importance for employers operating in Poland.

In practice, this means that a job title must clearly indicate that the role can be performed by a person of any gender. Employers may achieve this in several ways, for example by:

• using both masculine and feminine forms (e.g., asystent/asystentka),
• using the masculine form with a gender note (e.g., analityk (M/F),
• using a personal, gender-neutral form (e.g., a person in a managerial position),
• or using a description that reflects the nature of the work.

Where a given job title has no established feminine form, employers should choose another appropriate option that ensures gender neutrality.

Our recommendations for employers:

Conduct an audit of all recruitment templates and official job titles used within your organisation. Ensure they comply with the principle of gender neutrality. Additionally, make sure recruiters discontinue the practice of asking candidates about their previous salary levels, as the new regulations explicitly prohibit requesting such information.

Pay Transparency Directive (Draft Legislation)

Although the deadline for implementing EU Directive 2023/970 on pay transparency is 7 June 2026, the Polish government published, on 25 November 2025, the key assumptions of the draft bill (UC127) — an important development for employers operating in Poland.

The objective of the directive is to eliminate gender-based pay discrimination.

The draft introduces several major employer obligations, including:

1. Job Evaluation
   All employers will be required to establish remuneration structures that allow for the assessment of comparable employee situations. At a minimum, such assessments must be based on four mandatory criteria: skills, effort, level of responsibility and working conditions. These criteria must be objective and gender-neutral.
2. Transparency of Criteria
   Employers must ensure that employees have easy access to the criteria used to determine pay levels and pay progression.
3. Gender Pay Gap Reporting
   Employers with at least 100 employees will be required to prepare gender pay gap reports. Those employing more than 250 employees will report annually, those employing more than 100 employees will report every three years.
4. Joint Pay Assesment
   If a report reveals a gender pay gap of at least 5% within a given category and the employer cannot justify it with objective criteria, the employer will be obliged to carry out a joint pay assessment in consultation with employee representatives and remedy the identified gap within six months.

Our recommendations for employers:

Do not wait for the final version of the law. Begin job evaluation and a formal review of your pay structures well in advance. Tidying up job descriptions and developing realistic salary grids is essential to ensure your remuneration system can withstand allegations of discrimination. 

Additionally, review all employment contracts and internal regulations to identify clauses prohibiting employees from disclosing their salaries, as the draft legislation foresees fines for imposing such restrictions.

Christmas Eve as a Public Holiday

Under the Act of 6 December 2024, Christmas Eve (24 December) has been officially designated a non-working public holiday in Poland.

Rules for work on 24 December:

• Work on Christmas Eve is prohibited, except in legally permitted cases (e.g., emergency services, transport, gastronomy, property protection, shift work, or tasks necessary due to public utility or the daily needs of the population).
• If an employee performs work on 24 December under one of the permitted exceptions, the employer must grant them an alternative day off within the same settlement period. If this is not possible (e.g., due to absence), the employee is entitled to a 100% pay supplement for each hour worked on that day.
• In shops and retail outlets, work on 24 December is prohibited (with numerous exceptions). The National Labour Inspectorate (PIP) has warned that illegally assigning work on Christmas Eve may result in fines of up to PLN 100,000.

Our recommendations for employers:

Assess whether your business operations on Christmas Eve fall within the legally permitted exceptions.

If work on 24 December is necessary, promptly plan and agree with employees on an alternative day off, ideally still in December 2025.

For retail operations, ensure your staffing schedule does not assign work on the Sunday preceding Christmas Eve to any employee who has already worked on the two previous trading Sundays.

Holiday Gifts and the Tax Trap

The upcoming holiday season is traditionally a time when employers plan additional benefits for their staff.

Remember: the method of taxation for holiday benefits depends primarily on their source of funding.

Benefits Funded from the Company Social Benefits Fund (ZFŚS)

Benefits financed from the Company Social Benefits Fund (ZFŚS) enjoy preferential treatment, as they are generally exempt from PIT up to PLN 1,000 per year. These benefits are also exempt from social security contributions (ZUS), provided they are granted in line with the ZFŚS Act — meaning they must be awarded based on social criteria (life situation, financial standing, family circumstances).

Benefits Funded from Operating Resources

For years, benefits financed from a company’s operating resources (e.g., gift baskets, holiday gifts, bonuses) were fully taxable as employee income and treated as tax-deductible costs for the employer. However, in 2025 the Director of the National Tax Information (KIS) changed the official stance.

Under the updated interpretation, tax authorities now assess the tax treatment based on whether the benefit:

1. Constitutes part of remuneration - If the benefit is an element of remuneration (regulated in the remuneration policy), it is treated as employment income — taxable under PIT, subject to ZUS contributions, and deductible as a business expense for the employer.
2. Constitutes a donation or gift - this applies where the benefit is discretionary — the employee cannot demand it and its provision does not arise from internal regulations (e.g., the remuneration policy). In such cases:
   • the value of the benefit is excluded from PIT taxation for the employee, as it falls under inheritance and donation tax rules;
   • however, these expenses cannot be treated as tax-deductible costs for the employer.

Additionally, vouchers, coupons and gift cards funded from operating resources are fully taxable and do not qualify for PIT exemptions.

Our recommendations for employers:

To retain the right to classify holiday-related expenditures as tax-deductible costs, holiday benefits should be formally regulated in internal company documents (e.g., the remuneration policy) and treated as part of remuneration. Otherwise, recognising a benefit as a donation will disqualify the expense from being treated as a tax-deductible cost.

It is also worth seriously considering applying for an individual tax ruling. Keep in mind that such a ruling protects against tax authorities but does not protect against ZUS, which may independently classify the “donation” as employee income subject to social security contributions.

Care Allowance - Review of Regulations

The Ministry of Family, Labour and Social Policy (MRPiPS) has recognised the need to revise the regulations governing the care allowance.

The current time limits in Poland (e.g., 60 days for caring for a sick child under the age of 14) are considered insufficient for families whose children suffer from chronic or long-term illnesses, including oncological conditions. The Ministry is analysing the existing regulations with a view to potential amendments that would better address the real needs of families providing long-term care to ill relatives. To this end, MRPiPS has announced consultations with the Ministry of Health.

Our recommendations for employers:

HR departments should closely monitor parliamentary inquiries and official statements from the Ministry to proactively adapt to any expansion of entitlements for employee caregivers.

Labour Inspectorate (PIP) Reform – Key Concerns

The planned reform of the National Labour Inspectorate (PIP) has raised serious concerns among employers and experts in the field. The changes envisage extending PIP’s inspection powers so that inspectors would be able to assess whether cooperation based on a mandate contract (umowa zlecenia) or a B2B contract displays the characteristics of an employment relationship and, where irregularities are identified, reclassify such cooperation as an employment contract. 

Experts warn that the reform may have a chilling effect and gradually push civil law contracts out of the market, similarly to what previously happened with specific-task contracts (umowa o dzieło). The absence of clear criteria distinguishing B2B cooperation from an employment relationship in modern work arrangements further complicates the situation and may lead to an increase in court disputes. There is also concern that the extension of PIP’s powers may primarily serve to increase social security and tax revenues.

Our recommendations for employers:

Promptly review all civil law contracts (mandate and B2B) to identify any elements characteristic of an employment relationship, such as subordination, fixed place of work and fixed working hours. Ensure that B2B and mandate contracts retain the flexibility and autonomy of the contractors, and that all rules governing cooperation are clearly documented, thereby minimising the risk of reclassification into an employment contract by PIP.