flash news: #labour market

7 August 2026
Payments in the form of units of investment funds: when does an employee derive income?

The Provincial Administrative Court in Warsaw resolved a dispute about when to tax variable pay to employees that is in the form of units of investment funds. The court overturned the interpretation of the Director of the National Tax Information Service who had had claimed that income arose twice – first as a benefit in kind from employment when the units were issued and then as income from capital when they are redeemed.

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AI Act: New transparency obligations from 2 August

Further provisions of the EU's AI Act come into force on 2 August. They focus on transparency in the use of artificial intelligence.

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10 July 2026
Health Minister announces maximum hourly rate for healthcare workers

At a press conference on healthcare reform plans, the Health Minister announced her intention to introduce maximum individual pay levels and maximum expenditure limits within the budgets of hospitals funded by the National Health Fund. The initiative is part of efforts to tackle so-called excessive pay levels in the healthcare sector.

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7 July 2026
The first ruling following amendments to the length-of-service legislation. The employer failed to justify refusal to pay a long-service award

On 8 May 2026, the District Court in Łomża issued a first ruling - following the amendment to the Labour Code of 26 September 2025 - concerning the inclusion of new periods in an employee’s length of service. The judgment is final (case no. IV P 31/26).

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Could the new regulations limit work placements?

The draft Internship Act (UD307), prepared by the Ministry of Family, Labour and Social Policy, is causing increasing controversy among employer  organisations. An assessment of the effect of the regulation is that mandatory remuneration and new formal requirements could mean that 47.8% of firms will cease offering   internships.

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The Ministry of Labour proposes the level of a minimum wage increase for 2027.

The Ministry of Family, Labour and Social Policy will recommend to the Council of Ministers that the minimum wage for 2027 be set at PLN 4,986 and the minimum hourly rate at PLN 32.60. This represents an increase of PLN 180 (3.7%) and PLN 1.20 (3.8%) respectively compared to the current year.

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