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09/12/2025 · Grzegorz Stępień

What will the national minimum wage and the total cost of employing a staff member be in 2026?

From 1 January 2026, the minimum wage in Poland will be 4,806 zł gross per month, which represents an increase of 140 zł compared with 2025. The minimum hourly rate for civil-law contracts rises to 31.40 zł gross. This…

04/12/2025 · Grzegorz Stępień

Who will be eligible for unemployment benefit in 2026?

To be eligible for unemployment benefit in 2026, you must meet several key conditions. The most important of these is to prove that, during the 18 months preceding your registration with the jobcentre, you worked for at least 365 days and received remuneration…

01/12/2025 · Grzegorz Stępień

What changes will come into force for unregistered businesses in 2026?

From 1 January 2026, unregistered business activity in Poland will undergo a significant transformation, which will change the approach to the taxation of small businesses. The most important change involves moving away from a monthly revenue limit in favour of quarterly tax returns. In practice, this means that instead of…

24/11/2025 · Grzegorz Stępień

How will tax optimisation change in 2026, and who will gain and who will lose out?

The year 2026 marks the start of a new chapter in the Polish tax system. In practice, this means that tax optimisation in 2026 will require businesses to demonstrate far greater commitment, flexibility and knowledge of the regulations than ever before. The legislator, drawing on lessons learnt from experience…

21/11/2025 · Grzegorz Stępień

How will the national minimum wage change in 2026, and how much will you actually take home?

From 1 January 2026, a new national minimum wage will come into force – 4,806 zł gross per month. This follows the Council of Ministers’ Regulation of 11 September 2025, which introduces both a new monthly minimum wage and a new…

12/11/2025 · Grzegorz Stępień

When is it advisable to resume business operations, and how can this be done in 2025?

Business owners in Poland are increasingly taking advantage of the option to suspend their business operations – and not just during times of crisis, such as a pandemic or market instability. Suspension allows them to reduce costs, maintain the company’s status and avoid unnecessary obligations…

07/11/2025 · Grzegorz Stępień

When are you entitled to sick leave (L4) under a contract for services in 2025?

In 2025, the question of whether sick leave is covered under a contract for services is raising a host of questions amongst freelancers, students and those trying out their own business. The situation isn’t black and white, because a contract for services – although common – does not automatically entitle you to sick leave…

04/11/2025 · Grzegorz Stępień

How can you effectively sign a document on ePUAP in 2025?

The successful signing of ePUAP documents in 2025 is one of the cornerstones of the efficient handling of official and business matters in Poland. Electronic document signing has become the norm – from company registration and tax returns to official applications and financial statements…

30/10/2025 · Grzegorz Stępień

How does the ‘ZUS contribution holiday’ scheme work in 2025?

The ZUS contribution holiday in 2025 is a scheme that allows micro-entrepreneurs and the self-employed to be exempt from the obligation to pay social security contributions for one chosen month in a calendar year. In practice, this means that during that time, you do not have to pay…

22/10/2025 · Grzegorz Stępień

How can you get health insurance if you are not in work in 2025?

In 2025, more and more people are asking themselves how to obtain health insurance without being in employment – particularly in a market where forms of employment are becoming increasingly flexible, and contracts for specific tasks or project-based work are now the norm…