HR and payroll legislative updates: Q3/2025

1.     Amendments to regulations on mileage reimbursement for electric vehicles

The Ministry of Infrastructure has initiated work to amend the Regulation on the conditions for determining and reimbursing the costs of using the passenger vehicles, motorcycles and mopeds not owned by employers for business purposes. The planned amendments aim to introduce the option to receive reimbursement for costs related to using electric, hybrid, hydrogen-powered vehicles, or vehicles powered by other alternative energy sources for business purposes.

2.     Regulation of the Council of Ministers regarding the minimum remuneration for work and the minimum hourly rate for 2026

In the Journal of Laws of 15 September 2025, item 1242, the Regulation of the Council of Ministers regarding the minimum remuneration for work and the minimum hourly rate for 2026 was published. Starting from 1 January 2026, the minimum monthly remuneration for work will stand at PLN 4,806 gross (an increase by PLN 140 compared to the currently applicable minimum remuneration). The minimum hourly rate will be PLN 31.40.

3.     Digitized communication between the employer, the employee and the labour unions

The Ministry of Family, Labour and Social Policy has prepared draft amendments to the Labour Code as well as the Act on the Company’s Social Benefit Fund and the Act on Labour Unions. The main goal is to facilitate the communication between the parties to the employment relationship as well as the employer and labour unions, by introducing an electronic way of communication.

The amended Act allows for submission of the following documents in an electronic form:

·       Information on video surveillance;

·       Information on conditions of the transfer of the establishment to another employer;

·       Consultation on the intention to terminate the employment contract with the company’s labour union;

·       Request to establish an individual working time schedule;

·       Request to apply a system of a shortened working week;

·       Request to apply a system of weekend working time;

·       Request to apply a flexible working time;

·       Request for time off to attend to private matters;

·       Request for time off in lieu of overtime work;

·       Request to notify the competent district labour inspector of the employment of individuals working at night;

·       Request for unpaid annual leave;

·       Request for unpaid time off to work at another employer;

·       Instructions and guidelines from the employer regarding acquainting employees with occupational health and safety regulations and rules.

The above changes are to be adopted in Q3 or Q4 2025.

4.     Interest on untimely payment of remuneration

In the Draft Act on the minimum remuneration for work (UC62), a proposal has been introduced to add Article 85[1] §1 to the Labour Code, under which an employer who delays payment of remuneration is required to calculate interest for the period of delay, even if the employee has not suffered any damage as a result, and the delay was due to circumstances for which the employer is not responsible. Following the changes, interest for untimely payment of remuneration would be calculated automatically, regardless of the employer’s fault or any damage suffered by the employee, and would be paid together with the remuneration.

5.     Draft Amendment to the Act on State Labour Inspection

According to information provided on the website of the Ministry of Family, Labour and Social Policy (https://www.gov.pl/web/rodzina), the list of legislative works of the Council of Ministers has been extended by a Draft Act of the Ministry of Labour amending the Act on State Labour Inspection and certain other acts. The Draft Amendment grants the State Labour Inspection the authority to determine the existence of an employment relationship when a civil law contract has been concluded under circumstances that would require entering into an employment contract. This means that the Inspection would be competent to issue a decision transforming such a contract into an employment contract. Such authority will be vested in the district labour inspectors. An appeal against the inspector's decision may be filed with the labour court.

Should you wish to discuss the above-mentioned changes, please contact the employees of Payroll & HR Department of Forvis Mazars Polska Sp. z o.o.