A series of significant changes to Polish labor law is on the horizon. The first will take effect as early as Christmas Eve: the so-called “Pay Transparency” Act is intended to increase transparency in the labor market, though experts point to several loopholes. An opportunity to address these gaps may come with the implementation of the EU directive on equal pay for women and men, which must be transposed into national law by June. At the start of the year, substantial changes may also affect people working under B2B contracts: labor inspectors are expected to gain the power to reclassify such contracts into employment contracts administratively. At the same time, health insurance contributions for entrepreneurs will rise sharply. These changes will have dire consequences for the IT sector, where self-employment has long been the norm.
As of December 24, one of the many upcoming labor law changes takes effect—the act commonly referred to as “Pay Transparency.” It introduces the following obligations:
- a requirement to disclose the proposed salary before entering into an employment relationship,
- an obligation to use gender-neutral job titles,
- a ban on asking candidates about their previous salary during the recruitment process.
“Although the substance of the act does not actually change much in terms of pay levels, the discussion it has sparked is very much needed,” says Paulina Król, Chief People and Operations Officer at No Fluff Jobs. “Employers have always been reluctant to share information about offered salaries, and in the past year we have even seen a decline in transparency. Currently, salary ranges appear in only about one-third of job postings on the market.”
She adds that the new regulations remain unclear about the stage of recruitment at which employers must disclose pay. “This still allows employers to delay revealing salary information until the very last moment, even though 93% of candidates believe it should be disclosed already at the job-posting stage. We now need to wait for the implementation of the EU directive on equal pay for women and men, which is due by June 2026. Although the initial draft does not directly address recruitment, there is still room to correct the provisions being introduced today.”
More Than Half of IT Job Ads Offer Only B2B Contracts
There is a strong likelihood that, from the beginning of 2026, Poland’s National Labour Inspectorate (PIP) will receive new powers. Inspectors are expected to gain the right to convert civil-law contracts and B2B agreements into employment contracts by administrative decision (albeit without immediate enforceability), if they determine that an employment relationship exists—for example, due to managerial subordination or a clearly designated place of work. According to the current draft, such decisions would not have a retroactive effect, but much may still change as the proposal passes through parliament and reaches the president.
“This decision is causing strong emotions, especially in the IT sector, where B2B contracts are the norm,” says Paulina Król. “In more than half of job offers in this sector, B2B is the only form of employment available. It is a solution favored by both employers and workers. Experienced IT specialists earn high salaries, and operating as a sole trader usually means significantly more take-home pay than under a standard employment contract.”
She warns, however, that the regulatory changes could reduce the number of vacancies in the sector, increase employee turnover, and boost interest in traditional employment contracts—particularly since, from February 1, 2026, the minimum base for calculating health insurance contributions will be raised to the level of the statutory minimum wage. “In the current market environment, with the employer-driven market making a comeback, this may weaken employees’ bargaining power and introduce yet another source of uncertainty.”
Source: ceo.com.pl
