Length of Service in Poland 2026: New Rules for Employers

Length of service is the legally relevant period used to determine selected employee rights, including annual leave, notice periods and benefits linked to seniority. In 2026, Polish rules significantly broadened which periods may be included in an employee’s length of service.

The changes arise from the Act of 26 September 2025 amending the Labour Code and certain other acts, published in the Journal of Laws on 21 October 2025 [1]. The new framework is particularly relevant for employers engaging individuals under B2B arrangements, contracts of mandate and other civil law contracts before hiring them under employment contracts. Lawyersinpoland.com by Kopeć & Zaborowski notes that the amendment may affect employment costs, payroll processes and internal benefit policies.

When do the new length of service rules in Poland apply?

The act entered into force on 1 January 2026 and has applied from that date to employers that are public finance sector units within the meaning of the Public Finance Act. For other employers, including most private companies, it applies from 1 May 2026, i.e. the first day of the month following six months from its publication [1].

Rights resulting from the newly counted periods are due from the date on which the employee acquires them, but not earlier than 1 January 2026 or 1 May 2026 respectively. The amendment therefore does not create claims for periods before those dates [1].

The amendment does not automatically convert a civil law contract into an employment contract. The legal nature of the relationship remains subject to its actual conditions, including performance under the employer’s direction and at the place and time designated by the employer. However, qualifying periods outside employment may now be included when calculating employee entitlements after an employment contract has been concluded.

B2B periods counted as seniority in Poland

Under new Article 302¹ of the Labour Code, periods of conducting non-agricultural business activity, as defined in Article 8(6) of the Social Insurance System Act, are included in the period of employment [1] [4]. This may include periods during which an individual provided services to a company as a sole trader under a B2B contract. Periods as a person cooperating with such a sole trader (e.g. a family member working in the business) are covered on the same basis.

For business activity, the condition is that contributions for pension, disability or accident insurance were actually paid for the period in question. The relevant period is confirmed by a certificate issued by the Social Insurance Institution, known as ZUS [1] [5].

For employers, this means that an employee hired under an employment contract may present evidence of earlier self-employment. If the statutory conditions are met, that earlier B2B activity can increase the employee’s seniority for statutory employment purposes and, depending on the wording of internal rules, for internal employment benefits.

Civil law contracts and seniority under the Labour Code amendment

The amendment also covers periods of performing a contract of mandate, an agency contract or a contract for the provision of services to which the rules on mandate apply, periods as a person cooperating with such a contractor, and periods of membership of an agricultural production cooperative or a cooperative of agricultural circles [1].

For these periods, the key condition is that the person was subject to pension and disability insurance. A contract of mandate will not count merely because it was signed or invoices were issued. The relevant insurance record and statutory conditions must exist.

Several additional categories require particular attention:

• periods of non-agricultural business activity covered by the start-up relief under Article 18(1) of the Entrepreneurs’ Law may be included even though the entrepreneur was not subject to pension and disability insurance at that time; ZUS confirms them on the basis of the registration for health insurance [1] [3];
• periods of suspension of business activity in order to provide personal care for a child may be included where pension and disability insurance contributions were paid for that period;
• documented periods of mandate, agency or business activity during which the person was not subject to pension and disability insurance under separate provisions (for example, students under 26 working under a contract of mandate) may be included, but must be evidenced by documents other than a ZUS certificate;
• documented periods of gainful work performed abroad, other than under an employment relationship, may be included on the basis of documents other than a ZUS certificate.

Each case should be assessed separately. Where periods overlap with each other or with an employment relationship, only the period most favourable to the employee is counted, so the same time cannot be counted twice [1].

ZUS certificate to confirm work periods

For periods recorded in the Polish social insurance system, the employee should obtain a ZUS certificate. The application is filed by the individual electronically only, through their eZUS account: form USP for periods from 1 January 1999 and form US-7 for earlier periods, and the certificate is delivered to the eZUS profile [1] [5]. The employer should retain the certificate or its copy in the employee’s personnel documentation and update the seniority calculation once the evidence is submitted.

Employees employed on the relevant effective date have 24 months from that date to document periods that may be included in their length of service, i.e. until 31 December 2027 in the public finance sector and until 30 April 2028 for other employers. Periods not documented within that deadline are not included by the employer that employed the employee on the effective date [1] [6].

Where ZUS cannot issue a certificate, especially for periods for which ZUS does not hold the required records or for qualifying work performed abroad, the employee may submit other documents. If ZUS refuses to issue a certificate because its records are incomplete, the individual may also request explanatory proceedings and attach their own documents [5]. Depending on the facts, evidence may include contracts, certificates from foreign institutions, registration documents, payment confirmations or tax documents.

Employers should avoid accepting informal declarations without supporting evidence. Incorrect recognition of seniority may result in underpayment claims, disputes over leave, unequal treatment allegations and payroll corrections.

Impact on annual leave entitlement in Poland

The most immediate consequence may concern annual leave. Under Article 154 of the Labour Code, an employee is entitled to 20 days of annual leave if total employment length is below 10 years and 26 days after reaching at least 10 years. Education periods are also included under Article 155 of the Labour Code [2].

Newly recognised B2B and civil law contract periods may allow an employee to reach the 10-year threshold earlier. The employer must therefore reassess annual leave entitlement after receiving valid evidence. This may require adjustment of the leave balance during the calendar year.

The new rules do not remove the requirement in Article 36 of the Labour Code that notice periods depend on the period of employment with a particular employer. Under Article 302¹ § 8, qualifying non-employment periods count towards employment with a given employer only where the work was performed for that employer. Periods performed for other entities do not, by themselves, lengthen the notice period under Article 36. In addition, the new periods do not affect a notice period that was already running on the relevant effective date [1] [2].

Jubilee awards and seniority allowances

Jubilee awards and seniority allowances are not generally guaranteed to every employee by the Labour Code. They may result from collective bargaining agreements, remuneration regulations, employment contracts, sector-specific legislation or established workplace practices.

Employers should review how internal documents define “length of service,” “employment period” or “seniority.” If the wording refers broadly to periods counted under labour law, the new rules may expand entitlement. If an internal policy restricts eligibility to service with a particular employer, the analysis may be different.

Employer obligations under the new seniority rules

Private-sector employers have applied the new rules since 1 May 2026 and should ensure their processes are up to date. Practical steps include reviewing HR policies, payroll settings, leave calculation procedures and remuneration regulations, as well as onboarding checklists used in the recruitment and employment of employees. HR teams should also receive clear instructions on handling ZUS certificates and alternative evidence.

Particular care is required in acquisitions, restructurings and workforce transfers. Historic arrangements with contractors may become relevant to future employment costs and employee claims. Consistent verification standards will help reduce the risk of inconsistent treatment between employees.

This is informational material, not legal advice. The consequences of the amendment depend on the employee’s insurance history, contractual documentation and the wording of applicable internal employment rules. For an assessment of seniority rules, employment documentation and compliance risks in Poland, contact the Kopeć & Zaborowski legal team.

FAQ – Length of Service in Poland 2026

Will every B2B contract count towards length of service in Poland?

No. The B2B period must meet statutory conditions, usually that pension, disability or accident insurance contributions were paid for it, or fall within a specific statutory exception, such as the start-up relief.

Do contracts of mandate count as seniority from 2026?

They can count if the contractor was subject to pension and disability insurance, or if the period is documented and the lack of insurance resulted from separate provisions (e.g. student status), in accordance with Article 302¹ of the Labour Code.

When must private employers apply the new rules?

Most private employers have had to apply them since 1 May 2026. Public finance sector employers have applied them since 1 January 2026.

How can an employee prove qualifying B2B or mandate periods?

The primary document is a ZUS certificate requested electronically via eZUS (form USP, or US-7 for periods before 1999). If ZUS cannot confirm a period, other reliable documents may be necessary, particularly where ZUS does not hold the relevant records, for students under 26 or in the case of qualifying foreign work periods.

Can the new rules increase annual leave entitlement?

Yes. Recognised periods may help an employee reach the 10-year threshold for 26 days of annual leave under Article 154 of the Labour Code.

Do jubilee awards automatically become due under the amendment?

No. Entitlement depends on the wording of the applicable collective agreement, remuneration regulations, employment contract or specific sectoral legislation.

Bibliography

[1] Act of 26 September 2025 amending the Act – Labour Code and certain other acts (Journal of Laws of 2025, item 1423), in particular Article 1 (new Articles 302¹ and 302² of the Labour Code) and Articles 5-10.

[2] Act of 26 June 1974 – Labour Code (consolidated text: Journal of Laws of 2025, item 277, as amended), in particular Articles 36, 154, 155 and 302¹.

[3] Act of 6 March 2018 – Entrepreneurs’ Law, Article 18(1).

[4] Act of 13 October 1998 on the social insurance system, Articles 8(6) and 83g.

[5] ZUS, „Stażowe” – nowe regulacje i zaświadczenia od 2026 r., https://www.zus.pl/-/%E2%80%9Esta%C5%BCowe-nowe-regulacje-i-za%C5%9Bwiadczenia-od-2026-r.-1

[6] Ministry of Family, Labour and Social Policy, Staż pracy na nowo. Złóż wniosek do ZUS i uzyskaj zaświadczenie dla pracodawcy, https://www.gov.pl/web/rodzina/Staz-pracy-na-nowo-zloz-wniosek-do-zus-i-uzyskaj-zaswiadczenie-dla-pracodawcy