Poland will see significant regulatory changes in April 2026, impacting businesses and individuals with updates to sick leave rules, mandatory e-invoicing, pension calculations, and local waste disposal costs.
Key Changes to Regulations from April 2026
April 2026 brings several important changes to regulations affecting both companies and individuals. These changes concern electronic invoicing, ZUS benefits, rules for using sick leave, and local utility fees.
The most important changes include:
Mandatory KSeF for Most Entrepreneurs
The National System of e-Invoices (KSeF) will become mandatory for most entrepreneurs from April 1, 2026. Businesses issuing invoices in Poland will be required to use the system.
All entrepreneurs with sales not exceeding 200 million PLN in 2024 will be required to use KSeF. An exception applies to taxpayers with monthly invoice sales below 10,000 PLN gross – they will start using the system on January 1, 2027. The obligation to receive invoices in KSeF has been in effect since February 1, 2026.
Higher ZUS Compensation from April 1st – Up to 1781 PLN for 1% Disability
From April 1, 2026, individuals injured in workplace accidents will receive higher one-time compensation from ZUS. The rate for 1% permanent disability will increase from 1636 PLN to 1781 PLN. This could result in increased benefits of several thousand PLN, directly impacting financial support for the injured and their families. The new rates will be valid until March 31, 2027.
New GUS Tables from April 1, 2026 – Higher Life Expectancy and Impact on Pensions
New GUS tables come into effect on April 1, 2026, indicating that the average person will live over two months longer than previously estimated. This change directly affects pension amounts – those choosing standard retirement age may receive lower monthly payments. However, those who work longer or delay their ZUS application may receive higher benefits.
The new tables are particularly important for individuals born after 1948, as they form the basis for pension calculations in 2026 and determine the length of the benefit period and its monthly value.
Waste Collection Fee Increases from April 1st – Warsaw Up to 107 PLN Monthly
Residents of many Polish cities will pay more for municipal waste collection from April 1, 2026. Increases include Warsaw, Gdańsk, Gniezno, Piła, and Chełmża. In Warsaw, rates will return to pre-temporary reduction levels, depending on the type of building.
The city justifies the increases with rising costs of transport, sorting, and recycling.
Electronic Documents from Land and Mortgage Registers with Legal Force
Changes to land and mortgage registers came into effect between March and April 2026. The amendment introduces new rules regarding documents generated from the Central Information of Land and Mortgage Registers system.
The most important change is that electronic copies, extracts, and certificates from land and mortgage registers have the same legal force as documents issued directly by the court. A document downloaded from the electronic system – even a printout – can be treated as an official document.
New Fees for Documents from Land and Mortgage Registers
Along with the above change, a new price list for fees for the activities of the Central Information of Land and Mortgage Registers has been introduced. Fees depend on the type of document and how it is obtained (electronically or in paper form).
New Sick Leave Rules from April 13th – Potential Loss of Benefits
New regulations clarifying the rules for using sick leave and controlling its use come into effect on April 13, 2026. The changes aim to streamline existing regulations and more precisely define situations where an insured person may lose their right to sick pay.
The basic principle remains unchanged – a person on sick leave loses their right to benefits for the entire period if they perform paid work during that time.
The amendment introduces a more precise formulation of the second condition for losing benefits. An insured person will also lose their right to benefits if they engage in activities inconsistent with the purpose of the sick leave (e.g., renovation, tourism), which hinder or prolong the healing and recovery process. Ordinary daily activities and incidental actions, such as shopping or a doctor’s visit, are explicitly excluded as grounds for questioning the sick leave.
Definition of Paid Work and Activities Inconsistent with the Purpose of Sick Leave
The regulations also include definitions of terms that were previously not explicitly explained in the law.
Paid work will be considered any activity performed to generate income – regardless of the legal basis on which it is performed. This means that the form of employment or cooperation is irrelevant.
Sick Leave Controls from April 13, 2026
The Social Insurance Institution (ZUS) and employers can still verify the proper use of sick leave – both due to illness and care for a family member. Controls can also cover individuals receiving benefits after the termination of insurance coverage.
The new regulations expand the powers of controllers. They may, for example, identify the person being controlled, enter the control location, and obtain information from the employee, their contribution payer, or the treating physician. If the ZUS controller or employer does not find the sick person at home, it does not automatically result in the loss of the right to benefits. The control can be repeated, and the employee should explain the reason for their absence – e.g., a doctor’s appointment or rehabilitation. Failure to provide justification or refusal to explain may result in the sick leave being deemed improperly used.
Last Month of Preparations Before the Reform of Work Experience (May 2026)
April 2026 is also an important preparatory period for employers in the private sector. New regulations expanding the definition of work experience will come into effect on May 1st. Periods of self-employment and work under certain civil law contracts will be included in the employment period. Many employees are currently seeking confirmation of their previous professional activity in light of the upcoming changes.
ZUS Launches “Lie Detector” for Documents
At the end of March, the Social Insurance Institution launched an additional tool that allows employers to verify the authenticity of certificates of insurance history issued at the request of USP. Thanks to the new search engine, an employer can verify in seconds whether the PDF file of the certificate provided by the employee is in the ZUS database and whether its content has been changed.
Hundreds of Thousands of Applications for Certificates
Interest in documents needed to determine work experience is very high. Since the beginning of 2026, over 572,000 applications for certificates regarding the addition of periods other than employment under an employment contract to work experience have been received by ZUS.