Significant legal changes for businesses, employees, and property owners will come into force in Poland starting in April 2026, impacting invoicing, sick leave, and property records.
Mandatory e-Invoicing with KSeF from April 1st
Most businesses will be required to issue and receive electronic invoices through the National e-Invoice System (KSeF) starting April 1, 2026. An exception applies to companies with monthly sales below 10,000 PLN, who will join the system on January 1, 2027.
Increased Compensation for Workplace Accidents
From April 1, 2026, individuals injured in workplace accidents will receive increased financial support from the Social Insurance Institution (ZUS). The rate for 1% of permanent health impairment increases to 1781 PLN, potentially adding several thousand PLN to one-time compensation payments.
New GUS Life Expectancy Tables Impact Pensions
New GUS (Central Statistical Office) tables indicate a statistical life expectancy increase of over two months. This impacts pension amounts, with standard benefits potentially decreasing, but those who work longer or delay their ZUS application may receive higher payments, primarily affecting those born after 1948.
Higher Waste Collection Fees in Many Cities
Residents in numerous Polish cities will face increased municipal waste collection fees starting April 1, 2026. Confirmed increases are reported in Warsaw, Gdańsk, Gniezno, Piła, and Chełmża.
New Rules for Sick Leave (L4) from April 13th
Sick leave benefits can be lost not only for paid work but also for activities “inconsistent with the purpose of the leave,” such as home renovations or tourism. Routine daily activities remain permissible.
Land and Mortgage Registers: Official Documents Now Available Digitally
Electronic copies, extracts, and certificates from land and mortgage registers now carry the same legal weight as court-issued documents. Pricing varies based on document type and delivery method (online or paper).
Last Month for Preparation Before Employment History Reform
April 2026 is the final month to prepare for the May 1, 2026 reform of employment history calculation, which will include periods of self-employment and certain civil law contracts. Employees should confirm their previous professional activity.
ZUS “Fraud Detector” for Certificates Now Operational
A new eZUS function allows employers to quickly verify the authenticity of insurance history certificates. Over 572,000 certificates have been issued since the beginning of the year.
Mandatory KSeF for Businesses from April 1, 2026
The implementation of the National e-Invoice System (KSeF) is a major change for businesses. Most companies issuing invoices in Poland will be required to use the system from April 1, 2026.
KSeF Usage and Exemptions
All businesses with sales below 200 million PLN in 2024 will use KSeF. Taxpayers with monthly invoice sales below 10,000 PLN gross will begin using the system on January 1, 2027. Receiving invoices in KSeF has been mandatory since February 1, 2026.
Increased Compensation for Workplace Accidents and Occupational Diseases
From April 1, 2026, individuals injured in workplace accidents will receive higher one-time compensation from ZUS. The rate for 1% of permanent health impairment increases from 1636 PLN to 1781 PLN, potentially increasing benefits by several thousand PLN for more serious injuries. These rates will be in effect until March 31, 2027.
New GUS Tables: Higher Life Expectancy and Pension Implications
New GUS tables, effective April 1, 2026, indicate a statistical life expectancy increase of over two months. This change directly impacts pension amounts, potentially leading to lower monthly payments for those retiring at the standard age. However, those who continue working or delay their ZUS application may receive higher benefits.
Significance for Post-1948 Birth Years
The new tables are particularly important for individuals born after 1948, as they form the basis for pension calculations in 2026 and determine the duration and value of benefits.
Higher Waste Collection Fees from April 1, 2026
Residents in many Polish cities will pay more for municipal waste collection starting April 1, 2026. Increases are confirmed for Warsaw, Gdańsk, Gniezno, Piła, and Chełmża. Warsaw is reinstating rates from before a temporary reduction, varying by building type.
City Explanations for Fee Increases
Cities attribute the increases to rising costs of transport, sorting, and recycling.
Land and Mortgage Register Documents with Legal Authority
Changes to land and mortgage registers came into effect between March and April 2026, concerning documents generated from the Central Information of Land and Mortgage Registers system.
Equal Legal Weight for Electronic Documents
The most significant change is that electronic copies, extracts, and certificates from land and mortgage registers have the same legal validity as documents issued directly by the court. A downloaded or printed electronic document can be treated as an official document.
New Fees for Land and Mortgage Register Documents
New pricing has been introduced for services of the Central Information of Land and Mortgage Registers, depending on the document type and method of acquisition (electronic or paper).
New Rules for Controlling Sick Leave from April 13, 2026
Regulations clarifying the rules for using and controlling sick leave 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.
Basic Principles Remain Unchanged
The basic principle remains: an individual on sick leave loses their right to benefits if they perform paid work during that time.
Precise Definition of Loss of Benefits
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., renovations, tourism), hindering or prolonging recovery. Routine daily activities are explicitly excluded.
Definitions of Paid Work and Inconsistent Activities
The regulations now include definitions of terms previously not explicitly defined in the law.
Paid Work Definition
Paid work will be defined as any activity performed to generate income, regardless of the legal basis for its performance.
ZUS Controls of Sick Leave from April 13, 2026
ZUS and employers can continue to verify the proper use of sick leave, both for illness and family care. Controls can also cover individuals receiving benefits after their insurance coverage has ended.
Expanded Powers of Controllers
New regulations expand the powers of controllers, allowing them to identify individuals, enter premises, and obtain information from employees, their contribution payers, or treating physicians. If a controller does not find a sick person at home, it does not automatically result in loss of benefits. The control can be repeated, and the employee should explain their absence (e.g., a doctor’s appointment or rehabilitation).
Final Preparations Before Employment History Reform (May 2026)
April 2026 is a crucial preparation period for private sector employers. New regulations expanding the definition of employment history will take effect on May 1st, including periods of self-employment and certain civil law contracts. Many employees are currently seeking confirmation of their previous professional activity.
ZUS Launches “Lie Detector” for Documents
At the end of March, ZUS launched a tool allowing employers to verify the authenticity of insurance history certificates issued upon request from USP. The new search engine allows employers to verify in seconds whether the PDF file provided by the employee is in the ZUS database and whether its content has been altered.
High Demand for Certificates
There is high interest in documents needed to determine employment history. Over 572,000 applications for certificates related to adding periods other than employment contracts to employment history have been received by ZUS since the beginning of 2026.
