New work experience rules from 2026: a complete cheat sheet for the HR department

The year 2026 brought one of the most significant changes to Polish labor law in recent decades. After years of discussion about labor market flexibility and the gig economy, the legislature finally recognized forms of employment other than the traditional employment contract. The Act of September 26, 2025, amending the Labor Code and certain other acts (Journal of Laws of 2025, item 1423), has completely reshaped how HR departments must view the professional history of candidates and employees.

Mandate contracts, B2B contracts (self-employment), and even work abroad—all of these, upon meeting specific conditions, now count toward seniority. For millions of employees, this is an opportunity to qualify for 26 days of annual leave, higher seniority bonuses, or longer notice periods sooner. For you, as an HR or payroll specialist, this is a massive operational challenge.

Market practice shows that HR and payroll departments are often facing a surge in requests from employees expecting a quick recalculation of their employment history. To ensure efficient processing of these requests, it is essential to implement a structured process. The following study provides a comprehensive guide to the new legal regulations, covering the identification of qualifying employment periods, procedures for verifying ZUS certificates, and guidelines for updating employee entitlements in HR and payroll systems.

Here is everything you need to know about the new seniority rules in 2026 to manage the chaos and turn this statutory obligation into a smooth process.

What exactly has changed regarding seniority since 2026?

For years, the definition of "seniority" in the Labor Code was extremely rigid. It recognized almost exclusively periods of employment based on an employment contract, appointment, election, nomination, or cooperative employment contract (as well as specific periods included by virtue of separate acts, such as receiving unemployment benefits or military service).

Today, the line between full-time employment and providing services based on civil law contracts has blurred to such an extent that the system had to respond.

Definition of the new seniority

The amendment, by adding articles 302¹ and 302² to the Labor Code, has equated (in terms of acquiring employee rights) periods of being subject to social insurance from other titles with full-time employment. A key condition is that pension and disability (or accident) insurance contributions must have been paid for the given activity.

From 2026, seniority includes, among other things, documented periods of self-employment, performance of mandate contracts, and work abroad, provided that social insurance contributions were paid during that time.

Market context: Why is this a challenge for HR?

ZUS data shows that in the first few months after the regulations came into force, the institution received over 800,000 applications for a special certificate (USP). Each of these documents will sooner or later land on an HR specialist's desk. Most companies are handling this poorly because they try to process these requests in isolation without updating global compensation policies or work regulations. This creates a risk of claims and unequal treatment.

Case Study: Marek and his recovered years

Imagine Marek, who ran a sole proprietorship for 7 years and then worked for you as a full-time employee for 4 years. Before 2026, his seniority was 4 years, entitling him to 20 days of annual leave. Under the new regulations, after submitting the appropriate ZUS certificate, his total seniority jumps to 11 years. Overnight, Marek becomes entitled to 26 days of annual leave.

HR Tip

Instead of waiting passively for requests, prepare brief internal communication (e.g., on the intranet or in a newsletter) clearly explaining the rules for including new periods and the required procedures to employees. Specify exactly who in the company is responsible for receiving USP certificates. This will reduce the number of questions to the HR department by 50%.

What exactly counts toward seniority? (Closed list)

Not every professional activity will extend seniority. The legislature has created a precise list that HR must know by heart.

Under the new regulations, the following are included in your leave entitlement and general seniority:

1. Sole Proprietorship (JDG): Periods during which pension, disability, or accident insurance contributions were paid by a person running a non-agricultural business.
2. Cooperating persons: Periods of cooperation in running a sole proprietorship for which contributions were paid.
3. Service contracts and mandate contracts: Periods of performing contracts subject to mandate contract regulations, provided they were covered by pension and disability insurance.
4. Agency contracts: Including cooperation in their performance (if subject to social security contributions).
5. "Start-up Relief": Periods of registration solely for health insurance during the first 6 months of business activity (this is an important exception to the social security contribution rule!).
6. Childcare while running a sole proprietorship: Periods of business suspension for the purpose of providing personal childcare, for which pension and disability contributions were financed.
7. Work abroad: Documented periods of gainful employment outside Poland on a basis other than an employment contract.
8. Agricultural cooperatives: Periods of membership in an agricultural production cooperative or an agricultural circle cooperative.

What is absolutely NOT included?

• Specific-task contracts (as they do not create an obligation for social security contributions).
• Unregistered business activity (it is not recognized as a business activity).
• Periods of mandate contracts concluded with students under 26 years of age (the so-called "zero ZUS" – no pension or disability insurance).

The primary criterion for including a civil law contract or business activity in the 2026 work seniority is prior coverage by social security (with the exception of the "start-up relief" period).

HR Tip

Create an internal checklist. When an employee brings a stack of old contracts, first ask: "Were pension and disability contributions paid on these?" If not (e.g., a mandate contract during studies), you can immediately cut the process short by referring the employee to the guidelines from the Ministry of Family, Labour and Social Policy.

The "zero ZUS" trap: What about students and pupils?

This is one of the most pressing issues facing HR departments. Young employees are submitting applications en masse, hoping that the years spent working in cafes or at events during their studies will grant them the coveted 26 days of vacation.

The law is uncompromising here. The exemption from ZUS contributions for secondary school students and university students under 26 on mandate contracts is a huge financial benefit "here and now" (gross amount equals net amount). However, from the perspective of the new seniority regulations, these years are "empty."

ZUS will refuse to issue a certificate

Because the student contractor was not covered by pension and disability insurance, ZUS simply does not have this data on their insurance account (other than health insurance registration, which is insufficient here). The eZUS system will reject the USP application, and the employee will receive a refusal decision.

The position of the Ministry of Family, Labour and Social Policy on this matter is clear: periods of mandate contracts without social security contributions do not count toward work seniority. The exception is when a student has voluntarily opted to pay contributions (which, in practice, happens extremely rarely).

HR Tip

Alert your recruitment team to this phenomenon. Candidates may list several years of experience from their student days on their CVs and expect benefits resulting from longer seniority during negotiations. The recruiter must immediately explain that, in light of the Labour Code, this period will not accelerate the acquisition of vacation entitlements.

General seniority vs. Company seniority: A costly difference

From the perspective of HR budgeting and payroll, you must perfectly distinguish between these two concepts, as the new regulations affect them in completely different ways.

The Notice Period Puzzle

An employee is demanding a 3-month notice period because they brought a USP certificate showing they ran an auto repair shop for 5 years? Wrong!

The new regulations state clearly: we include, for example, B2B in company seniority only if that cooperation took place for your company.

Example: If Janina has been invoicing you B2B for 2 years and has since transitioned to a full-time employment contract with you for one year, her length of service is 3 years. She is entitled to a 3-month notice period.

A mandate contract (umowa zlecenia) only extends the notice period if it was performed for the same employer with whom the employee currently has an employment relationship.

HR Tip

Review your internal remuneration and bonus policies. If your definition of "service qualifying for a bonus" includes "periods of employment as defined by the Labor Code," you have just increased your payroll budget. New regulations will require bonus payments to be made sooner.

How to process certificates? (Documentation and USP)

The employer is not obligated to proactively seek information about an employee's past. The ball is in the employee's court. You must require hard evidence. A simple, faded mandate contract from 2012 brought in a folder is not a sufficient basis for changing the length of service in the system.

The Holy Grail: The ZUS Certificate (USP)

According to the law, the primary and preferred way to document additional periods is a special certificate issued by the Social Insurance Institution (ZUS).

1. The employee logs into their PUE ZUS / eZUS account.
2. They submit a dedicated USP application ("Application for a certificate of insurance for the purpose of adding periods to length of service"). If the periods are from before 1999, they submit form US-7.
3. ZUS processes data from the insured person's account (which means it skips periods with "zero ZUS contributions") and generates an electronic certificate.
4. The employee provides you with this generated file (or a printout with a verifiable signature).

Clarification Procedure (When ZUS refuses)

ZUS systems are not perfect. Sometimes, especially in the case of very old periods, ZUS issues a refusal to issue a certificate due to a lack of data. What should the HR department do then?

Only at this point do you open the door to alternative evidence. The legislator has provided that an employee may prove their length of service with other reliable documents.

• In the case of sole proprietorships (JDG): A certificate from CEIDG + proof of contribution payments (old bank transfers, DRA declarations).
• For service contracts: The contract + associated invoices + an old PIT-11 form indicating that social security contributions were deducted.
• Work abroad: Tax/insurance documentation from the given country (a translation may be required).

It is your responsibility to evaluate these documents. If they are credible and unambiguous, include the period in the seniority calculation.

HR Tip

Never accept employee statements ("I swear I paid contributions there") as the sole proof. Establish a strict standard within your team: 1. a certificate from the Social Insurance Institution (ZUS), or 2. a complete set of cross-referenced documents (contract + proof of contribution payment).

Deadlines and Implementation Schedule (A Race Against Time)

The legislator has split the implementation into two stages:

• January 1, 2026 – Public finance sector (public sector).
• May 1, 2026 – Private sector.

The Magic 24 Months

The most important provision for private companies is found in the transitional regulations. If an employee was employed at your company on the date the act entered into force (i.e., May 1, 2026), they have exactly 24 months (until May 1, 2028) to provide you with the appropriate certificates from ZUS.

What happens if they bring the document on May 2, 2028? According to the act, as an employer, you are no longer obligated to include those "old" periods from before the act entered into force in their current seniority.

For newly hired employees (after May 1, 2026), this 24-month limit does not apply; they will simply submit their ZUS certificates during onboarding, along with employment certificates from previous companies.

No Retroactive Adjustments for Vacation Seniority

This is the question that will flood your inboxes: "Boss, since I had 10 years of B2B experience in 2024, please give me those 6 days of leave for last year!"

The answer is: NO. The law does not work that way. Entitlements resulting from the inclusion of new periods apply from the date the right to a given entitlement is acquired, but no earlier than the date the act enters into force. This means that we calculate leave according to the new thresholds only for 2026 and subsequent years.

How to implement changes without paralyzing the company?

Implementing new rules is not just about clicking boxes in a system. It is a project that requires proper change management.

• Audit of Regulations: Check your Remuneration Regulations, Work Regulations, and Collective Labor Agreements for the definition of "length of service." Do they refer to the Labor Code? If so, your costs may increase.
• Updating HR Systems (ERP/HRIS): Ensure that your software provider (e.g., Enova, SAP, Optima) has already introduced the ability to record "other periods included in length of service" without the need to generate fictitious employment certificates.
• Communication to Managers: Train your management staff. They need to understand why an employee with 3 years of service might suddenly demand 26 days of leave, so they can properly plan schedules and vacations.
• Onboarding, new version: Update your checklist for new employees. Alongside the request for employment certificates, add a request for a USP certificate from e-ZUS.
• Verification Policy: Write down a procedure for cases where an employee does not have a USP certificate but brings "their own documents." What documents do you accept? Who makes the final decision on whether to count them?

Mistakes you must avoid

What should you watch out for when calculating new service periods?

1. Overlapping periods: An employee studying part-time worked a half-time position and had a side job with social security contributions on weekends for another employer. They provide a certificate of employment and a certificate of non-employment periods (USP) for the same calendar year. Error: Adding these years together (1 calendar year = 2 years of seniority). Rule: Only one, most favorable period is counted toward seniority if they overlap in time.
2. Ignoring claim statutes of limitations: Three years after the act comes into force, an employee realizes they were entitled to a higher seniority bonus. Rule: Remember that employment-related claims expire after 3 years. If an employee neglects to provide documents, you as the employer are protected.
3. Treating seniority as pensionable service: Many employees think that thanks to the USP they will gain a higher pension from ZUS. You must educate them. This amendment to the Labor Code applies ONLY to employee rights (leave, notice period, severance pay). It does not change the rules for calculating pension capital by even a millimeter.
4. Including unregistered business activity: Even though the employee paid income tax on small online sales, unregistered business activity is not a business activity and is not subject to social security. We do not include it in seniority.

FAQ: Most common employee questions

1. Will work on a mandate contract for my current boss from 5 years ago extend my notice period?
   Yes. If you worked for the same employer on a mandate contract before switching to a full-time position (and contributions were paid), that time counts toward your company seniority, which may result in moving from a 1-month to a 3-month notice period.
2. When will I get 26 days of leave if I submit the documents to HR?
   You will acquire the right to a higher leave entitlement (26 days) on the day your total seniority exceeds exactly 10 years after adding the approved "non-employment" periods.
3. I worked in England for 3 years after graduation, but I no longer have contact with that company. What now?
   You must document this yourself. It is best to obtain documents from the British tax authority (HMRC) or the equivalent of ZUS confirming that you were covered by their insurance systems during that period.
4. Do student internships count towards work experience?
   No. Student internships (generally unpaid or carried out as internships without social security contributions) do not meet the requirement of being subject to pension and disability insurance as mandated by the 2026 amendment.
5. I have a programming course certificate instead of a degree. Does the time spent on the course count towards my work experience?
   No. Education is only counted towards leave entitlement based on separate, older provisions of the Labor Code (e.g., completing a higher education degree counts as 8 years). Commercial courses or training programs do not increase your work experience.

Key takeaways: How to use this in your HR strategy

• New rules of the game: As of 2026, work experience is much broader than just full-time employment. It is a collection of professional experiences subject to social security contributions from civil law contracts and self-employment.
• Documentation is key: As an HR professional, rely on hard data from the Social Insurance Institution (ZUS) (USP certificate). Avoid relying on "word of honor."
• Be proactive: Send a clear message to the organization before you are flooded with individual inquiries about recalculating vacation days.
• General work experience vs. company tenure: Teach your team to flawlessly distinguish between general work experience (relevant for vacation leave) and company tenure (relevant for notice periods and severance pay).

Managing a legal change of this magnitude requires time and consistency. Properly preparing internal policies and communicating clearly using employee platforms, such as the Nais application ecosystem, will help you navigate this transformation smoothly and without team tension.

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