From 2026, length of service (staż pracy) in Poland no longer includes only employment contracts. The Labour Code now also takes into account periods of business activity, mandate contracts (umowa zlecenia) and work abroad. These periods affect, among other things, the amount of annual leave. We explain what has changed, who is affected and how to document past periods.
Legal basis and dates
- Act of 26 September 2025 amending the Labour Code and certain other acts (Journal of Laws 2025, item 1423), which added Art. 302¹ to the Labour Code.
- Public finance sector employers apply the new rules from 1 January 2026.
- All other employers, including private companies, apply them from 1 May 2026.
New entitlements arise from the date they are acquired, but not earlier than these dates. The employer is not obliged to compensate entitlements for earlier periods.
Which periods count
- business activity (non-agricultural) – for periods in which pension and disability contributions were paid, including as a cooperating person,
- “start-up relief” (ulga na start) – the period in which the entrepreneur was not covered by pension and disability insurance,
- mandate contracts, other service contracts governed by the mandate rules, and agency contracts – if the person was covered by pension and disability insurance,
- paid work abroad on a basis other than an employment relationship – if documented,
- certain other periods, e.g. membership of agricultural cooperatives and service in uniformed services.
Contracts for specific work (umowa o dzieło) do not count. If periods overlap, e.g. full-time employment and a parallel mandate contract, the period most favourable to the employee is taken into account – the same time is not counted twice.
What a longer length of service affects
| Entitlement | Which periods count |
|---|---|
| Annual leave – 20 or 26 days (Art. 154 of the Labour Code) | total length of service, including the new periods with all entities |
| Jubilee award, seniority allowance | depends on the pay rules, work regulations or collective agreement of the employer |
| Notice period (Art. 36 of the Labour Code), severance based on service with the employer | service with the given employer – new periods only if the work was performed for that employer |
| Experience requirements in job offers and promotions | according to the employer’s terms or specific provisions |
Example: an employee has 7 years of employment and 4 years of business activity with paid contributions. Once the business activity is documented, their length of service is 11 years, so they become entitled to 26 days of leave per year. The entitlement applies from the date the rules took effect at their employer, not retroactively.
Notice periods already running on the date the rules took effect are not affected.
How to document past periods
Periods of business activity, mandate contracts and agency contracts are confirmed by a ZUS certificate. The application is filed only electronically, via eZUS (PUE ZUS). ZUS issues the certificate electronically, and if it refuses, a clarification procedure is available.
Work abroad is confirmed by documents that credibly prove it, e.g. a contract, a certificate from the foreign client, insurance or tax documents. The rules do not contain a closed list of such documents. In practice, foreign-language documents should be submitted with a Polish translation.
The 24-month deadline – key for employees
An employee employed on the date the new rules took effect has 24 months to submit documents to the employer. The deadline runs from 1 January 2026 in the public finance sector and from 1 May 2026 for all other employers. The employer is not obliged to count periods not documented within that time, so it is not worth delaying the ZUS application.
What employers should do
- Inform employees about the new rules and how to submit documents.
- Accept ZUS certificates and other documents, then recalculate length of service and leave entitlement.
- Check pay regulations and collective agreements to see whether allowances and awards depend on “length of service”, and assess the financial impact.
- Keep the documents in personnel files in line with the rules on employee records.
Why this matters for foreigners
The new rules are particularly relevant for people who, before working in Poland, worked abroad – e.g. in Ukraine – under civil-law contracts or ran a business there. Such a period may increase their leave entitlement, provided it is properly documented.
Frequently asked questions
Does a contract for specific work count? No. The new rules cover mandate contracts, service contracts governed by the mandate rules and agency contracts, but not contracts for specific work.
Will I get extra leave for previous years? No. Entitlements apply at the earliest from the date the rules took effect at the given employer.
Does a student mandate contract without contributions count? The rules link counting a mandate contract to being covered by pension and disability insurance. A period without such insurance requires an individual assessment of whether it falls into another statutory category.
What if ZUS refuses to issue a certificate? You can use the clarification procedure and present other documents confirming the period.
This article is for general information purposes only and reflects the law as at the date of publication. It does not constitute legal advice or a legal opinion on any individual case. We advise employers on implementing the new rules and employees on determining their length of service and leave entitlement.