Publication date: October 12, 2026
Karolina Bednarska
Introduction – The Reform of the Polish National Labour Inspectorate: Key Changes in 2026
New provisions governing the operation of the Polish National Labour Inspectorate (Państwowa Inspekcja Pracy, hereinafter: “PIP”) have been in force since 8 July 2026. The Ministry of Family, Labour and Social Policy (hereinafter: “MRPiPS”) is changing the law in order to strengthen the protection of employee rights in Poland. The amendment does not alter the Labour Code itself; rather, it introduces tools for the effective and efficient enforcement of the law already in force. Minister Agnieszka Dziemianowicz-Bąk described the act as a further instrument protecting honest businesses against unfair competitors who for years have built their advantage at the expense of workers – preventing the artificial lowering of labour costs (social security contributions, taxes, paid leave). The changes also implement milestones of Poland’s National Recovery Plan (KPO) aimed at curbing the abuse of civil-law contracts and improving the protection of persons in employment. The Ministry’s measures are directed above all at limiting bogus self-employment and so-called “junk contracts”.
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Publication date: October 12, 2026
In legal and commercial practice, the notion of the “no-confidence protocol” (protokół nieufności) displays a specific semantic duality, which draws a clear boundary between the colloquial understanding of corporate institutions and the automated architecture of the ICT systems of the administration of justice. Verification of this term requires, above all, the rejection of any assumption as to its statutory origin, for a thorough dogmatic analysis leads to the unambiguous conclusion that managerial practice and the registration procedure are not one and the same.
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Publication date: August 25, 2026
The development of the Polish investment support system began in the mid-1990s, when Special Economic Zones (hereinafter referred to as SEZs) were established under the Act of 20 October 1994. According to Article 2 of this Act, the system was limited solely to designated, uninhabited areas of the territory of the Republic of Poland, where business activity could be conducted on preferential terms. However, a real breakthrough in this approach occurred in 2018 with the entry into force of the Act on Supporting New Investments. This introduced a completely new model – the support system was no longer limited to closed sectors. The resulting Polish Investment Zone effectively recognized the entire territory of Poland as a single large area where entrepreneurs could apply for aid for new projects. The primary support tool in both regimes remained the income tax exemption. In this respect, the Acts refer directly to the Corporate Income Tax Act of 15 February 1992 (CIT Act) – and in particular to Article 17, paragraph 1, item 34 (regarding exemptions within SEZs) and Article 17, paragraph 1, item 34a (regarding new investments within PSIs). We are currently at a key, transitional moment in this evolution. The historical SEZ system has a strictly defined expiry date – it will expire irrevocably at the end of 2026, giving way only to new regulations. This study outlines the framework for this transformation, from the zones being phased out to the current challenges and simplifications in the investment support system.
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Publication date: July 24, 2026
Analysis of key changes for business managers
We have analyzed the proposed changes to criminal procedure, which introduce a new structure for conducting proceedings, moving away from the current, restrictive model. The foundation of the amendment is the liberalization of regulations and the strengthening of procedural guarantees for suspects, which is a direct response to the need to implement EU directives and restore the adversarial standard.
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Publication date: July 07, 2026
The Act amending the Act on the National Cybersecurity System aims to implement Directive (EU) 2022/2555 of the European Parliament and of the Council of 14 December 2022 (NIS Directive 2) and the partial application of Commission Delegated Regulation (EU) 2024/1366 of 11 March 2024 supplementing Regulation (EU) 2019/943 of the European Parliament and of the Council.
The amendment to the KSC Act significantly expands the scope of the regulations and introduces new obligations in the field of cybersecurity management. The changes include, among other things, the implementation of risk management systems and expanded incident reporting requirements. The new regulations also strengthen the powers of supervisory authorities and significantly increase the maximum amount of financial penalties. It also introduces liability for the management staff (manager) of an entity. In practice, this requires certain entities to take steps to comply with the new regulations.
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