HR and payroll services

Com­pre­hens­ive man­age­ment of em­ployee re­cords and payroll - con­tinu­ously ad­ap­ted to chan­ging em­ploy­ment law.

Run­ning HR and payroll cor­rectly is not only an ob­lig­a­tion to­wards your em­ploy­ees but also one of the areas most often in­spec­ted by ZUS (the Social In­sur­ance In­sti­tu­tion) and the Na­tional Labour In­spect­or­ate (PIP). Errors in em­ployee re­cords, salary cal­cu­la­tions or ZUS re­gis­tra­tions can have real fin­an­cial con­sequences. We provide HR and payroll services in enova365, com­bin­ing pro­cess auto­ma­tion with on­go­ing mon­it­or­ing of reg­u­lat­ory changes.

What our service covers

  • ✓Keep­ing em­ployee re­cords (per­son­nel files, parts A, B, C, D and E) in elec­tronic or paper form, in line with cur­rent reg­u­la­tions.
  • ✓Pre­par­ing em­ploy­ment con­tracts and civil law con­tracts (man­date con­tracts, con­tracts for spe­cific work), as well as doc­u­ments re­lat­ing to their amend­ment and ter­min­a­tion.
  • ✓Cal­cu­lat­ing salar­ies, bo­nuses, al­low­ances and other pay com­pon­ents, taking into ac­count the cur­rent min­imum wage and min­imum hourly rate.
  • ✓Re­gis­ter­ing and de­re­gis­ter­ing em­ploy­ees and on­go­ing set­tle­ment of ZUS con­tri­bu­tions (social se­cur­ity, health in­sur­ance, Labour Fund, Solid­ar­ity Fund), as well as pre­par­ing set­tle­ment de­clar­a­tions.
  • ✓Hand­ling Em­ployee Cap­ital Plans (PPK) - en­rolling par­ti­cipants, cal­cu­lat­ing and trans­fer­ring basic and ad­di­tional con­tri­bu­tions, and pro­cessing de­clar­a­tions to reduce or opt out of con­tri­bu­tions.
  • ✓Set­tling income tax on salar­ies (PIT-4R, PIT-11) and pre­par­ing annual tax in­form­a­tion for em­ploy­ees.
  • ✓Re­cord­ing work­ing time, hol­i­day leave, sick leave (e-ZLA) and other ab­sences.
  • ✓Pre­par­ing em­ploy­ment cer­ti­fic­ates (świadectwo pracy) and doc­u­ments re­lat­ing to the end of em­ploy­ment.
  • ✓Sup­port with keep­ing in­ternal doc­u­ments (work­place reg­u­la­tions, con­tract tem­plates) up to date with changes in em­ploy­ment law.

What is changing in HR and payroll in 2026

2026 brings an un­usu­ally large number of changes af­fect­ing the day-to-day work of HR and payroll de­part­ments. The most im­port­ant ones, which we take into ac­count on an on­go­ing basis for our cli­ents, are:

  • ✓A higher min­imum wage - from 1 Janu­ary 2026, the min­imum wage is PLN 4,806 gross, and the min­imum hourly rate for man­date con­tracts is PLN 31.40 gross. This in­crease also af­fects other be­ne­fits linked to the min­imum wage, in­clud­ing PPK thresholds and ZUS con­tri­bu­tion bases.
  • ✓Pay trans­par­ency in re­cruit­ment - since Decem­ber 2025, job ad­vert­ise­ments must in­clude in­form­a­tion on the salary range, and em­ploy­ers are re­quired to apply trans­par­ent pay rules.
  • ✓New rules for cal­cu­lat­ing length of ser­vice - peri­ods of work under man­date con­tracts, self-em­ploy­ment (B2B) and work abroad are to be coun­ted to­wards length of ser­vice if cer­tain con­di­tions are met. This means some em­ploy­ees' en­ti­tle­ments will need to be re­cal­cu­lated.
  • ✓Di­git­al­isa­tion of HR re­cords - an ex­pan­sion of the range of mat­ters that can be handled elec­tron­ic­ally, without the need for a writ­ten form.
  • ✓In­teg­ra­tion with KSeF - set­tling em­ployee be­ne­fits (e.g. busi­ness trips, med­ical ex­am­in­a­tions, train­ing) will re­quire closer co­oper­a­tion between HR and ac­count­ing when de­scrib­ing in­voices re­ceived through the Na­tional e-In­voicing System.

Why entrust this to us

Em­ploy­ment and social se­cur­ity law in Poland changes almost every year, and errors in this area are among the most fre­quently de­tec­ted during ZUS and PIP in­spec­tions. By run­ning HR and payroll in enova365, we com­bine auto­mated day-to-day set­tle­ments with in­di­vidual su­per­vi­sion of each client's doc­u­ment­a­tion - so that reg­u­lat­ory changes are im­ple­men­ted on time rather than dis­covered after the fact during an in­spec­tion.

Get in touch

Looking for an accounting firm to take over all of your com­pany's HR and payroll? Let's talk.

Book a free consultation +48 513 269 821

Frequently asked questions

What is the min­imum wage in 2026? +

From 1 Janu­ary 2026, the min­imum wage is PLN 4,806 gross per month for full-time work. The min­imum hourly rate for man­date con­tracts and cer­tain ser­vices is PLN 31.40 gross per hour. This in­crease also af­fects other values linked to the min­imum wage, such as PPK thresholds and some ZUS con­tri­bu­tion bases.

What do the new rules for cal­cu­lat­ing length of ser­vice change? +

From 2026, peri­ods of work under man­date con­tracts, self-em­ploy­ment (B2B) and work abroad are to be coun­ted to­wards length of ser­vice if cer­tain con­di­tions are met. In prac­tice, this means re­cal­cu­lat­ing em­ployee en­ti­tle­ments (e.g. hol­i­day leave al­low­ance) for some em­ploy­ees based on cer­ti­fic­ates from ZUS or other doc­u­ments con­firm­ing pre­vi­ous work.

What is pay trans­par­ency in re­cruit­ment and who does it apply to? +

It is the ob­lig­a­tion to inform job can­did­ates of the salary range for a given po­s­i­tion at the re­cruit­ment stage and to keep job ad­vert­ise­ments gender-neut­ral. Em­ploy­ers must also apply trans­par­ent pay rules that are ac­cess­ible to em­ploy­ees. This ob­lig­a­tion ap­plies to all em­ploy­ers, re­gard­less of com­pany size.

Is it com­puls­ory for em­ploy­ees to join PPK? +

No, join­ing PPK is vol­un­tary for em­ploy­ees. However, if an em­ployee de­cides to take part, the em­ployer must pay a basic con­tri­bu­tion of 1.5% of gross salary, re­gard­less of the level of earn­ings. Em­ploy­ees earn­ing up to a cer­tain threshold (linked to the min­imum wage) can apply to reduce their own basic con­tri­bu­tion.

How long must em­ployee re­cords be kept? +

The stand­ard re­ten­tion period for per­son­nel and payroll files for em­ploy­ees hired after 2018 is 10 years from the end of em­ploy­ment. This period may differ de­pend­ing on the date of hire and on whether the em­ployer has sub­mit­ted the rel­ev­ant re­ports to ZUS that shorten the re­ten­tion period. Re­cords may be kept in elec­tronic or paper form.

How will KSeF affect the set­tle­ment of em­ployee be­ne­fits? +

Once KSeF be­comes man­dat­ory, in­voices re­lat­ing to, for ex­ample, busi­ness trips, med­ical ex­am­in­a­tions, train­ing or other em­ployee be­ne­fits will reach the system elec­tron­ic­ally. This re­quires closer co­oper­a­tion between HR and ac­count­ing when de­scrib­ing such in­voices and as­sign­ing them to the right em­ployee or be­ne­fit.