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 821Frequently 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.
