What this guidebook covers
From 8 July 2026, an amendment to the Labour Code raised fines to PLN 60,000 (PLN 90,000 for a repeat offence) and on-the-spot fines to PLN 5,000. An inspector from PIP (the National Labour Inspectorate) can also convert a civil law contract into an employment contract, which means back-paid ZUS social security contributions for the whole period.
This guidebook covers 5 labour law standards for dealers and workshops, with 11 checkpoints: the right type of contract, recorded working time, pay on time, holidays granted, and complete employee records. The guidebook PDF is in Polish.
The 5 labour law standards
Open a standard to see the law behind it, what is checked, what it can cost and the evidence. Ideal fix times are counted from audit submission.
PRA-01Right type of contract30 days
- The law
- Labour Code (offences against employee rights, arts. 281–283) · amendment in force from 8 July 2026 · Labour Code art. 22: employment relationship · new PIP powers from 2026
- What we check
- People who work as employees (fixed hours, under direction) have employment contracts, not civil-law contracts.
- What it can cost
- Contracts converted, plus back contributions and a fine of up to PLN 60,000.
- Evidence
- List of contracts
PRA-02Working time recorded7 days
- The law
- Labour Code (offences against employee rights, arts. 281–283) · amendment in force from 8 July 2026 · Labour Code arts. 129–151: working time and overtime
- What we check
- Working time is recorded, overtime is paid with the supplement, and daily and weekly rest is respected.
- What it can cost
- A fine of up to PLN 60,000 plus back pay.
- Evidence
- Time records
PRA-03Pay on timeImmediate
- The law
- Labour Code (offences against employee rights, arts. 281–283) · amendment in force from 8 July 2026 · Labour Code arts. 85–86: pay dates · minimum wage
- What we check
- Pay is made by the 10th of the following month at the latest and is never below the minimum wage.
- What it can cost
- A fine of up to PLN 60,000 and interest.
- Evidence
- Bank statements
PRA-04Holidays granted30 days
- The law
- Labour Code (offences against employee rights, arts. 281–283) · amendment in force from 8 July 2026 · Labour Code arts. 152–168: annual leave
- What we check
- Employees get 20 or 26 days' leave, and outstanding leave is used by 30 September of the following year.
- What it can cost
- A fine of up to PLN 60,000.
- Evidence
- Leave records
PRA-05Employee records30 days
- The law
- Labour Code (offences against employee rights, arts. 281–283) · amendment in force from 8 July 2026 · Labour Code art. 94: personnel files and records
- What we check
- Personnel files are complete and kept as the law requires, and employees are informed of their terms of employment.
- What it can cost
- A ticket of up to PLN 5,000 or a fine.
- Evidence
- Personnel files
How to run a Polish labour law audit, step by step
- Confirm what applies. Include everyone who works fixed hours under supervision, such as mechanics and advisers on civil law contracts; the 2026 amendment also allows remote inspections, so check the electronic records too.
- Walk the site, standard by standard. Score each of the 11 checkpoints Pass, Fail or N/A. N/A only where the standard rules it out, with the reason recorded. Review all civil law contracts, compare working time records with the entry system, and check 3 months of salary transfers, the holiday records and 10 personnel files.
- Capture the evidence. A pass counts only with proof captured at the time of the audit: the list of contracts, working time records, bank statements, holiday records and personnel files.
- Give every fail an owner and a fix time. Record what you saw and who owns the fix. Each standard carries an ideal fix time, from immediate to 30 days, counted from audit submission (see the table above).
- Fix it, then prove it. The site fixes the cause and uploads proof of closure; the auditor checks the proof before closing the finding.
- Re-check at the next audit. Confirm closed findings stay closed, and look for the same fail at your other sites so one gap doesn't repeat across the network.
Who this guidebook is for
- Boards: the new fines
- HR and payroll: contracts and time records
- Auditors: checking documents the way PIP does
A reference document, not legal advice. Fines and rules change: check the current text with the regulator or your legal adviser before acting.





