Changes to carers’ allowance applications and employment agreement digitalisation in Poland

At a glance

• On 24 March, the President of Poland signed the Act of 13 February 2026 amending the Act on Cash Benefits from Social Insurance in the Event of Sickness and Maternity.
• The new provisions are expected to enter into force three months after their publication.
• The key amendment concerns the rules for submitting benefit applications. In particular, it significantly increases the possibility of submitting applications in electronic form.
• At the same time, an amendment to the Act on the IT system for Handling Certain Contracts and certain other acts is currently being processed in the Sejm (the lower house of the Polish Parliament). Its planned entry into force is 14 days after publication.
• This amendment aims to expand the availability of concluding employment-related agreements (employment agreements, mandate agreements, etc) via a dedicated IT system.

Changes regarding applications for carers' allowance

On 24 March, the President of Poland signed the amendment to the Act on Cash Benefits from Social Insurance in the Event of Sickness and Maternity. The new provisions are expected to enter into force three months after their publication. The amendments are intended to simplify the procedure for submitting applications for carers’ allowance and to further digitalise the process. This type of allowance is granted to employees who are providing care for a child or another member of their family who is ill.

Until now, social security contribution payers (employers) had to submit a complete set of documentation forming the basis for determining an employee's entitlement to carers’ allowance, but the documents were submitted separately and in different forms. In particular, (1) the employer's certificate (form Z‑3) could be submitted electronically via the electronic system of the Social Security Agency (Zakład Ubezpieczeń Społecznych – ZUS), whereas (2) the employee’s application for carers’ allowance (form Z‑15A or Z‑15B), submitted via the employer, had to be filed with ZUS in its original paper form, either directly with a local ZUS organisational unit or by post.

The new provisions introduce the possibility of submitting the application in electronic form. At the same time, they separate the procedure for submitting applications for the granting and payment of the allowance on the basis of whether the allowance is to be paid by the employer or by ZUS (the employer will pay the allowance if it has more than 20 employees).

In the situation where the employer pays the allowance, the proceedings for the granting and payment of the allowance will be initiated on the basis of an application submitted either in paper or electronic form. As a result of this change, the employee will continue to be able to submit the application in paper form (as is currently the case), but will also be able to do so, for example, via the employer's internal systems, such as email or a payroll / HR system, including by submitting a scan of the document.

In the situation where ZUS pays the allowance, the proceedings for the granting and payment of the allowance will be initiated on the basis of an application submitted either in paper form or as an electronic document signed with a qualified electronic signature, a trusted signature, or a personal signature, or by using a method of confirming the origin and integrity of data available in the IT system provided free of charge by ZUS, via ZUS’s electronic inbox or sent to the electronic address for service.

Changes regarding the IT system for concluding employment agreements and other agreements

In February 2026, a bill amending the Act on the IT System for Handling Certain Contracts and certain other acts was submitted to the Sejm (the lower house of the Polish Parliament). The amendment aims to promote and expand the scope of application of the IT system dedicated to the conclusion and management of employment agreements and other civil-law agreements related to employment (including mandate agreements and service agreements). The new provisions are planned to enter into force 14 days after their publication, although the launch of the system’s new functionalities may take up to three years.

The IT system in question has already been in use since 2022, but only in a relatively limited form. The amendment is intended to expand its use by enabling the conclusion of a wider range of agreements via the system and by a broader group of entities. In practice, this means the possibility to use the system regardless of the size or form of the business, as well as the ability to conclude not only employment agreements but also agreements such as non‑compete agreements, training agreements, volunteer agreements, and others.

Additionally, the amendment provides that if an agreement is concluded outside the system, the parties may consent to its transfer into the system and further handling via the system. It will also be possible to perform individual actions related to such an agreement in the system, such as preparing an amendment or a notice of termination. The previous regulations did not provide for such a possibility.

Furthermore, the amendment plans to expand the catalogue of data obtained electronically from available online systems, including name, NIP (tax identification number), REGON (national business registry number), address and contact details, information on business activity, and identification data of legal persons or sole proprietors.

Importantly, the new provisions do not modify the existing rules for concluding employment agreements (or other civil-law agreements). Instead, they introduce a modern alternative solution to the traditional methods (ie written form or an electronically equivalent form).