Examining selected aspects of labour market performance in the Polish tourism sector can extend our knowledge of hotel company attitudes in connection with COVID-19. The aims of this article are to present selected determinants of labour market performance in the Polish tourism sector (with particular emphasis on the hotel industry) in the era of the COVID-19 pandemic and to address the following research question: how did the COVID-19 pandemic affect the functioning of hotel companies in the key tourist region of Poland—Zachodniopomorskie province? The research methods used in the study included critical analysis of source literature, survey method, correspondence analysis method, and analysis of primary and secondary data, mainly from official statistics. The survey was conducted in January 2022. Information was collected from 129 respondents using surveys. The results of the research presented in the article reveal that the observed long-term upward trend in the national labour market has been halted by the pandemic and that (among the various accommodation facilities) hotels are the most vulnerable to changes in the tourism labour market. The authors’ contributions to the literature are the identification of the extent to which businesses from the hotel industry have been affected by the COVID-19 pandemic and the determination of the impact of the pandemic on selected employment-related aspects of business operations in Zachodniopomorskie province.

The COVID-19 pandemic has caused a loss of the sense of financial security among employees. The consequence is decreased productivity, affecting employers who also suffer related costs. Actions to support employees’ financial wellness are therefore important and necessary, especially in the case of those working in the strategic sector ensuring national energy security. The main aim of the article is to present, from the theoretical and practical point of view, the essence and role of Employee Financial Wellness Programs (EFWPs) in the creation of an effective incentive system in energy sector companies in Poland during the crisis caused by the COVID-19 pandemic. The following research methods were used: critical analysis of source literature, comparative analysis of existing data and the descriptive method with elements of deductive reasoning. In order to collect primary data, the indirect survey method was used, namely, the CAWI Internet survey technique, which was addressed to the main energy generation sector entities in the country. The research has shown that financial wellness instruments are new to the Polish market, where they have been in limited operation since 2021. It was confirmed that some companies in the energy sector are using such innovative tools, but they also show the need and interest to implement more extensive and comprehensive Employee Financial Wellness Programs that will reduce the financial stress of employees while motivating them to work more efficiently during the COVID-19 pandemic.