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The concept of Work-Life Balance (WLB), which involves finding a harmonious equilibrium between work and personal life, has gained considerable importance across the European Union. In 2019, the European Parliament adopted a directive that requires all member states to integrate the principles of WLB, aiming to promote gender equality and fair treatment in the labor market (Directive on transparent and predictable working conditions in the European Union and Directive on work-life balance for parents and carers). This perspective offers significant opportunities and potential, while also posing challenges for entrepreneurs. An analysis of the literature on the subject indicates that the issue of WLB should be analyzed in the context of company size. The main objective of the research is to analyze and evaluate WLB among employees in small and medium-sized enterprises (SMEs) and large enterprises in Poland. The main results reflect that employees of companies in Poland (both SMEs and large enterprises) indicate a wide range of tools as having, in their opinion, an impact on WLB. Companies in Poland most commonly utilize tools such as flexible working hours and hybrid work. Findings confirm that WLB is less frequently implemented in the SME sector compared to large enterprises, and that employees in large enterprises have a better maintained WLB compared to employees in the SME sector. Implementing WLB is a challenge for the SME sector.