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Contribution holidays – a new relief option for micro-enterprises
Starting in November 2024, micro-entrepreneurs in Poland can apply for Social Insurance Institution (ZUS) contribution holidays, a new relief measure allowing them to be exempt from paying ZUS contributions for one chosen month each year. This relief targets those who meet specific criteria and covers selected social security contributions, which...
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Illegal employment of foreigners with multiple sanctions
In 2023, the National Labour Inspectorate (PIP) recorded a significant increase in cases of illegal employment of foreigners. This is a dangerous phenomenon for both employers and foreign workers, which comes with multiple sanctions. What penalties face entities that illegally employ foreigners, what are the regulations for employing foreigners in...
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Minimum wage increases in 2025
The Polish government has announced new minimum wage rates that will go into effect on January 1, 2025. These changes will have a significant impact on both employees and employers. The new regulation provides for an increase in the minimum wage and hourly rate, in response to the projected rise...
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The impact of flooding in Poland on the rights and responsibilities of employees and employers
Below is a brief summary of legal provisions that apply or may apply in the event of flooding: Absence from work due to flooding The general rule is that if circumstances arise that prevent an employee from coming to work (and flooding is such a circumstance), the employee is required...
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A new approach to the taxation of income for seconded employees
For several months, we have observed a trend in the administrative courts’ approach to taxing the income of seconded employees. Until August 2023, the prevailing judicial interpretation was that employer-funded accommodation and travel expenses were considered taxable income for seconded employees, from which income tax advances had to be deducted....
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The deadline for using outstanding leave is approaching
We would like to remind you that a crucial deadline is approaching regarding the obligation to grant employees their outstanding leave. According to the Labour Code, employers are required to ensure that any outstanding leave is taken by September 30 of the following calendar year. What is outstanding leave? Outstanding...
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Latest changes in the rules for employment of Ukrainian citizens
The changes in the rules for employment of Ukrainian citizens, which came into force on July 1, 2024, aim to facilitate the recruitment process and adapt the regulations to the current needs of the labour market. The introduced changes are relevant for both, employers and employees from Ukraine, as they...
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Accommodation costs of posted employees in the EU do not constitute income
In recent years, the issue of taxation of accommodation costs for employees posted by employers to other EU member states has gained importance. In this context, the judgments of the Supreme Administrative Court (NSA) are crucial, as they clarify that such costs do not constitute income for the employee. The...
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Social security for sickness and maternity
Persons who are obligatorily insured for sickness and maternity are mainly employees. Persons covered by obligatory pension and disability pensions insurance, who, inter alia: work on the basis of an agency agreement or contract of mandate, carry out non-agricultural activity can also be insured, voluntarily, for sickness and maternity. The...
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Draft Act amending the Act on Foreigners and certain other Acts
The legislative draft of February 7, 2024, aimed at amending the Act on foreigners and certain other acts, provides for the introduction of a number of new regulations relating to the procedures for the entry and stay of foreigners in Poland. The proposed changes cover various aspects, such as residence...
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