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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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Amendment to the Act on Assistance to Citizens of Ukraine
The Act of February 9, 2024, amending the Act on Assistance to Citizens of Ukraine in Connection with the armed conflict on the territory of Ukraine, the Act on Personal Income Tax, and the Act on Corporate Income Tax, entered into force on February 22, 2024. The amendment to the...
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Changes to the deduction for the Company Social Benefits Fund
The 2024 budget law does not introduce any specific provisions regarding the calculation of the basic deduction for the Company Social Benefits Fund (CSBF). Therefore, general rules will apply, i.e. the amount of the deduction will depend on the average monthly salary, with the term “average salary” referring to the...
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Amendment of the Law on the Protection of Minors – new obligations for employers
On Thursday, February 15, 2024, the provisions of the amended Act on Combating Sexual Offences and Protecting Minors will come into force. The new wording of the act and the scope of the applied regulations will concern specific measures for the protection of minors. Before entering into any employment with...
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