This is a page for the tag 2026
Collective agreements under new rules, legal risks of AI, and limits on changing employee duties
I. Collective agreements under new rules The Act of 5 November 2025 on collective labour agreements and collective arrangements has replaced the existing regulations contained in the Labour Code of 1974. The aim is to increase the significance of collective agreements and revitalise social dialogue in Poland. The new provisions... Read More →
Tax audits in Poland: how KSeF and JPK_CIT are changing tax supervision
Tax audits in Poland are entering a new stage of digitalisation. For companies, this means a change that goes much deeper than the implementation of the National e-Invoicing System (KSeF) in Poland or the preparation of systems for Standard Audit File for Corporate Income Tax reporting (JPK_CIT). The Polish tax... Read More →
Business Review Poland – April 2026
April 2026 brought further important developments for businesses operating in Poland, particularly in the areas of e-invoicing, HR and payroll compliance, corporate income tax, withholding tax and Estonian CIT. For entrepreneurs, these changes confirm the growing importance of structured internal procedures, reliable documentation and proactive tax risk management. In this... Read More →
Minimum wage in Poland and Germany in 2026: a comparison of employment costs
Minimum wage in Poland and minimum wage in Germany are among the key reference points for companies planning recruitment, expanding operational structures, or comparing labour costs in Poland and the German market. For a foreign entrepreneur, however, the minimum wage alone is not enough to assess whether employment is truly... Read More →
Poland’s Social Insurance Institution (ZUS) and artificial intelligence: how AI is changing the social insurance system
Poland’s Social Insurance Institution (ZUS) and artificial intelligence is no longer just a future-oriented topic in public administration. In Poland, it is becoming a real part of how social insurance matters are handled in practice. The Social Insurance Institution (ZUS) is no longer communicating only general digitalisation plans. It is... Read More →
Transport industry in Poland: the key tax and accounting challenges
The transport industry in Poland remains one of the more important segments of the economy. At the same time, it is also one of the areas where the scale of tax, payroll and operational risk is particularly high. For transport business owners, daily challenges no longer end with organising transport... Read More →
Hiring employees from Poland: employment contract and the obligations of a foreign employer
Hiring employees from Poland under an employment contract can be a commercially sensible solution for a foreign company, but it requires careful preparation from a legal, HR and payroll perspective. The fact that the employer is not established in Poland does not exempt it from applying Polish labour law to... Read More →
Self-billing in the National e-Invoicing System in Poland (KSeF) and VAT deduction
Self-billing in the National e-Invoicing System in Poland (KSeF) remains permissible, but after the individual tax ruling issued by the Director of the National Revenue Information (KIS) on 27 February 2026, this procedure can no longer be treated merely as a convenient organisational solution. The dispute is not about whether... Read More →
Changes to sick leave regulations – new rules, ZUS inspections, and impact on benefit entitlement in Poland
Sick leave under new rules On 13 April 2026, in Poland, the announced amendments to sick leave regulations entered into force. The new rules define updated procedures during illness, introduce new standards for identity verification, and more precisely specify the circumstances under which the right to benefits may be lost.... Read More →
Company car in Estonian CIT in Poland – when 50% of expenses become hidden profit
A company car in Estonian CIT in Poland is often treated as a standard business tool. It may be used by managers, sales staff, management board members and employees responsible for client relations. The problem arises, however, when a company applies the Polish lump-sum taxation regime on company income commonly... Read More →
