Articles

Authors: Prof. Arkadiusz Sobczyk, Ph.D. and Paula Nowak The minimum wage will increase twice in 2023. The government has adopted a draft law on the matter. The first one is to come into force in January and according to it, Poles are to earn at least PLN 3,383 gross. The second one will come into […]

Authors: Prof. Arkadiusz Sobczyk, Ph.D. and Paula Nowak After the outbreak of war on Ukrainian territory, more than 2.5 million Ukrainian citizens fleeing Russian aggression have arrived in Poland. As a result, Poland has announced a new law that implements measures to significantly facilitate the necessary terms and conditions in order for Ukrainians to seek […]

As part of the so-called ‘Polish New Deal’ Act, the rules for determining the amount of an employee’s income for tax purposes (Personal Income Tax or ‘PIT’), when using a company car for private purposes, have been amended. The current regulations determine the amount of the employee’s lump-sum income for the use of a company […]

The President has signed the so-called ‘Polish New Deal’ Act, which will enter into force from the beginning of 2022. The Act introduces vast changes to the tax and health insurance contributions system. Although the Polish government announced ‘historical tax cuts’, entrepreneurs and higher earners fear for their finances under the new regulation. Some of […]

In October, the Polish government published its assumptions to the draft law implementing the EU Whistleblowers Directive. There is not much time left, as the deadline for implementing the EU legislation expires on 17 December 2021. But are the obliged entities ready? Statistical studies show that Polish companies are not ready to implement whistleblower laws. […]

Sobriety control of employees is currently not regulated directly by the provisions of Polish law. This has caused many doubts in the past, but in June 2019 the Polish personal data protection supervisory authority issued an interpretation stating that sobriety testing can only be initiated by the employee, and the information about the employee’s state […]

Based on the published information about the planned remote working legal regulation, remote working would be carried out, wholly or partly, at the employee’s place of residence or at another place agreed upon by the employee and the employer. An agreement between the parties to carry out remote work will be allowed both at the […]

A major social problem in Poland, is the avoidance by maintenance debtors, to pay the due amounts. One of the ways of avoiding financial responsibility has been illegal, unregistered work or an understatement of the remuneration actually received in contracts, which was supposed to make the enforcement of maintenance claims impossible. New provisions introduced into the Polish Labour Code are intended to limit this phenomenon.

From 1 January 2021 the social insurance contribution payer or a natural person ordering the specific work notifies the Social Insurance Institution about the conclusion of a contract for specific work. This obligation does not apply to contracts for specific work: concluded with one’s own employee, performed for the benefit of one’s own employer, but […]

During the course of the COVID-19 pandemic in Poland in many cases a majority of employees of a given workplace had to be quarantined. In such cases, the workplaces have been practically unable to operate. Therefore, many employers chose to entrust quarantined workers with work to do at home, where practicable. Such situations were difficult to assess form the legal point of view, as there were no legal provisions in place that would refer to this matter. The subject was, however, regulated by the act that came into force on 29 November 2020