Based on the Supreme Administrative Court’s decision (II FSK 416/14), food provided by an employer for an employee during a business trip is exempt from personal income tax (PIT) up to a travel allowance limit of 30 PLN per day. In case the value of meals provided exceeds the value of the travel allowance, a surplus value will be taxed.
Based on new provisions of the “State Assistance in Upbringing” Act introduced on January 1st 2016, regarding “The Family 500+” – child benefit programme, in case the income per person in the family is lower than indicated in the mentioned Act, parents are entitled for 500 PLN monthly for the first child (assistance for additional […]
i) As a result of Constitutional Tribunal judgment (dated June 2nd 2015) regarding persons entitled to be members of trade unions, form of employment will not be treated as criterion for establishment or right to join the trade union. As for now, persons employed based on contract for specific work, contracts of mandate, services, or […]
An employee is not entitled to claim reinstatement under the previous terms and conditions or to compensation solely based on incorrect notification on the termination of a contract of employment, with or without notice. The purpose of this information is to give the employee the possibility of appeal. As a result, failure to include this […]
Employment Law Across 27 Jurisdictions 2016, an L&E Global and Clyde & Co joint publication, provides a brief outline of the employment law regime across 27 key jurisdictions throughout the globe.
For employers with operations in multiple jurisdictions, litigation over disputes related to employment matters is a very real and increasingly significant concern, which applies to every sector of industry, in every region of the world. This comprehensive publication includes contributions from 28 key jurisdictions across 5 continents and will be a valuable resource for all […]
Under the amended provision of Article 21 paragraph 1 point 3 of the Personal Income Tax Act (the compensation, which is paid by the applicant, will benefit from the tax exemption from tax), the amount and rules for payment of damages are set out in the collective agreement, relating to termination of contracts with employees […]
An employer may not dismiss an employee who, while watching over the quality of execution of a project to a foreign contractor, showed above-average activity in relation to the customer. So ruled the Supreme Court in its judgment of 4 November 2015 (Supreme Court I PK 318/14).
Starting from January 2016 Polish labour law will change its parental leave system. An additional maternity leave will no longer exist, but parental leave will be longer. Another amendment is that maternity and parental leave can be divided between employees and non-employees with insurance.
Social packages may be specific sources of labor law or have a contractual nature. Whether it is a source of labor law, depends on whether the agreement is based on the law and defines the rights and obligations of the parties of the employment relationship. This assessment can only be given by the court. If, […]