PRO HR December 2025

December edition of the Raczkowski Newsletter.

Draft Act on Pay Transparency Published

Draft law mandates job evaluation, pay gap reports, employee pay access and fines up to PLN 50,000
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Remote work from abroad does not always create a permanent establishment

Remote work abroad creates a PE only if fixed and business-driven; under 50% time usually avoids tax
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“Incidental work” and work for another employer while on sick leave coming soon

New rules allow incidental work or work for another employer on sick leave if recovery isnt affected
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Changes to the initial health and safety training card – electronic confirmation of training

H&S training may be confirmed electronically, requiring updated documentation and procedures
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PRO HR December 2025

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