PRO HR February 2026

February edition of the Raczkowski Newsletter.

New Cybersecurity Obligations for Companies

The NIS2 Act significantly expands corporate cybersecurity obligations.
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Rewards in Employee Referral Programme Subject to 10% Flat-Rate PIT

Employee referral programs may qualify for 10% flat PIT as contests.
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Employers Will Not Be Obliged to Automatically Include Seniority Based on Contractor Agreements in Employment Seniority

From 1 May 2026, B2B and civil contracts will count towards employment seniority.
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Employees to Gain the Right to Information About Their Pay Compared with Others Performing the Same or Equivalent Work

New rules introduce pay transparency and the right to salary information.
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Employers are Not Bound by Requests for Reduced Working Hours; Eligibility Extended Until Child Turns eight, but Without Employment Protection

Flexible part-time work until a child turns 8, without full job protection.
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Return Tax Relief Available Without a Tax Residence Certificate – Provided Other Evidence of Foreign Residence Is Available

Return relief: various documents may confirm foreign tax residence.
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HR and H&S Departments Must Update Procedures Following the Introduction of New Fire Class “L” for Lithium-Ion Cells and Batteries

New standard introduces Class L for lithium-ion battery fires.
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