PRO HR March 2026

Employers who decide to entrust a vehicle to an employee should set out detailed rules governing its use in an appropriate internal policy. This includes, in particular, the right to use a company car for private purposes, rules on settling usage costs and, where applicable, monitoring arrangements. The employer should also ensure that the employee holds a valid driving licence.

The Polish Data Protection Authority (UODO) has recently issued a decision questioning the validity of employee data processing authorisations that are created automatically by IT systems. In this specific case, the authorisations were generated by a platform after an employee completed data protection training and passed a knowledge test. While the decision is not yet final, it signals a potentially restrictive shift in how the regulator views automated compliance workflows.

The Polish government has announced these changes as part of efforts to reduce unnecessary administrative burdens. The forms will still be submitted electronically to the tax authorities, but taxpayers will only receive them if they submit the relevant request.

Under a task-based working time system, the employee determines their own working hours and may choose to work at night (i.e. within the eight-hour period between 9:00 p.m. and 7:00 a.m., as designated by the employer).

In its judgment of 3 March 2026 (case No II FSK 752/23), the Supreme Administrative Court held that the gratuitous transfer of shares to a participant under an incentive scheme does not give rise to taxable income.

In April 2026, the ISO/FDIS 14001:2026 standard relating to environmental management systems is expected to be published. Given the significant number of changes from the current 2015 version of ISO 14001, a transition period has been introduced until 2029, but organisations should not delay their preparations.

Authors

Damian Tokarczyk, PhD

Advocate / Of counsel / Doctor of law

Damian has been dealing with criminal procedure law since 2013, representing suspects/defendants and victims before law enforcement agencies and courts. He has been working with Raczkowski since 2016.

In particular, Damian specialises in business criminal law (including criminal labour law) and other procedures of a similar nature. He also deals with other areas, including:

  • whistleblower protection and internal investigations,
  • administrative criminal proceedings,
  • misdemeanour proceedings,
  • inspections by the State Labour Inspectorate and other services,
  • prevention of money laundering and terrorist financing,
  • prevention of sexual offences.

Michalina Kaczmarczyk

Attorney-at-law / Senior Lawyer

Since 2015, Michalina has been supporting clients in the People & Culture area, in particular in the field of labour law, personal data and copyright law.

In particular Michalina specialises in:

  • conducting cases before the Personal Data Protection Office,
  • litigation,
  • ongoing advice in the area of personal data protection,
  • supporting diversity in the workplace,
  • countering mobbing and discrimination.

Tomasz Kret

Senior Lawyer

Since 2005, Tomasz has been supporting clients in the People & Culture area, in particular in the field of social security and personal income taxation.

In particular Tomasz specialises in:

  • the tax treatment of employees, including cross-border workers,
  • taxation of income from incentive plans,
  • taxation of income from intellectual property rights,
  • effective executive remuneration structures,
  • social security for cross-border workers.

Katarzyna Soboń

Advocate / Senior Lawyer

Since 2015, Katarzyna has been supporting clients in the People & Culture area, in particular in the field of labour law and social security.

In particular Katarzyna specialises in:

  • workforce restructuring, including collective redundancies,
  • hiring and firing of managers,
  • implementation of rules of procedure and other company regulations,
  • litigation,
  • conducting internal investigations,
  • training on labour law.

Joanna Stolarek

Tax Advisor / Senior Lawyer

Since 2004, Joanna has been supporting clients in People & Culture, with a particular focus on personal income tax, social security and health insurance.

Member of the Tax Council of the Polish Confederation Lewiatan. Joanna serves as a Board Advisor of the „Remuneration Institute” Association, of which Raczkowski Law Firm is a strategic partner.

Monika Czekanowicz

Attorney-at-law / Lawyer

Since 2013, Monika has been supporting clients in the People & Culture area, in particular in the field of labour law and social security, and occupational health and safety.

In particular Monika specialises in:

  • implementation of occupational health and safety management systems,
  • implementation of fire protection projects,
  • development of accident prevention, in particular premedical first aid procedures,
  • supporting diversity in the workplace,
  • countering mobbing and discrimination,
  • workforce restructuring, including collective redundancies.