PRO HR March 2026

March edition of the Raczkowski Newsletter.

Employers should check if the employee who gets company car has a driving license

Employers must check that employees have a valid driving license and set rules for car use.
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The Polish DPA challenges automatically generated personal data processing authorisations

Automatically generated authorizations need individualization and a clear scope.
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From 2027, taxpayers will get PIT-11, PIT-8C and IFT-1R forms on request only, not automatically

Taxpayers will receive PIT forms only on request via electronic systems.
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No night work allowance for employees with task-based working time when they choose to work at night without a business reason

No night work bonus is due if the employee chooses to work at night.
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The Supreme Administrative Court once again confirms that receiving shares does not in itself trigger taxation

Receiving shares does not automatically create taxable income.
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Organisations holding ISO 14001 certification will need to update their environmental management systems

Organizations must update their environmental management systems to meet new standards.
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