PRO HR November 2025

On 24 December, provisions enter into force requiring employers to inform job candidates of the remuneration they may receive in the position being recruited for. To correctly implement the new provisions, employers must first establish what constitutes remuneration.

If an employee is in pre-trial detention for more than three months, their employment contract expires by operation of law, regardless of the parties’ intentions. If the detention lasts up to three months, the contract does not expire and the employment relationship continues.

If an employee charges a company electric vehicle at their place of residence, the reimbursement of the related expenses will not constitute taxable income for the employee, under certain conditions.

All workplace first aid procedures and OHS training programmes, both initial and periodic, must now be updated to reflect the new rules.

The employer of a foreign national must report the termination of their employment if the foreign national’s lawful stay and work are based on a single temporary residence and work permit, and if the employer’s details are indicated in the decision granting that permit.

Authors

Łukasz Kuczkowski

Managing Partner / Attorney-at-law / Executive MBA

Since 2003, Łukasz has been supporting clients in the People & Culture area, in particular in the field of labour law, social security, compliance and forms of employee pension security.

In particular Łukasz specialises in:

  • hiring and firing of managers,
  • workforce restructuring, including collective redundancies,
  • collective bargaining agreements,
  • relations with trade unions,
  • employee pension provision (ECSs, EPPs, etc.),
  • employee compliance,
  • countering mobbing and discrimination.

Rafał Jaroszyński

Attorney-at-law / Senior Lawyer

Since 2003, Rafał has been supporting clients in the area of People & Culture, particularly in matters of individual and collective labour law and social security.

Rafał specialises in particular in:

  • relations with trade unions,
  • supporting clients in mediations and negotiations with employee representatives,
  • collective labour agreements,
  • the Company Social Benefits Fund and other forms of employee benefits,
  • designing internal sources of employment law (by-laws, procedures, agreements),
  • workforce restructurings, including collective redundancies,
  • preventing bullying and discrimination,
  • working time,
  • social security,
  • preventing bullying 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.

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.

Marta Dudczak

Attorney-at-law / Lawyer

Graduate of the Faculty of Law and Administration at the Warsaw University.

Marta specializes in immigration law. She advises and supports clients in matters related to employing foreigners in Poland, and the international mobility of employees. She represents clients in proceedings connected with the legalization of employment and stay of foreigners in Poland.

She also deals with issues related to advising on general labour law.