• Employer may also apply increased tax deductible expenses to an employee working remotely

In the individual tax ruling, the Director of the National Treasury Information Service agreed that employees who work remotely are also entitled to higher monthly tax deductible expenses (PLN 300 instead of PLN 250).

• As of 1 July, the amount of the allowance for the Company Social Benefit Fund increases to PLN 1,914.34

The previous basic contribution amount was PLN 1,662.97.

• From 26 April 2023, the father can take parental leave even if the mother is not working

The change is a result of the implementation of the EU directive on work-life balance

• Obligation to continue to employ an employee subject to special protection until the final conclusion of the proceedings

If we fire a protected employee, such as a trade unionist, we must expect that the court will order us to employ him or her throughout the legal proceedings until the judgment.

• A teleworker who does not agree to change employment conditions from telework to remote work will not be entitled to severance pay

Telework is allowed until 7 October 2023. After that date, it must be replaced by remote work.

• The cost of team-building for collaborators and other specified individuals is not a tax deductible expense for the company

In the individual tax ruling, the Director of the National Treasury Information Service (DKIS) has ruled that expenses for a team-building trip of the Company's B2B collaborators do not constitute a tax deductible expense.

• Accommodation and transportation costs of posted workers are not taxed

On 1 August 2023, the Supreme Administrative Court issued a precedent-setting judgment on the taxation of benefits of employees posted to work abroad.

• Salaries and allowances

A regular section on current ratios, percentages, minimum salaries, and allowances for the month.