• Global remuneration policies must disappear at Polish employers

The Equal Pay Directive (2023/970), which will be implemented in Poland, allows employees to compare each other in terms of pay (its amount and components) not only within the same Polish employer and the same category of employees.

• The performance of services similar to those performed for a current or former employer by the entrepreneur entitles him or her to taxation at a flat rate or as a lump sum

Sole traders performing activities for their current or former employer that correspond to duties previously performed under an employment relationship may not benefit from preferential tax rates until the end of the relevant or subsequent tax year. 

• As of 1 April 2024, accident insurance premium rates will change for some activity groups

As of 1 April 2024, new risk categories and new accident insurance premium rates will apply to 33 groups

• Candidate data can be processed up to 3 years after the end of the recruitment process

We won a precedent-setting case before the Supreme Administrative Court concerning retention of recruitment data (ref. no. III OSK 2700/22) against the President of the Personal Data Protection Office.

• DEI programmes benefit employers and employees

Diversity, Equity & Inclusion programmes and initiatives are delivering tangible benefits.

• Temporary protection for those with UKR status extended until 30 June 2024

A further extension of the temporary protection period to 4 March 2025 is envisaged.

• Free training constitutes income for entrepreneurs
  
  Where the company funds the training needed to properly perform the duties on the part of the company's employees and agency employees, no tax revenue arises.
• End of checks at the border with Slovakia

The decision is dictated by the stabilisation of the situation on the so-called 'Balkan route'.