PRO HR December 2025

The draft law introduces job evaluation, pay gap reporting, employee pay information rights and fines up to PLN 50,000 for non-compliance.

Remote work abroad creates a PE only if fixed and business-driven; working under 50% of time abroad usually avoids tax exposure.

New rules allow incidental work or work for another employer on sick leave if it does not hinder recovery or breach its purpose.

Employees may now confirm H&S training electronically, requiring updated documentation, storage rules and internal compliance procedures.

Authors

Katarzyna Serwińska

Tax Advisor / Partner

Since 1992, Katarzyna has been supporting clients in the People & Culture area, in particular in the field of employee taxes and social security.

In particular Katarzyna specialises in:

  • taxation and social security contributions for foreigners working in Poland and Polish employees working abroad,
  • optimising the labour costs of management board members and senior managers,
  • implementing tax-optimal structures for the employment of employees in Poland (e.g. 50% copyright costs, B2B, civil-law contracts, etc.),
  • assessing the tax implications of granting cash and in-kind benefits to employees and non-employees, including share-based incentive schemes,
  • capital gains taxation.

 

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.

Natalia Krzyżankiewicz

Advocate / Senior Lawyer

Since 2016, Natalia has been supporting clients in the People & Culture area, in particular in the field of labour law and social security.

In particular Natalia specialises in:

  • workforce restructuring, including collective redundancies,
  • high profile dismissals,
  • implementation of internal policies and regulations,
  • litigation.

Katarzyna Wilczyk

Attorney-at-law / Senior Lawyer

Since 2012, 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:

  • individual employment law,
  • countering mobbing and discrimination, including investigating mobbing and other undesirable behaviour in the workplace,
  • ongoing support for employers in the field of Compensation & Benefits,
  • litigation and disputes with the Social Security Institution (ZUS),
  • legal due diligence.

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.