{"id":71745,"date":"2026-02-25T11:02:31","date_gmt":"2026-02-25T10:02:31","guid":{"rendered":"https:\/\/raczkowski.eu\/en\/?p=71745"},"modified":"2026-02-26T15:02:06","modified_gmt":"2026-02-26T14:02:06","slug":"pro-hr-february-2026-2","status":"publish","type":"post","link":"https:\/\/raczkowski.eu\/en\/pro-hr-february-2026-2\/","title":{"rendered":"PRO HR February 2026"},"content":{"rendered":"<header class=\"container-fluid rozwiazanie headerMainContainer greyTransparent nopadding nomargin\">\n<div class=\"row rozwiazanie headerMainRow nopadding nomargin\">\n<div class=\"col-lg-12 col-md-12 col-sm-12 col-12 leftSideHeader nopadding nomargin\">\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/new-cybersecurity-obligations-for-companies\/\"><strong>New Cybersecurity Obligations for Companies<\/strong><\/a><\/li>\n<\/ul>\n<p>The act implementing the EU\u2019s NIS2 Directive in Poland has been signed by the President and will enter into force one month after publication. Once effective, cybersecurity obligations will apply to a significantly broader group of entities than under the existing Act on the National Cybersecurity System.<\/p>\n<\/div>\n<\/div>\n<\/header>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/rewards-in-employee-referral-programme-subject-to-10-flat-rate-pit\/\"><strong>Rewards in Employee Referral Programme Subject to 10% Flat-Rate PIT<\/strong><\/a><\/li>\n<\/ul>\n<p>An \u00a0incidental employee referral programme for job candidates may be recognised as a competition, with any awards being subject to a 10% flat-rate personal income tax (PIT), as confirmed by the Supreme Administrative Court in its judgment of 15 January 2026 (case No II FSK 541\/23).<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/employers-will-not-be-obliged-to-automatically-include-seniority-based-on-contractor-agreements-in-employment-seniority\/\"><strong>Employers Will Not Be Obliged to Automatically Include Seniority Based on Contractor Agreements in Employment Seniority<\/strong><\/a><\/li>\n<\/ul>\n<p>From 1 May 2026, periods of work performed under civil law contracts, B2B arrangements, etc., will be included in the calculation of length of service in the private sector. This change will affect, among other things, employees\u2019 annual leave entitlement, notice periods, statutory severance pay and long-service awards.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/employees-to-gain-the-right-to-information-about-their-pay-compared-with-others-performing-the-same-or-equivalent-work\/\"><strong>Employees to Gain the Right to Information About Their Pay Compared with Others Performing the Same or Equivalent Work<\/strong><\/a><\/li>\n<\/ul>\n<p>Under draft legislation implementing the Pay Transparency Directive, employees will have the right to receive information about how their remuneration for work compares with other employees in the same position or performing equivalent work. The new provisions will apply to all employers, regardless of headcount.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/employers-are-not-bound-by-requests-for-reduced-working-hours-eligibility-extended-until-child-turns-eight-but-without-employment-protection\/\"><strong>Employers are Not Bound by Requests for Reduced Working Hours; Eligibility Extended Until Child Turns eight, but Without Employment Protection<\/strong><\/a><\/li>\n<\/ul>\n<p>Since 2023, employees with children up to six years old have been entitled to request a reduction in working hours. In such cases, the employer has been obliged to grant the request (Article 186 section 7 of the Labour Code). This possibility was introduced as part of flexible working arrangements in the implementation of the Work-Life Balance Directive.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/return-tax-relief-available-without-a-tax-residence-certificate-provided-other-evidence-of-foreign-residence-is-available\/\"><strong>Return Tax Relief Available Without a Tax Residence Certificate \u2013 Provided Other Evidence of Foreign Residence Is Available<\/strong><\/a><\/li>\n<\/ul>\n<p>A taxpayer wishing to benefit from the \u201creturn relief\u201d must provide documents confirming that they were tax resident outside Poland during the three preceding tax years. This confirmation may take the form not only of a foreign tax residence certificate, but also any other document evidencing actual residence and professional and personal activity abroad.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/hr-and-hs-departments-must-update-procedures-following-the-introduction-of-new-fire-class-l-for-lithium-ion-cells-and-batteries\/\"><strong>HR and H&amp;S Departments Must Update Procedures Following the Introduction of New Fire Class \u201cL\u201d for Lithium-Ion Cells and Batteries<\/strong><\/a><\/li>\n<\/ul>\n<p>On 21 January 2026, the ISO 3941:2026 standard \u2013 Classification of Fires \u2013 was updated to introduce a new fire class, Class L, covering fires involving lithium-ion cells and batteries that do not contain metallic lithium.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New Cybersecurity Obligations for Companies The act implementing the EU\u2019s NIS2 Directive in Poland has been signed by the President and will enter into force one month after publication. Once effective, cybersecurity obligations will apply to a significantly broader group of entities than under the existing Act on the National Cybersecurity System. Rewards in Employee [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-71745","post","type-post","status-publish","format-standard","hentry","category-bez-kategorii"],"acf":[],"_links":{"self":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/71745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/comments?post=71745"}],"version-history":[{"count":17,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/71745\/revisions"}],"predecessor-version":[{"id":71800,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/71745\/revisions\/71800"}],"wp:attachment":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/media?parent=71745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/categories?post=71745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/tags?post=71745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}