{"id":71937,"date":"2026-05-26T12:35:22","date_gmt":"2026-05-26T10:35:22","guid":{"rendered":"https:\/\/raczkowski.eu\/en\/?p=71937"},"modified":"2026-05-26T12:48:22","modified_gmt":"2026-05-26T10:48:22","slug":"pro-hr-may-2026-2","status":"publish","type":"post","link":"https:\/\/raczkowski.eu\/en\/pro-hr-may-2026-2\/","title":{"rendered":"PRO HR May 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\/pit-is-only-paid-on-management-board-training-when-it-also-serves-the-managers-personal-development-and-not-primarily-the-performance-of-duties-in-the-company\/\"><strong>PIT is only paid on management board training when it also serves the manager\u2019s personal development, and not primarily the performance of duties in the company<\/strong><\/a><\/li>\n<\/ul>\n<p>This follows from the interpretation of the Director of the National Tax Information (DKIS) of 13 March 2026, No 0112-KDIL2-1.4011.49.2026.4.KF.<\/p>\n<\/div>\n<\/div>\n<\/header>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/employers-do-not-withhold-tax-on-gifts-for-employees-children\/\"><strong>Employers do not withhold tax on gifts for employees\u2019 children<\/strong><\/a><\/li>\n<\/ul>\n<p>The Director of the National Tax Information (KIS) issued an individual interpretation on 22 April 2026, according to which gifts given to employees\u2019 children on Children\u2019s Day constitute donations subject to Polish inheritance and gift tax.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/postponement-of-annual-leave\/\"><strong>Postponement of annual leave<\/strong><\/a><\/li>\n<\/ul>\n<p>The holiday season is approaching. Many employees have already planned dates for annual leave. However, there are situations in which taking leave at the planned time is not possible for various reasons. The Labour Code provides for such cases.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/since-27-april-2026-residence-applications-submitted-by-foreigners-are-only-accepted-electronically-via-the-mos-2-0-case-management-module-there-are-other-changes\/\"><strong>Since 27 April 2026, residence applications submitted by foreigners are only accepted electronically via the MOS 2.0 Case Management Module. There are other changes<\/strong><\/a><\/li>\n<\/ul>\n<p>This is currently the only effective way to submit a residence application. The system allows the preparation and submission of applications for temporary residence permits, permanent residence permits and EU long-term resident status entirely online.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PIT is only paid on management board training when it also serves the manager\u2019s personal development, and not primarily the performance of duties in the company This follows from the interpretation of the Director of the National Tax Information (DKIS) of 13 March 2026, No 0112-KDIL2-1.4011.49.2026.4.KF. Employers do not withhold tax on gifts for employees\u2019 [&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-71937","post","type-post","status-publish","format-standard","hentry","category-bez-kategorii"],"acf":[],"_links":{"self":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/71937","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=71937"}],"version-history":[{"count":5,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/71937\/revisions"}],"predecessor-version":[{"id":71952,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/71937\/revisions\/71952"}],"wp:attachment":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/media?parent=71937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/categories?post=71937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/tags?post=71937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}