{"id":72032,"date":"2026-07-24T16:21:00","date_gmt":"2026-07-24T14:21:00","guid":{"rendered":"https:\/\/raczkowski.eu\/en\/?p=72032"},"modified":"2026-07-24T17:07:45","modified_gmt":"2026-07-24T15:07:45","slug":"pro-hr-july-2026-2","status":"publish","type":"post","link":"https:\/\/raczkowski.eu\/en\/pro-hr-july-2026-2\/","title":{"rendered":"PRO HR July 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><strong><a href=\"https:\/\/raczkowski.eu\/en\/discrimination-by-assumption-due-to-a-characteristic-attributed-to-an-employee-regardless-of-whether-or-not-they-actually-have-it-discrimination-by-association\/\">Discrimination \u201cby assumption\u201d \u2013 due to a characteristic attributed to an employee, regardless of whether or not they actually have it. Discrimination \u201cby association\u201d \u2013 due to a connection with a person who has a protected characteristic<\/a><\/strong><\/li>\n<\/ul>\n<p>An amendment to the Labour Code adopted on 19 June 2026 introduces two new concepts: discrimination \u201cby assumption\u201d and discrimination \u201cby association\u201d. Once signed by the President, the amendment will enter into force three months after it is published.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/employee-referral-bonuses-may-be-recognised-a-prize-in-competition-and-so-subject-to-a-flat-rate-10-tax\/\"><strong>Employee referral bonuses may be recognised a \u201eprize in competition\u201d and so subject to a flat-rate 10% tax<\/strong><\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/header>\n<p>This follows from the judgment of the Supreme Administrative Court of 15 January 2026 (case No II FSK 541\/23). The court confirmed that an initiative organised by a company in order to acquire new employees may qualify as a competition within the meaning of tax regulations.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/mobbing-is-almost-always-a-criminal-offence-failing-to-prevent-mobbing-may-also-constitute-an-offence-2\/\"><strong>Mobbing is almost always a criminal offence. Failing to prevent mobbing may also constitute an offence<\/strong><\/a><\/li>\n<\/ul>\n<p>The amendments adopted by the Sejm changing the definition of mobbing may indirectly affect criminal liability. Although no new criminal offence is being introduced, the definition of mobbing clearly refers to stalking (Article 190a of the Criminal Code). It is worth remembering who can be held criminally liable and for what actions in connection with mobbing.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/mandatory-trade-union-information-on-membership-numbers-by-10-july-2\/\"><strong>Mandatory trade union information on membership numbers \u2013 by 10 July<\/strong><\/a><\/li>\n<\/ul>\n<p>Certain rights of trade unions depend on the number of members they have. For example, the number of people covered by special protection against dismissal, and the number of hours of time off work available for trade union activities.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/an-employer-checklist-before-the-new-anti-mobbing-regulations-enter-into-force-what-needs-to-be-verified-and-implemented\/\"><strong>An employer checklist before the new anti-mobbing regulations enter into force \u2013 what needs to be verified and implemented?<\/strong><\/a><\/li>\n<\/ul>\n<p>New regulations on the prevention of mobbing have been adopted by the Senate and will soon be submitted for the President\u2019s signature. Therefore, employers should already be analysing whether their existing organisational procedures and practices need to be adjusted to the proposed changes.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/on-call-time-must-be-precisely-defined\/\"><strong>On-call time must be precisely defined<\/strong><\/a><\/li>\n<\/ul>\n<p>An employer may require an employee to remain available outside normal working hours and ready to perform work if required (on-call duty). However, on-call duty time cannot be unlimited. In particular, an employer may not require an employee to be \u201cavailable by phone\u201d at all times outside their normal working hours.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/benefits-provided-to-self-employed-contractors-may-constitute-a-companys-deductible-costs\/\"><strong>Benefits provided to self-employed contractors may constitute a company\u2019s deductible costs <\/strong><\/a><\/li>\n<\/ul>\n<p>Expenses related to benefits provided to anyone rendering services under B2B agreements may be recognised as tax-deductible costs of a company, as long as they constitute part of the remuneration resulting from such agreements.<\/p>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/regulations-significantly-changing-the-operation-of-the-national-labour-inspectorate-and-the-way-inspections-are-conducted-entered-into-force-on-8-july\/\"><strong>Regulations significantly changing the operation of the National Labour Inspectorate and the way inspections are conducted entered into force on 8\u00a0<\/strong><\/a><\/li>\n<\/ul>\n<p>The most important changes include:<\/p>\n<ol>\n<li>Decisions confirming the existence of an employment relationship<\/li>\n<li>Broader scope of remote inspections<\/li>\n<li>Interpretations concerning civil law contracts<\/li>\n<li>Exchange of data between PIP, ZUS and KAS<\/li>\n<\/ol>\n<ul>\n<li><a href=\"https:\/\/raczkowski.eu\/en\/work-in-high-temperatures-will-soon-be-prohibited\/\"><strong>Work in high temperatures will soon be<\/strong><\/a><\/li>\n<\/ul>\n<p>On <strong>10 July 2026<\/strong>, the occupational health and safety regulations were amended.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discrimination \u201cby assumption\u201d \u2013 due to a characteristic attributed to an employee, regardless of whether or not they actually have it. Discrimination \u201cby association\u201d \u2013 due to a connection with a person who has a protected characteristic An amendment to the Labour Code adopted on 19 June 2026 introduces two new concepts: discrimination \u201cby assumption\u201d [&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-72032","post","type-post","status-publish","format-standard","hentry","category-bez-kategorii"],"acf":[],"_links":{"self":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/72032","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=72032"}],"version-history":[{"count":9,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/72032\/revisions"}],"predecessor-version":[{"id":72082,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/72032\/revisions\/72082"}],"wp:attachment":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/media?parent=72032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/categories?post=72032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/tags?post=72032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}