Blog

On January 1, 2023, the provision of Article 23(5) of the Law on Employee Equity Plans (hereinafter PPK) regarding automatic resumption of contributions to PPK will take effect. According to the legislator’s intention, once submitted by the Employee, the declaration of resignation is effective until the last day of February of the year in which the employer is obliged to take up making...Read More

Poland distinguishes personal income tax (PIT) and corporate income tax (CIT). Residents of Poland and entities that have registered office in Poland are subject to taxation on all their income (unlimited tax liability). Otherwise, only the income earned in Poland is taxed (limited tax liability). PIT Employees, self-employed entrepreneurs and partners in partnerships (except for...Read More

What are the forms of employment? in Poland, the most common forms of employment relationship are still the employment contract and the contract of mandate. By the contract of mandate the party accepting the mandate undertakes to perform a specific juridical act for the principal. What is important in a contract of mandate is the...Read More

What do you need to know? Polish labor law is regulated by legal acts – including, in particular, the Labor Code, which comprehensively regulates the basic and most important issues related to employee rights and employer’s obligations. Labor law is also regulated by collective labor agreements concluded between employers or their organizations and trade union...Read More