News

Issuance of PESEL numbers for foreigners in Poland As of 1 January 2018, the rules for issuance of PESEL number for foreigners in Poland have changed. According to art. 41 of of the Census Act, foreigners living in Poland are required to register. The amendment of this act is to facilitate this. The Business Constitution of 2018 Business Constitution in Poland refers a package of 5 laws that aim to reform and improve the legal framework for running a business in Poland that has been functioning for many years. Changes with regard to storage of personal documentation in Poland From the beginning of 2019, there will be major changes with regard to the storage of employee documentation. An important change that will help relieve employers from bureaucratic obligations will also be the introduction of the possibility to store employee files in electronic form. The draft of the new Labor Code - what could change? On March 14, 2018, the Codification Commission in Poland, after one and a half years work, forwarded its proposals for amendments to the Labor Code to the Ministry of Family, Labor and Social Policy. We chose the most interesting proposals in the draft of the new Labor Code. Change of seasonal time from summer to winter and its consequences The subject of seasonal time change from summer to winter time is very controversial. The change to summer time, creates certain problems with regard to the settlement of working time. Tax on commercial real estate On January 1, 2018, amendments to the PIT and CIT Act came into effect, based on which commercial real estate in Poland worth more than PLN 10 million will be subject to taxation. Changes to VAT | Split payment The mechanism of the so-called split payment, is another of the announced novelties relating to VAT. At the same time, taxpayers will be able to reduce their liability and be protected against certain tax sanctions. Additional remuneration for overtim Nowadays, very often a situation arises when an employee has to stay longer in his / her workplace, thus creating so-called overtime. That leads employer to quite intriguing dilemma how to calculate the remuneration for additional hours spent at work and will its amount vary depending on individual factors.  Presents and gift vouchers for employees - how to settle a gift from working capital vs. CSBF? Giving employees presents at Christmas has become a tradition.Christmas presents and gift vouchers for employees can be financed from the company's own resources or from the Company Social Benefits Fund (CSBF). The tax settlement of these kind of expenses depends on the source of their financing. Is Christmas Eve party constitute income of the employee? More and more often, employers are deciding to organize Christmas Eve dinners at Christmas time. They must, however, ensure the correct settlement of these costs. Total length of employment when determining the amount of annual leave The right to vacation leave is acquired primarily on the basis of the employee's total length of employment. What else, besides periods of study, count towards the length of employment when determining the amount of annual vacation leave? Controversies connected with determining the length of employment in the case of termination of a contract signed on or after 22nd February 2016. On February 22, 2016, new provisions of the Labor Code came into force, which introduced extensive changes to the terms of concluding temporary employment.