Check out more news about: 2023.

Minimum income tax from 1 January 2024

From 1 January 2024, minimum rules for corporate income tax will come into force in accordance with Article 24ca of the CIT Act. This tax is intended to tighten the tax system and minimise the tendency to shift income from Polish companies to jurisdictions with a favourable tax regime. The purpose of the minimum tax

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24 November 2023

Withholding a PESEL number

Since 17 November, Polish citizens have the possibility to withhold their PESEL number in the national register. This is intended to prevent the unauthorised use of personal data when taking out loans and to prevent various forms of crime and fraud. Currently, the PESEL number can be secured via the platform, in the mObywatel

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20 November 2023

The NBP interest rates remain unchanged

During its meeting on November 7-8, 2023, the Monetary Policy Council decided to leave interest rates unchanged. This decision came as a surprise to economists who had anticipated a further cut of 25 basis points, as in October. The President of the National Bank of Poland, Adam Glapiński, emphasized that the possibility of further potential

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15 November 2023

Draft regulation on extension of deadlines for submission of transfer pricing information

On November 8, a draft regulation of the Minister of Finance to extend the deadlines for the submission of transfer pricing information was made available on the Government Legislation Center website. In the draft, the Ministry of Finance justifies the decision to extend the deadlines for submitting transfer pricing information: “Due to the release of

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9 November 2023

New amount of subsidy for employee meals

From September 1, 2023, an amendment to § 2 para. 1 point 11 of the regulation of the Minister of Labor and Social Policy of December 18, 1998, has come into effect, which sets out detailed rules for determining the basis for calculating contributions to pension and disability insurance. The current regulation is as follows:

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2 November 2023

Overtime compensation for part-time employees

On October 19, 2023, the Court of Justice of the European Union ruled in Case C-660/20, Lufthansa CityLine, that an employer cannot compensate part-time employees for overtime to the same extend as full-time employees. Currently, part-time employees in general receive overtime pay only after working eight hours. The CJEU’s ruling obliges employers to pay overtime

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27 October 2023

Day off for a holiday falling on a Saturday in 2023

In general, holidays are non-working days. If a holiday falls on a Sunday, the employer is not obliged to ‘compensate’ employees with a day off. However, if a holiday falls on a Saturday, a day off from work has to be granted to employees within the current settlement period. Currently, there are 13 public holidays

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23 October 2023

Core inflation decreases – new data from the National Bank of Poland

Every month, the National Bank of Poland runs an analysis of four core inflation indicators, which is an important instrument for understanding price dynamics in Poland. The main indicator, the Consumer Price Index (CPI), reflects the average price changes within an extensive market basket of products and services purchased by consumers. However, the process of

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20 October 2023

New regulation regarding employee participation in a newly established company resulting from cross-border transformations, mergers, or divisions of companies

As of September 15, 2023, new regulations have come into effect, determining forms of employee participation in a company created as a result of cross-border transformations, mergers, or divisions of companies. This affects the Act of May 26, 2023, on employee participation in a company created as a result of cross-border transformations, mergers, or divisions

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16 October 2023

Amendment to the Code of Commercial Companies

On August 22, 2023, the President signed the Act of August 16, 2023, amending the Commercial Companies Code and certain other acts. The Act came into force on September 15, 2023, introducing numerous important changes related to the reorganization of companies, both domestically and internationally. The changes implemented in the amendment align with the following

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10 October 2023

One-time tickets exempt from the obligation of issuing structured invoices in the National E-Invoicing System (KSeF) in Poland

On September 4, 2023, a draft regulation was introduced at the Government Legislation Center that defines situations where taxpayers, with properly documented delivery of goods or services, won’t need to issue structured invoices. Invoices related to toll road services, passenger transport regardless of distance, and air traffic control and surveillance will be exempt from this

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2 October 2023

Remote work in EU Countries – new position of Polish Social Insurance Institution

In the recent months, employers and employees have faced difficulties in obtaining the A1 certificate when applying for remote work outside of Poland. The position of the Polish Social Insurance Institution (ZUS) was ambiguous, and the practice of individual departments varied significantly. This was due to the lack of regulations that would allow for the

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29 September 2023

Changes regarding the use of the National e-Invoice System

Per the new regulation effective from September 1, 2023, alterations have been made regarding granting access rights to the National e-Invoice System (KSeF) for entities with a more complex organizational structure. The primary amendments allow larger organizational structures, having multiple branches or internal units, to grant more specific rights within KSeF. This means that access

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14 September 2023

Amendment to the Minimum Wage Act

We would like to draw your attention to a significant amendment to the Act of October 10, 2002, concerning the minimum wage, which was introduced under the Act of July 28, 2023, amending the Act on bridging pensions and certain other laws (Journal of Laws item 1667). Under this act, starting from 2024, the additional

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11 September 2023

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