TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

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CCTV (visual monitoring) in the workplace: safe supervision or huge challenge?

Within a dynamic business reality, in an era of digitalisation and rapid technological advances, employers are increasingly turning to various tools to increase efficiency and ensure safety in the workplace. One of these measures is CCTV (Closed-Circuit TeleVision, also known as a monitoring), which can technically include both image (vision monitoring) and audio recording. While these technologies can bring many benefits to the workplace, it is important that employers are aware of the legal requirements associated with their use.

A new year, a new government and a new whistleblowers bill

The history of draft legislation on whistleblowers is already so long that it is difficult to indicate how many versions have already been presented. Under the terms of the EU Whistleblowers Directive, Poland was obliged to implement it into law in 2021. Unfortunately, despite many attempts and ideas, this has not been achieved to date. A few days ago, a new draft appeared, so this post briefly analyses where we are.

January under the sign of the company social benefits fund

January is an important month for employers in terms of implementing the company social benefits fund in the organization. Employers employing at least 50 employees in full-time equivalents as of January 1 of the given year are generally obliged to establish the fund.

Moreover, January 31 is the latest deadline for informing employees about the non-establishment of the fund and non-payment of leave benefits for employers employing fewer than 50 employees in full-time equivalents. This applies to those who are not covered by a collective bargaining agreement and are not obliged to introduce a remuneration regulation in the organization.

Staffing – what is it and what consequences can it bring?

Recently, we have been very keen on #TaxAndLawTelegram to cover topics related to the 2023 amendments in labour law. We also expand the news and present aspects of the phenomena of discrimination and mobbing in the workplace, as these phenomena adversely affect the atmosphere among employees and can contribute to increased inefficiency at work, which can cause unjustified losses to the employer. We will devote today’s post to discussing the phenomenon of staffing and what consequences it can have for employees and employers.

Directive on the obligation to report ESG – who will face new obligations?

On December 16, 2022, Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU with regard to corporate sustainability reporting (Text with EEA relevance) was published in the Official Journal of the European Union. This introduces a number of further obligations covering individual businesses.

Medical opinions under scrutiny: what employers should keep in mind

An employer cannot allow an employee to work without a current medical certificate stating the absence of contraindications to work in a specific position. Therefore, a medical opinion is one of the crucial documents that the employer should possess before allowing an employee to work.

However, there are situations that require employers to exercise special caution in this regard, such as the need to appeal a medical opinion or the necessity for additional (extraordinary) referral of an employee for preventive examinations.

Additionally, we would like to remind you that the deadline for completing overdue medical examinations is approaching, the validity of which has been extended based on the so-called COVID regulations.

Employee in the Territorial Defense Forces – what must an employer keep in mind?

Recently, we have been receiving an increased number of questions about aspects related to the calling of an employee to territorial military service in the Territorial Defense Forces (WOT). Calling up to the WOT triggers a number of obligations on the part of the employer and entitlements on the part of the employee, which must be kept in mind, and above all – to be performed within the statutory deadlines. In today’s blog post, we will outline what employers whose employees have volunteered to serve in the WOT must keep in mind.

Leaves and absences from work in light of the amendments to the Labour Code: new organizational challenges for employers


The April amendment to the Labour Code introduced changes aimed at ensuring, among other things, the preservation of a balance between employees’ private and professional lives. Undoubtedly, the expansion of certain rights and the introduction of new exemptions from work will result in greater flexibility in combining professional and family duties.

For employers, however, effective planning and organization of work can pose a significant challenge, especially in cases where employees are unexpectedly or for an extended period absent from work, and existing employees cannot be assigned, for example, to work overtime. In this context, questions arise about whether and when an employer can refuse an employee’s request for a specific leave or exemption from work, and when the employer is bound by the employee’s application.

More changes in labour law – what is the Payroll Directive?

In today’s dynamic business world, many companies are moving toward globalization. Companies are increasingly operating on an international level, which brings with it various challenges, including human resources management. In response to these changes, and to ensure adequate standards of worker protection, the European Union introduced Directive 2023/970 from May 10, 2023, on strengthening the application of the principle of equal pay for women and men for equal work or work of equal value through pay transparency and enforcement mechanisms (referred to as the “Payroll Directive”), which aims to regulate pay and compensation of workers at the European level.

In this article, we will look at the main aspects of this directive and discuss what implications it has for companies doing business in the European Union.

Overtime for part-time workers: putting an end to unequal treatment?

Part-time workers are employees who work fewer hours than full-time employees, which is less than the standard 160 hours per month.

Overtime for part-time employees refers to the additional working hours that exceed the agreed-upon contractual hours but do not reach a full-time workload. An example would be a half-time employee who works more overtime hours than specified in their contract but does not reach a full-time workload.

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