Pecht - Labour and employment law

The possibility of issuing medical certificates electronically in Poland arose in 2016, and since 1 December 2018 this has been the only acceptable form of issuing them (paper certificates can be issued only in certain exceptional situations). This also applies to certificates of temporary incapacity to work due to illness, i.e. sick notes. Today, almost every sick note goes directly to the employer, without the employee’s involvement. This may raise doubts whether the employee still needs to inform the employer of his or her absence from work due to sickness.

The first day of June this year saw the entry into force of amendments to the Act on Rules for Registering and Identifying Taxpayers and Tax Remitters, of 13 October 1995 (Act). They have redefined the rules concerning the PESEL (Universal Electronic System for Registration of the Population) and NIP (Taxpayer Identification Number) tax identifiers. As a result, PESEL has become the primary identifier for taxpayers who are individuals and are not registered as taxpayers of goods and services or are not engaged in business. According to the justification for the Act, the amendments are...