articles

28 September 2021
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...
read more
7 September 2021
The temporary regulations that were introduced in connection with the COVID-19 epidemic have temporarily amended certain labour law regulations. One of them concerns a suspension of Labour Code obligations regarding routine medical examinations. This has raised justified doubts among employers who are wondering whether the regulations have merely suspended the performance of the routine medical examination obligations, or if they should be interpreted as a temporary ban on performing them.
read more
Employers frequently find no need to include provisions in employment contracts that regulate copyrights to work produced by an employee. They rest on the general principle that the employer automatically acquires economic copyrights to work created in the course of performing assigned tasks1 or that the right to them arises to his benefit by law (as in the case of computer software)2. Therefore, regulations in an employment contract are unnecessary. This is obviously true to a certain degree. The devil nevertheless lies in details. If an employer solely rests on statutory provisions, he may...
read more
The shorter a regulation, the more questions and doubts it raises. And so it is in the case of Article 101(2) § 3 of the Labour Code, which regulates the minimum amount of compensation for a non-compete clause (or restrictive covenant) after employment termination. Compensation may not be lower than 25% of the remuneration the employee received before employment termination, for the duration of the competition ban. How this is interpreted is important.   
read more
Employee sickness and absenteeism from work are inherent business risks which the employer has to take into account. An employee's absence from work can be so frequent that it significantly affects the functioning of the workplace. In such situations, it may be in the employer’s interest to terminate such an employee’s employment contract and hire someone else to take their place. Labour Code provisions oblige employers to specify the reason justifying such a decision in the notice terminating indefinite-term contracts (Article 30 § 4 of the Labour Code). Does regular sickness...
read more
8 April 2021
At present, a change of work does not constitute any kind of extraordinary situation, with foreign citizens not being an exception to this. However, they do not all have unlimited access to the labour market. Quite the contrary: employment is often dependent on prior acquisition of a work permit. And what happens in situations where a change of employer takes place in the course of proceedings to obtain a permit for temporary residence and work? What are the changes that do not require a change to a decision and what are the ones requiring the lodging of a respective motion? And finally, is...
read more