SHORT-TERM AND LONG-TERM POSTING

2024
June

Taking into account the length of posting, the legislation allows to distinguish two types of secondment: short-term posting and long-term one. The provisions attach different legal consequences to each of the indicated types of secondment. For this reason, it’s extremely important to understand the difference between short-term posting and long-term one.

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BUAK

2024
May

Germany isn’t the only country with a holiday pay fund. A similar institution operates in Austria. Its purpose is to protect the interests and holiday rights of workers in the construction sector. Due to the fact that both employees directly hired in Austria and those posted to this country are subject to the building fund, we will tell you how the Austrian holiday pay fund functions and what claims workers are entitled to.

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ZORGTOESLAG

2024
May

Persons living and working in the Netherlands are obliged to have health insurance in this country and to pay the appropriate contributions. If income obtained is low, it’s possible to apply for a special allowance to reduce the costs of paying for such insurance. This is the Zorgtoeslag health care allowance which constitutes the subject of our article.

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DECLARATION OF POSTING TO AUSTRIA

2024
April

A foreign employer sending employees to work in Austria is obliged to notify this fact to the appropriate Austrian authorities. Failure to comply with this obligation constitutes a violation of the law and may result in very serious consequences.

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AMENDMENT OF THE PROVISIONS CONCERNING BTP CARDS

2024
April

Every construction industry employee seconded to work in France should have the BTP Card. This document constitutes a proof of professional identity. It is also intended to counteract illegal employment in the construction industry. On 1 April 2024, a major change to the provisions concerning BTP Cards came into force. Below we will briefly explain its most important assumptions.

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PIT/ZG ANNEX

2024
March

A Polish tax resident is obliged to settle in Poland on all his/her income/revenue, regardles of the location of the sources of revenue. This means that the tax payer should also include income/revenue obtained abroad in the annual return. The PIT/ZG annex “Information on the amount of income/revenue from abroad and tax paid for the tax year” will be helpful in fulfilling this obligation.

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TAXATION OF DIVIDENDS PAID TO A NON-RESIDENT INDIVIDUAL

2024
March

Revenue from dividends paid to partners/stockholders who are individuals is subject to personal income tax. The rules for the taxation of dividends paid to Polish tax residents dont’rise doubt. On the other hand, many questions arise in the event that the dividend is to be paid to a person without tax residence in Poland.

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DECLARATION ON ENTRUSTING WORK

2024
February

The legislator has provided for a special procedure for the regularisation of work in the territory of the Republic of Poland, applying for citizens of the Republic of Armenia, the Republic of Belarus, the Republic of Georgia, the Republic of Moldova and Ukraine. An employer who wants to engage a citizen of one of the above-mentioned countries may submit a declaration on entrusting work to the Labour Office. This procedure allows a quick legalisation of foreigner’s work in Poland.

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PAY TRANSPARENCY DIRECTIVE

2024
February

Equal pay for women and men, as well as pay transparency, constitute topics that have been appearing in social dialogue for a long time. Due to their importance, they are also of interest to the legislator, including the EU legislator. This interest resulted in the issuance of an extremely important legal act – the Pay Transparency Directive.

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HOW TO LEGALISE THE WORK OF A THIRD-COUNTRY NATIONAL IN POLAND?

2024
January

Hiring Indian nationals is becoming increasingly popular with employers. The rules on legalisation of work of third-country nationals, i.e. nationals of States outside the European Union, the European Economic Area and Switzerland, apply to the regularisation of their work in Poland.

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DECLARATION OF POSTING OF WORKERS TO THE CZECH REPUBLIC

2023
December

As in the other EU countries, there is also an obligation in the Czech Republic to notify the posting of employees to the appropriate authority. The duty in question constitutes the implementation of the provisions of Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014 on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services, amending Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System (“IMI Regulation”).

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ELTERNGELD

2023
November

Many Polish people working in Germany benefit from Kindergeld. A much less popular allowance is Elterngeld. Therefore, we will try to explain what this benefit is, how to obtain it, how long and in what amount it is paid, as well as whether it can be paid for children born in Poland.

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