In February 2025, the French government finally approved the Finance Act 2025, the key points of which include, among others, the introduction of a new tax on the highest incomes. This is the so-called differential contribution on high incomes – the CDHR which has become the subject of much discussion in France. In this article, we present the most important information concerning the CDHR.
(more…)Due to high employee turnover in the construction industry, some countries have created institutions designed to safeguard workers’ entitlements based on their length of service. In Italy, this function is performed by Casse edilii, i.e. so-called Construction Funds (sometimes referred to as Holiday Pay Funds).
The re-auto-enrolment in PPK (Employee Capital Plans), due in a few months, i.e. in March 2027, constitutes a significant challenge for entrepreneurs. It isn’t just a matter of organisational and logistic operations. The auto-enrolment also means an increase in salary costs. For this reason, it’s worth recalling the most important rules and deadlines relating to this process now.
Posting to Turkey – Turkey is not only a popular tourist destination but also a business one. Many Polish entrepreneurs choose to conduct business there, which involves, among others, posting workers to this country. However, due to the fact that Turkey isn’t a member of the European Union, the rules related to sending employees to Turkey differ from those applying to posting between Member States.
Sickness benefit for posted workers – Posted workers very often express doubts concerning the amount of sickness benefit they have received. The amount estimated by them usually differs from that one actually paid. Indeed, the basis for sickness benefit for posted workers is determined in a manner other than the assessment basis for benefits of employees who perform work exclusively in Poland. We will discuss these differences below.
When working in the Netherlands, you’ll often encounter the terms ADV and ATV. What do they mean? What benefits do ADV and ATV in the Netherlands provide for employees and employers? What’s the difference between these schemes and standard leave? In this article, we explain the key issues related to this topic.
Since 1 January 2026, new regulations concerning the employment of temporary workers in Germany have been in force. The provisions in question introduce, among others, changes to the rules for keeping the working time account. It’s extremely important to familiarise with these regulations, because they have a huge impact on both the organisation of work and the settlement of temporary workers’ remuneration.
Minimum wage for temporary work in Germany – At the beginning of July this year, new provisions governing the minimum wage for temporary workers in this country came into force. The obligation to apply the rates resulting from the provisions in question concerns all temporary employment agencies operating in Germany, i.e. both German (national) agencies and foreign ones posting temporary workers to Germany.
The Mutual Agreement Procedure is often mentioned in the literature dedicated to the topic of the avoidance of double taxation. The MAP procedure is of very great importance. Indeed, it aims to eliminate taxation inconsistent with the provisions of double taxation conventions, and thus to prevent double taxation.
Norway constitutes an attractive destination for international travels, particularly for those ones related to work. Although the cost of living isn’t low, the standard of living is very high. However, when planning a stay there, it’s necessary to remember to complete various formalities, among others, to obtain a personal number in Norway, also know as an identification one.
Construction tax in Germany constitutes a specific form of income tax in this country. It applies to all types of construction services provided there. All entrepreneurs providing construction services in Germany, both domestic and foreign, including those ones posting workers to Germany, should be aware of their obligation to pay this tax.
SMIC june 2026 – On 1 June 2026, the minimum wage in France, the so-called SMIC (salaire minimum interprofessionnel de croissance), will increase. The change in question stems from the significant rise in the consumer price index that occurred in France this year.
The A1 certificate constitutes an extremely important document for employees posted to work abroad. Indeed, this document confirms which social security system a given person is subject to.
Due to high employee turnover in the construction industry, some countries have created institutions designed to safeguard workers’ entitlements based on their length of service. In Italy, this function is performed by Casse edilii, i.e. so-called Construction Funds (sometimes referred to as Holiday Pay Funds).
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Managing Director
Head of the HR and Payroll Department