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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.

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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.

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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.

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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.

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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.

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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.

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In most countries, employees are allowed to work at night without the need to obtain additional permits and approvals. The situation is different in Switzerland. The Swiss legal provisions require the employer to obtain an authorisation for night work. Without this document, night work in Switzerland constitutes a serious violation of the law.

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Changes concerning sick leaves! On 13 April 2026, new provisions concerning sick leaves came into force. The change in question is also very important for employees posted to work abroad from the territory of the Republic of Poland. Despite of the departure abroad, many of them remain registered with the Polish social security system, as confirmed by A1 certificates. Therefore, they can still benefit from sick leaves in Poland and the new rules will apply to them.

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New rates of daily allowances paid for business trips are planned. The Ministry of Family, Labour and Social Policy is working intensively on a draft legal act amending the regulation on the receivables due to an employee in a state or local government budgetary unit for a business trip.

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With effect from 1 January 2026, hiring temporary workers in Germany has been subject to new provisions. These regulations also apply to temporary workers posted by temporary employment agencies to work in this country.

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SMIC 2026 – On 1 January 2026, the French minimum wage, the so-called SMIC, increased. This is the lowest possible remuneration to which persons working in France are entitled in accordance with the legal provisions. This change results from the annual indexation.

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For many years, the issue of the qualification of the expenses incurred by the employer for the accommodation of workers posted abroad has stirred up strong feelings. For a long time, the prevailing view was that the expenses in question constituted the worker’s revenue, subject to taxation. Recently, a new line of case-law, presenting a completely different viewpoint, has emerged in the jurisprudence of the Supreme Administrative Court.

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News

2026August

HOW TO DETERMINE THE BASIS FOR SICKNESS BENEFIT FOR A POSTED WORKER?

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.

2026August

WORK IN THE NETHERLANDS – ADV AND ATV

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.

2026July

WORKING TIME ACCOUNT IN DGB/GVP

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.

2026July

MINIMUM WAGE REGULATION FOR TEMPORARY WORK IN GERMANY

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.

2026July

MUTUAL AGREEMENT PROCEDURE – MAP

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.

2026June

WORK IN NORWAY – PERSONAL NUMBER

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.

2026June

CONSTRUCTION TAX IN GERMANY

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.

2026May

CHANGE IN MINIMUM WAGE RATES IN FRANCE FROM 1 JUNE 2026

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.

2026May

A1 CERTIFICATE – WHAT SHOULD YOU KNOW?

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.

2026May

AUTHORISATION FOR NIGHT WORK IN SWITZERLAND

In most countries, employees are allowed to work at night without the need to obtain additional permits and approvals. The situation is different in Switzerland. The Swiss legal provisions require the employer to obtain an authorisation for night work. Without this document, night work in Switzerland constitutes a serious violation of the law.

2026April

CHANGES IN THE RULES FOR ISSUING SICK LEAVES

Changes concerning sick leaves! On 13 April 2026, new provisions concerning sick leaves came into force. The change in question is also very important for employees posted to work abroad from the territory of the Republic of Poland. Despite of the departure abroad, many of them remain registered with the Polish social security system, as confirmed by A1 certificates. Therefore, they can still benefit from sick leaves in Poland and the new rules will apply to them.

2026April

TRAVEL AUTHORISATION TO THE USA

In the public mind, travel to the USA involves the necessity of obtaining a visa. However, tn certain cases, it’s sufficient to obtain a travel authorisation to the USA via the ESTA system, instead of applying for a visa.

Company Advice

2026
August

HOW TO DETERMINE THE BASIS FOR SICKNESS BENEFIT FOR A POSTED WORKER?

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.

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Magdalena Grygorowicz

Managing Director

Karolina Karpik

Head of the HR and Payroll Department

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