HRstation

Legislative work is underway on the implementation of the EU Women on Boards Directive, which aims to increase the participation of women in management and supervisory boards. Beyond the requirement to achieve gender parity in management and supervisory bodies, the new regulations will also oblige selected companies to adapt their recruitment processes. It is worth preparing now for the upcoming changes in governance structures – transparency and diversity are becoming key values in modern business.

According to the latest line of rulings of the Supreme Administrative Court from 2023 to 2024, the accommodation costs of posted employees do not constitute income subject to PIT or social security contributions (ZUS). This is a change in interpretation of the law based on the primacy of EU directives over national law. For employers, this means a lower tax burden and the potential possibility of recovering overpaid tributes for earlier periods. It is worth updating your remuneration policy and considering obtaining an individual interpretation.

The Ministry of Finance has announced changes to the Employee Capital Plan Act.
The first planned change is to shorten the frequency of automatic enrolment in PPK from every 4 years to every 3 years, with the aim of increasing the level of participation in PPK and the accumulated savings. The second proposed change is to introduce the principle of automatic enrolment in the PPK for employees over 55 (currently they have to submit an application to join the PPK).

The following people may be eligible for the subsidy:

• unemployed persons aged 50 to 60 (women) or 65 (men)
• job seekers aged 60 (women) or 65 (men)

The condition for subsidising will be that the person was not employed by this employer before registering with the labour office.

Planned subsidising periods:

• 12 months – for unemployed senior citizens
• 1 month – if a senior citizen of retirement age is employed (in this case, the subsidy can be granted multiple times)