After several tax changes for 2023, Poland updates HR regulations as well.
There will be a new per diem rate for business trips as of 1 January 2023. As a consequence, the lump sums for transport travel expenses and for overnight stays will also change.
If an employee does not wish to save in a PPK, then they must, once again, submit a written declaration resigning from the scheme to the employer. If the employee does not make such a declaration, the employer will have to start making contributions for that employee from April 1st, 2023.
For more content about reforms in Poland: click here