HR regulations change in Poland
After several tax changes for 2023, Poland updates HR regulations as well.
Business trips
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.
- a per diem for a business trip – PLN 45
- lump sum to cover the costs of travelling by public transport – PLN 9
- lump sum for an overnight stay – PLN 67.5
Employee Capital Plans
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.
Labour Law (should take effect in Q1 2023)
- The concept of remote working – will be agreed upon between the employer and the employee and included in the remote working regulations
- Legal grounds for employers to carry out preventive checks for the presence of alcohol or substances acting similarly to alcohol in the bodies of their employees
- Measures enabling greater use of flexible working arrangements
- Changes to parental leave and maternity benefits
- New rules on paternity leave
- New carer’s leave and leave of absence for urgent family reasons
For more content about reforms in Poland: click here
