Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Increase in the Minimum Salary from 2025
As of 1 January 2025, the minimum wage in Poland will increase to PLN 4,666 gross and the minimum hourly rate will be PLN…
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Rules and time limit for utilizing outstanding leave
Every employee employed under a contract of employment has an inalienable right to annual leave, which is guaranteed by the Labour Code and the…
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Increasing risk of reclassification of B2B contracts into employment contracts
The reclassification of a B2B contract into an employment contract is becoming an increasingly common topic in the Polish legal and tax landscape. Although…
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Increase in the Minimum Salary from July 2024
As of 1 July 2024, the minimum wage in Poland has increased to PLN 4,300 gross and the minimum hourly rate is now PLN…
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Holiday leave and its duration
A fundamental principle of labour law under the Labour Code is an employee’s right to annual holiday leave. It is important to note that…
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Draft law on whistleblowers
An important decision of the Council of Ministers has taken place in recent days, which could significantly affect the protection of whistleblowers. The draft…
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How to fill in a PIT-2 form
The PIT-2 form is a compilation of the employee’s statements and requests in one document for the purpose of calculating an advance income tax…
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Important HR and payroll issues at the turn of the year
The turn of the year is a busy time in the HR and payroll departments. In addition to preparing and filing 2023 tax returns,…
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