Overview of Legal Changes in Poland for Business Owners and HR – July 2025

PPK - One Mistake, Many Consequences

Failing to calculate and pay the PPK contribution (e.g. due to a payroll error) cannot be corrected with a simple compensatory payment. In such cases, the employer is legally required to provide compensation that includes:

• the full value of both the employee and employer contributions,
• hypothetical investment gains from the fund,
• statutory interest.

In these situations, we recommend entering into settlements with employees and documenting the compensation payments. Please note that the compensation is treated as employment income and is therefore subject to taxation.

Leave Equivalent - Simplified Settlements

A draft amendment to the Labour Code provides that the monetary equivalent for unused vacation leave will be paid together with the employee’s final salary.

Until now, under the applicable regulations, the entitlement to the leave equivalent became payable on the day the employment contract ended. This often required generating additional payrolls and bank transfers outside the standard salary cycle, frequently without complete data — leading to errors in calculations.

The proposed changes are expected to bring the following benefits:

• simplification of the settlement process upon termination of employment,
• reduction in calculation errors due to incomplete data on the termination date,
• lower risk of non-compliance and penalties from the National Labour Inspectorate,
• additional time for employers to accurately calculate the amount due,
• tangible relief for HR and payroll departments.

The draft amendment was adopted by the Council of Ministers on 29 July 2025.

PIT-11 - No Need to Send by Registered Mail

In the tax guidance issued on 27 June 2025, the Minister of Finance explicitly confirmed that there is no legal obligation to send the PIT-11 form by registered mail if the taxpayer does not collect it in person. This is a crucial clarification for employers, accounting offices, and HR and payroll departments that have so far borne the additional costs of registered delivery.

Methods of Delivering the PIT-11 Form to Taxpayers

The PIT-11 form must be submitted to the tax office electronically by the end of January of the year following the tax year, using one of the following methods:

• via an account in the e-Tax Office (e-Urząd Skarbowy), or
• through interface software (including the Web Service of the Universal Document Gateway) available in the Public Information Bulletin of the Ministry of Finance (BIP MF) on the podatki.gov.pl website.

To the taxpayer, the PIT-11 must be provided no later than the end of February, but — importantly — the Personal Income Tax Act does not specify the form of delivery. The Minister of Finance has confirmed that payers have full discretion in choosing the method of delivery.
In practice, this means that the PIT-11 form may be delivered:

• via an employee portal or HR/payroll system,
• to the taxpayer’s email address (company or private, as indicated),
• by regular post, or
• in person — e.g. by collection at the employer’s premises.

The Minister emphasized that employers and other obligated entities must ensure the delivery of the form is properly documented. While the delivery method is flexible, having proof of fulfilment of the obligation is mandatory.

Compliance with the Ministry of Finance’s guidance provides payers with the protection specified in Articles 14k–14m of the Tax Ordinance Act (pursuant to Art. 14n § 4 point 1 and Art. 14p). The guidance was issued in response to concerns raised by business representatives during the work of the deregulation task force “SprawdzaMY – Entrepreneurial Initiative for Poland.”
The Minister of Finance confirmed that the requirement to use registered mail is not supported by any legal provision.

E-learning as an Employee Benefit - Beware of Social Security Contributions

The Polish Social Insurance Institution (ZUS) has ruled that access to an e-learning platform (e.g. in the form of a token or access code) constitutes taxable income and is subject to social security contributions.

In its individual interpretation (ref. no. DI/100000/43/137/2025), ZUS clearly stated that:

• The value of access to a training platform should be included in the contribution base for retirement and disability insurance — both for employees and contractors;
• E-learning access tokens or codes are not considered physical items, goods, or services within the meaning of the relevant regulation on contribution exemptions. Instead, they are treated merely as tools enabling the holder to access the platform's educational content. Therefore, access codes do not qualify for exemption from social security contributions. According to ZUS, such benefits do not meet the legal criteria for exclusion from the contribution base, as they are used only to exchange the code for a product or service provided by the software provider.

As a result, the employer should:

• Include the value of the benefit in the social security contribution base;
• Settle the applicable tax and contributions correctly;
• Review remuneration policies and employee benefit systems to ensure compliance.

This position was confirmed in the individual ZUS interpretation dated 24 April 2025, ref. no. DI/100000/43/137/2025.

OHS Training - Electronic Confirmation Now Possible

A draft regulation issued by the Ministry of Family and Social Policy introduces the possibility of confirming the completion of Occupational Health and Safety (OHS) instruction electronically — for example, via email.

This change applies specifically to administrative and office employees working remotely. It represents a step toward digitization and simplification of documentation processes.

Single Parenthood and Tax Settlement Eligibility

Raising a child alone does not always entitle a taxpayer to preferential tax treatment.

Even if the child resides with only one parent and the other participates in parenting to a limited extent, the tax authority considers that the child is being raised jointly.

In an individual tax interpretation issued on 14 July 2025 (ref. no. DKIS 0112-KDSL1-1.4011.310.2025.3.JB), the authority clearly stated the following:

• If the other parent, even to a limited extent, participates in raising the child, the situation does not qualify as single parenthood, even if the mother bears the primary financial and organizational responsibility, and the father is only involved periodically.
• By definition, a “single parent” is a person who raises a child entirely on their own, without the involvement of a second parent.
• Zgodnie z art. 6 ust 4f ustawy o podatku dochodowym osób fizycznych, wynika, iż preferencyjnego sposobu opodatkowania nie stosuje się do osoby, która wychowuje dziecko wspólnie z drugim rodzicem.

According to Article 6(4f) of the Personal Income Tax Act, the preferential tax regime does not apply to individuals who are raising a child together with the other parent.

In the opinion of the Director of the National Revenue Information Service (KIS), parenting cannot be divided, as it is a continuous and long-term process that — in this case — involves both parents. The fact that each parent takes care of the child separately, during designated periods, and that the other parent is not involved during that time, does not constitute single parenthood.

It is worth noting that the position presented by the National Revenue Information Service contradicts the stance of administrative courts, including the Supreme Administrative Court (NSA). An example is the judgment issued by the Voivodeship Administrative Court in Gdańsk on 11 March 2025 (case ref. no. I SA/Gd 1030/24).

If you have doubts about the interpretation issued by the tax authority, we strongly recommend filing a complaint with the Voivodeship Administrative Court regarding the issued tax ruling. For support in this matter, feel free to contact our Tax Advisory Department.