flash news

7 August 2026
Payments in the form of units of investment funds: when does an employee derive income?

The Provincial Administrative Court in Warsaw resolved a dispute about when to tax variable pay to employees that is in the form of units of investment funds. The court overturned the interpretation of the Director of the National Tax Information Service who had had claimed that income arose twice – first as a benefit in kind from employment when the units were issued and then as income from capital when they are redeemed.

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6 August 2026
The Sejm is to simplify communication with trade unions

The deregulation committee has held the first reading of the government’s draft amendments to the Trade Unions Act and the Act on Informing and Consulting Employees.

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5 August 2026
President signs anti-bullying bill

On 30 July 2026, the president signed the anti-bullying bill into law.

The new regulations define workplace bullying as being persistent harassment of an employee, regardless of the consequences of it, a perpetrator’s motive, or the identity of the bully. A culprit can be a line manager, a colleague, or a group of persons. Employers of more than 10 persons will be required to define in staff regulations, or in a separate document, rules for preventing workplace bullying.

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31 July 2026
The President signs the "Women on Boards" Act, while also referring it to the Constitutional Tribunal

On 30 July 2026, the President signed the act implementing the EU's "Women on Boards" Directive, but at the same time referred it for ex post (subsequent) review by the Constitutional Tribunal.

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AI Act: New transparency obligations from 2 August

Further provisions of the EU's AI Act come into force on 2 August. They focus on transparency in the use of artificial intelligence.

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24 July 2026
The President has requested the Constitutional Tribunal to review the constitutionality of the amendment to the National Labour Inspectorate Act

On Tuesday, 21 July 2026, the Constitutional Tribunal received a request from the President of the Republic of Poland for a review of the constitutionality of an amendment to the National Labour Inspectorate Act. It should be noted that, although the President signed the amendment in April, he simultaneously announced that he would be referring certain new provisions to the Constitutional Tribunal as part of a follow-up audit.

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