- The subject of the month
- Changes in the settlement and payment of the health insurance contribution from 1 January 2022 (14)
From January 1, 2022, changes were made to the method of determining the health insurance premium. The health insurance premium is no longer partially financed from income tax, which means lower income for employees, and it will also increase the financial burden for some entrepreneurs. In their case, the rules for determining the basis for the assessment of this contribution depended on the form of taxation. A lower interest rate for health insurance was also introduced for people paying the flat tax.
- Changes in the settlement and payment of the health insurance contribution from 1 January 2022 (14)
- Labor law
- Periods of keeping employee records - employer's obligations (20)
Employee documentation, as a rule, should be kept not only during the period of cooperation between the employer and the employee, but also for a certain period after termination of employment. Depending on the time the employment contract is concluded, the employee's documentation is kept for 10 or 50 years after the termination of the employment relationship.
- Periods of keeping employee records - employer's obligations (20)
- Salaries
- Changes in the rules for collecting advances for tax on payroll and other income (27)
From January 8, 2022, an advance tax on revenues earned in the period from January 1 to December 31, 2022. from a service relationship, employment relationship, contract work or a cooperative employment relationship, as well as contracts of mandate should be calculated taking into account both the principles resulting from the Polish governance and the provisions of the Personal Income Tax Act in force until December 31, 2021.
- Changes in the rules for collecting advances for tax on payroll and other income (27)
Serwis Prawno-Pracowniczy (Legal and Work Service) - the whole list
