Wide definition of “employment income” set out in Polish Personal Income Act of 26 July 1991 makes it challenging for the tax authorities and administrative courts to qualify remuneration items as taxable income. A special attention is focused on benefits in-kind which can include expenditure on travel, board and lodging for posted workers.
So far the well-rooted line of case law, based on domestic tax and labor law regulations in Poland, inclined treatment of such benefits in-kind as employment income of posted workers.
The analyzed judgment by the Supreme Administrative Court is of ground-breaking nature, considering the obligations of posting employer lined in the Directive 96/71/EC and Directive (EU) 2018/957 amending Directive 96/71/EC – both concerning the posting of workers in the framework of the provision of services.

Economic expansion requires jobs and safe, dignified workplaces. India’s growth story has remained incomplete due to a lack of required employment growth. The new law consolidates 44 primary labour laws into four main labour codes: pay, industrial relations, occupational safety, working conditions and social security. It was a conniving move on the part of the government to completely overhaul our labour laws. Given that we typically lack mean labourers by a significant margin, the question that remains is whether or not this can attract investors. There are several challenges that must be overcome before the economy can reach $5 trillion in 2025.

The last decades of the 20th century saw a dramatic expansion of economic liberalisation in Indian film and television industry. The stellar rise of the business has enticed the youth to engage and utilise this platform to exhibit their creative ability. The rise of young artists appearing on reality television and in feature films has sparked a variety of concerns. The article aims at discussing issue of the negative impacts of stardom on child performers in the entertainment industry, focusing specifically on the violation of their fundamental and other rights because of the nature of the employment in the film and television industry.

The restoration of public service in Poland has been a major factor contributing to a more intense research into the legal nature of employment relationships in public administration. The framework for the debate, in legal terms, is determined by the concept of the civil service law, whose objective scope and place in the legal system are not universally accepted. Therefore, the civil service law is treated as part of the labour or administrative laws, with views in this respect demarcated primarily by a researcher’s field of specialisation.
This paper is a voice in the debate about the attribution of the civil servic law to a branch of law. The basis of entering into a legal relationship is assumed to decide its classification to the labour or civil service law. Hence, the contract of employment, designation, appointment, and selection are analysed as acts creating the legal relationships of employment. The research implies the civil service law is part of the labour law, while the relationships of employment it governs are special, given the type of work provided by those subject to the civil service law.

The aim of the study is a comprehensive analysis of the legislation on the fight against illegal employment both at the supranational level of the European Union and at the EU Member States level, inter alia, in Poland, France, and Germany. The leading method in the study was the comparative-legal method. It helped to compare the peculiarities of the practice of European countries in the field of combating illegal employment in the EU Member States, as well as to identify how this issue is regulated. The results demonstrate that illegal employment destroys legal jobs, leads to the increase in unemployment and deprives the state of revenues such as tax and social contributions, etc. That is why international declarations and conventions should guarantee the right to work in the European Union for the citizens of non-European states.

The author’s goal is to analyze the concept of distributive justice and the possibility of its normative formulation in the Polish constitutional order. The starting point of consideration is the principle of social justice expressed in Article 2 of the Constitution and the model of distributive justice developed on its basis. The author, using formal-dogmatic, theoretical-legal and comparative-legal methods, points out the features of contributive justice and examines the normative and practical possibility of changing the paradigm of the constitutional fair state through a novel approach to justice focusing on equitable contribution, instead of the hitherto dominant distributive pattern. The result of the research conducted is the conclusion that, for reasons justified by the constitutional system and the praxeology of the workplace, contributive justice expands the concept of constitutional social justice in a valuable and desirable way.

The purpose of the paper is to analyse issues related to personal data processing
within the framework of co-operation between the employer and trade unions in
individual employment matters. The issues of personal data processing in collective relations are becoming more important especially due to lack of detailed legislative solutions, which results in the necessity to apply the general provisions of the GDPR as well as the latest changes to the Trade Unions Act. Pursuant to these changes, not only employees, but also persons performing gainful employment who are not employees can create and join trade unions as well as can be defended by the trade unions. The legislator frequently finds it difficult to adjust the protection of personal data to the specificity of collective relations, and the way in which the relationship between employers and trade unions is shaped in individual employment matters raises many questions in the context of personal data protection. The issue in question has not been explored in depth in the professional labour law literature. Thus, research on this subject is novel and justified from both the theoretical and the practical perspective. In the article, the formal-dogmatic method of research was used.

One of the main provisions in shaping legal obligations between the parties is the freedom of contract. Although the parties are free to choose the provisions of their agreement, the content and the aim of the contract cannot contradict the essence and nature of the contract of employment, the act and the principles of the community life. Thereby, in order to engage an employee based on a long term contract of employment for a specified period, along with a short, two weeks notice termination period, justified and rational presumptions should be in place. In other words, taking into consideration current provisions of law, long term contract of employment is acceptable; however its validity is depended on the circumstances of each individual case.

The paper analyses challenging the validity of an employment contract by the Social Insurance Institution, in the course of a control of correctness of the determination of the social insurance obligation that results from the employee status. In the first part, the author analyses the problem of a fictitious contract and acting against the law or with the intention to circumvent the law, or contrary to the principles of community life. He indicates documents and information that are most often requested by ZUS, and describes the situations which are most thoroughly examined. In the next part, following issues are examined: the existence of an employment relation, salary, employing relatives, concluding the employment contract in order to register for insurance purposes and the situation of pregnant employees or employees shortly before retirement. The paper is concluded with the most frequent arguments for, or against the existence of employment and the most advantageous practices to litigate with the ZUS are described.

The coronavirus pandemic and the economic consequences it has caused are unprecedented. For the first time ever, we are dealing with the phenomenon of a global pandemic which has undermined the foundations of market economy to such a considerable extent. The fight against it has made it necessary for the govern-ments of individual countries to make decisions radically restricting the freedom of conducting business activity – including decisions to suspend the functioning of particular economic sectors. The imposed lockdown meant that a great many of employers had to completely abandon their operations or radically limit the scope of the activities they were involved in virtually overnight, which obviously had an impact on their ability to make any profit and on their financial situation. At the same time, limiting or even cancelling the possibilities of doing business was a threat to the labour market, heralding its collapse and therefore an increase in the rate of unemployment. This is because a natural consequence of such a situa-tion is that employers decide to dismiss employees. A real threat of an economic crisis of an unparalleled scale prompted the governments of most countries to take far-reaching measures to save the economy. The Polish government imposed restrictions on the functioning of many econo-mic sectors as early as in March 2020. At the same time, there began legislative work on the so-called Anti-Crisis Shield.4 The resulting act, passed on 31 March 2020, was subsequently amended several times. The subsequent editions of the Anti-Crisis Shield featured regulations aimed at, among others, employers affected by the coronavirus pandemic. The purpose of this text is to provide a comprehensive analysis of the measures incorporated in the Anti-Crisis Shield in order to protect the interests of employers, i.e. the solutions related to the situation of employment of employees. The starting point will be an attempt to establish the rationale guiding the legislator when introducing these solutions. Then, the analysis will focus on the instruments used by the legislator to provide the protection of employers’ interests – and on the subject of protection. Finally, an attempt to evaluate the effects of these regulations will be made.

The main aim of this paper is to consider the acceptability of application of Article 58 § 2 of the Polish Civil Code in the social security law in the regard to employment contract with pregnant women from the point of theory of justice. I argue that application of Article 58 § 2 of the Polish Civil Code resulting in exclusion of pregnant women from social security system not only might be doubtful from the constitutional law perspective, but it is also problematic from the point of view of the concept of justice realized by social security law. In the first part I recall in short basic typologies and definitions of justice. This leads to the observation, that although in philosophy there is no one understanding of justice, this notion has a long and established tradition. In following parts I ana- lyze which concepts of justice are being realized by constitutional law, civil law and social security law. I argue that as constitutional law and social security law deal mostly with distributive justice, civil law realizes mostly commutative justice, which also concerns Article 58 § 2 of the Polish Civil Code. In the last part I demonstrate consequences of applying Article 58 § 2 of the Polish Civil Code in the social security law on the example of pregnant women being excluded from the social security system. This is followed by the final conclusion that although also for lawyers notion of justice has a long tradition, it is often im- posed in spite of "locally" realized types of justice, which leads to unwelcome and unforeseeable consequences.