With ongoing economic, social, and technological changes, the nature and method of performing work are changing. The development of modern digital technologies has a significant impact on the traditional model of work, based on performing it in a strictly defined ‘physical’ place and under an employer’s supervision. Naturally, the ongoing changes are multidimensional and have consequences, including an intriguing phenomenon of remote work, which in the cross-border dimension has led to the emergence of a new group of labour providers known as ‘digital nomads’. The specificity of business activity of these nomads poses conceptual and practical challenges in the area of various branches of law, including tax law. The main pur-pose of the article is to answer the question whether international tax law, adequately to the changes taking place, regulates the taxation of digital nomads’ income from cross-border remote work.

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.

This study aimed to investigate the barriers to responsible interaction between the global employer, technology provider, and trade union to realize the postulate of ethical artificial intelligence in the algorithmic management process. To overcome the barriers, this study offers a pedagogical explanation based on a universal schema for shaping a machine-learning model.

The intense development of nanotechnology in recent years poses the basic question about the safety of employees who work with nanomaterials. The study attempts to determine how employers should regulate health protection when working with nanoparticles. Employers should be aware of the importance of the risks associated with nanotechnology and their responsibility for worker health and safety. The study is a continuation of the author’s previous analyses of ways to regulate occupational safety and health in the use of nanomaterials. The author examines the theory of responsive regulation in the context of health and safety with nano-materials and the importance of dialogue in this regulatory process. The regulatory agencies should intervene in this area depending on the attainment of the assumed objectives of the law. The sense of responsibility for the effect could improve the quality of OH&S with nanomaterials.

The workplace, a certain kind of organisation (which consists of people and, therefore, is social in nature), is crucial for perceiving labour law from the perspective of public administration. Put simply, if one wants to view the fulfilment of tasks or public functions within the realm of labour law, one always needs to bear in mind that although one might be referring to ‘the employer’, the discussion, in fact, refers to the workplace, with the employer being a certain ‘organ’ or emanation of the workplace. This reflection fills me with particular joy as a researcher because it necessitates the appreciation of the human ommunity at the workplace despite the considerable reluctance of the Polish labour law doctrine to accept the workplace as a human community and an administrative-legal construct of social organisation. I believe that the workplace must be recognised as a key institution in the theory of labour law and this is beyond any doubt. The social consequences of failing to recognise the workplace can be dramatic. Moreover, in a situation where other human communities are scarce, the importance of the community of the workplace (especially if one remembers its relative stability) turns out to be fundamental.

The purpose of the article is analyse how essential the issue of personal data protection is in the procedure of leading a collective dispute. In order to make some findings in this matter, the dogmatic and legal method was primarily used and the provisions of the Act on Resolving Collective Disputes and the GDPR were analysed in the first place. The findings made lead to the conclusion that despite the fact that the dispute itself is collective, both parties (both the trade union and the employer) process a range of personal data during the dispute. Due to the specifics of the procedure and the fact that the Act was essentially created before the GDPR came into force and it was not amended for the inclusion of broadly understood requirements for the correctness of the processing of personal data, it is necessary to rely on general principles resulting from the GDPR, and a certain indicator of it may be opinions issued by the PDPO.
The issue raised in this paper has so far been included in certain statements from the doctrine, but its practical significance and importance for social partners who execute their constitutional right to lead collective disputes fully justify further research in this direction as well as the fact of findings resulting from that research reaching various target groups (apart from the above-mentioned social partners, representatives of the judicature and science should also be reached).

Recently, interest in the method of administrative law regulations to tackle the problems of labour law has remained high in the Polish doctrine of labour law. New studies on this subject emerge every now and then. Leaving aside the perceived validity of the method to arrange labour law relations based on public law, I would like to point to the undoubted “appeal” of the axiological foundations of administrative law for the labour law system and, at the same time, to reflect on the consequences of the aforesaid axiology when looking at the potential choice between the method based on private law or public law in the realm of labour law relations. I assume that such a choice should be ultimately made for the sake of the science of labour law. However if labour is treated as a commodity, there can be no question of an extensive axiology that highlights the good of humans and the morality of the employer.

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.

The purpose of this paper is to attempt an evaluation of the legal regulations relating to the issue of monitoring in the workplace. The Author defines sources of the employer’s right to control the employee and analyses the limits of this right. Finally, the Author states some provisions of conducting monitoring in the workplace.

The study discusses the principles of awarding benefits under the Company Social Benefits Fund (original Polish name: Zakładowy Fundusz Świadczeń Społecznych) from the point of view of legitimacy of the processing of personal data. The con-ducted analysis covers the present legal framework in force in Poland, taking the European Union law – GDPR – into consideration. Given the local specificity of the institution in question, the article does not include references to regulations adopted in other countries. The article proposes two theses. One is that the award-ing of benefits under the CSBF with the participation of representatives of the stakeholder community, especially in the area of hardship benefits, should be based on anonymised applications. Documents proving the circumstances acting as the grounds to apply for a benefit to be true should be verified by an employer’s authorised representative in charge of employee welfare initiatives. The other thesis is that copies of documents proving the legitimacy of application for a social benefit, especially in the area of hardship benefits, should be kept by the data controller – meaning the employer – for a period during which Polish tax authori-ties and Social
Insurance Institution (ZUS) may verify the legitimacy of application of the impost law. In this case, this refers to the practice of non-payment of the tax on the awarded benefits and the social insurance contributions. The conclusions the said theses lead to are significant to the practical application of law, and because they are controversial, they may pave the way for a further academic discourse.

Social labour inspectorate, as a special form of unionised representation of employees’ interests, has the right to control employers in the field of their compliance with the provisions of the labour law in place. Exercising this controlling function involves the need for a social labour inspector to access the information and docu-ments that may contain personal data of employees. The study advances a thesis that a social labour inspector is an entity processing personal data of employees on behalf of a company trade union organisation – who is the controller of these data, and the grounds for the processing of personal data of employees are the relevant provisions of the GDPR. The theses proposed in the study aim to challenge the Constitutional Tribunal’s standpoint regarding a social labour inspector’s right to obtain personal data. The problems addressed in the study have not been a sub-ject of the existing views of legal academics and commentators, nor have they been covered in the established line of judicial decisions yet.