BS&O Alert No 4/2025

The Social Insurance Office has found that the value of prepaid cards for transport services must be included in the social and health insurance premium calculation base. According to an individual interpretation, the cards are a cash equivalent rather than a tangible benefit in the form of a direct right to use employee transport.

Other topics include:
  • Act that regulates the work of foreigners in Poland has been passed
  • As of 2026 tax revenue and expense ledgers in electronic form only
  • Ministry of Labor explains how to protect information about the disability of an employee’s child
  • Summary
  • Important interpretations and rulings
  • Important dates for accountants

More in the new BDO Alert