Month: December 2025

Employers posting employees abroad most commonly cover the costs of their accommodation and meals. Under tax regulations — in line with well‑established case law — such benefits do not constitute employment income and therefore are not subject to taxation. This position is confirmed, among others, by the judgment of the Constitutional Tribunal of 8 July 2014 (K 7/13) and numerous rulings of the Supreme Administrative Court (NSA).

However, the situation looks entirely different in the area of social security. The Social Insurance Institution (ZUS) and social security courts take the view that these same benefits form part of the contribution base insofar as they exceed the value of per diems. This approach raises legitimate doubts — if a benefit is not considered taxable income, why should it be subject to social security contributions?

The following sections outline the arguments of both sides, reference specific judgments and interpretations, and propose possible actions for employers seeking to organise their internal practice and mitigate risk.

Tax Perspective – Case Law Is Clear

According to established administrative court jurisprudence and the judgment of the Constitutional Tribunal of 8 July 2014 (K 7/13), benefits such as accommodation and meals provided by the employer in connection with posting an employee abroad do not constitute income from employment. The key reasoning is that these benefits are provided in the employer’s interest, not the employee’s.

This position is confirmed by, among others, NSA judgments of 2 October 2014 (II FSK 2387/12) and 23 July 2015 (II FSK 1689/13), as well as the individual tax ruling issued by the Director of the National Tax Information on 13 March 2024 (0112‑KDIL2‑1.4011.29.2024.2.MKA).

Although tax authorities continue to rely on the literal wording of Article 21(1)(19) of the Personal Income Tax Act, which provides for a tax exemption up to PLN 500 per month, this provision has been in force since 1 January 2011 — predating the Constitutional Tribunal’s ruling. In the event of a conflict, the later ruling of the Tribunal prevails.

Social Security Perspective – Divergent Position of ZUS and the Courts

Contrary to the tax approach, the Social Insurance Institution and social security courts consider these benefits to be subject to contributions. The key authority here is the resolution of the Supreme Court of 10 December 2015 (III UZP 14/15), which held that although the concept of “income” is shared between tax and social security legislation, the social security regulations contain autonomous rules on exclusions from the contribution base.

As a result, case law confirms that accommodation and meal costs exceeding the value of per diems are subject to social security contributions (Supreme Court judgment of 8 March 2016, II UK 96/15; Supreme Court judgment of 4 October 2022, I PSKP 88/21).

Under § 2(1)(16) of the Regulation of 18 December 1998, only per diems are excluded from the contribution base — not reimbursement of accommodation or meal costs.

What Can Employers Do?

To mitigate risk, employers may consider:

• submitting a request for an individual tax ruling to the Director of the National Tax Information (in the tax area),
• submitting a request for an interpretation to ZUS (in the social security area).

Although there is a risk of receiving an unfavourable interpretation — particularly from ZUS — the procedure helps formalise internal practice and prepare for potential litigation.

Summary – Key Points to Remember

Reimbursement of accommodation and meal costs for posted employees does not constitute income under tax regulations, but — according to current social security case law — is subject to contributions. This discrepancy requires employers to exercise particular caution and ensure deliberate, well‑documented settlement practices.

Increase in Accidents Involving Electric Scooters

Reports of road incidents involving electric scooter users are appearing in the media with increasing frequency. Particularly concerning is the fact that many of these incidents involve — and often injure — children and adolescents. This age group is increasingly choosing scooters as a fast and convenient means of urban transport.

It is worth noting that the vast majority of accidents involving electric scooters require medical intervention. These include both minor injuries and more serious consequences, including fatalities. The scale of such incidents continues to grow as scooters — both privately owned and rented from urban operators — become more popular.

Amendment of Regulations on Electric Scooters

In response to the rising number of incidents, the legislator amended the Road Traffic Act, with the changes entering into force on 20 May 2021. As a result, the electric scooter was formally recognised for the first time as a separate category of vehicle. The amendment introduced a number of regulations specifying:

• who may use an electric scooter,
• where it may be used,
• at what speed,
• and under what conditions.

The regulations also define the minimum age of scooter users depending on the type of road. When travelling on a road, children under the age of 10 are prohibited from operating an electric scooter; in residential zones, they may do so only under the supervision of an adult.

Under the Act, an electric scooter user must use a bicycle path, a pedestrian‑and‑bicycle path, or a bicycle lane if such infrastructure is designated for the direction of travel. When using a pedestrian‑and‑bicycle path, the scooter user must exercise particular caution and yield to pedestrians.

The Act also introduces speed limits for scooter users. The maximum permitted speed is 20 km/h. However, if there is no bicycle path, pedestrian‑and‑bicycle path, or bicycle lane, the user must travel on the roadway where the permitted speed for vehicles does not exceed 30 km/h.

At the same time, the Act prohibits scooter users from:

• towing or pulling another vehicle,
• carrying another person, an animal, or cargo,
• riding on the roadway, except when using a bicycle lane, a bicycle crossing, or a roadway with a speed limit not exceeding 30 km/h in the absence of bicycle infrastructure.

Behaviour of Scooter Users at Crossings and Intersections

A significant proportion of accidents involving scooter users occur at bicycle crossings and pedestrian crossings. Excessive speed and a lack of skill in navigating shared spaces remain major issues. Many scooter users are unaware that even at 20–25 km/h, braking distances are much longer than expected, and loss of balance can have serious consequences.

Particular attention should be paid to behaviour at bicycle crossings and pedestrian crossings, where most incidents occur. Many accidents stem from the mistaken belief that a green light grants unconditional priority and allows entry onto the crossing without checking whether another road user is already present. Road traffic rules clearly state that priority is granted to those already on the crossing, not those intending to enter it.

Green Light vs. Flashing Green Light – What Is the Difference?

Experience shows that many people mistakenly believe that a flashing green light authorises them to enter the crossing, whereas this signal requires immediate reduction of speed and warns of an imminent change to red. Such misinterpretations often lead to collisions, sudden braking, loss of balance, and in severe cases — accidents resulting in serious injury or death.

From both a legal and road‑safety perspective, user awareness is crucial. Knowledge of the regulations and prudent behaviour form the foundation of responsible scooter use. This is not only a legal obligation but also an expression of care for one’s own life, health, and the safety of others.

What Should Car Drivers Know?

Drivers should be aware that electric scooter users — like cyclists — are full participants in road traffic. This means they are subject to the same rules regarding priority, signalling manoeuvres, and exercising caution toward pedestrians and other road users. In practice, however, many drivers still do not perceive scooter users as equal participants, which leads to dangerous situations, especially near intersections and bicycle crossings.

Drivers should pay particular attention when approaching bicycle crossings or areas where bicycle infrastructure intersects with the roadway. Despite their small size, electric scooters often travel at speeds comparable to bicycles, making it difficult to judge distance and speed. Drivers should therefore reduce speed, exercise caution, and ensure that their manoeuvre will not endanger others.

Visibility is also a key issue. Scooter users often lack front or rear lighting, making them difficult to see after dark or in low‑visibility conditions. Drivers should therefore be especially cautious in the evening near bicycle paths, crossings, and public transport stops.

Drivers also influence scooter safety through their own behaviour: maintaining a safe distance when overtaking, avoiding sudden door opening when exiting a vehicle, and checking blind spots can prevent many dangerous situations. In dense urban areas, where scooters may appear suddenly from various directions, anticipating the behaviour of others and applying the principle of limited trust is essential.

Electric Scooters – Convenience and Responsibility

Electric scooters have become an integral part of urban mobility, but their growing popularity increases the need for awareness and responsibility on the road. The safety of all road users depends on compliance with regulations as well as caution and good judgement.