Polish law requires employers to cover salary costs for union representatives during their tenure, raising VAT questions.
Legal Basis for Employer Contributions
Employers covered by the activities of inter-company trade unions must bear costs related to the employment of union representatives released from work during their term in office.
Proportional Cost Sharing
According to Article 341, paragraph 1 of the Act on Trade Unions (Dz.U. 2025 poz. 440), these costs are to be borne proportionally to the number of associated union members.
Union Activist Compensation
The regulation specifically addresses compensation for union representatives during their tenure in the organization’s board.