ASB Poland Sp. z o.o.

Złote Tarasy - Skylight, ul. Złota 59

00-120 Warsaw, Poland

Tel: +48 22 222 33 55

NIP: 5252414442 KRS: 0000296560

District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.

ASB Poland Sp. z o.o.

Tadeusza Kościuszki 71,

87-100 Toruń, Poland

Tel: +48 56 644 90 10

NIP: 5252414442 KRS: 0000296560

District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.

ASB Poland Sp. z o.o.

MidPoint71, ul. Powstańców Śląskich 9,

53-332 Wrocław, Poland

Tel: +48 71 757 15 00

NIP: 5252414442 KRS: 0000296560

District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.

Commercial Enquiries:

Dan Ledvinka Group Commercial Director +420 222 500 648 dledvinka@asbgroup.eu

Uniform Monthly Employer Report (UMER): new rules and employers' obligations

As you have certainly noticed, Act No. 323/2025 Coll. on the Uniform Monthly Employer Reports will enter into effect on 1 January 2026. According to the legislator, the aim of this uniform reporting (abbreviated as UMER) is to simplify and unify the obligations that employers had towards various state institutions. Below please find a summary of the main points of the legislative news including links where you can find further relevant information.

Important changes in Poland for foreign nationals obtaining PESEL numbers

From January 1, 2026, certain foreign nationals applying for a PESEL number in Poland will be required to appear in person at a municipal office. This change eliminates the previously common option of acting through a proxy and will force many companies with foreign ownership to adjust their organizational practices. Although a PESEL number is not formally required to register a company in Poland, its absence often prevents the fulfillment of key obligations toward public institutions.