Navigating Employee Employment in Poland: Formal and Financial Considerations
Purpose: The main goal of this article was to identify and show the scale of public law burdens associated with the employment of an employee. Presenting these aspects seems to be extremely important in the era of inclusivity, and alongside costs, there are also benefits for the employer and the community, not only those local. Design/Methodology/Approach: The research methods involved in this work focused on a literature review. A dogmatic method was also used, analysing the contents of applicable legal acts (mainly those of the highest rank, i.e., statutory). A case study method was also applied (the identification of costs was conducted in relation to specific assumptions). Additionally, to obtain information, attention was focused on reports and industry materials as well as publications posted on the websites of auditing entities. Reasoning was conducted using both inductive and deductive reasoning. Findings: Based on the conducted reviews and analysis, ranges of costs and benefits were indicated. It is often difficult to determine their measurable benefits (mainly financial) "here and now"; however, the authors made an attempt to identify them. The specific scope, specificity, and scale will depend on what actions the employer takes in creating jobs, including for people with disabilities. Practical Implications: The formal and financial aspects identified and indicated in the article related to employee employment (including those with disabilities) can be helpful in planning and building employment strategies within a specific entity, as well as for Human Resources departments regarding their employment and personnel development policies. Originality/Value: The authors present the obligations and benefits for the employer associated with creating a job focused in one material. This material may be helpful in further industry research as well as in training and educational processes.