Articles by Greg Miaskiewicz
PPK in Poland: employer contributions, automatic enrolment, and the 2027 re-enrolment
Under PPK (Pracownicze Plany Kapitałowe, Poland's employee capital plans), an employer must enrol each eligible worker in a workplace savings plan and pay at least 1.5% of the worker's salary into it, while the worker…
Employer National Insurance in 2026/27: 15%, a £5,000 threshold, and a £10,500 Employment Allowance
Employer national insurance in 2026/27 is 15% of each employee's earnings above £5,000 a year, the rate and threshold in force since 6 April 2025, when they replaced 13.8% above £9,100. The Employment Allowance, which…
Colombia minimum wage 2026 and auxilio de transporte 2026: the two figures behind Colombian payroll
The Colombia minimum wage for 2026 is COP 1,750,905 a month, and the auxilio de transporte 2026 (the statutory transport allowance) is COP 249,095 a month for employees who earn up to two minimum wages. The government…
ZUS in Poland: how social-security contributions split between employer and employee, and the annual cap on pension and disability
An employee's gross salary is not the full cost of employing them in Poland. Social-security contributions are split between employer and employee: the employer pays its share in addition to the gross salary, and the…
Benefits in Kind in Mexico: How the Structure Decides the Tax
In Mexico, a large share of what an employee actually takes home never shows up as base salary. Much of it is paid as prestaciones (benefits): grocery vouchers, a savings-fund match, private medical insurance, meals,…
Guides by Greg Miaskiewicz
Running payroll in Mexico: a complete guide from gross pay to CFDI
Payroll in Mexico turns each gross salary into four separate calculations for four different authorities: income tax (ISR) withheld for the tax authority (SAT), social-security contributions for IMSS, a 5% housing…
Running payroll in Colombia: a complete guide from gross pay to PILA
Payroll in Colombia in 2026 starts from a monthly minimum wage of COP 1,750,905, a 23% increase on 2025. Most Colombia payroll thresholds are multiples of that number: the transport-allowance limit, the minimum and…
From a Revolution to a Rulebook: How Portugal's Labor Protections Evolved Since 1974
If you employ people in Portugal today, you are working inside a system that was born in a revolution, cut back hard during a bailout, and rebuilt over the last few years. The rules in force now are not the rules an…
From Paper Rights to Enforced Rights: How Mexico's Labor Protections Evolved Since the 1970s
If you employ people in Mexico today, the rules you have to follow are not the rules a payroll manager followed even ten years ago, and they are a different world from the 1980s or 1990s. Mexico spent most of the…
Mexico's 40-Hour Reform: What Actually Changes for Payroll in 2026 and Beyond
Mexico just cut the maximum work week from 48 hours to 40, and it did so at the constitutional level, which means this is not a policy a future administration walks back with a memo. If you run...
