Abstract — the paper's goal is to identify the benefits and threats resulting from the use of eHR with regard to the transformational application of HR functions in contemporary businesses on the example of companies operating in Poland. The theoretical part explains the term and reviews the premises and eHR tools in the light of literature review. The empirical part presents the results of the author's research, conducted on a sample of 226 businesses. The research attempted to establish what benefits and threats are identified by Poland-based businesses which use eHR. A diagnostic survey method was used for this purpose, along with a survey form. A conclusion was made with regard to the examined businesses that in comparison to global trends, the application of eHR is still underdeveloped in the transformational dimension. Another key conclusion is that the benefits declared by the reviewed businesses are also a source of potential threat, which was considered a paradox of its own kind.  Â