HR and payroll legislative updates: Q1/2023

1. Increased flat-rates and mileage allowance for using private vehicles for business purposes

On 17 January 2023, new mileage allowance entered into force. In accordance with the amended § 2 of the Regulation of 22 December 2022 on the conditions for determining and the method of reimbursement of costs incurred for the use of passenger cars, motorcycles and motorbikes which are not the property of the employer for business purposes (Journal of Laws 2023, item 5),
the rates for 1 km of vehicle mileage may not be higher than:

1)     for a passenger car:

        a)     with an engine capacity below 900 cm3 – PLN 0.89,

        b)     with an engine capacity above 900 cm3 – PLN 1.15,

2)     for a motorcycle – PLN 0.69,

3)     for a motorbike – PLN 0.42.

2. Amendments to the Labour Code

On 6 February 2023, the Act amending the Act - Labour Code and certain other acts (Journal of Laws of 2022, item 240) was published.

The publication of the Act in the Journal of Laws finally determined the entry into force of two major changes to the Labour Code, i.e. from 21 February 2023, the possibility of conducting preventive sobriety tests by employers themselves and the long-awaited regulations on remote work, which come into force from 7 April 2023.

3. Amendments to the regulation on employee records

Following the amendment to the Labour Code in the field of remote work and sobriety tests, the regulation on employee records has been amended. The new wording of the regulation is effective as of 21 March 2023 and is related to the storage of individual documents created in connection with the application of new solutions, by adding a new part E and regulating the storage of such documents as: confirmation of informing the employee about the introduction of sobriety tests of employees or checks for the presence of substances acting similar to alcohol in their bodies, group or groups of employees subject to such tests and the manner of its implementation.

4. Auto-enrolment to the Employee Capital Plans (PPK)

From 1 March 2023, the auto-subscription process to Employee Capital Plans (PPK) began. All persons subject to PPK who do not want to join the program may, as of 1 March 2023, submit declarations of resignation from making contributions to PPK according to the declaration template specified in the Regulation of the Minister of Finance on declarations of resignation from making contributions to Employee Capital Plans.

From 1 April 2023, the employer will be obliged to make payments to the PPK for persons covered by auto-enrolment who do not resign.

5. Another amendments to the Labour Code

The Act of 8 February 2023 amending the Labour Code and certain other acts, introducing further changes to the Labour Code. The changes implement two directives of the European Parliament and of the Council (EU), i.e. the Directive on transparent and predictable working conditions in the European Union and the so-called parental directive (work-life-balance).

The most important changes include:

1) Longer parental leave - the total duration of parental leave for both parents will be up to
41 weeks (in the case of giving birth to one child at one birth) or up to 43 weeks (in the case
of multiple births). Within its framework, the non-transferable part was defined as 9 weeks for each parent.

2) Additional carer's leave - to provide care for a family member who needs support for serious medical reasons. This leave will be unpaid and employees will be entitled to 5 days per calendar year for each parent.

3) Dismissal due to force majeure - in urgent family matters caused by illness or accident. This dismissal will be granted in the amount of 2 days or 16 hours in a calendar year. For the time of this dismissal, the employee will retain the right to half of the remuneration.

4) Flexible organisation of work - the possibility of taking advantage of the flexible work organisation will be available to parents caring for a child up to 8 years old and carers of family members or persons living in a common household - requiring support for serious medical reasons.

5) Right to change contract type - an employee who has been working for at least 6 months will have the right to apply for a change of the type of employment contract to an employment contract for an indefinite period or for more predictable and safe working conditions. This opportunity will be available once per calendar year.

6) Changes in the length of employment contracts for a trial period, which will amount to:

1 month - in the case of the intention to conclude an employment contract for a definite period of less than 6 months,

2 months - in the case of the intention to conclude an employment contract for a definite period of at least 6 months and less than 12 months.

In addition, when terminating a fixed-term contract, it will be necessary to justify the termination of the contract and consult it with the trade union.

7) Extending the information obligation of the employer - to the current Additional Information from Art. 29 & 3 of the Labour Code, the employer will additionally have to inform the employee, e.g. on the rules for changing from one shift to another (if the company uses shift work), the employee's right to training, if the employer provides it, in particular the general principles of the employer's training policy, the daily and weekly working hours applicable to the employee and the rules of compensation for overtime work.

8) Additional breaks included in working time - the Labour Code provides for two additional breaks, which will be included in the working time. The employee will be entitled to a second break of at least 15 minutes if their daily working time is longer than 9 hours, and to a third break of at least 15 minutes if their daily working time is longer than 16 hours.

The act is waiting for the signature of the President and the final date of entry into force of the provisions is not yet known.

Should you wish to discuss the above-mentioned changes, please contact the employees of Payroll & HR Department of Mazars Polska Sp. z o.o.