HR and payroll legislative updates: Q2/2024

1. The deadlines for transferring the allowance to the Social Fund (ZFŚS)

By 31 May 2024, employers obliged to create a company social benefits fund (ZFŚS) should transfer to the fund account an amount that constitutes at least 75% of the equivalent of the write-offs made for social activities. The remaining amount of the write-offs and increases made will be required to be transferred by 30 September 2024.

2. Announcements of further changes to the Labour Code in 2024

The Ministry of Family, Labour and Social Policy is preparing further amendments to the Labour Code concerning:

• further amendments to the Labour Code concerning length of service on which certain employee entitlements will depend. Business activities, contracts of mandate, agency contracts, non-professional military service and other periods of insurance are to be counted as length of service. The planned change would come into effect sometime before the end of 2024,
• additional maternity leave to be granted to employees - parents of children born:
  - before the end of the 28th week of pregnancy or with a birth weight of not more than 1,000 g - at the rate of one week for each week of the child's stay in hospital until the end of the 15th week after birth,
  - after the 28th week of pregnancy and before the 36th week of pregnancy and with a birth weight of more than 1,000 g - at the rate of one week for each week of the child's stay in hospital until the end of the 8th week after birth,
  - after the 36th week of pregnancy, whose child will require hospitalisation from the 5th day after giving birth until the end of the 8th week after giving birth - at the rate of one week for each week of the child's hospitalisation in the period from the 5th day after giving birth until the end of the 8th week after giving birth.

3. Changes to working time for drivers

On 22 May 2024, Regulation (EU) 2024/1258 of the European Parliament and of the Council of 24 April 2024 amending Regulation (EC) No 561/2006 regarding minimum requirements for minimum breaks and daily and weekly rest periods in the occasional passenger transport sector and the power of Member States to impose penalties entered into force.

The changes to working time for drivers include among others:

• the possibility of splitting the 45-minute driving break which the driver must take after a driving period of 4.5 hours into two parts, provided that each break is at least 15 minutes long,
• the possibility of postponing the start of the daily rest period by a maximum of one hour in cases where the driving period for the day does not exceed seven hours,
• the possibility of postponing the weekly rest period by a maximum of 12 consecutive 24-hour periods in the case of national occasional road transport services.