HR and payroll legislative updates: Q3/2023

1. Cancellation of the state of epidemiological threat

As of 1 July 2023, the state of epidemiological threat was cancelled in Poland. The cancellation of the state of epidemiological threat resulted in the abolition of the special solutions related to it, set out in the Act of 2 March 2020 on special solutions related to the prevention, prevention and combating of COVID-19, other infectious diseases and crisis situations caused by them (hereinafter the "Act") (Journal of Laws of 2021, item 2095, as amended), which included:

• the abolition of the right to suspend the obligation to establish a company social benefits fund and to make a contribution to the Social Benefits Fund (ZFŚS),
• unilateral instruction of the employer to use the outstanding annual leave,
• limits on severance payments and compensation,
• suspension of the obligation to conduct periodic examinations and health and safety training.

2. Extension of the deadline for periodic occupational health and safety training

In the Journal of Laws of 26 July 2023, under item 1429, the Act of 7 July 2023 on supportive service was published, which, in Article 56(1), introduces an amendment to extend from 60 days to 180 days, from the date of cancellation of an epidemiological threat, the deadline for periodic training in occupational health and safety or occupational health and safety service.

3. The accession of Poland to the Framework agreement on cross-border telework

As of 1 July 2023, Poland has acceded to the Framework Agreement on the application of Article 16(1) of Regulation (EC) No 883/2004 in cases of habitual cross-border telework. The agreement applies to workers, habitually working in different Member States, who have an employer or employers in one Member State (other than their country of residence) and who perform part of their work in their country of residence in the form of cross-border telework of at least 25% but less than 50% of their total working time. This will allow for the possibility of determining the legislation of the employer's country of residence, despite the employee performing a significant part of the work in their country of residence.

4. Higher contribution to the Social Fund from 1 July 2023

In the Journal of Laws of 10 August 2023, under item 1586, the Act of 7 July 2023 amending the Act on special solutions for the implementation of the Budget Act for 2023 and certain other acts was published, which in Article 5l of the Act of 4 March 1994 on the Company Social Benefits Fund (Journal of Laws of 2023, item 998) changes the amount of the basic contribution to the Company Social Benefits Fund and the amount of annual leave benefit in the period from 1 July to 31 December 2023 to the amount of PLN 1914.34 (FTE).

5. The act on the posting of drivers in road transport

On 19 August 2023, the Act on the posting of drivers in road transport partially entered into force. The Act implements Directive 2020/1057 of the European Parliament and of the Council (EU) of 15 July 2020 concerning the so-called Mobility Package. The Act sets out the most important rules concerning, among others:

• the posting of drivers in road transport within the territory of the Republic of Poland,
• control of compliance with the regulations on the posting of drivers in road transport within the territory of the Republic of Poland and the fulfilment of the information obligations related to the posting of drivers,
• cooperation between the Road Transport Inspection and the National Labour Inspectorate as regards the provision of information on the posting of drivers in road transport within the territory of the Republic of Poland,
• cooperation with the competent authorities of other Member States concerning the posting of drivers in road transport to and from the territory of the Republic of Poland,
• proceedings relating to the imposition of penalties for infringements.

6. Planned increase in the minimum wage in 2024

The Regulation of the Council of Ministers on the amount of the minimum wage and the amount of the minimum hourly rate in 2024 stipulates that the minimum wage from 1 January 2024 will be PLN 4242, with an hourly rate of PLN 27.70, and from 1 July 2024 it will be PLN 4300 with an hourly rate of PLN 28.10.

7. Increase in the limit on the exemption from social security contributions of the value of employer-financed meals provided to employees

From 1 September 2023, the amount of exemption from Social Security contributions for the value of employer-financed meals provided to employees has increased from PLN 300 per month to PLN 450 per month. The amount of PLN 450 per month will be excluded from the assessment basis for pension and disability insurance contributions. The exemption covers meals in the form of vouchers, talons, pre-paid cards or coupons that can be used in restaurants or grocery shops.

8. New provisions regulating proceedings in the labour court

The published Act Amending the Act on Bridging Pensions and Certain Other Acts amends, among other things, the provisions of the Code of Civil Procedure regarding labour law cases. The new provisions came into force on 22 September 2023 and amend certain provisions regulating proceedings before the labour court. The amendments to the CCP introduce a new solution under which the labour court, declaring the termination of an employment contract to be ineffective or reinstating an employee to work, will be obliged - at the employee's request - to impose, in the judgment, an obligation on the employer to continue employing the employee until the proceedings are legally concluded

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