From 1 January 2019 quite significant changes have been made to the Labour Code. Below we briefly describe the most important of them.
- In the amended provision Article 22(1)(2)(3) k.p., it is indicated that the employer may request the employee to pay the account number, unless the employee has applied for payment of remuneration to his own hands. Thus, the principle of paying remuneration changes – it will not be a cash payment to the employee's own hands so far, but a payment to the bank account. Under the amended provision Article 86(3) k.p. only if the employee clearly indicates that he wishes to receive a salary for his work in cash, he will be able to receive a fee in this way.
- The implementation of the Employee Capital Plans also changes the specific provisions of the Labour Code, including Article 87 a.k. on deductions from remuneration and Article 87(1) k. on the amount free of deductions. The amount of the employee's contribution under the Employee Capital Plan shall be treated on an equal basis with social security contributions and an advance on income tax, i.e. of employee remuneration First, public-law claims and payments under the Employee Capital Plan are deducted, and only then other claims, including enforcement ones.
- In the recipe Article 94(9b) k.p. provides for a significantly shorter period of storage of employee documentation by the employer, namely 10 years. Simultaneously under Article 944 - Article 9412 k.p., the principles and forms of the conduct of employee documentation by the employer, the issuing of employee documentation, and the information of employees, in particular in view of the expiry or termination of the employment relationship, of the period of storage, reception and destruction after the storage period. This information will be communicated to the employer together with the work certificate. Given that the period 10 years are relatively short, regardless of the transfer of documents by the employer to the Social Security Office, in the interest of the employees, it will be in the interest of the employees to receive personal employment documentation from the employer.
- In the recipe Article 237 3 section 2 2k.p., it is provided that periodic health and safety training will not be necessary in the case of an employee in an administrative and office position, where the type of prevailing activity of the employer within the meaning of the public statistics legislation is included in a group of activities for which no higher than that established third the risk category, within the meaning of the provisions on social insurance for accidents at work and occupational diseases, unless the employer’s risk assessment referred to under Article 226(1) It appears that this is necessary.
Among the changes in labour law, attention should also be paid to the day-to-day 1 January 2018 Regulation of the Minister of Family, Labour and Social Policy on staff documentation 10 December 2018 (Journal of Laws of 2018, item 2369), where Under section 3 indicated that the employee's personal file consists of 4 parts, not so far with 3 parts. Under section 6 point 3) The Regulations take account of the employer's new obligation to keep the employee's application for payment of remuneration to his own hands in accordance with the new wording of the provision Article 86(3) k.p.
The Regulation also identifies requirements for the conduct and storage of electronic documents, which is consistent with the changes made in the Labour Code.
It is worth noting that on the website of the Ministry of Family, Labour and Social Policy, the following link provides examples of documents related to the establishment and termination of employment:
https://www.gov.pl/web/rodzina/bip-pomocnicze-wzory-dokumentow-zwiazanych-z-ubieganiem-sie-o-zatrudnienie-nawiazaniem-zmiana-oraz-ustaniem-stosunku-pracy
Another significant change for individuals – employees – is the possibility of exempting such persons from the obligation to make their own tax return (most often PIT-37). Although the declaration will be prepared automatically by the tax administration, it will not provide for any reliefs and exemptions from which the taxpayer worker can benefit, and therefore each person should carefully analyse whether to take advantage of such a solution or reject the declaration prepared by the officials and account for themselves.
Author:
Aleksandra Księżyk – Legal advisor, Director of the Legal Department in Warsaw Chancellery Russell Bedford Dmowski and Partners Law Firm sp. k.