PRO HR July 2021
What is the newest issue of the employer newsletter about?
Issues related to occupational safety and health, employers incurring the costs of remote work and the option to introduce remote work on a permanent basis or incidentally continue to generate emotion. Trade unions are also not fond of the option for employers to enact remote work regulations unilaterally if they fail to strike an agreement with the trade union organizations (even though a similar regulation has been in force to date in respect of telework).
- An electric company car used for private purposes – is taxed using the statutory flat rate, but the employee’s income also consists of the cost refund for charging the vehicle at home
In September 2020, a general ruling was issued on taxation of the use of company cars for private purposes. Unfortunately, in this document, the Minister of Finance did not clarify the doubts related to the settlements related to electric cars.
The Ministry of Foreign Affairs' Regulation on the countries in which foreigners may apply for a visa issued by the minister responsible for foreign affairs, published on 31 May 2021, came into force on 15 June 2021.
Employment contracts are executed in writing, but failure to execute them in this form will not make them invalid.
- Payers can entrust the remittance of PIT tax advances to a third party provided that the funds to cover the tax advances come from employee funds
In April 2021 the Supreme Administrative Court issued a judgment (Case No. II FSK 3305/18), which confirms that the payer may entrust the payment of personal income tax advances through a service provider acting as a substitute (messenger).