What is the newest issue of the employer newsletter about?

• The temperature in work premises should be at least 14°C

The employer is obliged to ensure that the temperature in the work premises is not less than 14°C, and in the work premises where light physical labour is performed and in the office premises not less than 18°C.

• It will be easier to obtain a Polish language certificate

The Ministry of Education and Science has prepared a draft amendment to the Polish Language Act. The purpose of the changes is to reduce the waiting time for taking the exam and issuing the document, which is one of the key requirements in the procedure for applying for long-term resident status and obtaining Polish citizenship.

• New leaves and exemptions and mandatory flexible work arrangements at the request of the parent of a child under 8 years old

The draft amendment to the Labour Code includes an exemption from work due to a force majeure event, a new care leave and the right of an employee raising a child under 8 to request flexible work arrangements.

• The new legislation regulates the refund of unduly made contributions to the Employee Capital Scheme (ECS) and ensures that employers obtain information allowing them to cease ECS contributions for employees who have begun to withdraw funds

When undue contributions are subject to refund to the employee, and the financial institution does not have information about the employee's bank account number, the refund is made to the employer's account. The employer is obliged to immediately, no later than within 5 business days, transfer this amount to the employee.

• Ukrainians staying in Poland for more than 183 days pay PIT in Poland and other tax obligations of Ukrainian citizens working in Poland

A citizen of Ukraine whose stay in Poland in 2022 exceeded 183 days is required to pay Polish income tax on the income earned from work or business activities. This obligation arises regardless of whether or not the Ukrainian citizen has become a Polish tax resident. 

• Management board members providing management consulting services will not benefit from lower tax rates

Management board members who provide management consulting services to a company as part of their individual business activities may not be entitled to benefit from the flat rate or 15% lump sum rate.