There are still announcements of introducing a new wording of the Labor Code, especially in the context of new regulations on employee holidays and remote work. Some changes come into force as early as January 2021. The employees of our accounting office have recently been asked by our clients, both in Warsaw and Krakow, about these changes, so we decided to prepare a short summary in this regard. Below is a brief overview of the most important changes:

1. Increase in the minimum wage for work:
In accordance with the polish regulation of the Council of Ministers of September 15, 2020 on the amount of the minimum remuneration for work and the amount of the minimum hourly rate in 2021 (Journal of Laws of 2020, item 1596), (hereinafter the “Regulation”), the minimum remuneration for work in 2021 for full-time employees will be PLN 2,800 gross. This amount was increased by PLN 200 compared to 2020.
In relation to contracts of mandate and contracts for the provision of services (with some exceptions resulting from Articles 1 and 8d of the polish Act of October 10, 2002 on the minimum remuneration for work), the minimum hourly wage applies, the level of which is closely correlated with the amount of the statutory, the minimum remuneration for work due to employees. According to the Regulation, in 2021 it amounts to PLN 18.30.
If the payment for work does not guarantee the minimum hourly rate, the employee is entitled to remuneration in the amount calculated taking into account the statutory rate.

2. Granting overdue leave:
During the period of an epidemic threat or state of epidemic, the employer may grant the employee an overdue holiday leave within the period indicated by employer, without the need to obtain the consent of the subordinate and omitting the holiday schedule (up to 30 days), and the employee is obliged to use such leave. This provision results from Art. 15gc of the polish Act of March 2, 2020 on special solutions related to the prevention, counteraction and combating of COVID-19, other infectious diseases and crisis situations caused by them (Journal of Laws of 2020, item 1842). In 2020, employers could send an employee on the outstanding leave due for 2019 or earlier. After January 1, 2021, the leave of absence for 2020 becomes overdue.

3. Obligation to register specific task contract with ZUS:
The person ordering the work will have to register the contract with ZUS within 7 days from January 2021 on a special notification form (RUD). Information on concluded contracts will be visible on the account of the contribution payer. The employer will not have to register a contract for specific work if he has another contract with the same person, on which contributions are paid.
You can read more about the obligation to register specific work contracts with ZUS on our website:
https://prwt.pl/en/obligation-to-register-the-contract-work-at-zus/

4. 4th stage of introducing Employee Capital Plans:
Stage IV of the introduction of the PPK applies to other employing entities and public finance sector units (regardless of the employment status). Until now (in stages I-III), the PPK had to be implemented by employers who were large entities (stage I – over 250 employees, stage II – over 50 employees and stage III – over 20 employees). In the fourth stage, starting from January 1, 2021, the PPK is to be implemented by employers who, as at December 31, 2019, employed fewer than 20 people or started their activity after that date.

Dates for concluding contracts:
for units of the public finance sector:
– PPK management contract – by March 26, 2021 at the latest,
– contract for running a PPK – by April 10, 2021 at the latest.

for other entities:
– PPK management agreement – by April 23, 2021 at the latest,
– contract for running a PPK – by 10 May 2021 at the latest.

5. New offenses and penalties:
It is also worth mentioning the new regulations regarding the amount and classification of penalties, which were introduced to the Labor Code on December 1, 2020. From December 1, 2020, an employer or a person acting on his behalf may be fined from 15,000 to PLN 45,000 if employed without a written employment contract employe:
– against whom enforcement of maintenance payments and enforcement of state budget receivables arising from benefits paid in the event of ineffectiveness of the enforcement of maintenance payments are pending,
– and who is in arrears with the fulfillment of these benefits for a period longer than 3 months.
Moreover, in situations where the employer underestimates the remuneration of the maintenance debtor, he may be fined from PLN 15,000 to PLN 45,000. This penalty may apply to employers who pay a higher salary than under the concluded employment contract, without making any deductions for the payment of maintenance benefits.