Clients of our PRWT accounting office are more and more often faced with the situation of an employee being called up for military service. Then there are questions about whether the employer has any obligations related to this fact?

Military service is regulated by the Act of 11 March 2022 on defense of the homeland. For employers, Section XII, Chapter 3 of this Act is of key importance, which should be read. The basic obligations of the employer in connection with the employee’s military service consist in granting the employee unpaid leave for the duration of the training (Article 304 of the Act on Defense of the Homeland). If this is the first call-up to service, the employee retains the right to severance pay in the amount of two weeks’ remuneration calculated according to the rules set out for determining the equivalent for annual leave (Article 306(2) of the Act on Defense of the Homeland). The employer may apply for compensation for the costs of this severance pay pursuant to Art. 309 of the Homeland Defense Act.