In the practice of the department run by our accounting office department dealing with HR and payroll matters , various problems arise that raise doubts related to the interpretation of labor law provisions. One of the problems that the PRWT accounting office had to face is the issue of the admissibility of the employee to withdrawing the declaration of refusal to accept proposed by employer’s work conditions which are included in amending notice work conditions.

Pursuant to Art. 42 par. 3 of the polish Act of June 26, 1974, the Labor Code (consolidated text, Journal of 2020, item 1320), (hereinafter “LC”), the employee is entitled to refuse to accept the notice proposed by the employer in changing the working conditions until half of the notice period. If the employee decides to exercise his right
within the prescribed period, his employment contract will be terminated along with the applicable notice period.

According to Art. 61 sentence 2 of the polish Act of 23 April 1964, the Civil Code (uniform text Journal of Laws of 2020, item 1740), applicable on the basis of the reference contained in Art. 300 of the LC, the revocation of a declaration of will is effective if reached the addressee at the same time or earlier. As a consequence, the employee may effectively withdraw his declaration of non-acceptance of the working conditions proposed by the employer until the employer has read the contents of this declaration. Any subsequent withdrawal of the declaration requires the consent of the employer to be effective.

Therefore, if the employer has read the statement made by the employee containing the refusal to accept the employment conditions proposed in the notice, it is only up to the employer’s will in this regard whether he agrees to the employee withdrawing this statement.

Situations in which one of the parties to the employment relationship, for various reasons, changes their mind as to the declaration of intent regarding the continuation of the employment relationship in the practice of our accounting office and HR and payroll matters handled by PRWT are not uncommon.

However, it should be remembered that each decision made by both the employer and the employee in this regard should be preceded by an individual legal analysis of the facts provided and a formal analysis of the content of documents or oral statements. Such an analysis performed in our accounting office with the help of lawyers cooperating with our accounting office allows to eliminate the existing interpretation problems with which PRWT Accounting and Business Service limited liability company meets every day.