Labor law highlights in Poland as of January 2022
Changes in rules on employment of foreigners.
The rules on employing foreigners changed on January 29, 2022, and these changes include:
- a change to the period for which foreigners will be able to work based on a statement, to 24 months from the current 6 months.
- a change due to which there are more cases in which no change, or no issuance of a new combined residence and work permit or new work permit, is required.
- a change due to which new special time limits apply to granting foreigners temporary residence – 60 days in the first instance (counted from submission of a proper and complete application) and 90 days for review of an appeal.
More on this topic can be found here.
Change in the rules for processing advance payments of income tax withheld by remitters
As of January 8, 2022, the Regulation of the Minister of Finance extending deadlines for withholding and remittance of advance payments for personal income tax by certain remitters came into force.
According to information provided by the Ministry of Finance, advance payments for income tax collected by remitters after January 8, 2022 must be calculated as described in the regulation. The amount of the advance payment for January at employers or firms contracting services who earn monthly gross income up to PLN 12,800 should not be higher than the amount of the advance payment calculated in accordance with the rules applicable until December 31, 2021.
The Ministry pointed out that if the advance income tax payment is higher, the remitter has return the difference to the taxpayer immediately.
Thus, employees will receive appropriate correction notes from remitters, if the salaries paid do not take into account the procedure described in the regulation for withholding advance payments for income tax.
More on this topic can be found here.
Possible changes in community employment laws
On January 13, 2022, an amendment to the Act on Community Employment was passed by the Senate without objection.
- The minimum period for which an employer concluding a contract with the head of the local council is obliged to employ a graduate or participant has been shortened from twelve to six months.
- Remuneration reimbursement rules have also changed. The head of the local council will be required to reimburse an employer for a part of the remuneration paid to the participant for the first six months in an amount not exceeding 100% of unemployment benefit with social security contributions (currently 100% of unemployment benefit with social security contributions for three months, 80% for the next three months, and 60% for the next six months).
The act has been submitted to the President.
More on this topic can be found here.