1. Electronic delivery boxes
As of 1 July 2021, the use of electronic delivery boxes for sending and receiving formal letters, i.e. those for which it is required to issue a delivery receipt pursuant to the Act of 18 November 2020 on electronic delivery, will be systematically introduced. The delivery box can be opened by each citizen and by all legal entities. The deliveries to such a box will have the same effect as deliveries by registered letter or a registered letter with delivery receipt. The boxes will be created routinely for entities registered with the National Court Register and persons conducting business activity. Moreover, persons being members of legal corporations, i.e. legal advisers or advocates, tax advisers, patent attorneys etc. will be required to have the electronic delivery box. For all other entities, the electronic delivery boxes will be created at their request.
2. Implementation of PPK for employees of foreign entities
The obligation to implement PPK also applies to the employing entities that have no registered seat or place of residence in the Republic of Poland.
This means that a foreign employing entity having a tax identification number (NIP) and being registered with the Social Insurance Institution as a payer of social security contributions, is obliged to implement Employee Capital Plans in line with general conditions by concluding an Employee Capital Plans management agreement as well as an Agreement for operating Employee Capital Plans on behalf of the employees within the time limits resulting from Art. 134 of the Act on Employee Capital Plans. Nevertheless, according to the provisions of Art. 5 of the aforementioned Act, the employing entities that does not have their registered seat or place of residence in the Republic of Poland may agree with the employee that their obligations under the Act will be performed on their behalf by the employee during the employment period.
3. PESEL as identification tax number for foreigners
As of 1 May 2021, PESEL is the tax identification number of foreigners who do not conduct business activity. Persons who were assigned a NIP number before that date are required to obtain a PESEL number within one month.
4. Profession codes
Starting from 16 May 2021, it is obligatory to provide on ZUS ZUA and ZUS ZZA forms the information on the profession performed by the insured person.
According to the information provided by ZUS, the profession code indicated on ZUS ZUA and ZUS ZZA forms should be consistent with the current classification of professions specified in the Regulation of the Minister of Labour and Social Policy of 7 August 2014 concerning classification of professions and specialisations for use in the labour market and its scope of application (Journal of Laws of 2018, item 227).
5. Suspension of „constructive delivery” during the pandemic
Pursuant to Art. 98 section 1 of the Act of 16 April 2020 on special support instruments in connection with the spread of the SARS-CoV-2 virus (Journal of Laws, item 695, as amended), hereinafter the Act, missed letters subject to delivery receipt by the postal operator within the meaning of the Act of 23 November 2012 – Postal Law (Journal of Laws of 2020, item 1041, as amended), for which the date of receipt specified in the notice of leaving the letter along with information about the possibility of its receipt fell during the state of epidemic emergency or epidemic state, cannot be considered delivered during the period of state of epidemic emergency of epidemic state as well as within 14 days from the date of lifting these states.
6. Outstanding annual leave may be unilaterally granted during the pandemic.
Pursuant to Art. 15gc of the Act of 2 March 2020 on special solutions related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them (Journal of Laws, item 1842, as amended), the employer may grant the employee the holiday leave amounting to 30 days within the annual leave unused by the employee in the previous calendar years, during the time indicated by the employer and without the consent of the employee as well as with omission of the vacation plan.