HR and payroll legislative updates: Q1/2021

1. Another group of entrepreneurs subject to the provisions of ECP

As of 1 January 2021, other employing entities, i.e. entrepreneurs who as at 31 December 2019 hired less than 20 employees within the meaning of the ECP Act and those who started their business activities after this date are subject to the provisions of Employee Capital Plans (ECP). The entrepreneurs should conclude ECP management agreement by 23 April 2021, as well as an agreement for operating ECP by 10 May 2021 at the latest.

2. Extension of revenues subject to tax relief for young people (i.e. persons under the age of 26)

As of 1 January 2021, the catalogue of revenues subject to tax relief for young people was extended to include revenues from completing graduate internship referred to in the provisions of the Act of 17 July 2009 on graduate traineeships and student internship referred to in Art. 121a of the Act of 14 December 2016 – Education Law.

3. Additional day off in case of plasma donation after COVID-19 disease

Amendments introduced to the Act of 22 August 1997 on the public blood service (Journal of Laws of 2020, item 1777) in Art. 9a entitle honorary blood donors who donated blood or blood components, including plasma after COVID-19 disease, to up to 2 days off which should fall on the day the donor donated blood or its components and on the following day.

4. Co-financing of salaries and subsidies to cover the costs of running a business

As of 1 February 2021, the provisions of the regulation of the Council of Ministers on support for participants in economic transactions affected by the COVID-19 pandemic (Journal of Laws of 2021, item 152) aimed at extending the existing forms of support provided for in the sector shield entered into force. Pursuant to the new regulation, entrepreneurs who, as of November 2020, conducted predominant business activity in the hotel and camping industry, activity of tourist agents, tour operators and service activities supporting air transport, can apply for co-financing of salaries from Guaranteed Employee Benefits Fund. The support can be received only if income from this business activity obtained in one of the three months preceding the month of filing the application was lower by at least 40% in comparison with the income obtained in the previous month or in the corresponding month of the previous year due to COVID-19.  

5. Update of occupational risk assessment in terms of COVID-19

According to the Regulation of the Minister of Health dated 11 December 2020 amending the regulation on harmful biological agents for health in the work environment and health protection of workers professionally exposed to these factors (Journal of Laws, item 2234) and pursuant to § 2 of the above-mentioned regulation, the employer is obliged to update the occupational risk assessment prepared before the date of the entry in force of this regulation (i.e. before 29 December 2020), inter alia with respect to SARS-CoV-2 virus. The risk update should be carried out within 30 days from the entry in force of the amending regulation, i.e. by 28 January 2021.   

6. Deadline for resignation from Company Social Benefits Fund

If, as of 1 January of a relevant year, employment with an employer is less than 50 full-time equivalents, the employer is not required to create Company Social Benefits Fund and does not have to pay holiday benefit. However, the exemption from the obligation to establish Company Social Benefits Fund and the payment of holiday benefit depends on the fulfillment of certain formalities by the employer, i.e. notifying employees (in the manner adopted at the employer’s) about such decision by 31 January.

7. Parking benefit for a specific group of contractors

As of 15 January 2021, persons executing a civil law contract concluded in the scope of:

• creative activity in the field of fine arts, literature, music, audio creation, audiovisual works, theatre, costume design, stage design, directing, choreography, artistic violin making and folk art,
• artistic activity in the field of acting, stage acting, dance and circus arts as well as in the field of conducting, singing and playing instruments,
• technical activity assisting audiovisual production or production and exhibition of artistic events,
• services in the field of architecture, interior design, landscape architecture and architectural services provided by persons without construction license within the meaning of the Construction Law,
• services provided to museums in the field of out-of-school forms of education or by museum guides,

can apply to Social Insurance Institution (ZUS) for the payment of a one-off additional parking benefit.

8. Possibility of applying for the recalculation of retirement and pension benefits

The end of the calendar quarter and the calendar year is another opportunity for professionally active retirees and disability pensioners to submit an application for recalculation of the benefits they receive. The recalculation applies to retirement benefits calculated on the basis of the old and new rules, as well as to a disability pension.

9. Possibility to apply for exemption from the obligation to calculate premiums on civil law contracts

According to the information provided on ZUS website (www.zus.pl), as of 1 January 2021, it is possible to apply for an exemption from the obligation to calculate premiums on civil law contracts. The exemption is applicable to a contract concluded between 1 January and 31 March 2021 and its subject matter is related to the activities and services specified in the Anti-Crisis Shield. Total revenue obtained from the performance of contracts for all clients in the month preceding the month when the application was submitted may not exceed 100% of the average monthly remuneration from the previous quarter and the contractor may not be subject to social insurance for any other title than contract of mandate. Exempted social insurance contributions are not registered on the insured person’s account. During the exemption period, the contractor and the contractor’s family registered for health insurance are entitled to healthcare services.

10. Payment of additional care allowance extended until 11 April 2021

Pursuant to the regulation of the Council of Ministers of 26 March 2021 on determining a longer period of receiving additional care allowance in order to counteract COVID-19 (Journal of Laws 2021, item 558), the payment of additional care allowance is extended until 11 April 2021.