IC&Partners Poland S.A.
Newsletter June 2022
Newsletter IC&PARTNERS POLAND – 2022-06


E-invoices from 2024

On June 17th this year, the Council of the European Union has agreed that electronic invoicing in Poland will be mandatory from January 1st, 2024. Accountants and system suppliers will have more time to prepare for the changes. Currently, structured invoices are used in business transactions as one of the accepted forms of documenting transactions, in addition to paper invoices and electronic invoices currently used in business transactions.

More transparency in employment contracts 

In connection with the implementation of the Directive on transparent and predictable working conditions in the European Union, the scope of information on the terms of employment of an employee will be extended, such as information on training provided by the employer or the length of paid leave due to the employee.

An employment contract for a trial period will be concluded for a period not exceeding:

1 month - for a fixed-term employment contract shorter than 6 months


2 months - for a fixed-term employment contract of at least 6 months and shorter than 12 months.

The parties may extend the above-mentioned periods in the employment contract for a trial period, but not more than 1 month, if it is justified by the type of work.

As regards the employment contract for a trial period, the employer will be obliged to fulfill the following conditions:    

- the trial period must be commensurate with the estimated duration of the fixed-term employment contract and the type of work;

- re-conclusion of an employment contract for a trial period with the same employee will only be possible if the employee is employed to perform a different type of work.

Obligation to justify the termination of a fixed-term employment contract

The draft Labor Code introduces an obligation to justify the termination of a fixed-term employment contract, trade union consultation and the possibility of applying for reinstatement, also in the case of concluding a fixed-term employment contract.

Gender balance in the company's governing bodies

Regulations implementing the EU law promoting gender balance in company boards will enter into force from 2026. There will be an obligation for listed companies to guarantee a 40% share of the under-represented gender on boards or 33% of positions among all directors. National regulations will decide which version to choose. Companies that do not reach the target will have to give priority to the under-represented gender in the process of selecting a new employee, if two candidates of different sex have the same qualifications.

Equal rights for both parents

The total period of parental leave for both parents is to be extended:

- up to 41 weeks in the case of giving birth to one child, or

- up to 43 weeks in the case of multiple births.

The right to parental leave will depend on the child's mother remaining in employment on the day of childbirth. As part of the above-mentioned dimension of parental leave, the institution of a non-transferable part of this leave will be introduced, up to 9 weeks for each parent - this means that each parent can take up to 32/34 weeks of this leave at most.

Parental leave will be granted once or not more than in 5 parts, not later than by the end of the calendar year in which the child reaches the age of 6.

The amount of the maternity allowance for the entire period of parental leave will be set at 70% of the allowance calculation basis (however, if an employee submits an application for parental leave no later than 21 days after childbirth, the monthly maternity allowance for the period of maternity and parental leave will be 81, 5% of the allowance calculation basis).

In each case, the employee - the father of the child, for the period of the non-transferable 9-week part of the leave, will be entitled to an allowance in the amount of 70% of the allowance calculation basis.

Caring leave

Care leave, granted at the employee's request, for an additional 5 days in a calendar year, is intended to provide personal care or support to a relative, understood as: son, daughter, mother, father, spouse or being in the same household, requiring considerable care or substantial support for serious medical reasons.

IC&Partners Poland S.A. 
Plac Powstańców Warszawy 2a
00-030 Warszawa
T:  +48 22 828 39 49     
F:  +48 22 827 78 91

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IC&Partners Poland S.A.
Newsletter May 2022