Newsletter IC&PARTNERS POLAND – email@example.com
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.
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
- 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.
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.
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
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.
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
T: +48 22 828 39 49
F: +48 22 827 78 91
#Newsletter #Poland #Polonia #Polska #Law #Tax #Accounting #Payroll
#Internazionalizzazione #International #Consulting