articles - Labour and employment law

The Supreme Court has recently enacted two decisions that are significant in social security terms (III UZP 3/21 and III UZP 6/21). Both decisions concerning the interpretation of Article 8(2a) of the Social Security Act of 13 October 1998 ("Act") are not favourable for entrepreneurs.

The possibility of issuing medical certificates electronically in Poland arose in 2016, and since 1 December 2018 this has been the only acceptable form of issuing them (paper certificates can be issued only in certain exceptional situations). This also applies to certificates of temporary incapacity to work due to illness, i.e. sick notes. Today, almost every sick note goes directly to the employer, without the employee’s involvement. This may raise doubts whether the employee still needs to inform the employer of his or her absence from work due to sickness.

The beginning of 2022 will bring significant social security changes for both insured (employees) and payers (employers). These changes relate to the amendment of social security regulations, including the Act on cash benefits from social insurance in case of sickness and maternity (the Act of 24 June 2021 amending the Act on the social insurance system and some other acts), some of the provisions of which have already been in force since 18 September 2021  

From 1 January 2021, payers of contributions and individuals commissioning work will be obliged to inform ZUS, (Zakład Ubezpieczeń Społecznych, Poland’s social insurance institution) about concluding specific-task contracts (umowy o dzieło) that are not subject to social security and health insurance contributions. Thanks to this new obligation, ZUS will be able to verify the existence of the social security obligation of persons performing specific-task contracts. However, this brief regulation may raise many practical reservations.

An employment contract performed entirely within Poland but concluded with an employer without a registered office in the EU, the EEA or Switzerland may not constitute grounds for mandatory Polish social insurance. This position was adopted by the Social Insurance Institution in an individual interpretation of Polish law.