articles
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.
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Given the nature of their function, management board members take key business decisions. They have access to confidential information, including trade secrets whose disclosure or misuse could expose the company to a loss.
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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.
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Employees sometimes report accidents on their way to work. This generally results in an employee’s lateness to or absence from work being deemed excused. Employers are often unaware, however, that such notification carries additional obligations. Failures in this respect create the risk of the employee litigating with the employer to establish that such an event was an accident on the way to work. What should an employer do to protect themselves from such a risk?
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Since 1997, employers hiring disabled workers have been able to apply
for support from PFRON. This applies both to sheltered workplaces and to the
open labour market.
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One of an employer’s basic
obligations as regards health and safety at work is not allowing employees to
work without a valid medical certificate. This must state that there are no
contraindications preventing a given employee from working in a specific
position under the conditions described in the medical examination referral (Article
229 § 4 of the Labour Code).
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