Employment & labor law /

Year 2023 in a Labor Law in Poland

Remote work and sobriety control

The Polish Parliament is working intensively on the amendment to the Labor Code, which will introduce regulations on remote work and the possibility of controlling the sobriety of employees. This amendment is to remove the chapter on telework from the code and regulate remote work in accordance with the current realities on the labor market. Therefore, employers will no longer have to resort to telework regulations or the provisions of the COVID Special Act to employ an employee remotely. The sobriety control will provide employers with the opportunity to independently test the employee’s sobriety, using non-laboratory methods, such as a breathalyzer or strip tests for the presence of narcotic substances. Work on the act has not yet been completed, but it is estimated that it will enter into force in the first months of 2023.

New leaves

Work has also been underway for a long time on the implementation of the EU work-life balance directives, thanks to which employees are to gain greater flexibility in the performance of work, as well as better opportunities to reconcile work and private life. The new regulations will lead to changes in holidays. The Labor Code is to include leave due to force majeure, increased parental leave, and additional leave to care for a sick family member.

Changes to fixed-term and trial period contracts

The implementation of the work-life balance directives is also to introduce changes to the regulations on fixed-term contracts and contracts concluded for a trial period. When terminating fixed-term contracts, the employer will also have to provide and justify the reason for the termination – as in the case of contracts for an indefinite period. Moreover, in the case of contracts for a trial period, the length of the trial period will depend on the duration of the next contract – which the employer will have to decide upon concluding the trial period. Work on the implementation of the directives is still ongoing, and the date of entry into force of the new provisions is not yet known – although it is estimated that it will take place in 2023.

The minimum wage will increase

As every year, the minimum wage will increase. This time, due to the high level of inflation, the minimum wage will be increased not once but twice during the year. The first time in January 2023, the second time – in July 2023. The rates of the minimum wage for 2023 are as follows:

From January 1, 2023 – PLN 3,490 gross;

From July 1, 2023 – PLN 3,600 gross.

Hourly wage rates will also be increased twice. In January 2023, it will be PLN 22.80 gross per hour, from July it will be PLN 23.50 gross per hour.

Changes in contributions to social security (ZUS)

With the new year, changes in contributions to ZUS should also be expected. According to the provisions of the Polish Governance, these contributions depend not only on the form of taxation and the amount of income and revenue, but also on the forecasted average salary. Therefore, these contributions will increase along with the average salary, which in 2023 is to amount to PLN 6,935 gross. It is estimated that in 2023 micro-entrepreneurs will pay premiums up to 20% higher.

Subsidies for disabled employees

The amount of subsidies for the employment of disabled employees will also change. Subsidies for the highest – severe degree of disability are to reach PLN 2,400 per month, and for the lowest – light degree of disability – PLN 500 per month. Work on amending the Act on Employment of the Disabled is still in progress.

New allowance rates for business trips

The rates of per diem allowances in foreign travel have already increased in November 2022. However, the new year is also expected to bring changes to the per diem rates for business trips within the country. From January 1, 2023, the rate of the full daily allowance for a domestic business trip will increase to PLN 45. A lump sum of PLN 67.5 (150% of the full allowance) will be payable for overnight business trips. The lump sum for commuting will be PLN 9 (20% of the full allowance).

New PIT-2 form

In 2023, a new, amended PIT-2 form is also in force. This form applies to income earned from January 1, 2023. The form is now much more extensive and is not limited only to the employee’s declaration. In addition, after the changes, this form may also be submitted by persons employed under civil law contracts or persons acting as a member of the management board. The statements submitted so far remain valid and there is no need to submit a new form. Filling out the new form, due to its extensive form, may, however, facilitate future settlements.

A year of changes

To sum up, 2023 will certainly be a year of changes – significant from the perspective of both employees and employers. Although some changes are still at the stage of the legislative process, we recommend that employers familiarize themselves with the most important assumptions of the changes in the law now, which will allow them to better prepare for the new reality on the labor market that awaits us in 2023.

Specialists in the field of labor law of our law firm will be happy to provide answers and advice on the upcoming changes. If you have any additional questions, please contact us at the following e-mail address: [email protected]

Author team leader DKP Legal Joanna Kowal
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