Poland – Seconded Persons Act Brings New Obligations for Employers
Poland – Seconded Persons Act Brings New Obligations
This GMS Flash Alert reports on Poland’s Seconded Persons Act which aims to introduce into Polish legislation the provisions of the European Union (EU) directives concerning the posting of workers in the framework of the provision of services.
On 18 June 2016, the provisions of Poland’s Seconded Persons Act entered into force.1 The new rules aim to introduce into Polish legislation the provisions of the European Union (EU) directives2 concerning the posting of workers in the framework of the provision of services.
WHY THIS MATTERS
This new legislation imposes a number of obligations on, and new procedures to be followed by, companies sending their staff to Poland. Penalties may be imposed if employers are deemed to be non-compliant.
New Obligations for Employers Sending Employees to Work in Poland
The most important change for employers concerns new processes under which the Polish Labour Inspectorate will be able to verify whether rules regarding assigned individuals have been followed, in particular:
- Whether the company sending the employee to work in Poland actually carries out genuine business activity in the country where its headquarters are located, and
- That the assignment is of a temporary nature.
Moreover, employers sending assignees to work in Poland will be obliged to:
- File a declaration to the Labour Inspectorate, at the latest by the day the employee starts work in Poland.
- Appoint a person to act as a point of contact with the Labour Inspectorate (“contact person”). This individual should be based in Poland during the period of the assignment.
- Maintain and upon request make available to the authorities documentation concerning the assigned individual during the period of assignment and for two years following the end of the assignment.3
Deadlines
The foreign employer is obliged to meet the above obligations (filing the declaration and nominating a contact person) no later than the first day the employee works in Poland.
In the case of assignments already underway on the date the new regulations came into force (18 June 2016), the employer has to meet the above obligations within three months, i.e., by 18 September 2016.
Penalties
Penalties of between PLN 1,000 and PLN 30,000 (approx. EUR 200 – EUR 6,500) can be imposed for failure to meet the new obligations.
Rules May Also Affect Polish Employers
The new regulations also apply to Polish companies sending employees to work abroad. At the request of the Labour Inspectorate, they will be required to provide information about their business in Poland and the conditions under which their employees are assigned to work abroad.
FOOTNOTES
1 Dziennik Ustaw (Journal of Laws) 2016, position 868 (statute in Polish).
2 For the Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014 on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services and amending Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System (‘the IMI Regulation’), click.
3 More information can be found (in English) on the website of the Chief Labour Inspectorate.
CONTACTS
For additional information or assistance, please contact your local GMS or People Services professional* or one of the following professionals with the KPMG International member firm in Poland:
Mateusz Kobylinski
Director
Tel. + 48 22 528 11 91
Elzbieta Kurkowska
Senior Manager
Tel. + 48 22 528 10 04
Marcin Retka
Manager
Tel. + 48 22 528 17 55
* Please note that the KPMG International member firm in the United States does not provide immigration services.
RELATED LINKS
The information contained in this newsletter was submitted by the KPMG International member firm in Poland.
© 2024 KPMG Tax M Michna Sp.K, a Poland limited company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.