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Advicero Nexia | Employer Solutions: Summary of the blog October 2020

An important deadline for signing a PPK management contract expired in October, employers are also required to sign a PPK management contract by November 10. Recently, entrepreneurs from many industries have again been subject to restrictions due to the coronavirus. Their activities were significantly restricted or banned entirely. Therefore, the Government plans to introduce an additional Crisis Shield, the aid of which will be targeted at specific industries, to help them survive this difficult period. You can read about this and other issues in the following summary of the topics that we discussed on the pages of our HR and payroll blog in October.

Micro-entrepreneurs without PPK

The Act on Employee Capital Plans (Act of October 4, 2018 on Employee Capital Plans, Journal of Laws 2018, item 2215) provides that from July 1, 2019, successive groups of entrepreneurs are systematically included in the new employee pension scheme every 6 months. . The legislator also introduced regulations which exempt some business entities from the obligation to introduce PPK in their organization under certain conditions.

The above option may be used by micro-entrepreneurs referred to in Art. 7 sec. 1 point 1 of the Entrepreneurs ‘Law (Entrepreneurs’ Law Act of 6 March 2018, Journal of Laws of 2018, item 646, as amended), i.e. entrepreneurs who jointly meet the following conditions in at least one of the last two financial years:

  • the entrepreneur employs on average less than 10 employees per year
  • the annual net turnover from the sale of goods and services of the enterprise does not exceed the PLN equivalent of EUR 2 million or the total assets of the balance sheet prepared at the end of one of these years do not exceed the PLN equivalent of EUR 2 million

Apprentices and trainees without PIT

Prime Minister Mateusz Morawiecki, during a meeting on the implementation of the government program to support young people by launching the “Young Leaders Program”, announced that one of the pillars of the program would be the introduction of “youth relief” for apprentices and trainees. Until now, the “relief for young people up to the age of 26” from August 2019 covered persons employed under an employment contract and a mandate contract (Article 21 (1) (148) of the Personal Income Tax Act, Journal of Laws 2020 item 1426).

At the moment, it is not known yet when the changes in the taxation of income obtained during internships and internships will be implemented.

New reporting obligation at ZUS from January 1, 2021

Under the Anti-Crisis Shield Act (Act of March 31, 2020 amending the Act on special solutions related to the prevention, prevention and combating of COVID-19, other infectious diseases and crisis situations caused by them, and certain other acts, Journal of Laws 2020, item 568) from January 1, 2021, Contribution payers will be obliged to provide the Social Insurance Institution with information on specific specific contracts concluded with contractors.

Benefits to be converted for people whose working time has been reduced in accordance with Art. 15g and art. 15zf

The President signed an act that allows for the recalculation of the benefit base for employees who, as a result of the introduced anti-crisis shield solutions, have reduced their working time, and thus also their remuneration for work (Act of October 7, 2020 amending certain acts to counteract the social -economic effects of COVID-19, Journal of Laws of 2020, item 1747). The reduction in working time resulted in the need to establish the sickness base for the month in which the employee changed the working time, which was unfavorable from the point of view of employees receiving social insurance benefits due to sickness or maternity.

Anticrisis Shield 5.0 – Help for the tourism, stage and exhibition industry

From October 15, some entrepreneurs may again apply for the payment of a parking benefit, additional parking benefit or for exemption from the obligation to pay ZUS contributions. It will be possible thanks to the so-called Shield 5.0 – industry (Act of 17 September 2020 amending the Act on special solutions related to the prevention, prevention and combating of COVID-19, other infectious diseases and crisis situations caused by them and some other acts, Journal of Laws, item 1639). The new act also extends the period in which entrepreneurs can apply for co-financing for employee wages, if they have not yet used this form of support. The aid varies depending on the industry and the type of activity performed according to PKD. Applications for the above-mentioned assistance may be submitted only electronically via the ZUS PUE platform.

Partial parental leave? Watch out for the missing part of your vacation

Many working mothers choose to take full maternity and parental leave. However, earlier returns to work after using full maternity leave and part of the parental leave and using the remaining part of parental leave at a later date or combining it with part-time work are also becoming more and more popular. However, the rules on how parental leave can be divided so that no part of it is lost are clear to everyone.

E-visit to ZUS is now available

From October 20, it is possible to arrange an e-visit with an employee of the Social Insurance Institution. This is a new service that allows us to settle your ZUS matters online without leaving your home.

You can book a visit on the website:, by indicating the postal code according to the place of residence or seat, and then selecting the date of the e-visit and providing basic personal data. We can arrange an e-visit at the ZUS unit competent according to the place of residence of the insured person or according to the seat of the contribution payer.

Latest recommendations for employers and employees during the coronavirus pandemic

The code duty of all employers is to ensure safe and healthy working conditions for employees. The COVID-19 advisory team appointed by the President of the Polish Academy of Sciences has recently published recommendations regarding compliance with hygiene and safety rules in workplaces.

New proposals of assistance for entrepreneurs

Prime Minister Mateusz Morawiecki announced further forms of aid for industries that have recently been affected by the effects of the coronavirus due to the total or partial limitation of their activities by the government.

The aid is to be primarily dedicated to the catering, fitness, trade and entertainment industries.

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