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.
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.
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:
Moreover, employers sending assignees to work in Poland will be obliged to:
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 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.
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.
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 here.
3 More information can be found (in English) on the website of the Chief Labour Inspectorate by clicking here.
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:
Tel. + 48 22 528 11 91
Tel. + 48 22 528 10 04
Tel. + 48 22 528 17 55
* Please note that the KPMG International member firm in the United States does not provide immigration services.
The information contained in this newsletter was submitted by the KPMG International member firm in Poland.
© 2016 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.
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