already in force
As of 1 January 2019, amendments to the Labour Code came into force allowing employee files to be kept in electronic form. This raises the obvious question of whether employment contracts can be in electronic form as well.
The Employee Capital Plan Act, which came into force on 1 January 2019, is one of the most important legislative developments of 2019. This is especially true for employers, as they need to prepare for the new obligations and further expenditure. On the other hand, employee capital plans (ECP) could substantially increase Poles’ savings and be an additional source of income in retirement.
The President of Poland signed a law establishing 12 November 2018 a public holiday. It has only a few articles and deals with an individual case, and yet it gives rise to a discussion as whether 12 November 2018 is covered by trade restrictions. Despite an opposite position of the National Labour Inspectorate and the Ministry of Family, Labour and Social Policy, it seems that shops may be opened if retail staff is employed on the basis of civil law contracts, works in shifts or there are other exceptions to the work ban on non-working days as specified in Art. 151 of the Labour Code.
As of 1 October 2018, companies will no longer prepare paper financial statements. After more than six months of implementation of the new regulations, we can make an initial assessment of their application in practice.
The new Water Law entered into force on 1 January 2018. Since then, the law has been amended several times, and one such amendment has just come into force. Some provisions of the act concerning water permits have been changed as of 20 September 2018. The system of fees for water services has also been slightly modified. Moreover, several dozen changes have clarified these regulations.
Regulations introducing the split payment mechanism for VAT entered into force in Poland on 1 July 2018. This mechanism in B2B transactions is designed as a weapon in the fight against VAT fraud.