In 2023, many changes will be made to the labor law. This is partly related to the implementation of the Directive of the European Parliament and of the EU Council on transparent and predictable working conditions in the European Union. It is worth getting acquainted with the most important regulations that will apply in 2023. They affect both employers and employees.
Remote work
One of the biggest changes is the regulation of remote work. The regulations define remote work as work that can be performed wholly or partly in a place indicated by the employee and each time agreed with the employer, including at the employee’s home address, in particular using means of direct remote communication. This means that remote work will be possible on a permanent, hybrid or occasional basis. The decision to switch to remote work can be made at the beginning of employment and during it, and both the employee and the employer can apply for it. Employee benefits include, among others: coverage by the employer of the cost of electricity and Internet access to the extent used by the employee during working hours.
Employee sobriety control
The amendment to the Labor Code also provides for the possibility of introducing sobriety checks on employees and checking for the presence of agents similar to alcohol in their bodies. After the changes are introduced, employers will also be able to carry out sobriety checks of employees employed remotely. However, the visit should be announced in advance. Contractors and those working under a B2B contract will be able to be tested.
Increase in the minimum wage
The amount of the minimum wage will also change. The minimum salary in the first half of 2023 will be PLN 3,490 gross, and the minimum hourly rate will be PLN 22.80 gross. From July 1, 2023 – the minimum wage is to be PLN 3,600 gross, and the hourly rate is PLN 23.50 gross.
Higher allowance rates
From 1 January 2023, the rate of the allowance for domestic business trips and the lump sum for accommodation and travel increased. The full allowance is PLN 45. As a consequence, the lump sum for accommodation increased to PLN 67.50 (150% of the full allowance), and the lump sum for travel to PLN 9 (20% of the full allowance). Due to the increase in the allowance rate, from 1 January 2023 for accommodation during a domestic trip in a facility providing hotel services, the employee is entitled to reimbursement of costs in the amount stated in the bill, but not more than twenty times the per diem rate, i.e. PLN 900.
Repeal of telework regulations
Another consequence of the introduction of remote work is the repeal of legal solutions regulating telework. However, the conditions for the use of telework specified in the agreement or regulations, as well as the performance of work in the form of telework on the basis of an employee’s request, will be allowed for no longer than 6 months from the effective date of the amendments repealing the telework regulations, i.e. until 7 October 2023.
Contributions to Social Security
In the complicated system that the Polish Deal has created, the amount of contributions to the Social Security and the right to relief depend on the form of taxation, the amount of business income and revenue. The basic contributions paid by most sole proprietors are calculated on the amount of 60 percent of the projected average salary in 2023 (PLN 6935 × 60 percent = PLN 4161), so they will amount next year:
- pension – PLN 812.23
- disability – PLN 332.88
- sickness – PLN 101.94
- accident insurance – PLN 69.49
- Labor Fund – PLN 101.94
- total – PLN 1418.48
Changes in the termination of a fixed-term employment contract
Another important regulation is the issue of giving the reason for terminating an employment contract for a specified period by the employer. The provisions concerning employees subject to special protection will also be changed. If the employer tries to terminate the contract, they may be subject to sanctions.
Extra days off
The new regulations provide for the extension of parental leave by an additional two months (from the current 32 weeks to 41 weeks). This additional dimension will in practice be dedicated to fathers, i.e. it will be lost if they do not use it (days off will not be transferred to the mother). This is to encourage men to choose childcare. These two additional months will be billed, but not in full. The parent will receive an allowance of 70% during this time. dimension base. A 5-day carer’s leave will be introduced. It will be provided to provide personal care or support to a family member (parents, children or spouse) or to someone who lives with the employee. This leave is to be unpaid. Another two additional days off will be available for taking time off work due to force majeure for urgent family matters caused by illness or accident, if the immediate presence of the employee is necessary. The time off will be paid in the amount of half of the remuneration due.
Disabled work subsidies
From next year, PLN 2,400, PLN 1,350 and PLN 500 per month are to be subsidized to pay salaries of employees with, respectively, a severe, moderate and light degree of disability. Such amounts are provided for in the draft amendment to the Act of 27 August 1997 on vocational and social rehabilitation and employment of disabled people.
Freedom of work and parallel employment
The employee will also gain the right to parallel employment. The employer will not be able to prohibit the employee from simultaneously remaining in an employment relationship with another employer. It will also be unacceptable to subject an employee to unfavorable treatment on this account.
