Serwis Prawno-Pracowniczy (Legal and Work Service) 2022/13

  • The subject of the month
    • Polish Deal 2.0 - the most important changes for employers (12)
      From July 1, 2022, taxpayers will pay a lower tax on income taxed according to general principles and on certain income subject to flat-rate tax. The reduction is quite significant, by 5 percentage points. Importantly, the calculation of monthly PIT advances has been significantly simplified compared to the state that was in force until June 30, 2022. The middle-class relief, the application of which was quite risky, was repealed, and the double calculation of tax advances was withdrawn. .
  • Labor law
    • Task-based working time system - rules of application (18)
      In the task-based working time system, the employer does not plan the working days and hours for the employee. It only assigns tasks to be performed in a specific time. Such a system enables the employee to decide on the days and hours of work. The task-based working time system cannot be established, for example, in the form of a supervisor's order.
  • Salaries
    • Changes in the Polish Lada from 1 July 2022 regarding remuneration - documentation obligations of employers (26)
      The amendment to the Polish governance regulations, effective from July 1, 2022, introduces changes that affect the method of calculating wages and the amount of the advance on tax. It results in the necessity to adjust some applications and declarations submitted by employees to the new regulations.

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