The infamous “coronavirus”. What does it mean for employers and employees in Poland?

March 17, 2020

Unfortunately, it means a lot of questions and doubts, as well as problems. Many workplaces had to be shut down for 2 weeks, but with a possibility of extension.

Additional care allowance

Schools, kindergartens and children’s clubs are closed in Poland. Therefore, our government has introduced a special act that provides parents with additional care allowance in this situation. Entitled to the allowance are those parents who:

• are required to provide work (normally or remotely),
• are covered by sickness insurance
• look after a child who is up to 8 years old.

It should be remembered that during the period of receiving the additional care allowance, an Employee cannot perform work for the Employer. At the moment, parents can take advantage of this benefit until March 25th, this year. The days of this benefit are not included in the 60 days of childcare allowance for children up to the age of 14. Unfortunately, parents whose children did not attend any institution because grandparents took care of them, they cannot benefit from this allowance.

If an employee meets the conditions and wants to receive the additional care allowance, he or she only needs to submit a declaration to the employer. The form is available for download on the Social Insurance Institution website (https://www.zus.pl/) and you do not need to attach any additional certificates, e.g. a sick leave. The amount of the allowance is 80% of the base, as in case of a normal care allowance.

Remote work during the outbreak

Many employees do not want to come to a workplace when increased risk of COVID-19 infection. In this situation, an employer may order employees to work remotely. The period of remote work depends entirely on a decision of the employer, and he can always shorten or extend this period. It is nowhere specified how the employer entrusts the employee with remote work, so it can be made by word-of-mouth. If it is not possible to entrust an employee with remote work, an employer may send the employee on vacation leave but only if he has an overdue, which was not used until September 30th of the following calendar year.

In the event of closing a workplace and the impossibility of commissioning employees to work remotely, an employee is entitled to remuneration for the time when he/she was not performing the work:

• In the case of remuneration based on the hourly or monthly rate (this applies to employees remunerated at a fixed hourly rate, e.g. PLN 25 per hour or at a fixed monthly rate, e.g. PLN 3.500 per month – the employee’s remuneration does not change even during a downtime.

• If the above component of remuneration has not been specified while determining the terms of remuneration – an employee is entitled to 60% of the remuneration (this applies, for example, to employees paid as piecework or as commission).

However, an employer must remember that regardless of remuneration type and the method of determining this remuneration for a downtime, the remuneration may not be lower than the minimum remuneration, i.e. PLN 2,600 gross per month.

Help for entrepreneurs in Poland during the coronavirus outbreak

Help for entrepreneurs in Poland  during the coronavirus outbreak also comes from the State Administration. On the website of the Chamber of State Administration in Warsaw we can read that:

“Entrepreneurs who, due to the coronavirus, will have problems with timely payment of tax receivables, may apply for a reduction or cancellation of arrears.

In the event of negative financial consequences for entrepreneurs resulting from the coronavirus outbreak, tax offices will take into account these special circumstances when considering applications for granting the tax relief (deferred payment, payment in installments, cancellation of tax arrears, etc.).

Applications submitted by entrepreneurs pursuant to art. 67a and following art. of The Tax Law will be considered first. “

On March 13, Prime Minister Mateusz Morawiecki announced the postponement of various administrative obligations, which means that tax declarations can be submitted at a later date, as well as fees for some taxes, e.g. on real estate.

In addition, the Ministry of Development is preparing another special act to support business in the area of ​​taxes, social security, loans and other, but we still have to wait for it. As soon as an official information appears, we will inform you here.

Author: Dorota Jankowska

Tags coronavirus care allowance for parents, coronavirus help for employers in Poland, coronavirus special act in Poland, remote work during the outbreak