Filling in the documents

The employer will provide you with a set of documents, the completion of which is necessary for the effective employment of an employee. These will be:

Signing the contract

After completing the documents, you sign an employment contract or a temporary employment contract and a statement that you have read the work regulations. If the employment contract has not been concluded in writing, the employer should confirm all arrangements and conditions in writing no later than on the day you start work. Within 7 days of employment, your employer should inform you m.in. o: the applicable working time standard, the dates and method of payment of remuneration, the length of holiday leave, the length of notice.

Medical examinations

On the basis of the personal questionnaire you have completed, your employer will issue you a referral for a medical examination. They are mandatory and are intended to exclude contraindications to work in a given position. Their cost is borne by the employer. Without them, you cannot be allowed to work.

Health and Safety Training

Before starting work, you must undergo initial training in health and safety regulations, as well as general and on-the-job instruction organized by the employer. The training is valid for 5 years and is a prerequisite for the employee to be allowed to work.

Insurance

Within 7 days from the date of employment, the employer is obliged to register you as its employee with the Social Insurance Institution, and then pay certain insurance contributions for you: pension, disability, sickness and accident insurance. ZUS also collects and transfers to other institutions contributions for health insurance, the Labour Fund, the Guaranteed Employee Benefits Fund and the Bridging Pension Fund.

What is supplementary maternity leave?

In a situation where a newborn requires hospitalization immediately after birth, parents will be able to take supplementary maternity leave, provided that the appropriate conditions are met, including the week of pregnancy in which the child was born, its birth weight or the length of hospital stay. Depending on the specific criteria, this time can be up to 15 weeks or – in other cases – up to 8 weeks. Importantly, the new leave can be used immediately after the end of the basic maternity leave, and the employer will be obliged to grant the request for it.

Conditions for granting supplementary maternity leave

According to Art. 180 § 2 of the Labour Code, supplementary maternity leave is granted in the amount of one week of additional leave for each week of the child’s stay in hospital, but not longer than up to a certain limit:

When more than one child is born

In the case of multiple births (two or more children during one birth), the following are taken into account when determining the amount of supplementary leave:

Rules for granting additional leave and documents necessary for the application

Supplementary maternity leave is granted only once, which in practice means that a parent can take it only in one continuous period. In order to receive this additional time to care for the child, it is necessary to submit the application at least 21 days before the planned end of the basic maternity leave. It is worth bearing in mind that if the employee does not decide to take this leave immediately after the basic maternity leave, he or she will not be able to use it at a later date.

The application for supplementary maternity leave should be accompanied by:

It is worth noting that supplementary maternity leave can be used not only by biological parents. The right to this benefit is also available to employees who have taken a child for upbringing as a foster family (except for a professional foster family) and to persons who have applied to the court for the adoption of a child. However, it is important that hospitalization takes place after the child has been formally admitted for upbringing.

In addition, the new solution can also be used by people who, on the date of entry into force of the Act, are in the process of taking maternity leave (or leave under the conditions of maternity leave), acquired this right before 19 March 2025 and meet all statutory requirements, including those regarding the hospitalization of a child. In such a situation, it will be possible to take supplementary maternity leave from the date of entry into force of the regulations, provided that it takes place immediately after the end of the basic maternity leave.

Standard maternity leave – a reminder

According to Art. 180 § 1 of the Labour Code, basic maternity leave is granted in the following amount:

Only after the above-mentioned leaves have been used, the parent may apply for supplementary maternity leave if he or she meets the conditions specified in the regulations related to the child’s hospitalization.

Protection against termination and termination

An employee or father-parent raising a child is subject to special protection during the period of maternity leave and its supplementation. This means that from the date of submission of the application for supplementary maternity leave until the end of this leave, the employer may not:

Importantly, if an employee submits an application for supplementary maternity leave earlier than 21 days before the end of the basic maternity leave, the protection will take effect 21 days before the planned start of supplementary maternity leave.

Maternity allowance and return to work

For the period of supplementary maternity leave, the employee is entitled to a maternity allowance in the amount of 100% of the assessment basis.

After the end of supplementary maternity leave, the employer is obliged to allow the employee to work in the current position, and if this is not possible – in an equivalent position or another, no less advantageous.

Who else is affected by the changes?

The Act amending the Labour Code introduced a number of adjustment changes to other legal acts, m.in. in:

Summary

The new rules on supplementary maternity leave provide parents of premature babies and children hospitalized in the first weeks of life with additional support and legal protection. The condition for exercising these rights is a direct transition to supplementary maternity leave after the end of the basic leave and submitting an application at least 21 days before its planned end.

If you need additional information on work organisation, employee rights or HR and payroll processes, please contact LeasingTeam Group – we will be happy to help you adapt your organisation to the new regulations.

Legal basis:

The Ministry of Family, Labour and Social Policy is working on an advanced amendment to the regulations on mobbing, announcing a breakthrough in the current approach to protecting employees from harassment in the workplace. The growing number of reports of violations, the increase in legal awareness of employees and social expectations towards workplaces have led the ministry to plan far-reaching changes to the Labour Code. The proposed regulations provide for an extension of the definition of mobbing and the introduction of new obligations for employers to minimise cases of “sweeping matters under the carpet”. It is worth taking a look at what exactly the planned modifications are and what impact they may have on the Polish labour market.

The current definition of mobbing and the beginnings of regulation

The legal basis for mobbing was introduced in 2004 in Article 94 3 § 2 of the Labour Code. This provision defines mobbing as an action or behaviour concerning an employee (or directed against him/her), consisting of persistent and long-term harassment or intimidation, resulting in a reduced assessment of professional usefulness, and also aimed at or resulting in humiliation, ridicule, isolation or elimination from the team. This statutory definition was certainly a step forward in the fight against violence in the workplace, but many years of observation of data from the National Labour Inspectorate show that the requirement of long-term and repeatable behaviour does not always allow the injured employees to effectively defend their rights. One-off, but extremely severe incidents often do not fit into the literal wording of the provision, which is one of the main reasons for the planned changes. Regulations passed over twenty years ago do not correspond to the current reality and it is time to update them.

Discrimination and harassment as seen by the National Labour Inspectorate

The National Labour Inspectorate admits that mobbing is a form of psychological violence that can have many shades and permeate various aspects of professional relationships. Discrimination, harassment and mobbing are often intertwined – all these phenomena lead to a violation of the employee’s dignity, make them feel threatened, reduce the comfort of work and can cause serious health consequences. PIP statistics show that every year the inspectorate receives thousands of complaints related to improper treatment in the workplace. Some of them directly concern mobbing phenomena, but also discrimination on various levels, m.in. on the basis of gender, age or beliefs.

At the same time, the National Labour Inspectorate signals that reports aimed at explaining practices bearing the hallmarks of mobbing are often very complicated and require detailed analysis. According to the data available on the Inspectorate’s website, although a significant number of reports do indeed end up with an inspection and clarification of the case, many of them still remain in the grey area – without appropriate documentation or witnesses, which results in dismissals or unsatisfactory decisions for the injured employees. This state of affairs further shows the need to strengthen protective mechanisms.

As of 10 December 2024, the National Labour Inspectorate received a total of 1683 complaints in which the complainants reported the problem of mobbing. Labour inspectors confirmed the legitimacy of 95 allegations, 418 of which were found to be unfounded, and 156 cases are pending. In other cases, the evidentiary proceedings conducted during the inspection did not allow for verification of the allegations raised by the applicants, thus the resolution of the dispute between the parties as to the existence of mobbing remains at the sole discretion of court1.

Why does the ministry envisage changes?

In recent years, the growing determination of employees to assert their rights has become apparent. The increased number of reports of improper treatment recorded by the National Labour Inspectorate has an impact on legislative activities. The scale of the problem is also evidenced by the data from the report “Mobbing in Polish companies. Second edition – 2023 vs. 2022”, prepared by the UCE RESEARCH analytical and research platform and the ePsycholodzy.pl platform, according to which in the last 6 months of 2023 as many as 41.4% of the surveyed employees experienced signs of mobbing (compared to 40% in 2022).

Statistics and observations collected by the National Labour Inspectorate and numerous expert organisations show that the current definition of mobbing – focused on repetition and longevity – is insufficient to protect the victims. Some events, albeit one-off, cause huge psychological or health damage to employees. That is why the Ministry of Labour and Social Policy calls for clarification of the regulations so that they also cover single, but extremely harmful acts of harassment or violence.

How will the definition of mobbing change?

The proposed amendment to the Labour Code provides for the extension and flexibility of the concept and distinguishing 3 of its forms: physical, verbal and non-verbal. Mobbing is to mean “behaviour consisting in persistent harassment of an employee. The persistence of harassment is that it is repetitive, recurrent, or persistent.” It is to include activities such as:

The new definition should be carefully thought out so as not to give employees the feeling that any inappropriate behavior is mobbing. It already happens that such accusations are unfounded and result from the subjective feelings of the person. They are also sometimes used as a way to take revenge on their former employer. Currently, the regulations do not provide answers to many cases, so courts are forced to examine specific behaviors in terms of mobbing. It is worth noting that the planned changes assume that the courts will no longer examine the perpetrator’s intentions, but will focus on the very fact of mobbing.

According to the ministry, the planned changes are a key step in adapting Polish regulations to the realities of the modern labor market. The proposed regulations are also intended to strengthen the preventive function – an easier path to pursuing claims may more effectively deter potential perpetrators from engaging in behaviours bearing the hallmarks of psychological violence, and mobilize employers to consistently build an organisational culture free from discrimination and other irregularities.

New obligations for employers

The planned changes will not be limited to modifying the definition of mobbing. The Ministry of Family, Labour and Social Policy also wants to introduce a number of new requirements that will tighten the protection system and clearly indicate that not only the injured party or potential perpetrator, but also the entire organisation is responsible for the psychological safety of employees. In this context, the following should be mentioned:

In the opinion of experts from the National Labour Inspectorate, a clear formalisation of these procedures will require some employers to completely change their current practice. In the long run, however, it may significantly improve the atmosphere at work and stop the alarming trends visible in the PIP statistics.

Penalties for the employer and the mobber
Already under the current regulations, a person affected by mobbing in the workplace has the right to compensation or redress for the damage or psychological harm suffered, and if the harassment leads to the termination of the employment contract – the employee may demand additional compensation from the employer. In practice, this often means lengthy litigation.

The planned amendment to the Labour Code is to further tighten sanctions, providing for higher fines (after the amendment, the minimum amount is to increase to six times the minimum wage) and greater responsibility for covering up or downplaying cases of harassment. A person who commits mobbing, especially if he or she holds a managerial position or represents the employer in a decision-making manner, may be subject to more severe legal consequences, including an order to pay compensation and compensation for the costs incurred by the victim (e.g. psychological support). Particularly blatant violations of the provisions on respect for employee rights may be punishable not only by administrative fines, but also by civil liability, and in extreme cases, e.g. multiple violations – criminal proceedings for malicious or persistent violation of employee rights.

The role of new solutions and challenges for the labour market

The announced amendment is in line with pan-European trends in which the aim is to create transparent work environments free from discrimination and violence. The expanded definition of mobbing will make it easier for employees to react faster and more decisively to any manifestations of harassment, and employers will be forced to implement effective preventive mechanisms. These changes may in effect be conducive to building a better organizational culture, which translates into reduced staff turnover and increased team engagement.

At the same time, it should be remembered that for many companies, new obligations involve the need to audit existing regulations, conduct training and develop effective anti-mobbing procedures. In this context, the support of specialized agencies, such as LeasingTeam, which help companies go through the adaptation process, analyzing risks and preparing solutions tailored to the needs of the organization, can be particularly valuable.

Why is it worth tracking changes now?

The final shape of the new regulations will be known only after the completion of legislative work, but the Ministry of Labour and Social Policy informs that an application has already been submitted to include the bill in the list of legislative works of the government. However, employers should not delay taking preparatory measures. The increased interest of the public, the number of reports to the National Labour Inspectorate and the results of surveys show that the topic of mobbing and discrimination will be even more prominent. Failure to respond adequately or attempt to downplay the problem may bring not only financial consequences, but also far-reaching damage to the image. The increase in legal awareness of employees means that negligence in this area more and more often ends up in court.

Summary

The upcoming amendment to the Labour Code is a step towards more effective prevention of abuse and psychological violence in the workplace, which may be manifested by both repeated practices of harassment and one-off, but extremely severe behaviour. Data from the National Labour Inspectorate and research and market reports clearly indicate that the problem of mobbing and discrimination is not decreasing, but is even getting stronger.

The extended definition of mobbing is intended to support victims in asserting their rights, and the increased obligations of employers are intended to encourage companies to implement effective prevention policies and ensure a safe, friendly working environment. The amendment may prove to be a challenge for some companies, but at the same time an opportunity to raise market standards. Putting in place clear procedures for reporting abuse and providing real support to victims of harassment will not only reduce the risk of sanctions, but will also contribute to an ethical organizational culture in which employees feel respected and protected.

In the context of the upcoming changes, it is extremely important to professionalize activities – both in the field of HR, training and external consulting. Companies such as LeasingTeam Group can play an important role in this by auditing existing HR processes, which, when designed and operated properly, have a real impact on the comfort and efficiency of work. The final effect of the proposed amendment is to benefit all parties involved: employees – in the form of preventive measures and stronger protection, employers – in the form of a transparent image and trust of the team, and the entire labour market – through higher ethical standards and strengthening partner relations.

Origin:

1 Mobbing is violence – National Labour Inspectorate https://www.pip.gov.pl/aktualnosci/mobbing-to-przemoc

A temporary employment contract is one of the forms of employment functioning in Polish law. It is a specific type of employment contract, which is regulated in detail by the provisions of the Act on the Employment of Temporary Workers, dating back to 2003, as well as subsequent amendments. In matters not covered by this Act, the rules of temporary work are regulated by the Labour Code, as is the case with other employment contracts. An important distinguishing feature of a temporary employment contract is the fact that there are two employers in it – the employer (employment agency and the user employer – the entrepreneur for whom the employee performs his or her duties.

What exactly is a temporary employment contract and how does it differ from a standard employment contract? What about taxes and contributions for temporary workers? How long does a temporary employment contract last, what are the employee rights and the notice period accompanying the contract? We explain!

What is a temporary employment contract?

Temporary work can be described as a task that we perform for an employer who commissions the implementation of a specific job. Temporary work is seasonal, periodic or ad hoc, so it is not performed by permanent employees.

Such employees are covered by a temporary employment contract. Most often, it is temporary employment agencies that deal with employment on behalf of the company and such recruitment is also different than permanent recruitment. The employment agency then deals with payments, i.e. is responsible for the remuneration of the temporary worker and pays social security contributions.

It is therefore not surprising that hiring temporary workers is an opportunity for many companies to fill vacancies very quickly, which, as the name suggests, appear in the workplace seasonally or on an ad hoc basis, for example due to the season or the current market situation. By starting cooperation with a temporary employment agency, the employer does not have to waste time or money on recruitment, and by choosing cooperation with a trusted partner, he can count on temporary workers who are well prepared for their duties.

This situation also benefits a temporary worker, who wants to be employed, but at the same time has quite flexible deadlines, allowing them to reconcile temporary work with other duties. So it’s a classic win-win situation. The benefit of employing temporary workers is obvious to both parties, which is why it has been decided to legally regulate the issue of temporary work in Poland.

Two decades ago, under a special law, it became another type of employment contract. The main difference is that a temporary worker remains employed by a temporary employment agency with which he signs a contract, and can then be seconded to a specific user employer. The Act provides for certain restrictions related to the employment of a temporary worker, primarily temporary, but it should be remembered that it is an employment contract with all its most important consequences in terms of holidays, benefits, contributions and taxes.

What is the difference between an employment contract and a temporary employment contract?

A temporary employment contract is used to employ temporary workers on the terms consistent with the Labour Code. Its parties are the employee and the temporary employment agency. The contract contains standard elements, such as the parties to the contract, the date it was signed, but at the same time, the document indicates the user’s employer, the duration and responsibilities during the period of work. In this part of the contract, you can find, among other things, the type of work entrusted to the temporary worker, the place of performance of the temporary work, the remuneration along with the date of its payment, as well as the amount of work performed by the temporary worker.

A temporary employment contract is always a fixed-term contract, because due to its nature, temporary work cannot be performed permanently. A temporary worker may spend a maximum of 18 months within 36 months with a given user employer. If the contract is signed for 18 months and comes to an end, the employment relationship ends and the temporary worker cannot return to the same position for the next 18 months.

The contract protects employees in another very important way – a temporary worker employed in the same position as a full-time employee, requiring the same qualifications, should receive the same remuneration. This applies to both the basic salary and bonuses and overtime. Of course, the salary is also affected by the length of service, but in this matter, temporary workers are also subject to the same salary range. All other terms and conditions of employment must also be the same as those of full-time employees.

A temporary employment contract signed with a temporary employment agency may only apply to certain works – this is one of the most important differences from a regular employment contract. A temporary worker may only perform work:

At the same time, the rules for the employment of temporary workers state, among other things, that it cannot be particularly dangerous work, performed as an employee participating in a strike, nor can it be security work requiring arming with firearms.

Temporary employment contract – contributions and taxes

The terms and conditions of temporary work under this contract, regardless of the temporary employment agency, do not differ from any other employment contract. For this reason, when employing temporary workers, the temporary employment agency as an employer pays full social security contributions for them – pension, disability, health and sickness, accident, Labour Fund and Guaranteed Employee Benefits Fund. As a result, temporary workers at the disposal of the user employer can benefit from full benefits, including sickness benefit. The same applies to medical assistance provided under the National Health Fund.

Employees employed under a temporary employment contract are subject to income tax, in practice paid by the employer, so the payment from the temporary employment agency, as in the case of any other employment contract, is a net salary.

How long can a temporary employment contract last?

Temporary work can only be performed for the period of time specified in the Act. A temporary worker employed by a temporary employment agency is limited to 18 months with one user employer, and a period not exceeding 18 months applies to 36 months. In other words, the rules for employing a temporary worker allow you to spend only a year and a half in a given position within 3 years. A longer period is allowed only in the case of temporary replacement work and amounts to 36 months. The contract concluded with the agency must take this into account. However, it is permissible for the employer to hire an employee under an employment contract without the agency’s intermediation after its completion.

How long can you work as a temporary worker?

The 18-month limit applies to only one user employer. When the termination of the contract comes, or simply when the contract comes to an end, the user employer can bind itself with another temporary worker. On the other hand, the temporary worker can then take advantage of other job offers and bind himself to the new employer on the basis of a contract signed with the temporary employment agency. Everyone has the right to work temporarily for as long as they want, but before the 36 months have elapsed, they must choose another user employer.

Does temporary work count towards the length of service and retirement?

A temporary employment agency provides a temporary worker with exactly the same benefits for a period of time specified in the contract as in the case of an employment contract. The difference is that the payment of remuneration is on the employer’s side, and the user employer does not deal with it. On the basis of the contract, all the above-mentioned contributions are paid all the time, so an employee employed by the agency increases his or her length of service necessary for future retirement. The rights of a temporary agency worker are full, regardless of the fact that he performs his duties for the user employer and that it is seasonal work. Every temporary worker can be confident about their future retirement.

Rights and obligations of a temporary agency worker

Persons employed under a civil law contract for a temporary period have specific rights and obligations that differ from those employed under a standard employment contract.

An employee has the right to remuneration, equal treatment, the right to leave, the right to safe working conditions, the right to a notice period, or the right to protection against discrimination and mobbing at work.

The duties of a temporary worker include performing work in accordance with the contract, complying with work regulations and health and safety rules, keeping trade secrets, timely informing about absences and reporting violations of rights.

Leave in the case of a temporary employment contract

In addition, during the performance of temporary work, employees employed in a temporary employment agency are provided with the possibility of using full holiday benefits (full-time leave).

Every employer who decides to hire a temporary worker must be aware of this at the time the contract was concluded. The employer’s obligations apply not only to remuneration and occupational health, but also to annual leave. From the date of conclusion of the contract, the employee is entitled to 2 days for each month of service. By using it, the employee is entitled to full remuneration. When the duration of employment does not exceed 6 months, the agency and the user employer determine whether the employee can use all the leave during the duration of the temporary work. If it is longer than 6 months, it is the employee who agrees on the time of using the leave. In addition, there is the possibility of taking holiday leave on demand, which is provided for in the rules for directing temporary workers.

Temporary work and pregnancy and maternity leave

A temporary employment contract gives employees, and more specifically female employees, another very important privilege. If its duration is at least two months, the employed person can benefit from maternity benefits. The contract with the temporary worker is automatically extended until the day of delivery, if it were to be automatically terminated after the end of the 3rd month of pregnancy. As a result, a person employed by the agency on the basis of a temporary employment contract then gains the right to benefit from maternity benefit.

Notice period for temporary employment contracts

When it comes to temporary work, an employment contract is a fixed-term contract and comes to an end after the end of the duration of employment with a specific user employer. At the same time, both parties may decide to terminate it early, provided that the employee and the agency choose such a provision.

The notice period depends on the duration of the contract and amounts to:

Is a temporary employment contract profitable? Cost-benefit analysis

Benefits for employees

The issue of the benefits of employment as a temporary worker must be looked at holistically. From the employee’s point of view, there are several important advantages of such a solution. The first is flexibility. Temporary work is good for students, people on maternity leave or people who want to combine work with other responsibilities.

A very important aspect is also quick entry into the labor market. A temporary worker is seconded to work that needs immediate employment, so he does not have to worry about a long and arduous search for a job.

Temporary work is also an opportunity to gain professional experience in various industries. Using the services of a temporary employment agency will allow you to expand your experience in your CV and increase your value on the labor market.

Benefits for employers

And what about the employer? They can also count on very high flexibility, which results from the ability to adjust the number of employees to the current needs in the company. In a critical situation, this is the best solution.

Hiring temporary workers is also an opportunity to reduce the costs associated with maintaining permanent employees. A fixed-term contract exempts the employer from incurring the costs of social benefits, remuneration for the holiday period, or severance pay for the employee.

Temporary employment gives a company the opportunity to test employees. In this way, without much risk, you can assess competence, performance and the ability to work in a team. As a result, making decisions about permanent employment is much simpler and more certain.

A temporary employment contract, which is a specific form of employment, offers flexible solutions for both employees and employers. For employees, it is an opportunity to quickly gain employment, develop professional experience and reconcile work with other duties. For employers, in turn, this means flexibility of employment, along with adjusting the number of employees to the current needs of the company without long-term commitments.

A contract of mandate is one of several forms of employment available in Poland. It is a very popular document, but it should be remembered that it is regulated by the provisions of the Civil Code. What does the issue of employment under a contract of mandate look like in practice? Learn the most important information on this topic.

What is a contract of mandate?

A contract of mandate is one of the most commonly used forms of employment in Poland. Employment on a contract of mandate is particularly popular in the case of temporary, seasonal or casual work. Contracts of mandate are regulated by the provisions of the Civil Code. This is a significant difference, because employment contracts are subject to the Labor Code.

A contract of mandate is very flexible for both parties, i.e. for both the principal and the contractor. A contract of mandate specifies that one of the parties is obliged to perform certain activities for the other party, of course for a previously agreed fee.

The contract of mandate does not specify that the work must be performed personally by the contractor, which allows him to entrust the performance of the work to a third party. Of course, only if it is not prohibited by the nature of the contract or the relevant provisions contained therein. In the case of this contract, there is no specific place and time to perform tasks. An exception to this is a situation in which both parties agree otherwise. In the case of a contract of mandate, there is complete freedom and freedom. This form does not impose too many strict obligations on the contractor as an employment contract.

In this case, permanent recruitment and recruitment of IT staff, which is also often used during employment on a contract of mandate, are also different.

A contract of mandate can be performed both for a fee and free of charge. In the case of the first type, the remuneration is paid only after the completion of the order, and the recipient must inform the employer about the progress. The provisions of the Labour Code do not apply in this form of contract. However, the employer must ensure the safety of employees, and the activities performed are based on the arrangements contained in the document. A contract of mandate is also taxed in an appropriate way.

How to hire an employee under a contract of mandate?

In order to answer the question of how to hire an employee under a contract of mandate, it is necessary to analyze the basic elements of this document. The most important information is about the scope of obligations and the duration of such a contract. This form of employment means that the person performing the work is not completely subordinate to the employer. The entrepreneur should also not organize activities in detail. If there are conditions of subordination at a specific place and time, the contract of mandate must be converted into an employment contract. In the event of an inspection by the National Labour Inspectorate, there is a risk of penalties being imposed.

Step 1 – preparation and negotiation of contract terms

In the first step, it is important to determine the terms of cooperation. The conditions that must be set out in the contract of mandate are:

If we are talking about remuneration, the contract of mandate must include the minimum hourly rate, which from July 2024 is PLN 28.10 gross.

Step 2 – drawing up a contract of mandate

Once all the terms and conditions are set, it’s time to draft a written contract. Although the Civil Code does not require a written form for the validity of a contract of mandate, it is recommended to conclude such an agreement for evidentiary purposes. The contract should include the data of the principal (company name, NIP) and the contractor (name and surname, PESEL, address). The subject of the contract must also be specified, i.e. a description of the tasks that apply to the person accepting the order. If the order has a specific lead time, this should also be included in the contract. The same applies to remuneration. All this information is important for the proper performance of the order by the contractor.

Step 3 – reporting the contractor to ZUS

An employer employing on the basis of a contract of mandate is obliged to report the contractor to the Social Insurance Institution in a situation where the contractor is subject to social and health insurance. Such a notification must be made within 7 days from the start of the order.

In a contract of mandate, it is the employer who acts as a tax payer and is obliged to perform a specific legal action that results from it. This means that he is responsible and must ensure that social security contributions are paid, but also income tax (PIT). The amount of contributions is calculated on the basis of the contractor’s situation, i.e. whether he has other sources of income or is, for example, a student.

Very often, therecruitment of employees from the East is also based on such a document. It is a form of contract taxed in a slightly different way than in the case of an employment relationship, which is why it has been very popular for years. However, it is worth remembering that it can only be used in certain situations.

Contract of mandate and ZUS

Signing a contract of mandate is associated with the obligatory payment of social and health insurance contributions. The exception is a situation in which the contractor is exempt from this obligation because, for example, he or she is a student under 26 years of age. In the case of a contract of mandate, the employer is obliged to report the employee to the Social Insurance Institution, but also to pay pension, disability, accident and sickness insurance contributions for him. Importantly, these contributions are deducted from the contractor’s remuneration. Treating this type of employment separately allows for greater flexibility in terms of incurring costs.

A contract of mandate with your own employee is also possible, but in this case you need to remember to follow a few rules. First of all, the commissioned activities must not coincide with those performed by the person in connection with the employment relationship. It is also important to ensure that the deadlines for the performance of specific obligations are adapted to the legal requirements. It is worth knowing that even if you sign a contract of mandate with your own employee, you have to pay the mandatory health, disability, accident and pension rates.

Employer’s obligations under the contract of mandate

An employer who decides to hire an employee under a contract of mandate must complete several formalities. The most important thing is to report this fact to ZUS within 7 days of starting cooperation (the date is placed on the document). The employer must pay for all mandatory insurance. In general, voluntary sickness contributions can be omitted, but there are exceptions to this rule. This is the case, for example, when a person is already employed in the same company under an employment contract, but performs an order outside of their duties. In such a case, it is also subject to sickness insurance.

The entrepreneur must also take care of the advance payment of income tax. Currently, however, there are regulations in force according to which this issue does not apply to people under 26 years of age, on the first tax bracket. It is worth checking the requirements related to the taxation of contracts of mandate on an ongoing basis, because the law changes very dynamically.

The contract of mandate can also be terminated. For this reason, it is worth including information on how to discontinue cooperation in such a document. In this case, however, the provisions on the notice period or the time of its submission do not have to be applied. In the event of termination of cooperation, the employer must settle accounts with the contractor in accordance with the terms and conditions contained in the contract, but also in accordance with applicable law.

In addition, the principal should provide appropriate conditions for the execution of the order. If the arrangements so require, he must also take care of safety if the contractor performs the order in conditions requiring compliance with health and safety. The same applies to hygienic working conditions.

Contract of mandate and temporary work

A contract of mandate is very often used in the case of temporary work. Why? It is characterized by greater flexibility than an employment contract and this speaks in its favor. Unlike traditional employment, a contract of mandate does not impose strict norms regarding working hours or place, which allows you to adjust the time and manner in which the task will be completed.

Temporary work is employment only for a specific, usually short time. It can also be based on a contract of mandate. This type of document is applicable both in the case of permanent work that meets certain conditions, as well as employment only for a short period, for example in the summer season. LeasingTeam helps both in searching for candidates for temporary positions and in drafting contracts. This is a great convenience for employers, who are often looking for many employees, e.g. for seasonal tasks.

Rights and obligations of an employee under a contract of mandate

As we mentioned earlier, a contract of mandate offers a lot of flexibility, but on the other hand, it carries some restrictions in terms of employee rights. A contractor who undertakes to perform work is obliged to:

An employee employed under a contract of mandate also has certain rights that result from this form of cooperation, and these include:

Benefits of hiring on a contract of mandate

It is time to present the benefits of employment on a contract of mandate. We have already mentioned flexibility many times, but there are a few more advantages.

For entrepreneurs

Contracts of mandate are also not subject to the provisions of the Labor Code, which means less formalities for the principal. The situation is the opposite in the case of an employment contract.

Hiring an employee under a contract of mandate very often means lower costs incurred by the principal. These include, among others, lower costs related to social and health insurance.

The ability to quickly end cooperation is very important for both parties. In the case of termination of cooperation, the principal may do so with a shorter notice period than in the case of an employment contract.

A contract of mandate allows you to hire specialists for specific tasks within specific projects. There is no denying that this solution is beneficial for the employer.

For employees

In the case of employees, there are a bit more benefits and they include:

A contract of mandate is one of the popular forms of employment in Poland, especially used in the case of temporary, casual or seasonal work. It is subject to the provisions of the Civil Code, which distinguishes it from a traditional employment contract, which is regulated by the Labor Code. Its flexibility gives you the freedom to perform tasks, organize your time and place of work. In the process of temporary employment, various types of recruitment take place.

Working for a certain period of time, i.e. temporary employment, is a very popular solution in Poland, especially in industries characterized by seasonality, such as agriculture, tourism or retail. In these sectors, the need for more workers only occurs at certain times, such as harvest season, holiday or holiday season.

More and more often companies from various industries decide to hire temporary workers to carry out specific undertakings, projects or in the event of sudden increases in demand for work, e.g. when their own processing capacity is insufficient. Employers also use temporary employment when there is a need to replace full-time employees on longer holidays or sick leaves. Regulations related to this type of employment can be found in the Temporary Work Act 2003. What are the main assumptions of the act and what else is worth knowing about this method of employment?

What is temporary work?

Temporary work is a form of employment that is based on hiring temporary workers for a certain period of time. It is usually carried out by a temporary employment agency, which takes care of all the required formalities in this area.

A temporary employment contract is concluded for a short period of time, which can range from a few days to several months. Of course, the employment can be extended. It all depends on the individual needs of the employer.

Temporary work focuses on flexibility, both for employers, who quickly find the necessary replacements, and for employees, who cannot complain about the lack of variety of orders.

It is the temporary employment agency that hires a temporary worker, whom it selects in the recruitment process, and then assigns him or her to work for the employer.

The employee is employed by the agency

The Act on Temporary Work explains how unusual this form of employment is. The entity that employs a temporary worker is a temporary employment agency, which signs an appropriate contract with him. Then, the employee can be delegated to work for employers who use the employee leasing service. The Temporary Employment Act provides that the employment relationship may be based on an employment contract, but also on a contract of mandate.

Employment through a temporary employment agency means great flexibility. The employer receives quick access to very well-qualified employees, and they, in turn, can take advantage of the multitude of offers and choose one that will have a good impact on their professional experience. A temporary worker can be hired in a variety of roles, allowing them to develop their skills and expand their CV.

Employer’s obligations according to the Temporary Employment Act

The Temporary Work Act contains provisions that are aimed at protecting the employee’s interests. An employer who uses the services of an agency has obligations towards the employees employed. The Temporary Work Act specifies, among other things:

The law specifies that a temporary worker cannot be employed on less favourable terms, and in the event of a conflict, he or she can assert his or her rights under the provisions of the Labour Code.

The employer’s obligations also include:

Compliance with these obligations is aimed at protecting the temporary worker and ensuring the proper functioning of the labour market.

Temporary Work Act – the possibility of working only for 18 months

The Temporary Work Act also contains regulations on the time during which one temporary worker may perform duties for a specific employer. The duration of their performance may not exceed 18 months in a period of 36 months. This means that after this time, the employer cannot re-employ the same employee under a temporary employment contract, unless there is a break in employment.

However, there are exceptions to this provision. The Temporary Work Act allows for the employment of an employee for a period of up to 36 months, provided that he or she is assigned to perform the tasks of an absent employee or there is a need to perform seasonal or ad hoc work. So it is a classic replacement job.

If the employer intends to resume employment of an employee after 18 months, he must apply an appropriate break beforehand. The duration of this break is not specified precisely, but should be at least 3 months.

The limit of temporary work does not apply only when the type of contract signed or the scope of duties changes. Therefore, the 18-month limit ceases to apply to an employee who, for example, switches to an employment contract.

The Act aims to prevent the abuse of temporary work and in particular to protect the rights of employees. A temporary worker should therefore have better employment conditions and the possibility of professional stability in the long term.

What are the minimum wage requirements for temporary workers?

The minimum wage requirements for a temporary worker are set out in the provisions of the labour law, including the Act on the Employment of Temporary Workers and the Labour Code.

A temporary worker should receive a salary not lower than that of a person employed directly in the same position. This means that the remuneration must be equal to that received by permanent employees, because both groups perform the same work in the same way.

The remuneration of a temporary worker cannot be lower than the applicable national minimum wage. From 1 July 2024, the minimum wage is PLN 4300 gross per month, and the minimum hourly rate is PLN 28.10 gross for people employed under civil law contracts, including contracts of mandate.

If the company is entitled to additional bonuses or allowances for overtime, night work, holidays, etc., a temporary worker has the same rights to them as an employee employed under an employment contract.

A temporary worker is entitled to annual leave pay, which is also calculated on the basis of the salary received in a given position.

Temporary Employment Act – work only in selected positions

Temporary work cannot be used in every position and in all circumstances. The Temporary Employment Act also regulates this issue. A temporary worker may be employed:

Step by step – what does the process of recruiting temporary employees look like?

The whole process should start with determining the current employment needs. Their identification will allow for a better assessment of the situation. It is also important to determine the duties and tasks that will be assigned to the temporary worker.

The second step is usually market research to find a temporary employment agency with extensive experience in the industry and a good reputation. Also remember to compare offers, commissions, and availability of employees. Also, compare the quality of the services provided before the final signing of the contract.

At a later stage, the temporary employment agency is provided with the exact requirements regarding the skills and qualifications to be possessed by the hired person. At this stage, it is also worth preparing a training program that will quickly introduce new employees to work in your company.

It is the temporary employment agency that recruits using the previously provided criteria, and then selects candidates and conducts preliminary interviews. The employer can participate in this process by selecting candidates according to their preferences. After the selection, it is the agency that finalizes the employment.

The next stages are hiring and presenting a contract and introducing the employee to the company, i.e. familiarizing them with the team, health and safety rules, tasks and procedures in the company.

Monitoring and evaluating the employee is also important throughout the process. Efficiency and quality of the tasks provided is key here. Especially when the cooperation ends. Then you can assess the effects and summarize the cooperation as a whole.

At the very end, you can only draw conclusions that may prove important if you decide to hire a temporary worker again in the future. Identifying strengths and areas for improvement can bear fruit in the future.

Temporary Employment Act – this form of employment is not always possible

The Temporary Work Act also contains provisions specifying the conditions under which work cannot be resumed. One of the situations referred to in the regulations is particularly dangerous work. Particularly dangerous work, on the other hand, is defined by the regulation of the Minister of Labour and Social Policy. This group includes some construction and demolition works, work with the use of hazardous materials, or in some confined spaces.

In addition, a temporary worker cannot replace an employee who is currently participating in a strike. A temporary employee may also not work as a security guard if the performance of his duties requires arming with firearms or certain items intended for incapacitation.

Temporary Employment Act – a form of work that is profitable for the employer

It is no coincidence that a large group of employers commonly use this form of employment. There are industries, such as construction, agriculture, gastronomy, horticulture or tourism, where the need for additional employees exists only during the season. Therefore, it is obviously not profitable for the company to maintain permanent positions in positions that are needed only for a few months a year. The temporary employment agency then helps to immediately find suitable employees, and this form of employment is flexible, so it is very beneficial for the employer.

Employment flexibility

Employment under a temporary employment contract allows you to adapt the recruitment process to the needs of the company. Employers can quickly adjust the number of employees, which often changes very dynamically. Especially during periods of seasonal work, increased production or when demand for the product increases.

Lower recruitment costs

Further savings are related to the reduction of employee recruitment costs. The employer would have to run it from scratch, heavily burdening its own HR department and wasting a lot of time on recruitment. An experienced temporary employment agency has a database of suitably qualified and well-motivated employees. This is not a permanent recruitment, so it is fast.

Low risk when hiring temporary workers

An employment contract means many obligations related to long-term employment. If an employee does not perform their work or does not meet expectations, their employment can be terminated very quickly and another candidate can be hired in their place.

Employee testing

Temporary work gives an opportunity to both the temporary worker and the employer, who has time to assess skills and match the employee to the team. The candidate, on the other hand, has the opportunity to show his best side.

Focus on key issues

Hiring a temporary employee allows you to focus on key issues in the company. Less important tasks go to the hands of a temporary worker, and the more important and demanding ones go to full-time employees, who can fully focus on the task entrusted to them.

HR and payroll services on the part of a qualified agency

Another benefit is the savings resulting from the fact that the temporary worker is de facto employed by an employment agency. For this reason, it is the employment agency that deals with HR and payroll services for its employees and other formalities. The employer only bears the costs related to remuneration and the creation of working conditions.

Temporary work and social security – key information

Temporary work, like other forms of employment, is associated with insurance obligations for both the employer and the temporary worker.

A temporary worker, employed under a temporary employment contract, is obligatorily subject to social insurance, which includes:

These contributions are paid by the temporary employment agency, which is the formal employer.

In the case of employment under a contract of mandate as part of temporary work, sickness insurance is voluntary.

Temporary workers are also subject to compulsory health insurance, which means that they have the right to use medical care financed by the National Health Fund (NFZ).

In the case of civil law contracts, such as a contract of mandate, the insurance obligation depends on whether the person works under other employment contracts. In a situation where the contract of mandate is the only source of income, the employee is subject to full social insurance, including health insurance.

A temporary employment agency, as an employer of record, is responsible for registering a temporary worker with the Social Insurance Institution (ZUS) and paying the appropriate contributions.

Temporary workers are therefore entitled to social security on the same terms as permanent employees.

After the September flood, a state of natural disaster was declared in 749 towns and cities in Poland. A great clean-up and counting of losses is underway. The flood has caused multidimensional difficulties that affect the daily functioning of both employees and employers. This requires mutual understanding, flexibility and cooperation from both parties in order to minimize the negative effects and return to normality as soon as possible. What rights does an employee have during a flood? What are the employer’s obligations? We present the most important information and changes resulting primarily from the provisions amending the Act of 16 September 2011 on special solutions related to removing the effects of flooding.

Rights and obligations of a worker affected by flooding

Flood situation as a basis for justifying absence from work

Pursuant to § 1 of the Regulation of the Ministry of Labour and Social Policy of 15 May 1996 on the method of justifying absence from work and granting employees leave from work (Journal of Laws of 2014.11.24), the reasons justifying the employee’s absence from work are, m.in,

A flood situation is therefore the basis for justifying absence from work when the flood prevents the employee from reaching the workplace, e.g. due to flooding of roads or traffic disruptions. However, it is important that the employee immediately informs the employer about his or her situation.

For the time of excused absence due to flooding, the employee is entitled to an appropriate part of the minimum wage, determined on the basis of separate regulations, for a period not longer than 10 working days resulting from his or her working time schedule (Article 8(2) of the Act of 16 September 2011 on special solutions related to removing the effects of flooding, Journal of Laws of 2024, item 654). However, this provision does not apply to employees whose entitlement to remuneration for the period of excused absence from work due to flooding or to another form of compensation for lost remuneration on this account results from separate regulations.

Leave from work due to force majeure

According to Art. 148 (1). In the event of inability to perform work due to force majeure, the employee has the right to be off work for 2 days or 16 hours (applies to full-time employees; for a part-time employee, the time off is determined in proportion to the number of hours of work). For such absence from work, the employee receives a salary of 50%.

Leave from work is granted in urgent matters, e.g. family matters caused by illness or accident, if the immediate presence of the employee is necessary. Force majeure is an extraordinary, external event that could not have been predicted, but also impossible to prevent. This means that we cannot predict such an absence in advance.

The employer is obliged to grant the leave if the employee submits an application no later than on the day of taking the leave, provided that the conditions have been met. An application for exemption due to force majeure can be submitted in writing and electronically, or even by SMS. This is justified by the nature of the absence, which cannot be predicted.

Leave on demand for employees affected by flooding and additional leave for those struggling with the effects of flooding

According to Art. 167(2) of the Labour Code, the employee is entitled to 4 days of leave on demand in a calendar year. The amended Flood Act of 2024 increases the number of days of leave on demand by 4 days (i.e. a total of 8 days of leave on demand) for employees living in the flood area, to be used by the end of December 2024. The employee should report the leave no later than on the day it begins. Leave on demand is part of annual leave, so it is included in the total amount of leave to which the employee is entitled.

The employee has the opportunity to take a day off immediately. However, an employer may refuse to grant an employee leave on demand due to special circumstances that make the employee’s presence at work necessary for his or her exceptional interest to be protected. Leave on demand is part of annual leave and is subject to the same rules; Therefore, it is granted at the employee’s request with the employer’s consent. An employee cannot start leave on demand until the employer grants it. If it was not possible to submit the request before the start of the leave, the employee should complete the leave request, in the manner adopted in the given workplace, on the first day after returning from leave on demand.

In addition, employees whose home has been damaged by the recent flooding are entitled to 20 days of paid time off work, with 100% pay. The remuneration for this time can be partially covered by the Guaranteed Employee Benefits Fund. In order to obtain such support, the employer should submit an application through the provincial labour office competent for the place of business.

Childcare in the event of school, kindergarten or nursery closure

In accordance with the provisions of the Act on cash benefits from social insurance in the event of illness and maternity (Journal of Laws 2023.0.2780), when a nursery, kindergarten or school is closed unforeseen, an employee with sickness insurance is entitled to a care allowance for a child up to 8 years of age. In order to obtain an additional care allowance, the employee submits to the employer a statement on the unforeseen closure of the facility and an application for payment of the allowance on form Z-15. The childcare allowance is granted for each day of caring for a child in the amount of 80% of the basis for calculating the sickness benefit.

Leave – childcare under Article 188 of the Labour Code

This leave is available to every employee who brings up at least one child up to 14 years of age, regardless of the length of service and working time. The right to the exemption is granted until the youngest of the employee’s children turns 14. If both parents are employed, one of them can exercise the right. It is also possible for parents to divide and take advantage of each one day. Along with the application, the employee should submit to the employer a statement of no intention to use the sick leave by the other parent. The length of the leave from work for childcare is 16 hours or 2 days in a calendar year and is independent of the number of children meeting the age criterion and is cared for by the employee.

Additional rights of employees

At the employee’s request, the company may grant a leave of absence from work to deal with personal matters. According to Art. 151 § 21 of the Labour Code, the employee should work off such a leave from work, and the time worked off is not overtime.

The employer may also grant unpaid leave to the employee at the employee’s written request (Article 174 of the Labour Code).

Compensation during downtime during flooding

If the workplace is not functioning, the employer is obliged to pay remuneration for the downtime, even if the employee does not perform work during this time. According to Art. 81 of the Labour Code, an employee is entitled to remuneration for the time of non-performance of work, if he was ready to perform it and was hindered for reasons related to the employer.

The remuneration is due in the amount resulting from the employee’s personal classification, determined by an hourly or monthly rate (i.e. most often the basic salary). If such a component of remuneration has not been distinguished when determining the terms of remuneration (e.g. when an employee is paid on a piecework or commission basis), he or she is entitled to 60% of the remuneration. However, this salary cannot be lower than the minimum wage for work, which currently amounts to PLN 4300 gross.

Flood and changes in labour law

Pursuant to the special act (Journal of Laws, item 1473), an employee who cannot return to full-time work after a flood has the right to request a reduction in working time to a maximum of half time, and the employer (except in exceptional situations) cannot refuse to do so.

In addition, an employee affected by flooding cannot be posted outside the place of residence and ordered to work overtime.

It is also worth remembering that the provisions of the Labour Code provide that, for m.in period of the state of emergency and for the period of the next 3 months after its cancellation, the employer may issue an order to perform remote work, provided that the employee submits a statement in paper or electronic form immediately before issuing the order that he or she has the premises and technical conditions to perform remote work. It is worth noting that the employer has the right to revoke the remote work order at least two days in advance if the situation in the workplace improves.

Employee allowances for people affected by flooding

Employers can significantly help their employees affected by a natural disaster. This applies primarily to those employers who create a special fund for social assistance – the Company Social Benefits Fund (ZFŚS), which can be used to provide comprehensive assistance as part of social activities. In accordance with the regulations (Article 21(1)(26) of the Personal Income Tax Act), allowances received in the event of individual fortuitous events, natural disasters, long-term illness or death are exempt from income tax:

If the employer has not established the Company Social Benefits Fund and wants to support employees during the flood, it can pay the allowances from current assets.

Rights and obligations of employers during floods

Employee safety during floods

According to Art. 207 §§ 1 and 2 of the Labour Code, the employer is obliged to ensure safe working conditions, even in emergency situations, such as flooding. Employers should inform employees about all possible hazards, regularly monitor working conditions, assess risks and take appropriate measures, e.g. provide appropriate personal protective equipment if work in the plant is possible despite flooding. These activities are part of broader obligations under occupational health and safety (OHS) regulations.

Temporary assignment of other work during floods

The amended Act on special solutions related to the removal of the effects of flooding additionally provides that the employer may entrust the employee with the performance of work other than that resulting from the employment contract (i.e. change the scope of duties) if it is necessary in connection with the removal of the effects of flooding at this employer. In such a case, the employee retains the right to the previous remuneration, calculated in accordance with the rules applicable to the calculation of remuneration for the time of annual leave.

It is worth mentioning that no maximum period of such entrustment has been introduced, nor has there been a stipulation that the entrusted work should correspond to the employee’s qualifications. A temporary change in the scope of duties may apply not only to manual workers, but also, for example, to administrative employees.

Suspension of periodic examination obligations and longer deadline for periodic OHS training

The amended Act on special solutions related to the removal of flood effects (Journal of Laws, item 1473) suspends the obligations in the field of periodic inspections. The Act clearly specifies that after the end of the period specified in the regulations issued on the basis of Article 1(2), the employer and the employee are obliged to immediately resume the performance of the suspended duties referred to in paragraph 1 and perform them within a period not longer than 30 days from the date of the end of this period.

If there is no access to a physician authorized to conduct an initial or follow-up examination, such an examination may be carried out by another physician and an appropriate medical certificate may be issued (it expires after 30 days from the end of the period specified in the regulations). A medical certificate issued by another doctor is included in the employee’s personal file.

In the case of employees living in the flooded area, it is also allowed to conduct initial training in the field of occupational health and safety entirely via electronic means of communication (e-learning), with the exception of on-the-job training. The deadline for periodic OHS training has been extended to the 30th day from the date of expiry of the current regulations.

Financial support for employers

An employer who, as a result of a flood, has temporarily ceased to perform business activity or has serious financial problems, may apply for an interest-free loan from the Guaranteed Employee Benefits Fund (Article 23(1) of the Journal of Laws 2024.0.654). The funds obtained from this source can be used to pay salaries to employees and cover due social security contributions.

An employer who has maintained employment despite the destruction of part of the plant may apply for reimbursement of costs for maintaining current jobs. Such an application can be submitted to the labour office. Importantly, if due to the flood he does not pay the premiums on time, he will avoid penalties and interest. The relevant application must be submitted to the labor office by 31.12.2024.

In addition, entrepreneurs who suffered losses as a result of flooding will receive support in the amount of PLN 16,000 for each employee registered for insurance with the Social Insurance Institution (ZUS) or the equivalent of 75% of the average monthly income earned a year earlier. People running a sole proprietorship, seasonal activity, as well as employers can benefit from help.

Obligations of an employer employing Territorial Defence Forces soldiers and volunteer firefighters

In the context of the Homeland Defence Act, employers employing soldiers of the Territorial Defence Forces must take into account that soldiers may be called up to duty immediately. A similar situation applies to members of the Volunteer Fire Brigade (OSP). Pursuant to § 11 of the Regulation of the Ministry of Labour and Social Policy of 15 May 1996, the employer is obliged to release from work an employee who is a member of the Voluntary Fire Service – for the time necessary to participate in rescue operations and to perform duty (combating natural disasters and eliminating their effects) and for rest necessary after their completion, as well as – in the amount not exceeding a total of 6 days during a calendar year – for firefighting training. No remuneration is due for the time of the above sick leaves. If the employee takes the leave from work referred to above, the employer issues a certificate specifying the amount of lost remuneration for the time of such leave in order for the employee to obtain financial compensation from the competent authority.

Emergencies, such as flooding, require flexibility and cooperation between employer and employees. It is important to comply with the applicable law and to inform each other about the possibilities and limitations resulting from the situation. If in doubt, it is worth consulting the labour inspectorate or a lawyer specializing in labor law.

The National Labour Inspectorate has launched a special hotline for employees and employers from flooded areas, where experts provide answers to questions related to labour law in the context of the situation caused by the flood. The hotline is open from Monday to Friday from 9.00 a.m. to 3.00 p.m. at (22) 391 83 70.

Origin:

HR and payroll management in a company is a complicated process, carried out by an independent department in the company’s structure. In many cases, however, it is more advantageous to use outsourcing, i.e. outsourcing the management of HR and payroll processes to another entity. In this article, you will learn about the advantages of HR and payroll services provided by an external company. We will also point out its disadvantages so that everyone can decide for themselves what will work best in their case

What exactly is HR and payroll service?

HR and payroll outsourcing has recently been breaking through to the mainstream and is becoming an inseparable element of many modern enterprises in Poland. Running a medium or large company with a larger number of employees involves the need to complete many formalities and manage extensive documentation. After all, every employee must have a contract on the basis of which the salary will be paid. Someone has to calculate holidays and keep records of working hours.

What is more, the HR and payroll department also deals with calculating the amount of social security contributions and income tax advances for each employee. In the case of smaller enterprises, it is not enough to hire one person for this type of duties. It is not uncommon to have to build an entire department that will manage formalities related to employees on an ongoing basis, especially when employees are offered, for example, temporary work, employment on a B2B basis or based on a managerial contract.

HR and payroll outsourcing allows companies to focus on the most important areas of their business by handing over processes to partners. In such a case, the staff service and salary calculation are handled by external specialists, and not by the internal department, which can therefore focus on other activities.

This type of solution is very popular in very large enterprises, which are characterized by complex and complicated structures that are subject to various regulations. This does not mean that smaller companies cannot use outsourcing.

Business process outsourcing – how much does it cost?

Each valuation of HR and payroll services is carried out individually. The final cost is influenced by the scope of issues, needs and expectations of the client, but also by the specifics of the company that decides on such cooperation.

When looking for a new business partner, pay attention to the range of services they offer. Cost is of course important, but even more important are the activities that are part of the entire process.

Sometimes a low price results in a narrow range of services, and additional important tasks will most likely be paid extra in such a situation. A low price can also mean low quality of service or no guarantee that the activities will be effective. In our opinion, this is not a game worth the candle, and such cooperation can be really very risky.

So how do you choose the right company? First of all, you need to estimate what costs your company currently incurs for HR and payroll services. We know that the employer does not always know exactly what the real expenses related to this are, and this applies to many departments. However, this information is essential. The costs of running a department include not only salaries for employees, but also workplace equipment, access to appropriate technologies and programs to help conduct HR and payroll activities.

What services does HR and payroll outsourcing include?

People dealing with such responsible tasks should have appropriate knowledge and education, especially in the field of accounting and labor law. After all, they are often responsible for providing information about employment conditions and answering questions from the hired people. Any mistake or oversight can have serious legal and financial consequences. To ensure that their activities do not cause problems for the company, it is extremely important that employees of this department regularly refresh their knowledge, e.g. during courses and training provided and paid for by the company.

An outsourcing company deals with the same issues, but it serves more than one company and has many HR and payroll specialists with appropriate education and regular updates of their knowledge. It is not uncommon for outsourcing companies to be additionally audited by external specialists to be able to provide the best quality services.

HR and payroll outsourcing includes all tasks resulting from HR and payroll services. Professional companies with extensive experience offer comprehensive services for tasks such as:

Often, HR and payroll outsourcing also means providing services such as ECP services, assistance in organizing health and safety training, or conducting recruitment processes for new employees from A to Z.

Advantages of outsourcing HR and payroll services

Outsourcing is a solution that has many advantages, which is why companies from almost all industries decide on it. It eliminates the need to have an HR and payroll department in the company’s structure, thanks to which the employer’s costs are reduced. There is no need to recruit HR and payroll specialists, which also naturally reduces costs. There are also no expenses related to the payment of courses or training for employees of the financial department, as well as specialized computer programs.

By entrusting the outsourcing company with the custody of documentation, the owner can also recover the time that he has so far put into controlling documentation and archiving. Responsibility for formal matters rests with the external entity. Companies of this type regularly present reports on their activities and prepare reports, thanks to which it is easier for business managers to control the financial situation.

What is more, HR and payroll outsourcing is an opportunity to use the services of the best consultants and specialists, without having to pay their time “exclusively”. In addition, your company is guaranteed “smooth operation”, because a specialized external company employs many employees, even if several of them take a vacation, it will not interfere in any way with the operation of your company in the HR and payroll area.

Reducing operating costs is not everything. HR outsourcing can result in greater processing capacity of current employees, who can focus on their normal tasks. Outsourcing companies specializing in a given field have extensive experience, which allows us to believe that they will do their job in a professional manner.

The use of external resources and the knowledge of specialists will increase the awareness of the company’s employees. An external company and its wide range of services will enable the development of standards that are normally developed over many years.

Greater efficiency is another advantage of outsourcing. We have already mentioned that outsourcing specialized tasks will allow your employees to focus on their most important tasks. The introduction of outsourcing also means optimization of the functioning of the entire company. The use of specialist knowledge will certainly contribute to the development of the entire company and its efficiency.

Other advantages of HR and payroll outsourcing:

Disadvantages of outsourcing HR and payroll services

Despite numerous advantages, outsourcing is not without its drawbacks. The biggest one is that the company becomes partially dependent on an external entity. In the case of terminating cooperation, it will be more difficult to introduce people to the company’s affairs than if you had your own department. The disadvantage of outsourcing is also that with the termination of cooperation, access to specialized staff is lost. In addition, some companies dealing with HR and payroll services may also inflate rates for the services provided, which makes it more profitable to create your own department in the company.

However, all these disadvantages are related to the potential termination of cooperation or finding a dishonest company, and not to the outsourcing itself. However, when choosing a trusted partner to whom you want to entrust an important task, which is HR and payroll services, the business owner has nothing to fear.

Business process outsourcing is also a desire to reduce costs, which can be a trap for the company. The desire to cut costs to the limit can affect the quality of the services received. When choosing a partner to work with, be guided not only by the price, but also by the knowledge and experience they can offer. A wrong approach to process outsourcing can quickly overshadow the benefits of such a solution.

Keep in mind that delegating some tasks to external companies may result in less control over the processes that will take place without your participation. There is no denying that this is a kind of threat resulting from outsourcing services. Therefore, the choice of an outsourcing company must be well thought out.

You also have to take into account that the beginning of cooperation can be a bit chaotic, and the lack of knowledge in some topics on the part of external companies is nothing exceptional. Some processes in your company may be unclear, and various misunderstandings may arise in connection with them. These, however, will be clarified during the talks.

Summary

When deciding to delegate some processes, remember to do a good research on the market. Knowing the pros and cons of outsourcing, you know that there are many more benefits of such a solution. Before making a decision, analyze each pros and cons again so that the choice is fully justified.

The amendment to the Labour Code on calculating the length of service, developed by the Ministry of Family, Labour and Social Policy, is currently under consultation. The purpose of the changes is to equalize the opportunities for employees by expanding the list of periods that will be included in the length of service.

The new regulations cover, among m.in, periods of running a business, suspending business activity in order to take care of a child, performing a contract of mandate and cooperation with a person running a business. Periods of remaining a member of agricultural production cooperatives and agricultural circles will also be included. Confirmation of these periods will be handled by the Social Insurance Institution, and in the case of work abroad – the general rules of evidence will apply.

The new regulations are aimed at ensuring that people who did not have a choice of the form of employment will obtain the same rights as full-time employees. They will be able to take advantage of longer holidays, jubilee awards and seniority allowances. For example, an employee with 7 years of service, after crediting the additional 4 years under contracts of mandate, will be entitled to 26 days of leave instead of 20.

The changes will come into force from January 1, 2026.