TGC Corporate Lawyers Legal review – January 2023

January legislative changes and interesting judicial decisions. Review prepared by TGC Corporate Lawyers.

1. Making entries in the Central Register of Beneficial Owners

In connection with the amendments to the Act on Counteracting Money Laundering and Terrorist Financing, the deadline for updating entries in the Central Register of Beneficial Owners has been extended. From 10 November 2022, entities have 14, not 7 days to update entries in the CRBO. Also, newly established entities that have just been entered in the National Court Register have 14 days to make an entry in the CRBO. We would like to remind you that Saturdays and public holidays are not included in those deadlines.

2. Employers to repeat automatic enrollment to the PPK

As of 1 April 2023, employers will have to enrol and make payments to PPKs for employees who have previously submitted a declaration of resignation from the scheme unless they repeat the said declaration. This is because the enrolment procedure for Employee Capital Schemes is repeated every four years and employers are required to automatically enrol employees who has not submitted declarations of resignation.

By 28 February 2023, the employer must inform employees who have submitted a declaration of resignation from the PPK program about the resumption of contributions to the PPK from 1 April 2023. 28 February 2023 is also the last day on which declarations of resignation from the PPK program submitted so far apply. The employee has the right to resign from making payments to the PPK again by submitting a new declaration of resignation, but for this declaration to be effective, it must be submitted after 28 February 2023.

3. Possible changes of PKD codes 

On 4 January 2023, a draft amendment to the Act on Public Statistics along with a draft regulation appeared on the government website. The planned changes result from the EU position, according to which changes of PKD (Polish Classification of Economic Activities)codes are needed in connection with development of new activities, as well as the need to systematize PKD codes at the EU level. However, the changes are to apply only to certain PKD codes. Traders will be obliged to update them within 2 years from the date of entry of new PKD codes, otherwise the codes will be updated automatically on the basis of special provisions.

4. Amendment to the Labour Code adopted by the Sejm

The Sejm rejected all amendments to the draft amendment to the Labour Code proposed by the Senate. The act is now waiting for the President’s signature. The new regulations will enter into force after 2 months from the date of publication of the signed amendment.

The biggest change is the introduction of remote work to the Labour Code and allowing the employer to control the sobriety of employees.

Remote work has been defined as the performance of work entirely or partially in a place indicated by the employee and agreed with employer, including the employee’s place of residence.

The employer will be able to order the employee to work remotely when concluding the contract or during the employment, and if remote work is agreed during the employment, both parties will be able to submit a binding request to return to the previous working model.

Learn more: Remote work in the Labour Code. The act awaits the President’s signature

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