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Adoption of the law reducing the working time of disabled workers
The lower chamber of Polish Parliament has voted a law restoring a rule that the working time of
disabled persons of severe and moderate degree of disability may not exceed 7 hours per day and 35
hours per week.
Up to now, maximum working time for such persons amounted to 8 hours per day and 40 hours per week,
however they could work less on condition of obtaining a medical certificate justifying such reduction in
working time. From now on, it won’t be no longer necessary to obtain such medical certificate.
The new law will enter into force on July 16, 2014.
Bankruptcy and reorganization law
The lower chamber of Polish Parliament has amended « Bankruptcy and reorganization law » on June
26, 2014. This amendment facilitates declaring one personally insolvent. From now on, and in
exceptional circumstances, it will be possible to declare one’s personal insolvency even when the concerned
person does not file their insolvency motion in due time, or when the false or incomplete data are indicated
in such insolvency motion, and furthermore when their activities are qualified as effected to the detriment of
its creditors, or even when they do not fulfill their obligations.
Moreover, the law provides for reduction of procedure costs: from now on, costs paid at the beginning of
personal insolvency proceedings will amount to PLN 30 (instead of PLN 200 up to date). Also, the legislator
has provided for the possibility to ask for a State loan for this purpose, either repayable from the debtor’s
liquidated assets, or fully cancelled in exceptional circumstances. In case of credible but insolvent debtors, it
will also be possible for the court to state on the debtor’s bankruptcy without him having to pay his creditors
in exceptional situations such as disability or illness.
This law has been recently transferred to the higher chamber of Polish Parliament. We will inform you on
further developments of this law amendment in the future issues of our Newsletter.
Amendment of the law facilitating running the business activity
On June 26, 2014, the lower chamber of Polish Parliament has also voted an amendment of the Law on
the National Court Register and of some other laws. This amendment aims at making carrying the
business activity easier by reducing up to 7 days the waiting time for launching the business activity.
From now on, waiting time for the assignment of the tax identification code NIP and of the statistic
identification code REGON for persons registered with the National Court Register will be shorter, such
assignment of ID codes occurring thanks to an automated IT data transmission process at the very moment of
registration of such person, between the National Court Register and the National Taxpayers Register
(Centralny Rejestr Podmiotów Krajowej Ewidencji Podatkowej), as well as between the National Court
Register and the Register of National Statistics Office (Ewidencja GUS). Assigned ID codes will then be
immediately registered back with the National Court Register. This will allow to the court to avoid
adjudicating on this matter. Within such a context, a concerned person may launch their business activity as
of registration with the National Court Register.
Thus, a person willing to launch their business activity will only have to apply for registration with the
National Court Register. Such data as they will file with the National Court Register will constitute their
basic data file available also to other authorities (tax authorities, Central Statistics Office, Social
The legislator expects this law to enter into force on December 1, 2014.
KKS LEGAL have the pleasure to announce the recent publication of the first bilingual version in Polish and French of the Polish Labor Code with the Act on special principles for terminating employment with employees for reasons not attributable to employees, prepared by the editor C.H.Beck in cooperation with our law office and with our French colleagues from Lmt Avocats law office based in Paris, both members of the international network PANNONE LAW GROUP. For several years, KKS Legal has provided complex legal assistance to French investors in Poland, both in the phase of setting their businesses and further on, in the every-day business issues. By translating the Polish Labor Code into French, we wanted to contribute to better understanding of the Polish labor law by the French investors in Poland, but also by the French-speaking employees working in Poland, thus facilitating their legal relationships.
KKS LEGAL associated in the PLG International Lawyers.
KKS LEGAL associated in the PLG International Lawyers to which our Office belongs was held in London from June 7 to 11. The meeting was organized by Pritchard Englefield Law Office. The working session covered, among others, the institution of trust in a number of law systems, electronic documents as proofs in legal proceedings, and the consequences of transfer of a workplace to another employer. During the informal section of the event, we all took part in an official dinner combined with the performance of string musicians, organized by one of the partners of Pritchard Englefield Law Office.
An amendment to the Act on protection of employee claims in the event of employer’s insolvency has
entered in force.
Amendments to the Act, aiming at improvement of employees’ situation in case of their employer’s
bankruptcy, have entered in force on July 26, 2014. According to new legal provisions, employees’
protection starts whenever the foreign court starts bankruptcy proceedings, followed by further bankruptcy
proceedings started by a Polish court. When such further bankruptcy proceedings are intended in Poland
against the Polish entrepreneur, a payment from the Guaranteed Employee Benefits Fund may then be made.
Previously, Polish law did not provide for such protection.
Public Procurement Law
Lower Chamber of the Polish Parliament passed an amendment to the Public Procurement Act
On July 25, 2014, Lower Chamber of the Polish Parliament passed an amendment stating that the
price shall no longer be the only criterion of selecting the best bid, and that from now on, the bidding
economic entities shall be obliged to employ their employees by virtue of a full time employment
agreement. From now on, the lowest price criterion shall only be determining when the subject matter of a
given tender consists in services either easily available on the market, or subject to well defined quality
standards. Otherwise, the contracting (awarding) authority will be obliged to justify their award.
The Public Procurement Act also obliges the President of the Public Procurement Office to issue lists of
good practices and document templates, to be used by contracting authorities. According to legal provisions,
whenever the offered price is considered to be a dumping price, a bidder will be obliged to prove that the
price is not a drastically low one.
Furthermore, from now on, employers shall be obliged to estimate their bids including the cost of labor based
at least on the minimum wages. This should be a mean of prevention of the illegal working without
retirement pension and social insurance coverage.
We shall keep you informed on further developments of the legislation works, including on when this Act
enters in force, in the following issues of our Newsletter.
New Deregulation Act enters into force
On August 10, 2014, large portion of provisions of the second part of the Deregulation Act have entered into force.
This Act applies to 96 professions, currently requiring a public license in order to be practiced, including especially architects, town planners, civil engineers, as well as accountants performing for third parties, and tax advisors. Furthermore, these changes apply also to professions connected with the financial market and raw materials market.
Revision of the Accounting Act
On August 5, 2014, the President of the Republic of Poland has signed the Act dated July 11, 2014, amending the Accounting Act.
This amendment aims mainly at transposition of the Directive 2013/34/EU of the European Parliament and of the Council dated June 26, 2013, on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings into the national law. The Directive 2013/34 contains provisions allowing the Member States to simplify financial reporting rules for micro-units, through allowing such units to draw their annual financial statements in a summarized form, and to release them from the obligation to draw up the notes to the financial statements and the Director’s report on the Company’s activity, however on condition of inserting some of these information into the supplement.
As a rule, the amended Accounting Act will first apply to the annual financial statements for the financial year closed after this amendment enters into force, which will occur on September 5, 2014.
The President of the Republic of Poland has signed the amendment of the Act on the National Court Register and on the amendment of other laws
On August 12, 2014, the President of the Republic of Poland has signed the amendment of the Act on the National Court Register aiming to make business running easier by reducing to 7 days the time of delay between registering and the launch of operations. Adopted issues are due to simplify the rules of the so-called “single-counter“ procedure.
This Act is expected to enter into force on December 1, 2014.
It is one of the amendments we described in the previous edition of our Newsletter.
KKS LEGAL IN THE PLG
Kancelaria Prawna Kunert, Kożuszko, Sanak
KKS LEGAL Sp.k.
Polska 00-680 Warszawa
ul. Żurawia 45
tel. +48 22 594 23 23
fax. +48 22 594 23 24
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project and realisation: Krzysztof Wronowski