The provisions implement EU Directive 2014/67/EU of May 15 2014, which enforces Directive 96/71/EC on the secondment of employees to provide services. The Act regulates, among other things, the obligation for foreign employers to provide detailed information about employees delegated to work in Poland to the National Labour Inspectorate as well as to ensure the proper conditions of employment of posted workers.
The scope of the foreign employer's obligations includes, inter alia:
- Submitting a detailed statement on the posting of workers to the National Labour Inspectorate;
- Appointing a person staying in Poland as an intermediary between the employer and the Inspectorate;
- Keeping the chosen employee documents in Poland; and
- Making available the required documents, together with their translation into Polish, to the inspectorate within 5 days of a demand.
In the case of the secondments running on June 18 2016, the foreign employer is obliged to comply with the obligations by September 18 2016. Failure to fulfil the obligations will subject the employer to a fine of between PLN 1 ($0.26) and PLN 30.
The foreign employer must ensure that the employee's working conditions in Poland are not less favourable than those applicable under the Polish Labour Law. In particular, it refers to working hours, the length of annual leave, minimum pay for work, allowance for overtime work, health and safety at work, equal treatment and non-discrimination.
The Act refers also to joint and several liability in respect to overdue salary on the foreign employer and contractor (e.g. Polish party), who entrusts construction works, as well as to the rules of the execution of penalty payments imposed abroad.
It is worth mentioning that in recent months, the administrative courts have adopted a new approach regarding the taxation of accommodation and another benefits provided to posted employees. The courts have confirmed that such benefits may not constitute taxable income for employees if some conditions are met.