Author: kancelaria | Kancelaria LBKP Legal

Labour Code amendment September 2019

Posted on 18 November 201911 May 2022 by kancelaria

The amendment to the Labour Code that came into force on 7 September 2019 introduced significant changes in employee rights. They are summarised below with information how they will affect the rights of employees and obligations of employers.

This Labour Code amendment covers:

Discrimination and equal treatment – the amendment opened a list of the so called discrimination factors. This means that any kind of unequal treatment of employees that cannot be justified by objective reasons may be treated as discrimination;
Workplace bullying – with new rules employees may claim damages also during the employment period, and not after its termination, as was the case before;
Special rights of employee’s immediate family – this group were given some of the special parental entitlements, including:
- - protection from dismissal during maternal/paternal leave;
  - option to use annual leave immediately following maternal leave (employer will have to approve such annual leave),
  - should the contract be unlawfully terminated during the protection period, the right to claim remuneration from the employer for the time without work (after return to work);
Work certificates:
- - period to request correction of a work certificate was extended from 7 to 14 days;
  - the time when work certificate must be issued to the employee was specified and generally it must be the date of termination or expiration of employment,
  - late provision of work certificate is now an offence subject to a fine from PLN 1,000 to 30,000;
  - the list of claims of employees against employers was expanded (demand to issue a work certificate or determine the entitlement to such certificate);
Expiration of claims arising from employment – courts will not consider expiration of employee’s or employer’s claims automatically. As a result, expiration of claims will have to be specifically raised in court.

The above changes are generally positive – in most part they are specifying rules that in the past gave rise to doubts in their interpretation. At the same time, they do not actually impose any new obligations on employers related to the above entitlements. Obviously, as an employer you will have to adapt your internal regulations (like employee handbooks) and some other documents (work certificate – the instruction regarding the option to have it corrected).

Author:
Natalia Wojciechowska, Legal Adviser

First penalty imposed on a public entity for GDPR infringement

Posted on 18 November 201911 May 2022 by kancelaria

The President of the Personal Data Protection Office imposed the first penalty for GDPR violation on a public entity – the Mayor of Aleksandrów Kujawski. The Mayor has to pay PLN40,000 fine and remedy the infringement within 60 days. The main reasons for this decision was failure to enter into data processing agreements and storage of certain data, including asset declarations, longer than is allowed under the law.

No processing agreements

The Mayor failed to enter into processing agreements with the company hosting resources of the Municipal Office’s Public Information Bulletin (BIP) on its servers. No such agreement was concluded with another entity that provided software for BIP creation and maintenance services related to BIP. Thus, the President of the Office found that the Mayor disclosed personal data without legal basis and therefore violated the principle of lawful processing (Article 5.1(a) GDPR) and the principle of confidentiality (Article 5.1(f) GDPR).

Exceeding lawful storage period

The audit found that BIP website contained, among other things, asset declarations from 2010, while their prescribed storage period is 6 years, which in the opinion of the President of the Office is stipulated by sectoral rules. The Mayor therefore violated the principle of storage limitation (Article 5.1(e) GDPR).

Other infringements

The investigation also found irregularities in security of materials from Municipal Council meetings. The Office only stored them on a dedicated YouTube channel and did not make any backup copies of those recordings, which increased the risk of permanent loss. The risk of publication of Municipal Council meetings recordings on YouTube only was also not analysed. So the principle of integrity and confidentiality (Article 5.1(f)) and the principle of accountability (Article 5.2) were violated.

The principle of accountability was infringed also because of gaps in the register of processing operations. It did not indicate all data recipients or the planned date of data erasure for certain processing operations.

Amount of the fine

According to the President of the Office, the amount of the fine was affected by the Mayor’s refusal to cooperate with the authority during the audit, and failure to remedy the infringements. As a result, the President of the Office found no grounds to reduce the fine which was set a relatively high level, i.e. 40% of the maximum rate for the public sector.

The fine imposed on the Mayor of Aleksandrów Kujawski is the fourth fine ordered by the President of the Personal Data Protection Office for GDPR infringements, but the first one imposed on a public entity. This clearly shows that public institutions are not exempt from the obligation to protect personal data and they will be subject to the same scrutiny as private sector. Regardless of the sector where the fined entity operates, conclusions from the justification of the decision are the same for all data controllers – data processing without legal basis (also without a processing agreement) is deemed by the President of the Office one of the most serious violations, just like data storage for extended periods, and any irregularities in this regard may cause serious consequences.

You will find full communication by the President of the Office at: https://uodo.gov.pl/pl/138/1240,
and its decision in full at:
https://uodo.gov.pl/decyzje/ZSPU.421.3.2019.

Author:
Natalia Wojciechowska, Legal Adviser

#madeinwroclaw 2019

Posted on 28 October 201911 May 2022 by kancelaria

#madeinwroclaw 2019 consisted of 1 day, 3 thematic blocks (PEOPLE, CHANGE, CHALLENGES), 500 participants and over 20 speakers and panellists. Wrocław IT Sector 2019 Report was also presented. We simply had to be there – IT industry is our specialty. We were happy to find that many comments made by the speakers correspond to what we see in our everyday work.

Market characteristics

We’ve got about 36,000 IT specialists in Wrocław. For comparison, production employs about 50,000 people. This is interesting, as production is also important for Wrocław, but in principal it requires much more human resources. Our city educates about 15,000 IT students every year. This means that we’ve got great access to specialists in this field. One of the speakers concluded that a new player on the market employing 500 people would not affect the competitors.

Wrocław IT industry serves in majority international firms (66%). The largest number of projects are for the finance sector (because of #PSD2?), other IT providers (subcontracting), and manufacturing.

The Wrocław IT Industry 2019 Report is available in full HERE.

Direction for development

Because IT companies operate on the global market, they should strive towards tightening local ecosystem and cooperation. Working together will bring better results than aggressive competition. The models of acquisition and retention of specialists are becoming important – this includes understanding the needs of people coming onto the job market. Many of them are completely unmoved by the methods or the language of recruitment (in particular use of “hip language”) or additional benefits. One of the unwanted practices are attempts to organise free time of staff or team building events – they rather separate work from their private lives.

IT industry firms must strike the right balance of authoritarian and democratic approaches in their management models – with dominance of democratic methods (“enlightened despotism”?). This is crucial in this industry, as it requires creativity and opportunities for self-fulfilment. Other important things are adaptation of the management model to the business development stage, ability to ignore communication noise, and going analogue at the right moments.

Wrocław is still a long way away from becoming a Silicon Valley (Krakow is another contender with robust IT sector), but we’ve got strong base and promising prospects. What stands out are projects using artificial intelligence (AI) in diagnostics and health care – to use the words of one of the speakers: AI will not replace doctors, but doctors who use AI will replace those who don’t. I think the same may become true for specialists in many different industries, including law. 😉

Many thanks to #madeinwroclaw 2019 organizers and all speakers.

Author:
Grzegorz Leśniewski, Attorney-at-Law

Split payment (SP) – the basics

Posted on 17 October 201911 May 2022 by kancelaria

Obligatory split payment as of 1 November 2019

Split payment (SP) mechanism may be used voluntarily already. It was to be compulsory for some goods and services as of 1 September 2019. However, on 9 August 2019 amended Act on Goods and Services Tax was adopted. It set a new effective date of the rules on the obligation to make payments using the split payment (SP) mechanism. The President signed the Act and the start date of obligatory split payment was postponed to 1 November 2019.

What will change on that date?

Transactions subject to the obligatory split payment

The obligation to use split payment method will not apply to all transactions, but only those that will meet certain criteria jointly:

when gross value of the transaction is at least PLN 15,000.00, regardless of the number and value of individual payments; and
when the transaction concerns goods or services specified in the schedule to the Act (including: fuels, steel, steel products, coal, silver, gold, platinum, investment gold, aluminium, lead, zinc, copper, jewellery, electric machinery and equipment, computers, tablets, smart phones, consoles, HDDs and SDDs, television sets, cameras, car and motorcycle parts, waste and recycled materials of various types, construction services).

In other transactions (i.e. lower value or not included in the list in Schedule 4 to the Act) use of split payment will be still voluntary.

How to issue an invoice considering split payment?

Invoices issued for transactions subject to split payment obligation are to include in addition to standard obligatory information the following phrase: “split payment mechanism”. This is a clear message to the customer that payment in this transaction should be made in the form of split payment.

Non-compliance with that obligation may result in the assessment of additional tax at 30% of the tax due for the transaction (i.e. 30% of VAT value at the rate applicable to the given transaction), unless, despite the invoice not containing the phrase: “split payment mechanism”, the customer will use split payment anyway.

Change of the model of split payment application

Additionally, the amendment also introduces other changes and the main ones include:

option to use funds in the special VAT account not just to pay VAT and VAT in invoices from suppliers, but also other liabilities such as:
1. income tax;
2. excise duty;
3. customs duties;
4. import VAT;
5. social insurance contributions;
paying advances before invoice is issued also in the form of split payments;
option to include amounts due under more than one invoice in one split payment instruction.

Overview

The effective date of the rules on obligatory use of split payment mechanism has been postponed. Funds kept in special VAT account may be allocated to cover other, strictly defined liabilities. This gives more options in the use of those funds. For example, when VAT due is lower than the amount in the special VAT account. New regulations will enter into force two months later. As a consequence market participants have more time to prepare for the implementation of the split payment mechanism.

Author:

Joanna Szumiło, Attorney-at-Law

White list of VAT-registered taxpayers available as of 1 September

Posted on 17 October 201911 May 2022 by kancelaria

As of 1 September 2019 the website of the Ministry of Finance features a white list of VAT-registered taxpayers – HERE. It contains, among other things, company bank accounts notified to the Tax Office and allows verification of the status of your business partner. Until the end of 2019 it is to be a “test” project. From the beginning of January 2020, payment of any amount over PLN 15,000 by a business to another business that is not on the white list will be sanctioned by the inability to treat such payment as a tax-deductible expense. It may also expose you to joint and several liability with the seller for VAT (this is an issue of due care in counterparty verification).

Worth to remember

1. Currently the white list is not fully functional and it contains some errors – not all notified accounts are already in the database, some data is incorrect. However, companies already use it to verify their business partners, so you should check whether your organization is recorded correctly.

2. If a company issues invoices for amounts exceeding PLN 15,000, it has to hold a company bank account and make sure that it has been notified to the Tax Office. Your customer may already hesitate when making a bank transfer, and as of January 2020 they will most likely refuse to pay.

3. New accounting procedures must include:

– verification of counterparties that are VAT-registered taxpayers against the white list (as of January 2020, but we would suggest you start now to develop this new habit);

– attaching a printout from the white list from the website of the Ministry of Finance to each invoice over PLN 15,000.

Author:

Grzegorz Leśniewski, Attorney-at-Law

Board of Directors – role, characteristics, competences

Posted on 17 October 201911 May 2022 by kancelaria

We have written about simple joint-stock company (PSA) on the blog HERE. Depending on how you form the articles of association of a PSA, its authorities may include:

general meeting (of shareholders) – always;
management board – alternative to board of directors (either board of directors, or management board);
board of directors – alternative to management board (either management board, or board of directors)
supervisory board – optional and only if the articles of association stipulate existence of the management board (the existence of the board of directors excludes supervisory board).

We explain here the function of the board of directors – one of the “novelties” in the context of a PSA.

Board of directors – new type of company authority

We are all familiar with the general meeting, management board, and supervisory board. The role of a board of directors needs some explanation. In a simple joint-stock company (PSA) the board of directors performs both the executive and supervisory functions – in accordance with new Article 300⁷³§1 of the Code of Commercial Companies “board of directors manages the company, represents the company, and supervises management of the company matters”. So it combines the functions of the management board and supervisory board.

Board of directors may be composed of one or more directors who are by default appointed, dismissed and suspended in their duties by shareholders through resolutions. However, articles of association may stipulate a different mode and procedure of director appointment. For example, directors may be appointed by a shareholder named in the articles.

Representation

As mentioned above, the board of directors represents the PSA. When the board of directors is composed of one director, such director is authorised to solely represent the company and to make declarations of will on behalf of the company (including to enter into contracts). However, in case of more directors, PSA may be represented by two directors jointly or by one director jointly with an authorised signatory [prokurent]. Obviously this issue may also be regulated differently in the articles of association.

On the subject of authorised signatories – appointment of an authorised signatory requires consent of all directors, however, they may be dismissed by any one director.

Resolutions of the board of directors

The board of directors, as a collegial body, makes decisions through resolutions. Adoption of resolutions requires quorum of half of the number of directors in office. Resolutions are adopted by an absolute majority of votes. Both the quorum and the majority required to adopt resolutions may be modified in PSA’s articles of association.

Executive and non-executive directors

When the board of directors is composed of more than one director, all or some (save those explicitly listed in the legislation) business management responsibilities may be delegated to one or some directors. Delegation of those responsibilities may be stipulated in the articles of association or regulations of the board of directors. The board may also assign competences to its members by way of a resolution. The new rules introduce here two new terms:

executive director;
non-executive director;

Executive directors are directors who are entrusted (by articles of association, regulations of the board of directors, or resolution of directors) with some or all business management responsibilities. An executive committee, composed of executive directors only, may be appointed to perform business management for the company.

Non-executive directors oversee company management. A board of directors committee may be created to carry out ongoing supervision of the company management. It is composed exclusively of non-executive directors. Specific duties of non-executive directors include:

review of the fairness and accuracy of reports referred to in Article 300⁸²2.1 of the Code of Commercial Companies, namely the report of the management board on the company’s activities and financial statements; and also
presentation of an annual written report on the outcomes of that review to the general meeting.

Relationship of the director and PSA

The most important issues related to company representation also include company representation in relations with its directors. The new rules offer two approaches – in the contract between the company and the director and in any dispute with the director the company may be represented by:

attorney appointed by a resolution of shareholders;

non-executive director acting on the basis of a resolution of the board of directors adopted by non-executive directors only.

Those rules are not applicable when the director (being a party to the contract in question or a dispute with the company) is also the sole shareholder of the company. In such case, in accordance with Article 300⁷⁹§ 4 sentences 2 and 3 of the Code of Commercial Companies: “Legal transaction between such shareholder and company represented by them requires the form of a notarial deed. The notary notifies registration court of each such legal transaction through an ICT system.” This solution corresponds to the regulation in Article 379.2 of the Code of Commercial Companies concerning situations where management board member is also the sole shareholder of a joint-stock company.

Board of directors starting point

The rules on the board of directors will enter into force on 1 March 2020. Only after that we will see how the new type of company authority will work in practice and how simple joint-stock companieswill create their authorities and their roles.

Author:

Joanna Szumiło, Attorney-at-Law

Zero PIT for young people – who and when will benefit from tax exemption

Posted on 17 October 201911 May 2022 by kancelaria

1st August 2019 the zero PIT for young people has become effective. This is a new, special personal income tax (PIT) benefit for young people. Below we answer the question what you need to do to use this exemption – for yourself or for your young employees / contractors.

Who can “pay” 0% income tax?

Income tax exemption applies to those under the age of 26 who earn income under:

employment contract,
cooperative employment,
service contract,
work under contract,
contract of mandate.

What’s important, zero PIT does not applyto contracts for specific task [umowa o dzieło] or business owners.

How much can you gain?

The new rules apply to those taxpayers whose income in the financial year is below the stipulated threshold. In 2019 it is PLN 35,636.67 (i.e. 5/12 of the annual limit), and as of 2020 it will be PLN 85,528.00.

If your earnings or the wages of your employee exceed those thresholds, only the excess will be taxed according to the applicable tax rate. In such case you are also entitled to take advantage of the tax-free amount.

The number of contracts or the number of employers is not relevant for eligibility for this exemption. So there is only one condition: total earnings from all sources must not exceed the allowed threshold.

What should you do for zero PIT to be applied and to receive/pay out higher wages?

For the employees/contractors to receive higher wages starting from August (i.e. without the standard income tax withholding), they must submit a statement to their employer or principal that their income is subject to PIT exemption in full as it does not exceed the threshold set out in the preceding paragraph. Template of such statement is available on the website of the Ministry of Finance HERE.

If you employ a person who complies with all the above requirements, you can refrain from withholding income tax in 2019 only after receiving relevant statement by that person. In 2020 such statement will not be required – exemption will apply automatically by virtue of law.

Those who miss the deadline for the statement in 2019 can claim tax refund under this benefit in their annual statement.

Author:
Natalia Wojciechowska, Legal Adviser

Simple Joint-Stock Company – a new type of company in Poland

Posted on 8 August 201911 May 2022 by kancelaria

Simple Joint-Stock Company – a new type of company in Poland

Since 1^stof March 2020 there will be a new type of company possible to form under Polish law – a simple joint-stock company (PL: prosta spółka akcyjna– “P.S.A.”) especially dedicated to start-ups and new-technologies-oriented enterprises.

Idea – simplifying

A simple (or simplified) joint-stock company is not a thoroughly new concept. Similarly called entities can already be created under some other European law systems (e.g. France: Société par actions simplifiée – “SAS”, Slovakia: jednoduchá spoločnosť na akcie – “JSA”). However, the rules governing those companies differ in each country. And the Polish idea of the company is exceptional.

Target – start-up market

The P.S.A. is designed to ensure the further development of start-up market, allowing for new technologies to be vastly used while forming and running the company. The objective is to make it easier for new ideas to obtain funding from investors and for investors to invest their money in start-ups in a simple and relatively secure way.

Blockchain – decentralised registry of shareholders

One of the leading new technologies to help ensure the purpose of new regulations may become blockchain. Decentralised registry was expressly indicated and discussed in a document explaining grounds for new law regulations (amendment to Polish Code of Commercial Companies introducing the P.S.A.). Blockchain is considered a way to keep the registry of shareholders. It may lead to tokenization of shares and forcing further law changes to make tokenization legal in Poland.

Basics – low entry requirements and technology-driven running

Remaining basic characteristics of simple joint-stock company in Poland regard, among others:

low capital requirement – starting from 1 PLN;
possibility to form the company through the Internet (even using a template articles of association published on government websites);
possibility to adopt resolutions via e-mail and/or videoconference (even when the shareholders are scattered all over the world – they do not need to be in Poland);
possibility to be easily transformed into a company listed on the stock exchange;
possibility to take-up the shares in exchange for work;
possibility to create a company governing body (the board of directors) merging the competencies of both – the management board and the supervisory board;
simplified company’s liquidation procedures.

The future – new company type, new hope

The most promising features seem to be low entry requirements, easy fund raising for start-ups, simplified procedures of taking-up and selling the shares and widely spread use of new technologies, especially openness for blockchain. How the P.S.A. will operate in practice is something to look forward to with high hopes.

Author:
Joanna Szumiło – attorney at law

Criminal liability for document photocopy or scan?

Posted on 25 July 201911 May 2022 by kancelaria

The new Act on Public Documents stipulates criminal liability (up to 2 years of imprisonment) for production, offering, selling and storage with intent to sell of replicas of public documents (such as identity cards, driving licences, enforcement orders). Does it apply to photocopies of identity cards?

Can identity cards be photocopied?

It is an everyday occurrence when somebody asks you for a photocopy or scan of your identity card. Telecommunications companies, payment processors, banks, insurance companies or even sports equipment rental shops photocopy identity cards. Is it always justified?

On 12 July 2019, the new Act on Public Documents came into force. It stipulates the rules of the security system functioning, which means their design, creation, storage and authenticity verification, and also change of security features of those documents, raising awareness and international cooperation in relation to public document security.

It also contains one criminal provision that should be noted – Article 58 that reads as follows: “Whosoever produces, offers, sells or stores with intent to sell a public document replica shall be subject to a fine, penalty of limitation of liberty or imprisonment for up to 2 years”. In this context, some commented that this provision allows imposing penalties for photocopying identity cards. Other voices state that penalties only apply to the so called “collectible identity cards”. We will explain what the truth is and why.

Public document – what is it?

The Act provides very broad definition of public documents. It will include every “document that is used to identify persons, things or confirm legal status or rights of persons that use such document secured against falsification”. Such document, to put it simply, is made in accordance with a template stipulated by law or on the basis of a form/model approved by a relevant authorised body.

For example, public documents are not just identity cards or passports, which are identity documents, but also driving licences.

Apart from the broad general definition the Act also defines a list of other documents deemed to be public documents. Those are vital statistics certificates, enforcement orders, rulings issued by courts or legal secretaries, some writs of execution, and selected documents drawn up by notaries.

What is more, “copies, transcripts, duplicates and replacements of public documents are public documents”.

Public document replica – what is it?

According to the Act on Public Documents, a replica is the following copy/imitation of a public document:
– its size is from 75% to 120% of the original;
– it has the authenticity features of a public document or public document form“.

So, is photocopying of identity cards allowed? Obviously, leaving out other limitations that may arise from personal data protection laws (GDPR) in this context, nobody will go to jail for photocopying an identity card.

When we talk about a replica of a piece of art or a weapon, we think about objects that are confusingly similar to the original, which includes materials they are made of, shape, size, characteristics or even safeguards. A document replica is similar – it would have to have “authenticity features” of the original.

Please note, however, that the list of documents that will be deemed public documents includes also documents that do not contain obvious and complex security features like an identity card (such as holograms, raised elements, etc.). In such cases a photocopy or computer printout may be confusingly similar to the original, which means that, depending on the circumstances, they may be deemed to be replicas.

Such interpretation has also been confirmed by the Ministry of Internal Affairs and Administration that stated that the main objective of the new regulation is to develop security system for public documents. This means that it is to protect public document holders against the use of any imitations, falsified documents, closely resembling the true, original documents, as such fakes may be used to commit crimes, like identity theft or obtaining a loan with the so called “collectible documents”.

When can I be sure that I can make a photocopy?

It is important to remember that the Act expressly allows making photocopies or computer printouts of identity cards. This applies to:

Official, work or professional purposes determined on the basis of separate laws (for example, for the needs of identification by banks, insurance or telecommunications companies for the purposes stipulated in the Anti-Money Laundering and Terrorism Financing Act);
The needs of the person to whom a public document had been issued.

Should you photocopy identity cards?

Even if the above arguments lead to the conclusion that identity card photocopying will not result in criminal liability, you should remember that it may still constitute a breach of personal data protections rules. Not all information contained in an identity card is necessary to everyone who asks for a photocopy or scan of that document. Before you decide to ask for a photocopy, think whether it is justified in the given circumstances.

Author:
Joanna Szumiło – attorney at law

Employee alcohol testing and GDPR

Posted on 25 July 201911 May 2022 by kancelaria

Employers have no right to alcohol test their employees on their own, and that includes random testing – this is the position of the President of the Personal Data Protection Office (UODO) in response to the amendment of the Labour Code that became effective on 4 May 2019 (full text of the position is available HERE).

Why the doubts?

The subject of permissibility of alcohol testing of employees is not new. The discussion whether protection of privacy and personal rights of employees should be more important than the issues such as safety has been going on for years. Those doubts came up again after the Labour Code had new Article 22^1badded. In accordance with that Article, the basis for processing of special data category, including also health information, may be consent of the employee, but only when provision of that data is initiated by the employee – which means that it cannot be the initiative of the employer, which was generally the case before in alcohol testing carried out by employers. Is the knowledge whether an employee is sober a health information? In the opinion of the President of the UODO – it is.

How can workers be tested for alcohol in the context of the UODO President’s opinion?

The President of the UODO found that the aforementioned amendment had no material impact on the rights and obligations of employers specified in Article 17 of the Act on Upbringing in Sobriety and Counteracting Alcoholism, as in the opinion of the authority in this scope that Act is exhaustive and constant – employee alcohol testing should be carried out on the condition of meeting the following two requirements jointly:

Employer has a justified suspicion that the employee arrived at work after consuming alcohol or consumed alcohol at work,
Employee alcohol test is carried out by authorised body appointed to protect public order (e.g. police), and blood sampling is done by a person with appropriate professional qualifications.

Regardless of the stipulations and interpretation of data protection laws, the existing form of the aforementioned provision, in the opinion of the UODO, excludes the permissibility of random preventative alcohol testing of workers by employers. In the opinion of the President of the UODO “employee alcohol testing cannot be treated as:

a form of monitoring of work performed by the employees, referred to in Article 22 (3) § 4 of the Labour Code,
an activity necessary to ensure safe working conditions for all employees,
justified by legitimate interest of the employer.”

Could employees be tested with their consent?

In the context of the UODO President’s opinion presented above, but also prior case law, you should be very careful in your approach to testing employees with their consent and at their initiative (when, for example, they want to “prove” that they are sober), in particular when the test result would constitute basis for further steps taken towards the employee. Even in recent ruling of the Supreme Court of 4 December 2018, case file number: I PK 194/17, the Supreme Court stressed that “in every situation the entity authorised to carry out alcohol testing is a body appointed to protect public order. Performance of alcohol testing by the employer or its designee may even be deemed to constitute circumventing of Article 17. 3 of the Act on Upbringing in Sobriety, even when employee gives their consent”.

Considering the above, the position of the UODO President must be applied in the development of the employee alcohol testing procedures until possible future law changes.

Author:
Natalia Wojciechowska – legal adviser

This Labour Code amendment covers:

No processing agreements

Exceeding lawful storage period

Other infringements

Amount of the fine

Market characteristics

Direction for development

Worth to remember

Board of directors – new type of company authority

Representation

Resolutions of the board of directors

Executive and non-executive directors

Relationship of the director and PSA

Board of directors starting point

Who can “pay” 0% income tax?

How much can you gain?

What should you do for zero PIT to be applied and to receive/pay out higher wages?

Simple Joint-Stock Company – a new type of company in Poland

Idea – simplifying

Target – start-up market

Blockchain – decentralised registry of shareholders

Basics – low entry requirements and technology-driven running

Can identity cards be photocopied?

Public document – what is it?

Public document replica – what is it?

When can I be sure that I can make a photocopy?

Should you photocopy identity cards?

Why the doubts?

How can workers be tested for alcohol in the context of the UODO President’s opinion?

Could employees be tested with their consent?

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