TGC Corporate Lawyers Legal review – December 2022

December legislative changes and interesting decisions prepared by TGC Corporate Lawyers.

1. Another bill on the liability of collective entities for acts prohibited under penalty

In the original draft bill, it was planned that a collective entity could be held liable even without a prior conviction of a natural person by a final court judgment for a criminal offence committed, as  we wrote about in the September issue of the legal review: Read the legal review – September 2022. This meant that there would no longer be a need to obtain preliminary ruling.

Under the current bill, large collective entities would be liable, as in the originally planned regulations, i.e. without the requirement of a preliminary ruling. However, in relation to smaller collective entities, the existing rules of holding collective entities liable would apply.

2. ESG reporting will mean new obligations for businesses

In 2014, an EU directive introduced the obligation to report non-financial information, i.e. disclosure of reports on environmental impact, social responsibility and corporate governance. In Poland, the reporting obligation has been in force since 2018 and currently applies to entities which employ over 500 employees and meet one of the two conditions:

• balance sheet total at the end of the financial year amounted to at least PLN 85 million,
• the entity for the given financial year achieved PLN 170 million in net revenues from the sale of goods and products.

From 2024, entities that employ more than 250 employees and meet one of the two conditions will also be required to report:

• balance sheet total at the end of the financial year amounted toat least PLN 20 million,
• the entity for the given financial year achieved PLN 40 million in net revenues from the sale of goods and products.

In the coming years, more entities will be covered by the ESG reporting obligation.

Learn more: Currently applicable rules on sustainability reporting

3. The first GDPR-compliant code of conduct in Poland has been approved. It will concern small medical facilities.

The President of the Personal Data Protection Office approved the Code of Conduct regarding the protection of personal data processed in small medical facilities. According to the position of the PDPO, “The purpose of the code of conduct is to ensure the protection of personal data of patients and other persons in healthcare facilities. Certainly, the adopted code of conduct will help not only medical entities to meet the requirements of the GDPR, but also promote understanding  of data protection among patients. Expanding knowledge and raising awareness of the role of personal data protection and building appropriate attitudes among both controllers and citizens is a process in which the PDPO actively participates.

Learn more: Poland’s first GDPR-compliant code of conduct approved

4. The Sejm adopted regulations on remote work in the Labour Code. The Senate introduced amendments to the new regulations.

The Senate introduced several amendments to the Sejm draft of new provisions of the Labour Code, which also introduce remote work. They concern, among other things, the number of days of occasional remote work and the vacatio legis of the amended regulations. The draft of the amended provisions of the Labour Code together with the amendments introduced by the Senate should be soon considered by the Sejm.

Learn more: Remote work in the Labour Code. The Senate introduces amendments

We also invite you to watch the recording of the December TGC Corporate Lawyers webinar on the upcoming changes to the Labour Code and the regulation of remote work.

Watch the webinar recording

5. Challenges for Employers in 2023

The year 2022 has brought many challenges for employers, and in the coming months we can expect more big and significant changes.

The employee market, wage pressure, remote and hybrid work, and a completely new approach to the work of generation Z are some of the topics that companies may face in the coming months.

We invite you to complete a short survey and share your opinion on the challenges that employers will face in 2023.

Fill out the survey

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