HR and Payroll

Description

When running a business, do you often come across services that are not normally part of the accounting services? Occasionally, the tax office asks for clarifications regarding address, bank accounts, or carries out checks. Who will represent the company during the tax audit? We are making changes to the National Court Register, how should KRS Z3 and attachments be completed? These are all services associated with accounting and someone has to do it

Hiring Employees

• Necessary documentation
• Salary
• Employee benefits

Conducting personnel matters

• Calculation of remuneration and contributions
• Keeping employee files
• Obtaining permits for work for foreigners
• Employee search
• Filling out personal income tax (PIT) for employees

Documents required when hiring an employee

Here is a collection of the basic documents that an applicant must present:

• a completed personal questionnaire for the person applying for employment
• work certificates from previous jobs or other documents confirming periods of employment
• documents confirming professional qualifications required to perform the offered job
• medical certificate stating that there are no contraindications to work in a given position

Additional documents in the case of employing a foreigner

• residence permit entitling to perform work (eg appropriate visa or residence permit), except in cases provided for in specific regulations
• a document admitting him to the Polish labor market, i.e. work permit, seasonal work permit, statement on entrusting work to a foreigner or a temporary residence and work permit (this does not apply to EU / EEA citizens and Switzerland or other persons who are exempted from the obligation to have such documents under specific provisions)

Salary, calculation of contributions and employee benefits

The minimum wage for work in 2020 is 3,100 PLN gross. The minimum hourly rate is 19,70 PLN gross. The employee’s full-time monthly remuneration may not be lower than the amount indicated. The minimum wage guarantee is protected.

Contributions and taxation accompanying remuneration for work are distributed in Poland between the employer and employee in a ratio of 17.93% to 22.71%. This includes PIT, accident insurance (in these two cases paid by the employer), pension contribution, disability contribution (if applicable) and health insurance.

There are four basic types of employee benefits

• Short-term employee benefits – all are settled within twelve months of the end of the reporting period. This group includes wages and salaries, paid holiday and sick leave, profit payments and bonuses. You can also distinguish non-cash benefits, for example related to medical care, a company apartment or a company car.
• Post-employment employee benefits – these are retirement benefits (eg pensions and lump-sum retirement benefits), life insurance or post-employment medical care.
• Other long-term employee benefits – jubilee bonuses and other long-term work benefits, long-term paid absences (eg academic leave, long-term leave) and long-term disability benefits.
• Benefits for termination of employment.

Important! The current dimension of annual leave for employees on a contract of employment depends on the length of service. Persons whose seniority is shorter than 10 years – are entitled to 20 days of leave, for more than 10 years – 26 days of leave.

Contributions to funds

Employee Folders

We divide personal files into four parts: A, B, C and D.

• Part A: documents collected in connection with applying for employment
• Part B: documents regarding the establishment of the employment relationship and employment record
• Part C: documents related to the termination of employment of the person
• Part D: documents related to the employee’s order liability or liability specified in other regulations

All documents should be in the relevant parts of the file, and each of these parts should contain the full list of documents contained therein. They should be arranged chronologically and numbered

The new division of personal files applies to employees employed from January 1, 2019. Files collected until December 31, 2018 may be left unchanged, i.e. only divided into parts A, B and C. Documents included in these files from January 1, 2019 should be collected in accordance with the above rules.