End of epidemic state in Poland

July 10, 2023

On 1st July 2023 epidemic state in Poland has been abolished. As a consequence of this, several rules that were adopted for COVID epidemic no longer apply. They concern labour law and social insurance.  

Regular medical check-ups 

During the COVID epidemic, the obligation of medical check-ups was cancelled. This did not apply to check-ups that were concerning the employees who returned to work after 30 days of absence. 

From 1st July 2023, employees are required to get medical check-ups and employers are required to complete the documentation. Both parties have time until the 28th December 2023.  

Employee medical examination  

The rules for employees hired from 1st July 2023 are based on the Labour Code. Medical examinations do not apply to employees who:  

  • are re-admitted to work for the same position with the same employer or for a job position that has the same working conditions (it has to be within at least 30 days after the end of employment relationship) 
  • are admitted to work for another employer (at least within 30 days after the end of employment relationship) with a current medical cerficate with no contraindictions to working in given conditions (that should be accepted by the employer)  

Overdue leaves 

During epidemic the employer could grant the overdue leave to the employee without needing his permission and by not taking into account the actual planned leaves. It was applied to the 30 days of overdued leaves.  

After 1st July, the employer can still send employees on ovedrue leaves but the basis on which it is possible has changed.  

Severance pay for group reduncancies 

During the epidemic, if the employer’s revenue has decreased or remuneration fund has increased, due to the termination of employee’s contract the amount of severance pay or other benefit could not exceed the 10 times minimum wage for work that has been previously determined.  

With the end of the epidemic, the employers could pay such benefits until 30th June 2023.  

Withdrawal from the prolongation fee postponing the tax payment deadline or expanding it to installments 

Tax authority could take taxpayer’s situation into account and: 

  • prolong the deadline of payment or expand the payment into installments 
  • prolong or expand the installments of tax with the interest for later payment 

According to the COVID Act, if the taxpayer has applied for the options mentioned above during the state of epidemic or 30 days after the epidemic has ended, the tax authority does not charge a prolongation fee.  

A taxpayer with financial problems who wants to expand the payment or postpone it without additional fees has to submit an application by 30th July. A prolongation fee will be charged for applications submitted after that deadline.  

Employment of foreigners 

By the cause of epidemic, work permits were automatically extended. Their validity expires 30 days after the end of the epidemic state in Poland. In addition, in case of specific work period that took place during the epidemic state, the foreigner could work. 

After the 1st July the employer is obliged to apply for documents that will legalize the work of a foreigner. The application must be submitted by 30th July 2023. There are two points to consider:  

  • residence permits with an expiration date after 14th March 2020 have to be renewed 
  • Ukrainian citizens who have arrived in Poland after 23rd February 2023 receive temporary protection from the EU, and the rules for employing them are different  

Prolongation fee postponing the deadline for ZUS contributions  

Taxpayer that is found in a difficult financial situation could submit an application to ZUS for postponing payment or expanding it over time. In that case, ZUS charged prolongation fee that was about 50% of interest rate that was determined in a contract.   

For contributions due from 1st January 2020 the payer did not pay the prolongation fee, if ZUS received an application for granting a relief during the epidemic state or 30 days after epidemic state has ended.  

In case of applications submitted after 30th July 2023 – a period of time longer that 30 days from the end of the epidemic state, the prolongation fee is imposed.  


Text based on: Monitor prawa pracy i ubezpieczeń nr 7-8, 2023.

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