Legal Alert 04.21. - 04.27.2022.
The Labor Code Act (Journal of Laws of 2020, item 1320, i.e.) will be amended on April 23, 2022.
The amendment to the law makes:
- the provision stating that the leave accrued to an employee who, prior to the termination of the employment relationship during the calendar year (used more leave than he is entitled to), is entitled to leave at a correspondingly lower rate shall apply mutatis mutandis to an employee returning to his former employer during the calendar year after a period of at least one month of performing basic military service, performing territorial military service on a rotating basis, serving in the active reserve during the days of such service, performing military exercises in the passive reserve, or performing alternative service,
- if an employee is unable to start leave on the agreed date for reasons that justify absence from work, in particular, due to being called up for military exercises as part of the passive reserve, reporting for territorial rotational military service or reporting for duty in the active reserve, for up to 2 months the employer is obliged to postpone the leave to a later date,
- part of the leave not used due to military exercises in the passive reserve, territorial rotational service or service in the active reserve, for up to 3 months, the employer is obliged to grant at a later date.
The Law on Personal Income Tax will be amended on April 23, 2022 (Journal of Laws 2021, item 1128, i.e.).
An amendment has been made to the catalog of tax-free income to the effect that the tax-free income is the benefit of persons received for or on account of military service other than professional military service, except for the emoluments of soldiers in voluntary basic military service.
The Law on Corporate Income Tax will be amended on April 23, 2022 (Journal of Laws 2021, item 1800, i.e.).
The amendment introduces that the Military Property Agency is also exempt from tax.