[Poland] Shield 3.0 – important changes in the calculation of deductions from remunerations

The provisions of Shield 3.0, which has been in force since May 16, 2020, have introduced a higher amount exempted from deductions from the remunerations of employees whose remuneration has been reduced or whose family member has lost the source of income. In order to determine the amount free from deductions, the employee will have to submit a declaration.

New provisions – how to determine the amount of deduction and who does it concern?

The provisions of the Anti-Crisis Shield 3.0 concerning higher deductions from employees’ remunerations are already in force. This means that these changes should be taken into account by employers for the calculations of May 2020 payroll.

The new regulation assumes that if the employee’s remuneration is reduced due to the measures implemented to prevent SARS-CoV-2 infection, or if a member of the employee’s family loses the source of income, the amounts free from deductions shall be increased by 25% for each family member who does not have any income and who is dependent on the employee.

According to the Act, by a family member, one means:

• a spouse or parent of a common child,
• a child under 25 years of age (employee’s own child, spouse’s child, as well as the child of the parent of a common child),
• a child over 25 years of age with a disability certificate if he or she is entitled to a childcare allowance or special care allowance in connection with this disability.

Higher deductions: employees` declarations required

In order to calculate remunerations for May 2020 on the basis of the new rules, i.e. taking into account the changes introduced under the Shield 3.0, the employer is obliged to obtain the necessary information from employees. However, the legislator did not refer to the way in which the employer is to obtain these data.

The best solution is to inform employees of the changes introduced and collect declarations concerning the number of dependants of the employees whose remunerations have been reduced or whose family members have lost income.

The declaration should contain:

• Information about the remuneration reduction,
• Information on the loss of income by a member of employee’s family,
• List of dependants of the employee,
• A commitment to notify the employer immediately about any changes made to the above data.

Furthermore, due to the existing GDPR regulations, an employer cannot require from an employee any documents other than the above-mentioned declaration. It is not the responsibility of employers but of the public authorities to hold the employees submitting such declarations liable for providing false data.

Learn more: Shield 4.0 – new rules for taking unused paid leave

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