Month: May 2025

The government draft amendment to the Commercial Companies Code (hereinafter: CCC) and certain other acts is currently under consideration by parliamentary committees. According to the official announcement from the Prime Minister’s Office, the draft concerns the introduction into Polish law of so-called holding law (law on corporate groups or concern law), which — in a broad doctrinal sense — regulates private-law relationships between a parent company and its subsidiaries, taking into account the interests of creditors, members of governing bodies, and minority shareholders of the subsidiary. The amendment also aims to equip supervisory boards with tools enabling more effective corporate governance and to resolve doubts raised by entrepreneurs and legal scholars.

What Are Corporate Groups?

The amendment defines them as “a parent company and one or more dependent companies acting according to a common economic strategy to realise a joint interest, justifying the parent company’s unified management over the subsidiary or subsidiaries.”

Rights and Responsibilities of the Parent Company

According to information from the government website:

• Holding law will regulate private-law relations between the parent company and its subsidiaries, in a manner that takes into account the interests of creditors, members of governing bodies, and minority shareholders, especially those of the subsidiary.
• The parent company will be held liable for the consequences of binding instructions issued and subsequently executed by the subsidiary participating in the corporate group. This liability applies towards:
  • the subsidiary,
  • creditors of the subsidiary,
  • minority shareholders of the subsidiary.
• Compensation liability of the parent company towards the creditors of the subsidiary is regulated where enforcement against the subsidiary proves ineffective and the damage to creditors results from the subsidiary following the binding instructions of the parent company.
• The draft includes direct liability of the parent company towards the shareholders of the subsidiary, relating to the diminution in value of the shares or stock of the subsidiary caused by adherence to binding instructions from the parent company.
• An important element of protection for minority shareholders is the granting of a sell-out right.
• To enable efficient management of the corporate group by the parent company, in addition to binding instructions, the following are introduced:
  • the parent company’s right to access information about its subsidiaries;
  • the supervisory board of the parent company’s right to exercise ongoing supervision over subsidiaries belonging to the corporate group, but only to the extent necessary to protect the group’s interests;
  • the right to force the purchase of shares or stock held by minority shareholders in the subsidiary, the so-called squeeze-out.

New Powers of Supervisory Bodies

• Supervision exercised by owners and supervisory boards in capital companies is strengthened:
  • This concerns real access to all reliable and complete information regarding the company, allowing owners and supervisory boards to act as a professional and adequate partner in discussions with management.
• The right to appoint an advisor to the supervisory board without management involvement and the possibility for the supervisory board to enter into an agreement with such an advisor is introduced.
• Matters relating to the terms of office and mandates of managerial bodies are clarified.
• A provision is introduced on the duty of loyalty and confidentiality, which continues even after the supervisory board member’s term expires.

Risk

The draft introduces the so-called business judgement rule, which excludes liability for damage caused to the company by decisions of governing bodies that later prove to have been mistaken — provided these decisions were made within the scope of reasonable business risk and based on adequate information.

According to the drafters, this will protect members of governing bodies who performed their duties diligently and loyally and decided to take a business risk on behalf of the company, should it later transpire that the decision was erroneous and caused damage. At the same time, reckless conduct will still be subject to sanction.

Formalising the connection between capital companies through the institution of corporate groups may be beneficial for parent companies, particularly by increasing control over subsidiaries. However, risks remain regarding compensation liability for losses arising from poorly considered binding decisions affecting subsidiaries, additional documentation obligations (especially updating existing company agreements/statutes and other internal acts), and the still unclear relationship between the new holding law and legislation regulating the liability of management board members.

Most of the new provisions will come into force six months after publication in the Journal of Laws.

The settlement voucher (bon na zasiedlenie) is a form of support provided under the Act on Employment Promotion for young people who decide to change their place of residence due to seeking new employment. What conditions must be met to receive an amount of up to PLN 11,844 gross? Where can one apply for this funding?

The rules for granting this benefit are specified in detail in Article 66n of the Act on Employment Promotion and Labour Market Institutions. The settlement voucher is intended to cover costs related to relocation and starting work or business activity in a new place of residence.

The applicant, when submitting the request, indicates the required amount along with monthly expenses up to twice the average salary for the year of application. The most common expenses include rent payments and commuting costs (e.g., fuel costs or a monthly travel pass). It is worth noting that the expenses should be stated approximately. In principle, there is no need for detailed settlement with the labour office.

Offer: Labour law Kraków

Settlement Voucher: Conditions

• Applicants must be registered as unemployed at the employment office.
• Eligible applicants must be under 30 years of age and intend to take up employment or register a business activity that guarantees a monthly salary or income of at least the minimum gross wage (PLN 3,010.00 gross). Employment income must be evidenced by an appropriate contract, and entrepreneurs document monthly income with invoices matching the required amount.
• In most cases, a guarantor must be indicated when submitting the application — a person responsible for the possible repayment of the voucher (see below). The guarantor will be obliged to repay the benefit to the employment office if the beneficiary loses the right to the voucher after receiving the funds and is insolvent.
• It is necessary to be covered by social insurance during the period of employment or business activity. Students under 26 whose employers do not pay contributions, as well as entrepreneurs using the so-called “start-up relief,” are not eligible.
• The new workplace must be at least 80 km from the applicant’s previous place of residence. This condition is also met if commuting time between the previous residence and the new workplace is at least 3 hours.
• After receiving the voucher, the applicant must remain employed (under an employment contract, mandate contract, or contract for specific work) or conduct business activity for at least 6 months within 8 months from the date of receiving the support. If employment is lost before 8 months elapse, a new employment relationship can be established, provided the total work period amounts to half a year.

Settlement Voucher: Accounting

The amount of the settlement voucher is individually determined for each applicant and largely depends on the declared expenses and the decision of the district governor (starosta). However, the amount cannot exceed 200% of the average salary (in 2022, the maximum voucher amount is PLN 11,844 gross). The employment office may question the requested amount, which can be adjusted accordingly. The voucher amount is not subject to taxation. The funds must be used to cover housing costs associated with starting employment, other gainful work, or business activity.

Offer: Legal counsel insurance

Agreement with the District Governor

If the application is approved, the applicant will be invited by the employment office to sign an agreement with the district governor, on the basis of which funds are disbursed. Within 30 days of receiving the voucher, the beneficiary must present proof of employment or business registration to the employment office. After eight months, the applicant must document employment or business activity for at least six months.

Consequences of Failing to Meet Conditions

If any of the conditions for receiving the support are not met — especially failure to work for at least 6 months within 8 months of receiving the voucher — the beneficiary will be obliged to return all or part of the funds. The settlement voucher is repayable proportionally to the documented period of employment, other gainful work, or business activity.

Further details about the settlement voucher and practical assistance with the procedure can be obtained by contacting your local employment office (department responsible for employment activation).

The amendment to the Act on Road Transport, Drivers’ Working Time, and Certain Other Acts was signed by the President on 27 January 2022. The document was published in the Journal of Laws the following day. A driver performing international road transport will no longer be considered as being on a business trip. This element of the amendment has been in force since 2 February 2022. The change does not apply to drivers performing domestic transport. Other new provisions are to come into effect one month after their publication in the Journal of Laws. The changes aim to align Polish law with EU regulations regarding the so-called Mobility Package, which concerns the obligation to register drivers in other countries and modifies the rules for calculating equalisation payments to foreign wages. Below is an overview of both the already effective and upcoming regulatory changes.

Driver Working Time Records

The new regulations introduce the requirement to maintain a detailed record of drivers’ working time, specifying elements based on data from driver cards and tachographs.

The records must include the number of hours worked, start and end times of work, hours worked at night, overtime hours, days off with an indication of the reason for granting them, on-call hours and start and end times of on-call duty specifying whether it is performed at home, the type and extent of authorised absences, the type and extent of other justified absences, and the extent of unjustified absences, taking into account:

1. entries on analogue tachograph charts,
2. data printouts from driver cards and digital tachographs,
3. files downloaded from driver cards and digital tachographs,
4.other documents confirming working time and the type of activities performed, or
5. registers prepared based on the documents referred to in points 1–3.
The records must be kept in written or electronic form, made available to the driver upon request, and retained for 10 years after the end of the period they cover.

Working Time at Night

The rules for calculating night-time working hours limits have been changed. The amendment introduces a new method of calculation: time worked will no longer be counted within a 24-hour day but instead between rest periods (daily or daily and weekly).

Other Changes

According to information from the government website:

• From 20 May 2022, the Mobility Package regulations will impose obligations on entrepreneurs performing road transport of goods using vehicles with a permissible total weight exceeding 2.5 tonnes and not exceeding 3.5 tonnes, concerning access to the profession of road carrier in international goods transport. Performing such transport will require the carrier to hold a permit to conduct the profession of road carrier and a community licence.
• Provisions regarding access to the profession of road carrier have been clarified. This includes requirements related to the carrier’s registered office, where originals of documents connected to the main transport activity conducted by the entrepreneur must be accessible. There will also be a new obligation to maintain accounting books on Polish territory.
• The catalogue of breaches of law that disqualify an entrepreneur or transport manager from meeting the requirements of good repute has been extended.
• Provisions regarding cabotage operations within the European Union have been clarified, including rules for performing and controlling such transport activities in Poland.

The bill’s authors declare that the above changes will ensure increased effectiveness of supervision over the transport services market in Poland, reduce unfair competition between carriers, and better protect the domestic transport market.

Since 2022, the deadlines for paying contributions and submitting settlement documents to the Social Insurance Institution (ZUS) have changed. They are now the 5th, 15th, and 20th day of the month. The new deadlines apply to the settlement of contributions for January 2022 and subsequent months — reminds the Social Insurance Institution (ZUS).

New Deadlines

The 15th day of the month is the new deadline for contribution payers with legal personality, such as joint-stock companies, limited liability companies, and cooperatives.

The 20th day of the month is the deadline for entities without legal personality, including natural persons running sole proprietorships or partnerships. Previously, those who paid contributions only for themselves were obliged to settle with ZUS no later than the 10th day of the month.

For budgetary units and local government budgetary establishments, the deadline remains unchanged — the 5th day of the month.

The changes to the deadlines for paying contributions and submitting settlement documents to ZUS result from regulations introduced by the Polish Deal (Polski Ład). The new deadlines apply to contributions for social and health insurance, the Labour Fund (FP), the Solidarity Fund (FS), the Guaranteed Employee Benefits Fund (FGŚP), and the Bridging Pensions Fund (FEP) — starting with settlements for January 2022. For December 2021, documents and contributions should be submitted and paid according to the previous deadlines, i.e., by the 5th, 10th, or 15th of January 2022.

New Document Templates

Starting from the settlement documents submitted for January 2022, new templates for ZUS DRA and ZUS RCA apply. In these documents, entrepreneurs must provide additional information, including the form of taxation for the given month, revenue, or income. The ZUS RZA document is no longer in use, and health insurance contributions for persons covered solely by this insurance should be reported in the ZUS RCA report.

To assist contribution payers in completing the documents correctly, the Social Insurance Institution (ZUS) has prepared short instructions with properly completed ZUS DRA and ZUS RCA forms, which are available on the ZUS website.

A new version of the draft amendment to the Labour Code and certain other acts, authored by the Minister of Family and Social Policy, was recently published on the Government Legislation Centre website. The declared aims of the amendment are:

1. to enable employers — in justified cases — to introduce preventive employee testing for the presence of alcohol or substances acting similarly to alcohol in their bodies, and

2. to introduce regulations regarding remote work as a permanent solution, also after the pandemic.

Remote Work as a Permanent or Partial Form of Employment

According to the draft and the information from the Ministry of Development and Technology published on the government website:

• Remote work is to be performed fully or partially at a location chosen by the employee and agreed upon each time with the employer, including at the employee’s home address, especially using electronic means. Therefore, both fully remote and hybrid work will be possible — according to the needs and agreements of the employee and employer.
• Agreement between the parties concerning remote work may be concluded both at the time of entering into the employment contract and during the course of employment.
• The rules for performing remote work will be established as follows:
  • For employers with trade unions — by agreement between the employer and the workplace trade union organisation, or in an employer-established regulation if no agreement is reached,
  • For employers without trade unions — in a regulation established by the employer after consultation with employee representatives.
• The draft law also specifies the minimum content of the agreement with the trade union organisation, the regulations, the agreement with the employee, or the remote work instruction.
• Remote work may also be ordered by the employer in special circumstances, namely:
  • During a state of emergency, epidemic threat, or epidemic, and for up to 3 months after their cancellation, or
  • If necessary due to the employer’s obligation to ensure safe and hygienic working conditions, when, for reasons beyond the employer’s control, ensuring such conditions at the employee’s usual workplace is temporarily impossible.
• Such an order will require the employee’s statement confirming they have the local and technical conditions to perform remote work. The assessment in this respect rests solely with the employee.
• The draft specifies the group of employees whose request to perform remote work will generally be binding for the employer — these are employees raising a child up to 4 years old, and certain employees who are parents of children with disabilities, as defined by law.
• Remote work will be permissible at the employee’s request even if no agreement or regulation has been issued.
• The draft contains a prohibition on terminating an employee’s contract due to refusal or cessation of remote work, as well as a ban on discrimination against employees working remotely.

Employer Costs

• The employer will be obliged to:
  • Provide the employee with the materials and work tools necessary to perform remote work,
  • Cover costs directly related to remote work (primarily costs related to installation, servicing, operation, and maintenance of the tools necessary for remote work, as well as electricity costs and telecommunications access),
  • Provide the employee with technical support and necessary training on how to use the tools required for remote work.
• The employer will be required to specify data protection rules for information provided to the remote worker and, as needed, conduct instruction and training. The employee will have to confirm that they have familiarised themselves with and will comply with these rules.
• Employees working remotely will be entitled to access the employer’s premises, communicate with other employees, and use the employer’s facilities, social rooms, and social activities on the same basis as other employees.
• The draft introduces an important change for employers, allowing all employee requests that require written form under the Labour Code — for example, requests for time off in exchange for overtime — to be submitted in paper or electronic form, including by email.
• Remote work may also be performed occasionally at the employee’s request (up to 12 days per calendar year).
• As a general rule, the employer will fulfil obligations arising from Chapter Ten of the Labour Code, excluding:
  • the obligation to organise a workstation according to occupational health and safety (OHS) regulations,
  • the obligation to maintain safe conditions of work premises and technical equipment,
  • obligations concerning work premises and buildings,
  • the obligation concerning sanitary facilities and personal hygiene means.
• Work tools and materials used by employees for remote work must comply with Labour Code regulations, whether provided by the employer or the employee uses their own equipment.
• The employer is responsible for providing the employee with materials and tools necessary for remote work.
• Remote work may also be performed using tools not supplied by the employer. In such cases, the parties may agree on terms for their use, and the employee will be entitled to compensation (or a lump sum) agreed between the parties.
• Initial OHS training for persons hired for remote work may be conducted entirely via electronic communication means.
• All employees working remotely will be subject to periodic OHS training (under general rules), except those performing remote work occasionally.
• To facilitate preparing the workspace for remote work, the employer must conduct a risk assessment of hazards most likely encountered by the employee at their residence.
• An employee performing remote work may not be assigned:
  • particularly dangerous tasks,
  • tasks resulting in exceeding permissible physical factor limits for residential premises,
  • tasks involving hazardous or harmful substances, corrosive, radioactive, irritating, allergenic, or unpleasant-smelling substances, or those that are dusty or heavily soiling.
• Accidents occurring during remote work will be investigated under the relevant accident-at-work regulations, respecting the employee’s right to privacy and home peace. This means the employer must appoint an accident investigation team to establish the circumstances and causes of the accident.
• Reporting a remote work accident will constitute consent to the inspection of the accident site. The inspection should be conducted immediately following accident procedure; however, for remote work, the timing will be agreed between the employee and the investigation team. If the team finds that inspection is unnecessary — for example, if the employee’s medical documentation and other evidence suffice to determine the accident’s causes — they may waive the inspection.

The draft is currently under consideration by the Legal Committee.

As a consequence of the changes to the health insurance contribution payment rules introduced by the Polish Deal (Polski Ład), entrepreneurs are now required to pay a contribution based on income earned from the sale of goods sold and other assets remaining after liquidation.

Health Insurance Contribution for a “Liquidated Business”

Since January 2022, entrepreneurs are obliged to pay an additional health insurance contribution if they decide to liquidate their business. However, an essential condition for entrepreneurs to be subject to mandatory social and health insurance contributions is that they must be conducting non-agricultural business activity. Experts point out that if, in such a case, an entrepreneur starts disposing of assets in a month following at least one full month after the closure of the business, the obligation to pay the contribution does not arise, as the person will no longer be running a business.

From this it follows that if an entrepreneur shows some patience and refrains from disposing of assets in the same month in which the business activity ceased, they will avoid paying the contribution — even though the income from the sale of goods still originates from the previously conducted business.

Therefore, whether a person liquidating a business must pay the health insurance contribution depends, in this case, on the timing of the disposal of goods and assets.

Minister Marlena Maląg announced the priority treatment of Ukrainian citizens in Polish offices.
“I have addressed the directors of the Voivodeship and District Labour Offices, requesting that all administrative matters related to the legalisation of employment of Ukrainian citizens handled by the labour offices be dealt with on a priority basis, out of turn, and without unnecessary delay,” declared the Minister of Family and Social Policy.

As stated on the government website, representatives of the labour offices were informed that the most important task for the Polish state at present is to properly prepare to provide humanitarian support to Ukrainian citizens, as well as to maximise facilitation of their opportunities to take up work. Labour offices can count on the full support of the Ministry of Family and Social Policy in carrying out this assistance.

Minister Marlena Maląg reiterated her request to the directors of the Voivodeship and District Labour Offices that all administrative matters concerning the legalisation of employment of Ukrainian citizens, handled by the labour offices, be given priority, dealt with out of turn, and without undue delay.

Employees of the labour offices expressed their full readiness to provide support to Ukrainian citizens. Accordingly, appropriate preparations have already been made regarding the organisation of work at the offices and informing local communities and employers about the need to engage in supportive activities.

Furthermore, Minister Marlena Maląg conveyed information about a Competition of offers announced under the Ministry’s Activation Programme for Foreigners.

The aim of the programme is the professional activation and social integration of foreigners who have left their country fearing for their health or life due to the ongoing armed conflict. Primarily, support will be provided to individuals evacuated to Poland under governmental support from allies from Afghanistan, as well as residents of war-torn Ukraine.

Local governments, non-governmental organisations, and labour market institutions may apply for funding for projects aimed at foreigners. The Ministry of Family and Social Policy has allocated up to 40 million PLN for their implementation.

“We coordinate activities and provide labour offices with the necessary information to ensure that the employment process proceeds smoothly, based on newly prepared solutions,” said Minister Marlena Maląg.

Since the Russian aggression against Ukraine began, more than 300,000 people have crossed the border into Poland, mainly mothers with children. In the coming days, this number is expected to continue increasing, and people will need even more assistance, including from the state. Due to the humanitarian crisis and the influx of refugees, the government has announced far-reaching simplifications concerning the residence rights of persons who crossed the eastern border from 24 February 2022 onwards.

Work is underway on a special law draft

The government is soon to present a draft special law aimed at creating a specific legal regulation providing foreigners with a temporary legal basis for lawful residence, particularly those holding Ukrainian citizenship, who have been forced to leave their country of origin due to military actions and entered Poland with the appropriate entry permission. The law is expected to be adopted during the Sejm session on Thursday or Friday.

Detailed announcements regarding the shape of the forthcoming law have appeared on the government’s website.

Justification of the draft

The draft law aims to create a special legal regulation providing a temporary legal basis for the lawful residence of foreigners, especially those holding Ukrainian citizenship, who have been forced to leave their country of origin due to military actions and entered the territory of the Republic of Poland with the relevant entry permit. On 24 February 2022, the Armed Forces of the Russian Federation attacked the territory of Ukraine. As a result, thousands of Ukrainian citizens seeking shelter started moving towards the territory of the Republic of Poland. Because of this, it became necessary to develop legal solutions directed at the above-mentioned group of foreigners.

Planned changes

The draft law sets out special rules for legalising the stay of Ukrainian citizens who entered the territory of the Republic of Poland directly from Ukraine due to the military actions taking place in that country.

The proposed law also defines:

1. special rules for assigning work to Ukrainian citizens legally residing in the territory of the Republic of Poland;

2. assistance provided by voivodes to Ukrainian citizens;

3. the creation of a new earmarked reserve for financing expenditure related to aid for Ukrainian citizens;

4. certain rights of Ukrainian citizens whose stay in the territory of the Republic of Poland is recognised as legal;

5. special rules for extending the periods of legal stay of Ukrainian citizens and documents issued to them by Polish authorities concerning their rights to enter and stay in the territory of the Republic of Poland;

6. certain rights of Polish and Ukrainian citizens who are students, academic teachers or research workers entering from Ukraine;

7. special regulations regarding the education, upbringing and care of children and pupils who are Ukrainian citizens, including support for local government units in carrying out additional educational tasks in this area;

8. special rules for the organisation and functioning of universities in relation to ensuring places for Ukrainian citizens in higher education.

On Saturday, 12 March 2022, the Act on Assistance to Ukrainian Citizens in Connection with the Armed Conflict on the Territory of that Country was published in the Journal of Laws. The provisions came into force on the date of publication and generally apply retroactively from 24 February 2022.

As stated in the information about the Act of 12 March 2022 on Assistance to Ukrainian Citizens in Connection with the Armed Conflict on the Territory of Ukraine, published on the website of the President of the Republic of Poland – according to the provisions of the Act, a Ukrainian citizen who, as a result of military actions, was forced to leave their country of origin and legally entered the territory of the Republic of Poland between 24 February 2022 and a date specified in a regulation issued by the Council of Ministers, and declares an intention to remain on the territory of the Republic of Poland, will be granted legal residence on that territory for a period of 18 months, counting from 24 February 2022. The stay of a child born on the territory of the Republic of Poland to a Ukrainian mother who fled the armed conflict will also be recognised as legal.

The provisions of the Act also regulate the issue of further legalisation of the stay of Ukrainian citizens. Ukrainians whose stay in the territory of the Republic of Poland is or has been recognised as legal will be granted a temporary residence permit. The permit will be granted upon application, once, for a period of 3 years, counted from the date of the decision. The Act also provides for access to the Polish labour market for Ukrainian citizens staying on the basis of the above-mentioned temporary residence permit. A Ukrainian citizen granted a temporary residence permit will be entitled to work on the territory of the Republic of Poland without the need to obtain a work permit.

The Act also contains regulations governing the situation of Ukrainian citizens who were present in Poland on the day the Russian Federation’s armed forces attacked Ukraine, i.e. on 24 February 2022. In this respect, the Act provides for the automatic extension until 31 December 2022 of the validity of the period of stay based on a national visa and the validity of the said visa and temporary residence permits, if the last day of the Ukrainian citizen’s legal stay fell within the period from 24 February 2022.

PESEL and trusted profile for Ukrainian citizens – new procedure

The Act provides for the assignment of a PESEL number to Ukrainians who came to Poland due to the armed conflict in Ukraine. A special procedure for obtaining a PESEL number upon an application containing a catalogue of basic data has been foreseen. This will be a simplified procedure enabling obtaining the PESEL number without the need to demonstrate the legal basis for possessing it. The application form will be published in the Public Information Bulletin of the minister competent for digital affairs. The application will be accompanied by a photograph of the person to whom the PESEL number is assigned, and their fingerprints will be taken. The municipal authority may provide the Ukrainian citizen with a free photograph. The PESEL number will be assigned after verifying the person’s identity based on available documents (including invalidated ones) such as passport, ID card, but also the Pole’s Card or driving licence.

For children, a birth certificate is also acceptable. In extreme cases, the PESEL number may be assigned based on a relevant declaration by the applicant. The minister competent for digital affairs will maintain a register of Ukrainian citizens to whom a PESEL number has been assigned in an IT system. The register will also collect data on the date of entry to the territory of the Republic of Poland and the date of the PESEL application. To facilitate access to online public services, it is envisaged that along with the assignment of the PESEL number, Ukrainian citizens will be able to obtain a trusted profile.

Legalisation of work

The provisions of the Act facilitate access to the Polish labour market for Ukrainian citizens who have received a temporary residence permit. To benefit from this solution, the entity entrusting work to a Ukrainian citizen is obliged within 14 days from the day the Ukrainian citizen started work to notify the competent labour office via the teleinformatics system – praca.gov.pl – about the employment. Failure to meet these conditions means that work without a work permit cannot be performed.

Furthermore, the Act allows Ukrainian citizens legally staying in the territory of the Republic of Poland to undertake and conduct business activity under the same conditions as Polish citizens. To ensure the security of business turnover, this right is conditional upon prior registration of the Ukrainian citizen in the PESEL register. In case of losing the right to legal stay on the territory of the Republic of Poland, the Ukrainian entrepreneur will be removed from the CEIDG (Central Register and Information on Economic Activity) according to the general rules.

Assistance for refugees

The Act also defines the rules for providing assistance to Ukrainian citizens by voivodes (provincial governors). According to the provisions of the Act, the voivode may provide assistance consisting of:

• accommodation;
• providing all-day collective meals;
• providing transport to accommodation places referred to in point 1, between them or to centres run by the Head of the Office for Foreigners or places where medical care is provided to Ukrainian citizens;
• financing travel by public transport and specialised transport intended for persons with disabilities to or between the places referred to in point 3;
• providing cleaning and personal hygiene products and other goods.

The above assistance may also be provided by other public administration bodies, units subordinate or supervised by public administration bodies, units of the public finance sector, and other public authorities.
Benefits for families providing assistance

The provisions of the Act foresee that any entity, especially a natural person running a household, who provides accommodation and meals to Ukrainian citizens fleeing the armed conflict, may be granted a financial benefit for that purpose for no longer than 60 days, granted upon application. The maximum amount of the financial benefit will be set by a regulation of the Council of Ministers.

Benefits for Ukrainian citizens

To provide material support to Ukrainian families and persons who arrived on the territory of the Republic of Poland directly from Ukraine due to military actions, the Act provides, inter alia, for:

• granting support within family benefits, child-raising benefit, family care capital, “Dobry Start” benefit, and subsidies for reducing parental fees for a child’s stay in a nursery, children’s club, or with a day carer. Benefits will be granted upon meeting the relevant conditions and criteria set out in laws and executive regulations governing these benefits;
• possibility of granting cash and non-cash benefits, under the terms and procedure of the Act of 12 March 2004 on Social Assistance. These benefits will be granted based on a declaration regarding personal, family, income, and property situation. This means that in the procedure for granting the aforementioned benefits, no family environmental interview will be conducted unless doubts arise regarding the content of the declaration. The competent authority for granting the benefits will be the commune of the person’s place of residence;
• assistance in the form of a one-time cash benefit of 300 PLN per person, intended for maintenance, especially to cover expenses for food, clothing, footwear, personal hygiene products, and housing fees. The application for the one-time cash benefit must be submitted in writing to the social assistance centre, or in the case of transformation of the social assistance centre into a social services centre – to the social services centre, of the commune competent according to the place of residence of the Ukrainian citizen;
• free psychological assistance. Assistance will be provided by the mayor, town mayor, or city president of the commune competent for the place of residence of the Ukrainian citizen, and ensuring psychological assistance will be part of commissioned tasks of the commune in the field of government administration and financed as a targeted subsidy from the state budget;
• granting medical care, including health care services on the terms and scope in which persons covered by compulsory or voluntary health insurance are entitled to benefits under the Act of 27 August 2004 on publicly funded health care services, excluding spa treatment and spa rehabilitation, as well as provision of medicinal products dispensed to beneficiaries within health policy programmes of the minister competent for health;
• granting funds from the State Fund for Rehabilitation of Disabled Persons for activities targeted at disabled Ukrainian citizens.

Academic staff and students

Regarding the rights of Polish citizens and Ukrainian citizens who are students, academic teachers, or scientific workers arriving from Ukraine, the Act provides, inter alia, that:

• persons holding Polish citizenship who, on 24 February 2022, were students of studies preparing for professions referred to in Article 68(1)(1–8) of the Act of 20 July 2018 – Law on Higher Education and Science at a university operating on the territory of Ukraine and have been admitted by a Polish university to studies in a corresponding field, shall pay fees for educational services related to part-time or foreign-language studies not exceeding the documented fees previously paid at the university operating on the territory of Ukraine;
• persons holding Polish citizenship as well as Ukrainian citizens who legally arrived in Poland directly from Ukraine between 24 February 2022 and a date specified in regulations issued under the Act, who declare that they are students of a specified year and level of studies at a university operating on the territory of Ukraine, and who do not possess documents confirming periods of study, exams, credits or professional internships issued by that university, may have their corresponding study periods recognised through verification of learning outcomes and will be able to continue their education;
• a Polish citizen who entered the territory of the Republic of Poland directly from Ukraine between 24 February 2022 and a date specified in regulations issued under the Act, or a Ukrainian citizen whose stay in Poland is recognised as legal under the Act, who declares that on 24 February 2022 they worked as an academic teacher at a university operating in Ukraine and hold the required professional title, academic degree, artistic degree or professor title and appropriate qualifications for the position, may be employed at a university as an academic teacher without a competition, as referred to in Article 119(1) of the Act of 20 July 2018 – Law on Higher Education and Science.

Education for pupils from Ukraine

The Act also provides solutions to ensure education and upbringing for children or pupils who are Ukrainian citizens. For this purpose, additional locations for conducting didactic, educational, and care activities may be established, organisationally subordinated to schools or kindergartens. To facilitate the organisation of work in a school where such an additional class is created to provide education and upbringing for children and pupils arriving from Ukraine to the territory of the Republic of Poland, the Act provides that in the school year 2021/2022, the school principal may assign a teacher, with their consent, extra hours exceeding half of the full-time workload to work with these children and pupils.