Serwis Prawno-Pracowniczy (Legal and Work Service) 2019/17

Topic of the issue
- How to keep records related to functioning at PPK (12)
  The basis for transferring payments to PPK is the conclusion of a PPK management contract. then you need to draw up a contract for running PPK on behalf of and for the benefit of the employed person. The termination of the PPK management contract by the employing entity or financial institution may not lead to the termination or termination of the PPK contract if the PPK account has registered participation units or units of the PPK participant.
Labor law
- Under what conditions can the employer test the sobriety of employees so that it is consistent with the position of UODO (17)
  The employer must not check for himself whether he is sober. There is also no right to carry out random checks for the presence of alcohol in an employee's body. UODO believes that there is no basis for this under current legislation.
Remuneration
- How to use "zero PIT for young people" - questions and answers (24)
  From August 1, 2019, the amendment to the Act on Personal Income Tax entered into force, exempting from income tax income from service relationship, employment relationship, outwork, cooperative employment relationship and ordering agreements, received by taxpayers by the age of 26 life.