Serwis Prawno-Pracowniczy (Legal and Work Service) 2021/01

The subject of the month
- ZUS IWA for 2020 - how to properly draw up the form (15)
  On February 1, 2021, the deadline for submitting to the Social Insurance Institution "Information on data for determining the accident insurance contribution" - ZUS IWA. The data provided in the form will be used by the Social Insurance Institution to determine the individual interest rate of the accident insurance contribution, which will apply to the payer from April 1, 2021.
Labor law
- Principles of introducing a 12-month settlement period for working time (21)
  The Labor Code allows for the use of extended settlement periods. This is a convenience for employers whose activities are subject to fluctuations, for example due to uneven orders for their products or services. Extending billing periods may also be a way to mitigate the effects of periodic declines in demand for certain goods or services caused by the COVID-19 epidemic.
Salaries
- Compensating an employee for the costs of performing remote work (29)
  The issue of compensation by the employer to the employee for the costs incurred by him in connection with remote work (including that provided during quarantine or home isolation) is not regulated by law. It should be assumed that the employee is entitled to such compensation. It is recommended to regulate the issue of compensation in an additional contract.