Personnel and payroll service

Comprehensive and professional HR and payroll service means experience and knowledge. I gained it while dealing with HR matters in companies employing dozens of people. I perfectly understand how important it is to keep track of the most important deadlines and current employee settlements. I can effectively take care of the company's interests, but also of the accuracy of the required procedures. By choosing my accounting services in Krakow, you gain a professional in maintaining healthy employee relations.

Human Resources & Payroll

Contrary to appearances, it is not accounting but human capital management that takes the most time. The number of formalities related to employee services is a headache not only for the employer but also for the HR manager . The models of effective HR and payroll management developed over the years have allowed me to optimise my work in such a way that it is a pleasure. Social Security and deadlines, holidays, contracts or salaries are not a problem anymore. Specialized software and knowledge allow to effectively manage the whole bureaucratic HR and payroll machine. The employer is relieved...but only from the burdens and problems he gets rid of thanks to me.

List of services and additional information

Human resources and payroll services
  • Payroll processing
  • Ongoing handling of official correspondence with ZUS and other institutions,
  • Calculation and deduction of additional remuneration components i.e. allowances, gratuities, bonuses, holiday equivalents, sick pay and care benefits.
  • Preparing and sending declarations and monthly reports to ZUS
  • Completing and preparing documents necessary to receive sickness or disability benefits,
  • Electronic handling of sick leave
  • Current control of the deadline for payment of premiums and insurance advances
  • Preparation of payroll with additional information as per client guidelines
  • Notification and updating of employee data for social or health insurance, including registration with ZUS, deregistration from ZUS.
  • Adjustments in connection with the payment of sickness benefits
  • Preparation of statements of monthly advance payments of PIT4 income tax
  • Preparation of employee salary slips
Human resources services
  • Completion of necessary documents required when hiring an employee
  • Maintaining personal files of employees and contractors and updating them during employment
  • Preparation of employment contracts, mandate contracts, contracts for specific work, annexes and other B2B
  • Formal termination of the employment relationship with the drawing up and issuing of an employment certificate
  • Preparation of necessary regulations governing the rights and obligations of employees
  • Accounting for employees' working time
  • Maintenance of holiday records
  • Monitoring of up-to-date medical examinations of employees, occupational health and safety training, other temporary authorisations necessary to perform the job
Compensation of employees and tax deductible costs

Salaries and wages paid by the employer are tax deductible in the month for which they are due provided that they are paid within the time limit stipulated in the contract. This means that an employee who has an employment contract with a deadline for payment of remuneration of up to the 10th day of the month cannot receive payment after that date. If this happens, the employer cannot deduct the salary paid in the current month as a tax deductible expense. This issue is governed by the accrual basis of accounting.

Therefore, it is worth taking care of the timeliness of employee payments if you want to have a tax cost.

Contract for work from 2021

Starting this year, there is a new provision for reporting all contracts for work. Contracts entered into as of January 1, 2021 must be reported on the RUD(Report of Contract for Work) form. It must be filed within 7 days of entering into the contract. The RUD form may be submitted electronically via the Platform for Electronic Services (PUE) of ZUS.

Who is not covered by the notification obligation

Pursuant to Art. 22 ((Journal of Laws 2020, item 568) the payer of contributions or the natural person commissioning a work of art shall inform the Social Insurance Institution about the conclusion of each work contract if such a contract is concluded with a person with whom he does not have an employment relationship or if under such a contract he does not perform work for the employer with whom he has an employment relationship.

Penalties

Failure to send the information on conclusion of a contract for specific work to ZUS is punishable by a fine of up to PLN 5 thousand for the entrepreneur.

When is leave time barred?

According to Article 291 of the Labour Code, outstanding leave becomes time-barred after 3 years. This period cannot be shortened or extended. Article 168 of the Labour Code states that leave should be granted to an employee not later than 30 September of the following calendar year.

Example

The employee, who has not used up his holiday leave in 2020, may use this leave, as outstanding leave, in the following year (2021). The employer shall grant the employee such leave no later than September 30, 2021. The employer, by failing to grant the accrued leave by this date, is in violation of the applicable regulations. However, this situation does not cause the employee to lose his or her right to accrued leave. As of September 30, 2021, the 3-year statute of limitations on the employee's right to unused leave will begin to run. Thus, the right to accrued leave will become time-barred on September 30, 2024.

Discretionary statement of earnings

It might seem that the certificate of earnings is something obvious and regulated by law. However, as it turns out in light of the current law, the employer does not have to issue such a certificate.

The only case when the issuance of such a certificate / application is mandatory for the employer, the obligation to issue a certificate of earnings is provided only in Article 125, paragraph 1, item. 2 of the Act of 17 December 1998 on pensions from the Social Insurance Fund (Journal of Laws 2013.1440 j.t.). Pursuant to this provision, the employer is obliged to issue to the employee or the pension authority certificates necessary to establish the right to benefits and their amount. This certificate is issued in the form of the so-called ZUS RP-7 form.

However, if the employer does not want to issue such a certificate citing lack of legal regulations, the Supreme Court comes to the rescue. In the decision of 16 September 1999 (ref. no. I PKN 331/99) an employee may claim before the labour court to order him/her to provide information essential for his/her employment situation (art. 2 § 1 and 476 § 1 CCP). This means that the employer must respect the legitimate interest of the employee, manifested in the necessity to obtain such a certificate for the needs of particular life situations.

Important tax deadlines

taxpayers on tax card settle accounts by the7th day of each month;

by the 20th day of each month, a flat-rate tax on registered income is paid;

until the 20th day of each month advance payments are made for income tax on persons conducting business on general terms;

advance payments for corporate income tax are made by the20th of each month;

till 25th day of each month settle VAT tax and submit JPK_V7M form. *does not apply to taxpayers settling quarterly.

until the 25th day of the month following the month in which the obligation to submit the summary VAT-EU information arose (electronic version), VAT EU shall be settled for the previous month. 

Important accounting terms - ZUS contributions

by the 10th of each month for employers who do not employ workers;

contributions for employees and for the employer of employees are paid by the15th of each month.