July 1 was when businesses should have started making or preparing for changes reflecting the end of the specific legal regime imposed during the epidemic. The changes were symbolically represented by abolition of the duty to wear face masks also in hospitals and surgeries.

However, the changes in law that took effect on July 1 refer to many other areas, too. Taking them all into account can be quite a challenge. We draw your attention to some of the changes below.

Workplace health and safety

Periodic medical examinations are back. The pandemic was a time during which periodic examinations were suspended (including those administered on reference from the employer or to employees working in conditions creating exposure to cancerogenic substances or agents or fibrosing dusts). Now employees should be referred by 1 January 2024 to the examinations which they did not undergo due to that suspension.

By 29 August 2023 employers were required to make up for any overdue periodic workplace health and safety training.

As of July 1, initial health and safety training should generally be provided on-site (except where the new employees have been hired for remote work at administrative or office positions).

Constructive delivery

With respect to notices to terminate contracts of employment (including on a disciplinary basis), July 14 was the end date after which employees who did not take delivery of such notices during the last three years can be deemed to be in receipt thereof. This means the employer is required to issue employment clearance certificates, pay for any unused holiday, and submit end-of-employment reports to the Social Security Institution.

Holiday leaves

During the pandemic employers were authorised to unilaterally send employees, without their consent and outside the leave schedule, on holiday for a time specified by the employer in order to use up to 30 days of the employees’ accrued leave entitlements from previous calendar years. As of July 1 employers no longer have that authority.

Work permits for foreigners

July 30 was the due date for employers having workers from outside the EU who stayed and worked in Poland under the COVID legislation to extend their work permits.


Mandatory disclosure rules for domestic tax schemes are back. MDR reporting for which due dates were after 31 March 2020 was suspended for the duration of the epidemic emergency. But the suspension ended and the schemes had to be reported by 30 July 2023.

Notice of payment into non-white-listed account 

The time to file form ZEW-NR is back to seven days, not 14 days as before. These are forms for notification of payments into accounts that are not white-listed for VAT purposes.

Court and administrative cases

Remote trials and hearings introduced under the COVID-related emergency regulations will be abolished one year after 1 July 2023.

Public contracting

July 1 was generally the last day of the rule allowing waiver of public procurement regulations for works, service or supply contracts awarded in connection with prevention or combating of the epidemic in areas for which a state of epidemic emergency or of epidemic was announced.


If you have any additional questions, please let us know. We will also be happy to be of service in any other tax or legal matters.