Factsheet for measure
PL-2020-40/1634
–
Updated
– measures in Poland
Social partners address economic challenges: personal and corporate income tax
Ogólnopolscy partnerzy społeczni zajmują stanowisko w sprawie wyzwań dla gospodarki: podatek dochodowy od osób fizycznych i prawnych
Background information
Following the spring outbreak of COVID-19 and hasty implementation of anti-crisis government policies, virtually no social dialogue at the central level has been taking place. The situation became even more tense after an attempted move by the government to limit the autonomy of the Social Dialogue Council (RDS), the central tripartite body see case
PL-2020-13/1158
.
In late summer the climate started to improve somewhat see case
PL-2020-10/1378
and in late September RDS met for the first time in several months, which resulted in a series of bipartite (employee and employers sides, no government) resolutions on vital issues of the body's interest in the current situation.
This entry is about the Resolution no. 91. The Resolution expresses disapproval for the intended changes to fiscal regulations on PIT and CIT pushed through by the government without proper social consultation.
Content of measure
The Resolution 91 does not include any specific postulates, as its main purpose is to protest against governmental plans which are described as violating the fundamental rules of social dialogue by using tactics of a "last-minute throw in", so that in procedural terms the process is conducted properly but social partners are de facto left with no time to react.
As stated in the Resolution the protest "is due to the fact that the employees' side and the employers' side are prevented from expressing their opinions to the draft within the statutory deadline. [...] The employees' side and the employers' side of the Social Dialogue Council had only two working days to express a position on a very important project with far-reaching business and financial implications for employers and employees. The draft envisages, inter alia, taxing tens of thousands of limited partnerships and some general partnerships with CIT, cancellation of the abolition relief or obligating largest companies to make their tax strategies publicly known".
Updates
The following updates to this measure have been made after it came into effect.
|
11 August 2021
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The initiative has had no impact on the government's policies. Furthermore, the planned changes in the tax system (part of the New Polish Deal strategy) are expected to go into different direction than proposed by the social partners.
|
Use of measure
The bipartite resolutions have declaratory power and symbolic meaning only, as government does not have to acknowledge any postulates of social partners expressed in such form.
Target groups
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Workers
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Businesses
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Citizens
|
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Does not apply to workers
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Applies to all businesses
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Applies to all citizens
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Actors and funding
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Actors
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Funding
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Social partners jointly
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No special funding required
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Social partners
Social partners' role in
designing the measure
and form of involvement:
|
Trade unions
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Employers' organisations
|
|
Role
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Agreed (outcome) incl. social partner initiative
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Agreed (outcome) incl. social partner initiative
|
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Form
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Consultation through tripartite or bipartite social dialogue bodies
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Consultation through tripartite or bipartite social dialogue bodies
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Social partners' role in the
implementation, monitoring and assessment phase:
-
Social partners jointly
-
Main level of involvement: Peak or cross-sectoral level
Involvement
The resolution emerged as a result of the social partner's initiative.
Views and reactions
The resolution emerged as a result of the social partner's initiative.
Sources
