The flood that hit southwestern Poland has caused, and continues to cause, significant damage. The Polish State has responded by providing assistance to individuals and legal entities through the issuance of the Regulation of the Council of Ministers dated 16 September 2024, concerning the introduction of a 30-day state of natural disaster in parts of the Dolnośląskie, Opolskie, and Śląskie voivodeships (Journal of Laws of 2024, item 1371).
The regulation refers to the Act of 16 September 2011 on special measures related to the removal of flood effects, which specifies the rights and obligations of employees and employers during a natural disaster:
- Employees who are unable to report to work due to the flood have the right to have their absence considered justified, provided they inform their employer of the reason for their absence and its duration. In this case, they are entitled to compensation calculated based on the minimum wage, for a period not exceeding 10 working days, as per the employee's individual work schedule.
- The compensation is borne by the employer. If the employer has ceased or reduced business operations due to the flood and lacks funds to pay salaries, they may apply for an interest-free loan from the Guaranteed Employee Benefits Fund. Applications should be submitted to the relevant marshal of the voivodeship where the business is conducted (Art. 23 sec. 1 of the Act of 16 September 2011).
- If employees receive compensation for their justified absence due to the flood or any other compensation for lost wages under separate regulations, the above provision does not apply to them.
- Employers who deem it necessary to address the effects of the flood may assign employees tasks other than those specified in their employment contracts. During this period, employees are entitled to their regular salary, calculated according to the rules for vacation leave pay.
- In support of employees facing hardship, employers may allocate funds from the company’s social benefits fund (ZFŚS) for aid to affected employees. This support may take the form of a repayable loan or a non-repayable grant, which is exempt from personal income tax. Employers who do not have a ZFŚS may provide financial assistance to employees from working capital upon request. In such cases, assistance up to PLN 6,000 is exempt from personal income tax.
- Employers who employ Territorial Defense Forces (WOT) soldiers or volunteer firefighters should be aware that these employees may be called to immediate service. Employers cannot refuse to release them for the duration of their service, during which they will be involved in disaster response and mitigation efforts. WOT soldiers and volunteer firefighters are not entitled to their salary during their absence due to such service.
In addition to the listed obligations, many employers, guided by compassion, are supporting affected employees to the best of their ability, organizing both monetary and material collections for their benefit, provided they themselves have not been impacted.
