STRAIGHT ABOUT ACCOUNTING
National Labour Inspectorate Inspection
Based on the Act of April 13, 2007, on the State Labour Inspectorate, the Act of March 6, 2018, on Entrepreneurship Law, and International Labour Organization Convention No. 81 concerning Labour Inspection in Industry and Commerce, there is an institution responsible for inspecting employers to ensure compliance with labour laws. The scope of their activities covers a wide range of matters. Among them, the following are particularly noteworthy:
- inspection and supervision of compliance with labour laws, workplace safety and hygiene, the legality of employment, and the registration of employees working under special conditions or in special roles.
- prosecution of offences against workers' rights and other offences related to civil contracts.
- monitoring compliance with regulations on minimum wages and non-compete agreements.
It is worth noting that the right to inspection may occur with or without prior notice. Therefore, it is advisable to abide by the applicable laws to ensure that the inspection proceeds smoothly without any issues.
How does the inspection look and proceed?
Firstly, it is worth noting that the inspector is obliged to present their official identification confirming their identity and authority, as well as the authorization to conduct the inspection, which can be provided within 7 days from the start of the inspection. The authorization includes the following elements: indication of the legal basis for the inspection, designation of the inspecting authority, name and surname, official position of the authorized person conducting the inspection, and their official identification number, specification of the subject scope of the inspection, identification of the entity subject to the control, indication of the date of the inspection's commencement and the estimated completion date, the signature of the person granting the authorization, along with their position or function, information to the entity subject to the control about their rights and obligations, and the date and place of issuing the authorization.
The inspection takes place at the employer's headquarters, branches, or additionally at the Accounting Office in Bydgoszcz, Toruń, Poznań, Gdańsk. During the inspection, the labour inspector has the right to freely enter the premises and facilities of the company, inspect workplaces, machines, and equipment, request information from current and former employees, summon these individuals for questioning, as well as verify the identity of individuals performing work. Additionally, technical documentation, personnel files of employees, and other individuals performing any work must be made available. The labour inspector is also authorized to take photographs and record images and sound.
Conclusion of the inspection
The final element of the inspection is the issuance of a control protocol by the inspector. The document contains disclosed irregularities but may also include information necessary for establishing facts unrelated to any irregularities. Employers have the right to raise objections to the findings contained in the protocol, within 7 days from the day of its presentation, along with the appropriate justification.
Additionally, the employer may submit a request for confidential information contained in the control protocol to be treated as a trade secret. Moreover, an official note from the inspection, a decision, as well as a request for "rectification" may be issued. The employer is obligated to inform the labour inspector of the execution of the decision and the manner of implementing the recommendations from the request.
In case of disclosed irregularities, the labour inspector may initiate proceedings regarding offences. The penalty for committing an offence ranges from a fine of PLN 1,000 to PLN 100,000, reprimand, and even imprisonment. The form of penalty depends on the seriousness of the offence.
Author: Maciej Krupiński - Bydgoszcz Accounting Office
KNOWLEDGE AND SUPPORT
DO YOU NEED ACCOUNTANT SUPPORT?
CHECK OUT OUR FULL RANGE OF BOOKKEEPING SERVICES