Changes in the ECP Act

by Katarzyna Adamczak, Natalia Patecka​

6 June 2022

The Act on the Rules of Implementation of Tasks Financed from EU Funds in the Multiannual Financial Framework 2021–2027 was promulgated on 20 May 2022. The Act introduces, among other things, amendments to the Employee Capital Plan (ECP) Act. 
 

Modified legal definition of the hiring entity

Following the extended definitions in the ECP Act, also the withholder is a hiring entity if the employer or contracting party defined in the ECP Act does not hold a tax identification number (NIP) or a statistical number (REGON).
 

Deadline for concluding the ECP maintenance agreement

After the amendment, the hiring entity should conclude the ECP maintenance agreement for and on behalf of the worker not earlier than after 14 days of hiring and not later than by the 10th day of the month following the month in which 3 months have passed since the worker was hired, subject to exceptions stipulated in the ECP Act.
 
Previously the hiring entity could conclude such an agreement later, that is, after 3 months of hiring a worker, however not later than by the 10th day of the month following the month in which 3 months have passed since the worker was hired, subject to exceptions stipulated in the ECP Act.
 

ECP participant's statement on the ECP maintenance agreements concluded on his/her behalf

According to the amended provisions, the ECP participant must submit a statement on the ECP maintenance agreements concluded on his/her behalf to the hiring entity within 7 days of concluding an ECP maintenance agreement for and on behalf of the ECP participant. If the ECP participant is hired by several entities, he/she submits the statement to the selected hiring entity.
 
Previously, the ECP participant had to submit the above-mentioned statement within 7 days "after 10 days of the month following the month in which 3 months have passed since he/she was hired" (Article 19(1) ECP Act).

Additional contribution financed by the ECP participant
 
An additional contribution of up to 2% of the ECP participant's remuneration "is binding from the month following the month in which the ECP participant submits an additional contribution declaration form"  (Article 27(3a) of the ECP Act).
 

Welcome contribution records

The welcome contribution is recorded in the ECP participant's account within 45 days after the end of quarter. Previously this deadline was 30 days after the end of quarter.
 
The changes described here are just some of the numerous changes introduced by the amendment to the ECP Act.
 
If you want to know more about it, please contact Rödl & Partner experts.