The end of the state of epidemic emergency. What changed on 1 July 2023?

What changed on 1 July 2023? 11 December 2023 Over the past few years we have grown accustomed to the measures introduced by the special COVID-19 regulations, which affected business, legal, and social matters alike. On 1 July 2023, the so-called state of epidemic emergency was lifted, which in many cases means a return to the rules that applied before the pandemic.

In this post we would like to discuss the most significant of the changes introduced. One of the more notable consequences of lifting the state of epidemic emergency concerns employers.

The so-called fiction of service for letters sent to employees by traditional mail has come back into force.

This means that if an employee deliberately refuses to accept a letter from their employer, the letter will be deemed delivered no later than the seventh day after the second delivery notice is left.

This change is particularly significant when an employee is served with notice of termination of their employment contract.

The change concerning the use of leave by employees also deserves particular attention.

As of 1 July, employers may no longer instruct employees to use up to 30 days of leave carried over from previous years within an imposed deadline, without the employee's consent and bypassing the leave schedule.

Changes have also been made to occupational health and safety (OHS) training.

As of 1 July 2023, employers have 60 days to carry out periodic occupational health and safety training.

In addition, with the lifting of the state of epidemic emergency, the obligation to conduct all introductory occupational health and safety training in person has been reinstated.

Under the COVID legislation, employers were entitled to reduce the amount of an employee's severance pay in the event of a drop in business turnover or a significant increase in the burden on the payroll fund.

This employer entitlement has now been abolished.

The changes may also be significant for those of you who frequently take part in court hearings.

Under the COVID regulations, holding a hearing remotely remains possible for one more year following the lifting of the state of epidemic emergency, that is, until 1 July 2024.

In addition, a procedure to amend the Code of Civil Procedure is currently underway, the subject of which includes, among other things, the regulation of this matter.

We very much hope that, thanks to this change, the option to hold and take part in hearings remotely will stay with us permanently.

For those of you who have not reported tax schemes (MDR), please note that deadlines which had not started running or which were suspended during the state of epidemic emergency began to run once it was lifted.

Among the changes concerning tax law, it is also worth noting the change to the deadline for issuing an individual tax ruling.

As of 1 July 2023, this deadline is once again three months.

It is also worth mentioning that there is no longer any obligation to wear protective masks in medical facilities.

Some of the changes introduced after the lifting of the state of epidemic emergency will not take effect until transitional periods have elapsed, for example periods of three or six months.

If you have any doubts about how to adapt your business to the new regulations, we encourage you to get in touch and ask your questions!

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