The law imposes additional obligations on employers employing at least 50 people, including the introduction of work and remuneration regulations and the establishment of a company social benefits fund.
Duties
An employer who employs at least 50 employees is obliged to:
- introduction of remuneration regulations,
- introduction of work regulations,
- establishing a company social benefits fund and regulations specifying the terms and conditions of using services and benefits as well as the rules for allocating funds from the fund.
If the employer has a company trade union, the employer must agree on the above regulations with it.
Furthermore, an entity that employs at least 50 people (not necessarily under an employment contract) is obliged to introduce an internal whistleblower reporting procedure.
Employment status calculation
The rules for calculating employment status for specific duties are not uniform. The following differences apply:
- the obligation to introduce work and remuneration regulations arises when the required number of employees is reached,
- the obligation to establish a company social benefits fund arises for employers employing at least 50 full-time employees as of 1 January of a given year,
- the internal reporting procedure is introduced by an entity for which at least 50 people perform paid work as of 1 January or 1 July of a given year.
Importantly, in the case of work regulations, remuneration and the company social benefits fund, only persons employed under an employment relationship are taken into account, whereas in the case of the whistleblower procedure, the number of employees includes, in addition to persons employed under an employment contract, also persons providing paid work on a basis other than an employment relationship (e.g. a B2B contract, a contract of mandate).
Summary
Entrepreneurs should periodically review the number of people they employ, as reaching a certain level of employment may involve additional responsibilities.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of November 28, 2025.
Author:
Series editor:
