Support for employers hiring soldiers. The government has adopted a project

– This is a whole set of solutions prepared together with the General Staff of the Polish Army, with the commander of the Territorial Defense Forces. It is very important to appreciate those who provide jobs for active reserve soldiers and the Territorial Defense Forces – emphasized the Deputy Prime Minister, head of the Ministry of National Defense Wladyslaw Kosiniak-Kamyszwho took part in a meeting of the flood crisis team in Wrocław on Tuesday evening with the participation of, among others, the Prime Minister Donald Tusk.

This project – as announced by the Minister of National Defense – is being processed in an urgent procedure and will be considered by the Sejm on Thursday.

The MON proposal – as we read in the government's announcement – introduces tax preferences for entrepreneurs who employ soldiers of the Territorial Defense Forces or active reserve soldiers. Business owners who apply for a public contract – for the implementation of which they employ these soldiers – will also be able to benefit from preferential conditions. In addition, the severance pay paid to employees called up for territorial military service will be replaced with an initial benefit.

“The idea is to increase the attractiveness of territorial military service, increase the number of soldiers in the Polish Armed Forces and reduce the burden on employers” – it was emphasized in the information about the project.

WOT and active reserve soldiers who are called up for military service cannot – as recalled – perform their duties under the employment relationship. And a sudden call up of an employee for military service – as noted – may affect the rhythm of the company's work and constitute a burden for the employer.

Among the most important solutions included in the project is the introduction tax relief for an entrepreneur who employs WOT or active reserve soldiers. The tax relief applies to each employed soldier, and its amount depends on the period of employment of the soldiers. It has been assumed that if a soldier has been in continuous service for at least one year, the employer can deduct PLN 12,000 from the tax base.

“The amount of the relief increases with each year of continuous service by the soldier. The maximum relief is PLN 24,000 if the length of service is at least 5 years,” the release stated.

In addition, an entrepreneur who applies for a public procurement contract and will employ territorial defence and active reserve soldiers to carry it out will be able to benefit from preferential treatment.

“A new 'quality criterion' is being introduced that can be applied by all contracting authorities – the entity applying for a public contract must employ employees who are soldiers of the territorial defence or active reserve. This applies to public contracts below the EU threshold (below PLN 25,680,260 for construction works and PLN 663,105 for supplies and services)” – the government informed.

In addition, the Ministry of National Defense will designate organizational units subordinate to it and supervised by it, which will be required to apply a “quality criterion” when awarding public contracts. The value of this criterion will not be lower than 10 percent.

Another important change is to replace the severance pay paid to employees called up for territorial military service with an initial benefit. Currently, an employee called up for territorial military service receives a severance pay from the employer in the amount of two weeks' salary. It is calculated according to the rules specified for determining the equivalent of vacation leave. The severance pay is not due in the event of a re-call to the same service.

“The initial benefit will be paid by the military unit. This will relieve employers who will not have to pay severance pay and then apply for its refund. The benefit will be due after the soldier completes basic training. It will amount to 50 percent of the average salary in the second quarter of the previous year,” we read in the announcement, which also added that the benefit this year will amount to PLN 3,502.88 and will be exempt from personal income tax.

The new regulations are to enter into force 14 days after their publication in the Journal of Laws, with the provisions providing for tax relief being applied to income obtained from 2025 onwards.

The fact that the government will work on regulations that are to concern the reinforcement of the Territorial Defense Forces (WOT) was said last Friday in Nowa Sól by Prime Minister Donald Tusk during another meeting of the flood crisis team. – No one in Poland will debate whether WOT is needed or not, because it is best to prove whether someone is needed during situations like this – emphasized the head of government.

Territorial Defense Forces (WOT) was established on 1 January 2017. It is one of the five branches of the Polish Armed Forces. It also includes the Land Forces, Air Force, Navy and Special Forces.