Abuses in the application of the task-based working time system in Poland

This approach is particularly suitable for managerial posts and for roles requiring independent organisation of work. However, the lack of strict hourly control often leads employees to perceive it as a tool for circumventing working time rules, especially regarding overtime remuneration.

Legal basis and essence of the system

The task-based working time system may be introduced where, due to the nature of the work or the way in which it is organised, it is not possible to determine a fixed schedule of working hours. This system is applied primarily where the character of the work requires a high degree of employee autonomy, where control of working hours is unnecessary or impossible, and where the decisive factor is the outcome of the work rather than the time spent performing it. The system is typically applied to IT specialists, accountants, lawyers, journalists, sales representatives, and research staff.

The essence of the system lies in the proper allocation of the specific tasks entrusted to the employee, for which the employer bears full responsibility. The work assigned must be capable of being performed within statutory working time limits – eight hours per day and an average of 40 hours per week within the adopted settlement period.

Abuses in practice

Abuses observed in practice most often consist of the inappropriate allocation of tasks and working hours. This occurs when the employer assigns to an employee tasks at such a high volume or level of difficulty which, objectively, require constant exceeding the normative working time. Such excesses may also stem from a lack of work optimisation on the employee’s side. Nevertheless, it remains the employer’s responsibility to adjust processes and to provide adequate training so the statutory working time is not exceeded.

Poland’s labour courts have repeatedly held that even under the task-based system, the protective norms arising from the Labour Code continue to apply. Employers may not therefore evade the obligation to compensate overtime work by overburdening employees with excessive duties.

One mechanism that can be applied to address overtime in the context of task-based working time is lump-sum remuneration for overtime work. This solution simplifies the settlement of working time in situations where precise recording of overtime is difficult or even impossible.

---

Anita Tulak is a graduate of the Faculty of Law and Administration and a tax advisor at the National Chamber of Tax Advisors. She has passed through all levels of career in accounting and tax law, from assistant to partner of a law firm and worked for recognised private consulting firms and the “Big Four” company PwC.