Delegowanie pracowników w ramach świadczenia usług. Rola Państwowej Inspekcji Pracy jako organu właściwego w rozumieniu „dyrektywy wdrożeniowej” 2014/67/UE oraz inne zadania Państwowej Inspekcji Pracy w zakresie delegowania pracowników

The article seeks to familiarize the reader with the phenomenon of the posting of workers in the framework of the provision of services, with particular emphasis placed on the differences between posting and a business trip. Explaining these differences seems to be of paramount importance in the case of workers posted from the territory of Poland to work abroad as implementation of business trip procedures in a situation of actual posting often leads to the circumventing of legal regulations on social security and personal income tax — deliberately and voluntarily or entirely by accident — and, consequently, to a reduction of the inflow of the amounts due to the state budget. This paper also presents an issue which is inseparably linked with posting, i.e. minimum employment conditions in a host country which must be guaranteed — irrespective of the choice of law made by the parties to the legal relationship — by the employer posting a worker outside the territory of the country where he/she usually performs work. The posting of workers in the framework of the provision of services falls within the area of the labour law regulated by the intracommunity standards which have been implemented in the Polish legal system. The article discusses the main EU legal acts pertaining to this matter and how these regulations have been introduced in the Polish law by means of the Act on of 10 June 2016 on the posting of workers in the framework of the provision of services. When analyzing the contents of the above-mentioned Act, a reference has been made to the National Labour Inspectorate’s remit, as per the provisions of the Act, as “a competent body” in the meaning of Directive 2014/67/EU, as well as to other tasks, obligations and rights of this institution resulting from the legal regulations in the area of the posting of workers in the framework of the provision of services. The remarks made in this article, presented in view of the legislation in force, lead to conclusions as regards necessary amendments of legal provisions on the competence and remit of the National Labour Inspectorate as the authority appointed to ensure the rule of law in the area of the posting of workers.