The employer is obliged to provide the employee with corrective glasses if the results of eye examinations as part of periodic preventive examinations show the need to wear them during work. However, the condition is that the employee spends at least half of his daily working time in front of a screen monitor. It should be emphasised that the labour law does not specify many issues. Regulations concerning, for example, the deadline for applying for a refund, its scope and amount must be included in the internal regulations of the workplace.

In accordance with the provisions of Article 207(2) of the Labour Code, the employer is obliged to provide employees with safe and hygienic working conditions, which includes the protection of their health and life by ensuring safe working conditions and using all available achievements of science and technology.

In the light of Article 237(6) paragraph 1 of the Labour Code, the employer is also obliged to provide the employee with personal protective equipment free of charge, which will protect him or her against the effects of dangerous and harmful factors occurring in the work environment. In addition, the employer is obliged to inform the employee about the proper use of these measures.

The Regulation of the Minister of Labour and Social Policy of 1 December 1998 on occupational health and safety at workplaces equipped with screen monitors imposes an obligation on the employer to provide employees with preventive health care, in accordance with the arrangements set out in separate regulations. It is also indicated that a monitor is a device used to display information in alphanumeric or graphical mode, regardless of how the image is obtained. The term „worker” includes any person employed by an employer, including apprentices and trainees, who use a screen monitor for at least half of the working time in a day.

Pursuant to Appendix 1 to the Regulation of the Minister of Health and Social Care of 30 May 1996 on conducting medical examinations of employees, the scope of preventive health care for them and issuing medical certificates in accordance with the provisions of the Labour Code, the examination is carried out every five years. However, it can be done earlier, for example if the doctor deems it necessary for a proper assessment of the employee’s health.

Labor laws do not explicitly specify how an employer should provide employees with prescription glasses, nor do they set rules, deadlines, or procedures for seeking reimbursement, the scope and amount, or the frequency and circumstances of replacement. Therefore, the employer should regulate these issues in detail in an internal act.

It is worth noting that an employer who does not provide employees with corrective glasses for their employees working on screen monitors in accordance with the requirements of the law is subject to a fine, which may range from PLN 1000 to PLN 30000.

Money that has been reimbursed to an employee for the purchase of prescription glasses is not subject to personal income tax. Pursuant to Section 2(1)(6) of the Regulation of the Minister of Labour and Social Policy of 18 December 1998 on the detailed rules for determining the basis for calculating contributions to pension and disability pension insurance, the basis for the assessment of contributions does not take into account the value of benefits in kind resulting from the provisions on occupational health and safety and the equivalents of these benefits. On the other hand, pursuant to Article 21(1)(11) of the Personal Income Tax Act of 26 July 1991, the above-mentioned benefits and equivalents are exempt from income tax.

Source: prawo.pl

Source: https://www.seka.pl/zasady-refundacji-okularow-korekcyjnychc/

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