Poland Labour Inspectorate Act

National Labour Inspectorate Act

Ustawa z dnia 13 kwietnia 2007 r. o Państwowej Inspekcji Pracy

Poland

RET-PL-NA-DZU2024-2007

Last updated: November 22, 2024Effective: May 29, 2007
In Force (Amended)(In Force (Amended))
ActEnforcement & RemediesEqual Pay PrinciplesPay Data Collection

The National Labour Inspectorate Act of 2007 establishes the Państwowa Inspekcja Pracy (PIP) as Poland's primary body for supervising and enforcing labour law compliance, including occupational safety, legal employment, and fair remuneration. It grants the PIP extensive powers for inspections, investigations, and imposing penalties to uphold worker rights and promote equitable working conditions. The Act is crucial for translating the Polish Labour Code's principles into practical enforcement, with its scope expanding to incorporate future EU pay transparency directives.

Overview

The National Labour Inspectorate Act (Ustawa z dnia 13 kwietnia 2007 r. o Państwowej Inspekcji Pracy) serves as the foundational legal framework for the operation of the Państwowa Inspekcja Pracy (PIP), Poland's primary state body responsible for supervising and controlling compliance with labour law. Enacted on April 13, 2007, and originally published in Dziennik Ustaw (Journal of Laws) 2007, No. 89, item 589, this Act replaced the earlier National Labour Inspection Act of March 6, 1981, significantly expanding the Inspectorate's competences and refining its operational procedures. The core purpose of the PIP, as defined by this Act, is to ensure safe and legal working conditions across all sectors of the Polish economy, thereby upholding fundamental labour rights and promoting decent work standards in line with national and international commitments.

Historically, the concept of labour inspection in Poland dates back to 1919, underscoring a long-standing commitment to worker protection. The 2007 Act represents a crucial evolution in this commitment, providing the PIP with enhanced tools to address contemporary challenges in the labour market, including issues related to equal treatment, non-discrimination, and fair remuneration. It delineates the Inspectorate's organizational structure, its extensive powers, and the procedures for conducting inspections, investigations, and applying legal measures. The Act is instrumental in translating the principles enshrined in the Polish Labour Code (Kodeks Pracy) and other labour regulations into practical enforcement actions, making it a cornerstone of Poland's labour protection system.

The significance of the National Labour Inspectorate Act extends beyond mere regulatory oversight; it plays a vital role in fostering a culture of compliance and accountability among employers. By empowering the PIP to monitor adherence to a broad spectrum of labour laws—from occupational safety and health (OSH) to the legality of employment and the proper calculation of wages—the Act directly contributes to reducing exploitation and ensuring equitable treatment for all employees. Furthermore, the Act's provisions, particularly in conjunction with the Labour Code, enable the PIP to address specific grievances related to pay equity and discrimination, which are increasingly critical areas of focus, especially with the impending implementation of EU directives on pay transparency.

Definitions

The National Labour Inspectorate Act, while primarily defining the powers and structure of the PIP, operates within the broader context of Polish labour law, drawing upon and reinforcing key definitions found in the Labour Code and related statutes. Central to its mandate is the concept of the 'Państwowa Inspekcja Pracy' (National Labour Inspectorate) itself, which is defined as a state body established to supervise and control compliance with labour law, particularly occupational safety and health rules and regulations, as well as provisions concerning the legality of employment and other paid work. This broad definition underscores the comprehensive scope of the Inspectorate's responsibilities, encompassing virtually all aspects of the employment relationship.

Another fundamental term is 'Prawo Pracy' (Labour Law), which, in the context of the PIP's enforcement, includes a wide array of regulations. These specifically cover the employment relationship, remuneration for work and other benefits arising from it, working time, employee leave, parental rights, the employment of minors and persons with disabilities, and the overall legality of employment. The Act empowers 'Inspektor Pracy' (Labour Inspectors) – authorized officials of the PIP – to conduct inspections and apply legal measures to ensure adherence to these extensive legal provisions. Their authority is crucial for the effective implementation of the Act's objectives.

While not explicitly defined within the National Labour Inspectorate Act itself, the principles of 'Równe Traktowanie w Zatrudnieniu' (Equal Treatment in Employment) and 'Wynagrodzenie za jednakową pracę lub za pracę o jednakowej wartości' (Equal remuneration for equal work or work of equal value) are cornerstones of the Polish Labour Code, which the PIP is mandated to enforce. Article 11(2) of the Labour Code establishes the general principle of equal rights for employees performing the same duties, with a particular emphasis on equal treatment for men and women. Article 18(3c) further elaborates on equal remuneration, defining it broadly to include all components of remuneration, regardless of their name or character, as well as other work-related benefits, whether monetary or non-monetary. This article specifies that work of equal value requires comparable professional qualifications (confirmed by documents or experience), responsibility, and effort. These definitions are critical for the PIP's role in combating wage discrimination and ensuring fair pay practices across the country.

Covered Employers

The National Labour Inspectorate Act grants the Państwowa Inspekcja Pracy (PIP) broad jurisdiction over a vast spectrum of entities within Poland. Generally, any institution or entrepreneur that employs at least one individual, whether under an employment contract, a civil law contract, or engages a natural person on a B2B (business-to-business) basis, falls under the purview of PIP's inspection and supervisory powers. This expansive coverage ensures that the fundamental principles of labour law, including those related to safety, working conditions, and remuneration, are applied consistently across various forms of employment and organizational structures. The Act does not typically specify size thresholds for general oversight, meaning that both micro-enterprises and large corporations are subject to PIP's scrutiny regarding compliance with labour regulations.

While the core Act establishes universal applicability, certain specific obligations, particularly those related to pay equity and transparency, may introduce thresholds or phased implementation periods, often stemming from the transposition of European Union directives. For instance, upcoming requirements related to pay gap reporting, influenced by the EU Pay Transparency Directive, will apply to companies employing at least 100 persons. This indicates a nuanced approach where the general enforcement powers of the PIP are comprehensive, but detailed reporting or auditing obligations might be tailored to the size and capacity of employers. The Act's framework allows for such differentiations to be integrated without undermining the overall mandate of the Inspectorate.

The scope of sectors covered by the National Labour Inspectorate Act is equally comprehensive, encompassing all areas where labour is performed. There are no explicit exemptions for particular industries or types of organizations from the general oversight of the PIP. This universal application is crucial for maintaining a consistent standard of labour protection across the entire economy. The Inspectorate's duties extend to monitoring compliance with occupational health and safety standards, scrutinizing provisions related to the employment relationship, remuneration, working time, parental rights, and the employment of vulnerable groups such as people with disabilities and juveniles. This broad mandate ensures that the protective umbrella of Polish labour law, enforced by the PIP, covers all workers, regardless of their industry or the size of their employer.

Employee Rights

The National Labour Inspectorate Act, in conjunction with the Polish Labour Code, establishes a robust set of rights for employees, primarily focused on ensuring fair treatment, safe working conditions, and the ability to seek redress for violations. A cornerstone of these rights is the ability for employees to file complaints directly with the Państwowa Inspekcja Pracy (PIP) regarding any perceived breaches of labour law, including issues of discrimination and unequal pay. This mechanism provides a crucial avenue for workers to report concerns without fear of retaliation, as the Labour Code offers protection against dismissal or other adverse actions taken by an employer in response to an employee exercising their rights.

Beyond the right to complain, employees are also entitled to receive information from their employers regarding the provisions on equal treatment in employment. Employers are obligated to make these texts accessible, either in written form or through other accepted methods within the workplace. This proactive disclosure aims to empower employees with knowledge of their rights, fostering a more transparent and equitable work environment. Furthermore, the PIP itself offers free legal advice through its organizational units across the country, providing an invaluable resource for employees seeking clarification on their rights or guidance on how to proceed with a complaint.

Looking ahead, the implementation of the EU Pay Transparency Directive will significantly enhance employee rights concerning remuneration. By December 24, 2025, new provisions in the Labour Code (Article 18(3ca)) will grant job applicants the right to be informed about the right to equal remuneration for equal work or work of equal value, including the initial salary or salary range for the position, based on objective, gender-neutral criteria. Subsequently, by June 7, 2026, employees will gain the right to inquire about and receive information on the average remuneration levels within their company, broken down by categories of workers performing the same or equivalent work. These forthcoming rights represent a substantial step towards greater pay transparency and will provide employees with more tools to identify and challenge potential pay discrimination, with the PIP playing a central role in enforcing these new entitlements.

Pay Transparency Requirements

While the National Labour Inspectorate Act primarily outlines the enforcement powers of the Państwowa Inspekcja Pracy (PIP), it is through its enforcement of the Polish Labour Code and the upcoming transposition of EU directives that specific pay transparency requirements are established and will be significantly expanded. Currently, the Labour Code, particularly Article 18(3c), enshrines the fundamental right to equal remuneration for equal work or work of equal value, prohibiting discrimination in pay. However, the mechanisms for proactively ensuring this equality through transparency have historically been less explicit in Polish law, relying more on individual complaints and reactive inspections.

A significant shift towards greater pay transparency is mandated by the EU Pay Transparency Directive (Directive 2023/970), which Poland is in the process of implementing. The first stage of these changes is set to take effect by December 24, 2025, with the introduction of a new Article 18(3ca) into the Labour Code. This provision will impose a crucial obligation on employers to inform individuals applying for employment about their right to equal remuneration for equal work or work of equal value. More specifically, employers will be required to disclose the initial salary or a salary range for the position, which must be based on objective, gender-neutral criteria. Furthermore, job advertisements and position titles will need to be neutral with respect to gender, ensuring a non-discriminatory recruitment process from the outset.

The second, more comprehensive stage of pay transparency requirements will be fully implemented by June 7, 2026, as Poland completes the transposition of the EU Directive. This will introduce obligations for companies employing at least 100 individuals to regularly report on their gender pay gap. Additionally, employees will gain the right to request and receive information about the average remuneration levels within their company, categorized by groups of workers performing the same or equivalent work. The PIP is anticipated to be at the forefront of enforcing these new transparency rules, including imposing penalties for non-compliance, and will also be tasked with providing training to employers on job evaluation methodologies to ensure fair and objective pay structures. These changes represent a transformative step towards proactive pay equity in Poland, moving beyond reactive complaint-based enforcement.

Reporting & Audit Obligations

The National Labour Inspectorate Act primarily empowers the Państwowa Inspekcja Pracy (PIP) to conduct inspections and enforce labour law, rather than imposing direct reporting obligations on employers *to* the PIP regarding pay equity or general labour practices in a routine, systemic manner. Historically, employer obligations have focused on maintaining proper employment documentation, adhering to occupational safety and health (OSH) standards, and ensuring legal employment, all of which are subject to PIP's inspection. However, the landscape of reporting and audit obligations is undergoing significant transformation due to the impending implementation of the EU Pay Transparency Directive (Directive 2023/970).

Under the new framework, which Poland must transpose by June 7, 2026, companies meeting certain size thresholds will face explicit reporting and auditing requirements related to pay equity. Specifically, employers with at least 100 employees will be mandated to prepare and submit regular reports on their gender pay gap. These reports are expected to detail average remuneration levels, broken down by gender and categories of workers performing the same or equivalent work, allowing for a systematic assessment of pay disparities. The content and frequency of these reports will be specified in the national implementing legislation, but the overarching goal is to increase transparency and accountability regarding pay structures.

Furthermore, the PIP itself will play a crucial role in facilitating and overseeing these new obligations. The Chief Labour Inspector has indicated that the PIP will be responsible for training employers, particularly those with fewer than 250 employees, on methodologies for job evaluation to ensure objective and gender-neutral pay assessments. While the Act itself does not detail employer-initiated audits, the PIP's inspection activities serve as a form of external audit, where inspectors verify compliance with all labour laws, including those pertaining to equal remuneration. The Inspectorate's monitoring and evaluation activities also include analyzing the causes of work-related accidents and occupational diseases, and cooperating with other authorities on environmental hazards, demonstrating a broader commitment to workplace oversight.

Governance & Enforcement Bodies

The governance and enforcement of the National Labour Inspectorate Act are primarily vested in the Państwowa Inspekcja Pracy (PIP), which operates as a highly structured and independent state authority. At the apex of its organizational hierarchy is the Główny Inspektorat Pracy (Chief Labour Inspectorate), located in Warsaw, which serves as the central administrative and coordinating body. The Chief Labour Inspector, who leads the entire PIP system, is a pivotal figure, appointed and recalled by the Speaker of the Sejm (the lower house of the Polish Parliament) after consulting with the Rada Ochrony Pracy (Labour Protection Council) and the relevant parliamentary committee. This appointment process underscores the Inspectorate's independence and its direct accountability to the legislative branch.

Below the Chief Labour Inspectorate are the Okręgowe Inspektoraty Pracy (District Labour Inspectorates), which are regional units responsible for overseeing labour law compliance across one or more provinces (voivodeships). These district inspectorates may further establish sub-district offices to ensure a localized and effective presence throughout the country. Each District Labour Inspectorate is managed by a District Labour Inspector, appointed by the Chief Labour Inspector, also after seeking the opinion of the Labour Protection Council. This decentralized structure allows the PIP to conduct widespread inspections and respond to local labour market needs efficiently.

An essential oversight body is the Rada Ochrony Pracy (Labour Protection Council), which acts as a supervisory and advisory organ for the PIP. Comprising 30 members, including a chairman, vice-chairman, and secretary, the Council's primary role is to express its opinion on matters related to the PIP's activities, such as its operational programs, periodic evaluations, and national labour protection issues. This multi-layered governance structure ensures accountability, strategic direction, and public oversight of the PIP's critical functions. Employees can initiate the enforcement process by filing complaints directly with any PIP unit, which then triggers an investigation into alleged labour law violations, including those related to pay equity and discrimination.

Monitoring & Evaluation

The Państwowa Inspekcja Pracy (PIP) employs a comprehensive system for monitoring and evaluating compliance with labour law, which is central to its mandate under the National Labour Inspectorate Act. A key aspect of this system is the conduct of inspections, which can be carried out both proactively and in response to complaints. Importantly, PIP inspectors have the authority to conduct unannounced inspections, allowing for a more accurate assessment of real-world working conditions and compliance levels. During these inspections, labour inspectors are granted extensive powers, including the right to enter workplaces, demand access to all relevant documents (such as personnel files, payroll records, and OSH documentation), and question employees and employers.

The investigation of complaints forms a significant part of PIP's monitoring activities. Employees can submit complaints regarding various labour law violations, including issues of unequal treatment and pay discrimination. While the PIP investigates all complaints, not all allegations are substantiated, as some may be based on subjective perceptions rather than factual breaches of law. Nevertheless, each complaint triggers a formal process, ensuring that potential violations are thoroughly examined. The Inspectorate's approach is dual-faceted, encompassing both control-supervisory activities aimed at identifying and rectifying non-compliance, and preventive-informational actions designed to educate employers and employees about their rights and obligations.

To manage the impact of inspections on businesses, particularly smaller entities, Polish law, influenced by international conventions like ILO Convention No. 81, sets limits on the duration of inspections. For instance, inspections for micro-entrepreneurs are generally limited to 12 working days in a calendar year, while for large enterprises, the limit is 48 working days. However, these limits may not apply if ratified international agreements provide otherwise, ensuring that thorough investigations can still be conducted when necessary. Beyond individual inspections, the PIP also engages in broader monitoring and evaluation by analyzing the causes of work-related accidents and occupational diseases, and collaborating with other authorities on issues such as environmental hazards, thereby contributing to a holistic assessment of workplace safety and legality.

Enforcement & Penalties

The National Labour Inspectorate Act grants the Państwowa Inspekcja Pracy (PIP) significant enforcement powers to ensure compliance with labour law and to impose penalties for violations. When an inspector identifies a breach of regulations, they are authorized to issue orders to the employer, compelling them to rectify the identified violations within a specified timeframe. These orders can range from requiring improvements in occupational safety and health conditions to mandating the correction of illegal employment practices or discriminatory pay structures. The enforceability of these orders is a critical aspect of the PIP's effectiveness in upholding labour standards.

In addition to issuing corrective orders, the PIP has the authority to impose financial penalties, commonly in the form of fines, on employers who fail to comply with labour law provisions. The Act of 2007, in fact, significantly expanded the scope and potential severity of these fines, reflecting a legislative intent to strengthen the deterrent effect against non-compliance. The specific amounts and ranges of these penalties are determined by the nature and gravity of the violation, with more serious or repeated offenses incurring higher fines. For instance, with the upcoming implementation of the EU Pay Transparency Directive, employers who fail to provide required pay information could face specific penalties.

For more severe or persistent violations, particularly those involving discrimination or other serious breaches of employee rights, the PIP can escalate the matter by referring the case to the appropriate court. In such instances, the Labour Code provides for various remedies, including compensation for employees who have suffered discrimination, such as unequal pay. The appeals process for PIP decisions typically involves administrative channels, allowing employers to challenge orders or fines. However, the ultimate authority of the PIP, backed by the legal framework, ensures that there are clear consequences for employers who disregard their obligations under Polish labour law, thereby safeguarding workers' rights and promoting fair employment practices.

Relationship to Other Laws

The National Labour Inspectorate Act operates as a specialized enforcement statute, intricately linked with and drawing its substantive authority from a broader ecosystem of Polish and international legal instruments. Its most fundamental relationship is with the **Kodeks Pracy (Labour Code)**, which serves as the primary source of substantive labour law in Poland. The PIP is explicitly tasked with supervising and controlling compliance with the Labour Code's extensive provisions, including those pertaining to occupational safety and health, working time, employee leave, parental rights, and crucially, equal treatment in employment and equal remuneration. Articles 11(2) and 18(3c) of the Labour Code, which prohibit discrimination and guarantee equal pay for equal work or work of equal value, are directly enforced by the PIP.

Beyond the Labour Code, the Act interacts with several other key statutes. The **Ustawa o promocji zatrudnienia i instytucjach rynku pracy (Act on Employment Promotion and Labour Market Institutions)** is another significant piece of legislation, as the PIP is responsible for controlling the legality of employment and other paid work under its provisions. Furthermore, the **Ustawa o wdrożeniu niektórych przepisów Unii Europejskiej w zakresie równego traktowania (Act on the implementation of certain EU provisions on equal treatment)** extends the prohibition of discrimination to individuals working under civil law contracts, broadening the scope of protection that the PIP may indirectly enforce. In procedural matters not explicitly regulated by the National Labour Inspectorate Act, the **Kodeks Postępowania Administracyjnego (Code of Administrative Procedure)** applies, ensuring due process in PIP's administrative actions.

The Polish legal system also ensures that fundamental labour rights are rooted in the highest law of the land, with **Article 24 of the Konstytucja Rzeczypospolitej Polskiej (Constitution of the Republic of Poland)** affirming that work is under the protection of the Republic of Poland. This constitutional principle underpins the entire framework of labour protection that the PIP enforces. Moreover, the Act's future evolution is heavily influenced by **EU law**, particularly the **EU Pay Transparency Directive (Directive 2023/970)**. Poland's obligation to transpose this directive by June 7, 2026, will introduce new pay transparency and reporting requirements into the Labour Code, which the PIP will be instrumental in enforcing, thereby demonstrating a dynamic and evolving relationship between national enforcement mechanisms and supranational legal mandates.

International Context

The National Labour Inspectorate Act and the operations of the Państwowa Inspekcja Pracy (PIP) are deeply embedded within an international framework of labour standards, reflecting Poland's commitments as a member of the International Labour Organization (ILO) and the European Union. Poland has ratified key ILO Conventions, most notably **ILO Convention No. 81 on Labour Inspection (1947)**, which sets out fundamental principles for effective labour inspection systems. The PIP's structure, powers, and operational procedures, as defined by the Act, are designed to align with the requirements of this Convention, ensuring that inspections are conducted frequently and thoroughly to guarantee the effective application of labour laws. The PIP actively participates in ILO activities, contributing to global efforts to promote decent work and strengthen labour inspection systems worldwide.

As a member state of the European Union, Poland's labour law, and consequently the PIP's enforcement mandate, are significantly shaped by EU directives and regulations. The principle of equal treatment and non-discrimination, including in remuneration, is a cornerstone of EU law, and Polish legislation, particularly the Labour Code, has been harmonized with these principles. A prominent example of this influence is the ongoing implementation of the **EU Pay Transparency Directive (Directive 2023/970)**. This directive mandates significant changes to national laws, requiring member states to introduce mechanisms for pay transparency, such as pay gap reporting and the right to information on salary ranges. The PIP is designated as a key national authority responsible for enforcing these new EU-driven pay transparency requirements, highlighting its role in transposing and upholding supranational labour standards. The Chief Labour Inspector's membership in the EU Senior Labour Inspectors Committee further underscores the close cooperation and alignment with European labour inspection practices.

Implementation Timeline

DateMilestoneStatus
1919Establishment of the predecessor Labour Inspection in Poland.Historical Foundation
1981Previous National Labour Inspection Act in force.Replaced
January 1, 2002Chapter IIa "Równe traktowanie w zatrudnieniu" (Equal treatment in employment) introduced into the Labour Code.In Force
January 1, 2004Concept of gender discrimination in the Labour Code expanded to include sexual harassment.In Force
April 13, 2007National Labour Inspectorate Act (Ustawa o Państwowej Inspekcji Pracy) adopted.Adopted
May 29, 2007Original publication of the Act in Dziennik Ustaw (Journal of Laws) 2007, No. 89, item 589.In Force
April 14, 2017Consolidated text of the Act published (Dz.U. 2017 poz. 786).In Force (Amended)
August 1, 2022Consolidated text of the Act published (Dz.U. 2022 poz. 1614).In Force (Amended)
January 26, 2024New consolidated text of the Act published (Dz.U. 2024 poz. 97).In Force (Amended)
November 22, 2024Latest consolidated text of the Act published (Dz.U. 2024 poz. 1712).In Force (Amended)
December 24, 2025First stage of pay transparency changes in the Labour Code (new Art. 18(3ca)) takes effect, requiring salary range disclosure to applicants.Awaiting Entry
June 7, 2026Deadline for EU member states to implement the EU Pay Transparency Directive (2023/970), introducing pay gap reporting and employee right to information on average pay.Awaiting Entry

Compliance Checklist

RequirementAction RequiredDeadline
Adherence to Labour LawEnsure full compliance with all provisions of the Polish Labour Code and related labour laws, covering OSH, working time, remuneration, and non-discrimination.Ongoing
Equal RemunerationProvide equal remuneration for equal work or work of equal value, as defined by Article 18(3c) of the Labour Code.Ongoing
Non-Discrimination in EmploymentAvoid all forms of discrimination in employment, including direct and indirect discrimination, as per Article 11(2) of the Labour Code.Ongoing
Information on Equal TreatmentMake available to employees the text of provisions concerning equal treatment in employment.Ongoing
Job Applicant Pay TransparencyInform job applicants about their right to equal remuneration and disclose the initial salary or salary range for the position, based on objective, gender-neutral criteria.By December 24, 2025
Gender-Neutral Job PostingsEnsure that all job advertisements and position titles are neutral with respect to gender.By December 24, 2025
Pay Gap Reporting (for large employers)For employers with 100 or more employees, prepare and submit regular reports on the gender pay gap.By June 7, 2026
Employee Right to Pay InformationProvide employees with information on average remuneration levels, broken down by categories of workers performing the same or equivalent work, upon request.By June 7, 2026
Cooperation with PIP InspectionsCooperate fully with Państwowa Inspekcja Pracy (PIP) inspectors during inspections, providing all requested documents and information.Upon Inspection
Rectification of ViolationsPromptly address and rectify any violations of labour law identified by PIP inspectors and comply with issued orders.As per PIP Order
Job Evaluation TrainingParticipate in training provided by PIP on job evaluation methodologies to ensure objective and gender-neutral pay assessments (especially for employers with <250 employees).As announced by PIP (Future)

Sources and References

SourceType
Ustawa o Państwowej Inspekcji Pracy - Państwowa Inspekcja Pracy - Portal Gov.plgovernment
Ustawa z dnia 13 kwietnia 2007 r. o Państwowej Inspekcji Pracy (Dz.U. 2007 nr 89 poz. 589) - ISAP Sejmlegal
Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 22 listopada 2024 r. w sprawie ogłoszenia jednolitego tekstu ustawy o Państwowej Inspekcji Pracy (Dz.U. 2024 poz. 1712) - ISAP Sejmlegal
Ustawa z dnia 26 czerwca 1974 r. Kodeks pracy (Dz.U. 1974 nr 24 poz. 141 z późn. zm.) - ISAP Sejmlegal
ACT of 13 April 2007 on National Labour Inspectorate - ILO NATLEX Databaselegal
Labour Inspection | International Labour Organizationofficial
(Nie)równość płac - Państwowa Inspekcja Pracygovernment
Jak zatrudnić pracownika w ramach umowy o pracę? - Państwowa Inspekcja Pracygovernment

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