Regulation Of The Minister Of Finance Of 17 December 2002 On Keeping Records Of Employment

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 17 grudnia 2002 r. w sprawie prowadzenia ewidencji zatrudnienia

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On the basis of article. 35 paragraph 1. 4 of the Act of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, as amended. 2)) are managed as follows: § 1. The regulation specifies how to keep records of employment by taxable persons referred to in article 1. 35 paragraph 1. 1 of the Act of 20 November 1998 on a flat-rate income tax certain income achieved by individuals.

§ 2. 1. Record of employment should include at least the following information: 1) registration number;

2) name and surname of the person employed;

3) Universal Electronic population register (PESEL) employed person;

4) tax identification number of the person employed;

5) start and end date by that person;

6) annotations interruptions in employment.

2. Record of employment of the person concerned should be made no later than the commencement of the employment by that person.

3. The taxpayer is obliged to zbroszurować records of employment and number of its cards.

§ 3. This Regulation shall enter into force on 1 January 2003.3) Finance Minister: with j. Ożóg 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 29 March 2002 on the detailed scope of the Minister of Finance (Journal of laws No. 32, item 301, no. 43, item 378 and # 93, poz. 834).

2) amendments referred to the Act were announced in the journal of laws of 2000 No. 104. item. 1104 and # 122, item. 1324, 2001 No. 74, item. 784, no. 88, item. 961, no. 125, item. 1363 and 1369 and # 134. 1509 and 2002 No. 141, item. 1183, no. 169, item. 1384, no. 172, item. 1412 and # 200. 1679.3) the scope of the matters governed by this regulation was not yet regulated in the regulation of the Minister of Finance of 18 December 1998 on the implementation of certain provisions of the Act on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 161, poz. 1078 and # 119, item 1258 and 2001 No. 151, item 1710) remaining in force pursuant to article. 2 of the Act of 27 July 2002 amending the Act on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 141, item. 1183 and # 172, poz. 1412).

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