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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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REGULATION OF THE FINANCE MINISTER 1)

of 17 December 2002

on the keeping of employment records

On the basis of art. 35 par. 4 of the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. 1. 2) ) The following shall be managed:

§ 1. The Regulation sets out how the taxable persons referred to in Article are to keep their employment records. 35 par. 1 of the Act of 20 November 1998. with a flat-rate income tax on certain revenues generated by natural persons.

§ 2. 1. The employment of employment shall include at least the following data:

1. the number of the alert;

2) the name of the person employed;

3) the number of the General Electronic Population Records System (PESEL) of the employed person;

4) the tax identification number of the employed person;

5) the date of commencing and termination by this person of employment;

6) annotations on employment interruptions.

2. The record concerning the employment of the person concerned shall be made no later than before the start of employment by that person.

3. The subatter is obliged to armor the records of employment and to number her cards consecutiously.

§ 3. This Regulation shall enter into force on 1 January 2003. 3)

Minister of Finance: w z. J. Ożóg

1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 29 March 2002 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr 32, pos. 301, No 43, pos. 378 and No 93, pos. 834).

2) The amendments to the said Act were announced in Dz. U. 2000 r. No 104. items 1104 and No. 122, pos. 1324, 2001 No. 74, item. 784, Nr. 88, pos. 961, Nr 125, poz. 1363 and 1369 and Nr 134, pos. 1509 and 2002. No. 141, pos. 1183, No. 169, pos. 1384, Nr 172, pos. 1412 and No. 200, pos. 1679.

3) The scope of the matters governed by this Regulation has so far been regulated in the Regulation of the Minister of Finance of 18 December 1998. on the implementation of certain provisions of the Flat-rate Income Tax Act on certain revenues achieved by natural persons (Dz. U. Nr 161, poz. 1078 and No. 119, pos. 1258 and 2001. No. 151, item. 1710) retained in force on the basis of art. 2 of the Act of 27 July 2002. to amend the Flat-rate Income Tax Act on certain revenues generated by natural persons (Dz. U. No 141, pos. 1183 and No. 172, pos. 1412).