Act Of 10 October 2002 On Minimum Wage For The Work

Original Language Title: USTAWA z dnia 10 października 2002 r. o minimalnym wynagrodzeniu za pracę

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Article. 1. [Definitions] used in this Act shall mean: 1) [1] "the Council for social dialogue", the Council for social dialogue, referred to in the Act of 24 July, 2015, at the Council for social dialogue, and other institutions of social dialogue (OJ. 1240);

2) "forecast the price index"-annual average price index of consumer goods and services generally, adopted to develop the project budget;

3) "price index"-annual average price index of consumer goods and services, announced by the President of the Central Statistical Office in the official journal of the Republic of Poland "Monitor Polish";

3A) "average wage" – the average monthly gross wage in the national economy, announced by the President of the Central Statistical Office in the official journal of the Republic of Poland "Monitor Polish";

4) "projected average salary"-annual average indicator of the average wage in the national economy, to develop the project budget;

5) "household expenses" is the average of the year monthly expenditure per person on consumer goods and services for the 20% of people with the lowest income in the households of workers obtained from by Central Statistical Office household budget surveys;

6) "participation rate of income from employment" is the average of the year the share of income from employment in household expenses for the 20% of people with the lowest income in the households of employees obtained from by Central Statistical Office household budget surveys;

7) "average number of dependents person working najemnie"-the average of the year the number of people dependent on the person working najemnie for 20% of people with the lowest income in the households of employees, obtained from the register kept by the Central Statistical Office household budget surveys;

8) "next year" is the year for which is determined by the height of the minimum wage;

9) [2] "previous year" is the year preceding the year in which hosts the negotiations the Council of social dialogue;

Article. 2. [the negotiations on minimum wage] [3] 1. The amount of minimum wage, hereinafter referred to as the "minimum wage", annually the subject of negotiations within the framework of the Council of the social dialogue.

2. the Council of Ministers no later than 15 June of each year, submit to the Council for social dialogue: 1) a proposal for the amount of the minimum salary the following year along with a change in the amount of this remuneration, in accordance with article 5. 3;

2) the price index in the previous year;

3) projected for the following year: price index and the index of average earnings;

4) the amount of the average wage in the first quarter of the year, which hosts the negotiations;

5) household expenditure in the previous year;

6) index of the share of income from employment and the average number of dependents person working najemnie in the previous year;

7) about the amount of average monthly salaries in the previous year according to the types of activities;

8) information about the level of life of the various social groups;

9) the economic conditions of the Member State, taking into account the situation of the State budget, the requirements of economic development, levels of productivity and the need to maintain a high level of employment;

10) a projected real growth of gross domestic product.

3. the Council for social dialogue, after receipt of the proposal and the information referred to in paragraph 1. 2, brings the amount of the minimum wage in the following year within 30 days from the date of receipt of the proposal.

4. the amount of the minimum wage referred to in paragraph 1. 3, shall be subject to the notice in the official journal of the Republic of Poland "Monitor Polish", by way of notice of the President of the Council of Ministers, no later than 15 September of each year.

5. If the Council of the social dialogue does not agree within the period referred to in paragraph 1. 3, the amount of the minimum wage in the following year, the Council of Ministers shall determine the amount of the minimum wage in the following year, together with the date of change of the height, by regulation, not later than 15 September of each year. The amount of the minimum wage fixed by the Council of Ministers may not be less than the amount of the minimum wage referred to in paragraph 1. 2, paragraph 1.

6. the time limits referred to in paragraph 1. 2-5, the social dialogue Council changes at the request of the representative of the Council of Ministers, in its composition, to change an appointment made pursuant to art. 19 paragraph. 2 of the Act of 24 July, 2015, at the Council for social dialogue, and other institutions of social dialogue.

Article. 3. [the terms changes the amount of the minimum wage] if the forecast for the next year the price index, referred to in article 1. 2. 2, paragraph 3, shall be: 1) of at least 105%-is determined by the two terms changes the amount of the minimum wage: from 1 January and 1 July;

2) less than 105%-fixed one term changes the amount of the minimum wage: from 1 January.

Article. 4. [the amount of the minimum wage from January 1, 2003.] 1. from 1 January 2003 shall be the minimum salary of £ 800.

2. the amount of the minimum wage referred to in paragraph 1. 1, is the basis for determining the amount of the minimum salary in 2004.

Article. 5. [the verification Indicator] 1. The amount of the minimum wage referred to in art. 2 is determined in such a way that the average height of the minimum wage in a given year has increased to the extent of not less than projected for the year in the price index, subject to paragraph 2. 4.2. If in the previous year forecast the price index differs from the price index, in determining the amount of the minimum wage in the following year shall take into account the amount of the minimum wage in the year preceding the year for which is determined by the minimum wage, adjusted the verification indicator referred to in paragraph 1. 3.3. A verification indicator is obtained by dividing the price index in the previous year by forecast the price index in the previous year.

4. [4] if, in the year in which the negotiations are held, the amount of the minimum wage will be less than half the amount of average earnings, as referred to in article. 2. 2, paragraph 4, the amount of the increase referred to in paragraph 1. 1, in addition to about 2/3 the benchmark forecast real growth of gross domestic product.

Article. 6. [calculation of compensation of employees] 1. Salary employee in full monthly time shall not be less than the amount of the minimum wage established in the article. 2 and 4, subject to the provisions of paragraph 2. 2.2. The wages of the employee during its first year of service, subject to the provisions of paragraph 2. 3, may not be less than 80% of the amount of the minimum remuneration for work.

3. for the period referred to in paragraph 1. 2, does the all periods, for which she was paid for the contribution to social security or pension supplies, with the exception of periods of employment under a contract of employment in order to prepare.

4. To calculate the appropriate remuneration of an employee shall be the employee's statutory components of remuneration and other benefits resulting from an employment relationship, counted according to the principles of employment statistics and wages set by the Main Statistical Office for personal remuneration, subject to paragraph 2. 5.5. In the calculation of the remuneration of the employee shall not be taken into account: 1) awards the Jubilee;

2) check-in exercise in connection with the employee monetary retirement or survivor's pension for incapacity for work;

3) remuneration for working overtime.

Article. 7. [remuneration Supplement] 1. If in a given month, due to the payment dates of certain components of remuneration or the distribution of working time, the employee's salary, calculated in accordance with art. 6 paragraph 1. 4, is less than the amount of the minimum wage, a wage supplement to this amount in the form of compensation.

2. Alignment shall be paid for the period each month, including the payment of remuneration.

3. Employees of the wynagradzanym based on hourly wage alignment is paid for each hour of work. Alignment is the difference between the amount of remuneration resulting from the split the amount of the minimum salary by the number of hours of work per to be worked by an employee in a given month in the framework of full working time, and the amount of the remuneration of an employee in a given month, calculated in accordance with art. 6 paragraph 1. 4, according to the hour.

4. Employees of wynagradzanym based on the monthly rates of remuneration, which shall not be entitled to remuneration for the full monthly working hours, shall be paid for each hour of work. Alignment is the difference between the amount of remuneration resulting from the split the amount of the minimum salary by the number of hours of work per to be worked by an employee in a given month in the framework of full working time, and the amount of the remuneration of an employee in a given month, calculated in accordance with art. 6 paragraph 1. 4, according to the hour.


Article. 8. [calculation of the remuneration of part-time employees] 1. If an employee is employed on a part time basis a month, the amount of the minimum wage shall be fixed at an amount proportionate to the number of hours of work per to be worked by an employee in a given month, taking as a basis the amount of the minimum wage established under this Act.

2. To calculate the alignment of workers employed part time job one month shall apply mutatis mutandis the provisions of article 4. 7 paragraph 1. 3 and 4.

Article. 9. [the law on enforcement proceedings in administration] in the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2002 No. 110, item. 968, # 113, item. 984, no. 127, item 1090, # 141, item 1178, No 153, item 1271, no. 169, item 1387 and # 199, poz. 1672) is amended as follows: 1) article. 8 § 1 paragraph 6 shall be replaced by the following: "6) money in the amount of $760," 2) article. 64 in the § 1 paragraph 6 shall be replaced by the following: "6) for attachment of property – 8% of the amount of egzekwowanej claims, but not more than £ 34 200, ' 3) article. 110 § 5 shall be replaced by the following: "§ 5. The total amount of the advance may not be greater than 5% of the egzekwowanej claims, plus interest for non-payment on the due date and not more than 11 400 $, except that the amount of interest shall be adopted on the day of the determination of the first advance. "

4) article. 110 w § 5 shall be replaced by the following: "§ 5. Notice of auction is placed in the premises of the tax office and the Office of the appropriate local government unit at least 30 days before it takes place, and if the value of the property has been estimated at more than £ 83 600 – also in the official poczytnym in the village. "

5) article. 115 § 2 shall be replaced by the following: "§ 2. When allocating the amount obtained from the enforcement of the real estate or enforcement acquired after a confluence of execution of court, execution cost and the cost of the strike meets a maintenance allowance, and then charges for work for a period of 3 months up to £ 760 per month, and a pension in respect of compensation for causing the disease, inability to work, disability, or death and costs the normal funeral principal and, after claims secured by a mortgage or lien registration or secured by entering into another register on the basis of separate provisions for work unsatisfied in the order earlier. "

6) article. 168d § 1 shall be replaced by the following: "§ 1. A person who, contrary to the obligation on her to refuses the bailiff authority information or explanations necessary for carrying out the executions or provide false information or clarifications, penalty may be imposed to a height of 3800 €. "

7) article. 168e § 1 shall be replaced by the following: "§ 1. On the debtor used claims that it does not perform or improperly executes obligations on the responsibilities of being executed or secured claims or rights matrimonial property, you can impose a penalty up to $3800. ".

Article. 10. [common law obligation to defend the Republic of Poland] in the Act of 21 November 1967 on the universal obligation to defend the Republic of Poland (Journal of laws of 2002 No. 21, item 205, no. 74, item, item 81 No. 676 732, # 113, item 984 and 985, no. 156, item 1301, No 166, item 1363 and # 199, poz. 1673) is amended as follows : 1) article. 52 in paragraph 1. 2 and art. 204 in the paragraph. 1, the words "the lowest compensation of employees for the full monthly working time specified by the Minister responsible for the work on the basis of the labour code" is replaced by "minimum wage in force in December of the previous year, established on the basis of separate provisions" 2) article. 128: a) in paragraphs 1 and 2. 1 and 2, the words "the lowest wage workers, specified by the Minister responsible for the work on the basis of the labour code" is replaced by "minimum wage in force in December of the previous year, established on the basis of separate provisions", b) (2). 4 shall be replaced by the following: "4. If the total monthly income received by persons referred to in paragraph 1. 2, is lower than the amount of the minimum wage in force in December of the previous year, established on the basis of separate provisions, benefits, referred to in paragraph 1. 1, in the amount of the difference between the amount of the minimum wage and the amount of that income. ", c) in paragraphs 1 and 2. 5, the words "lowest salary" shall be replaced by "minimum wage".

Article. 11. [Code] in the Act of 26 June 1974-labour code (Journal of laws 1998, No 21, item 94., as amended. – 1)) is amended as follows: 1) article. 13, the words "in particular by setting the lowest remuneration for work" shall be replaced by "in particular by setting minimum wage" 2) article. 183d, the words "in an amount not lower than the lowest salary" are replaced by the words "of not less than the minimum salary shall be determined on the basis of separate provisions ' 3) shall be deleted. 774;

4) article. 81 in the § 1 in the second sentence, the words "from the lowest remuneration based on art. 774, paragraph 1 "shall be replaced by ' the amount of the minimum remuneration for work, established on the basis of separate provisions" 5) article. 137 in § 2, the words "20% of the hourly rate resulting from the lowest remuneration, based on art. 774, paragraph 1 "shall be replaced by" 20% of the hourly rate resulting from the amount of the minimum remuneration for work, established on the basis of separate provisions ".

Article. 12. [Act on the pay of soldiers] in the Act of 17 December 1974 on the pay of soldiers (Journal of laws of 2002 No. 76, item 693, no. 153, item 1271 and No 166, item. 1363) is amended as follows: 1) article. 32 in paragraph 1. 1, the words "the lowest wage workers, specified by the Minister responsible for the work on the basis of the labour code" is replaced by "minimum wage in force in December of the previous year, established on the basis of separate provisions" 2) article. 32A, the words "the lowest monthly salary for employees specified by the Minister responsible for the work on the basis of the labour code" is replaced by "minimum wage in force in December of the previous year, established on the basis of separate provisions ' 3) article. 41 in paragraphs 1 and 2. 3, the words "the lowest compensation of employees for the full monthly working time specified by the Minister of labour and social policy on the basis of the labour code" is replaced by "minimum wage, established on the basis of separate provisions".

Article. 13. [collective redundancies Act] in the law of 28 December 1989, with special rules for resolving labor relations with employees for reasons related to the workplace (Journal of laws of 2002 No. 112, item 980 and No 135, item 1146) article. 8 paragraph 1. 2A is replaced by the following: ' 2a. The height of the clearance shall not exceed the amount of 15 times the minimum remuneration for work force in December of the year preceding the year in which the fixed employment, established on the basis of separate regulations. ".

Article. 14. [income tax act of individuals] in the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. 2)) is amended as follows: 1) article. 21 in paragraph 1. 1: a) in paragraph 6a, the words "three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by ' 2280 $", (b)) in paragraph 17, the words "three of the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year" is replaced by "amount of $2280", c) in paragraphs 26 in (a). (b) the words "three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year" is replaced by "amount of $2280", d) in Section 32b, the words "which is three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by" $2280 ") in paragraph 40b, the words" half of the lowest remuneration for work issued on the basis of separate provisions by December of the year preceding the tax year "is replaced by" amount of $380 ", f) in paragraph 68, the words" the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by "£ 760", g) in paragraph 78 in (a). (b) the words "the lowest remuneration for work issued on the basis of separate provisions, by December of the year preceding the tax year" is replaced by "amount of $760", h) in paragraph 88, the words "three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year" is replaced by "amount of 2280 $",


and) in paragraph 92, the words "three times the lowest remuneration for work issued on the basis of separate provisions, by December of the year preceding the tax year" is replaced by "amount of $2280" 2) article. 26: a) in paragraphs 1 and 2. 7A;

-in paragraph 7, the words "three times the lowest remuneration for work issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by ' 2280 $", in paragraph 12, the words "corresponding to 20% of the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by ' 152 $ ', b) in paragraph 2. 7E the words "dwunastokrotności the amount of the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year" is replaced by "amount of $9120" 3) article. 27: a) after paragraph 1. 5 the following paragraphs. 5A is inserted: ' 5a. Starting in tax year 2004, the amounts listed in article 4. 21(1). 1 paragraph 6a, 12a, 17, 26 (b). (b)), 32b, 40b, 49 (b). (b)), 67 – 68a, 77, 78 (b). (b)), 88, 92 and 112 (b). (b)), para. 11 paragraph 2 (a). (b)), in the article. 23 paragraph 1. 1 paragraph 30 (b). (b)), in the article. 26 paragraph. 7A paragraphs 7 and 12, paragraph 1. 7E in art. 27A para. 3 (1) (a). b)-d) and in article 3. 27 c paragraph. 6 shall be subject to the tax in any year, the increase in the extent corresponding to the increase in the prices of consumer goods and services during the first three quarters in the year preceding the tax year relative to the same period of the previous year. ", b) in paragraph 2. 6, the words "paragraphs 1 and 2. 4 and 5 ' shall be replaced by "paragraph 1. 4, 5 and 5a, c) (2). 7 shall be replaced by the following: "7. The proper Minister of public financies within 30 November of the year preceding the tax year shall, by regulation, on the basis of a communication referred to in paragraph 1. 6:1) of the income tax scale for the next tax year, referred to in paragraph 1. 1, 2) the amount referred to in article 1. 30 paragraph. 1 paragraphs 3, 3) the amounts referred to in article 1. 21(1). 1 paragraph 6a, 12a, 17, 26 (b). (b)), 32b, 40b, 49 (b). (b)), 67 – 68a, 77, 78 (b). (b)), 88, 92 and 112 (b). (b)), para. 11 paragraph 2 (a). (b)), in the article. 23 paragraph 1. 1 paragraph 30 (b). (b)), in the article. 26 paragraph. 7A paragraphs 7 and 12, paragraph 1. 7E in art. 27A para. 3 (1) (a). b)-d) and in article 3. 27 c paragraph. 6-time-limits and rules referred to in paragraph 1. 4, 5 and 5a. "

4) article. 27A in paragraph 1. 3 in point 1: a) in (b). (b) the words "which is three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by ' 2280 $", (b)) (a). (c) the words "the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by" £ 760 ", c); (d) the words "which is three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by ' 2280 €" 5) article. 27 c paragraph. 6 and 7 are replaced by the following: "6. The relief of apprentice for training per employee is: 1) $4560-the training period to 24 months 2) £ 7600 – training period of more than 24 months.

7. Relief uczniowską shall apply from the month following the month in which it was issued the decision to grant relief, except that in determining the amount of the relief referred to in paragraph 1. 6, shall be the amount applicable in the tax year in which the positive training completed. ".

Article. 15. [the Act on employment and counteracting unemployment] in the Act of 14 December 1994 on employment and counteracting unemployment (Journal of laws of 2001, No. 6, item 56, as amended. 3)) is amended as follows: 1) article. 2 in paragraph 1. 1 paragraph 8 shall be replaced by the following: "8) lowest salary-this means the minimum salary shall be determined on the basis of separate provisions," 2) article. 23 in paragraph 1. 1 in paragraph 2 (b). (h) the period is replaced by a comma and the following subparagraph (b). and added: "i) was employed or pursued another employment and remuneration or income from which there is an obligation to pay contributions to the Fund."

3) article. 53 in paragraph 1. 1 in the initial sentence, the words "EUR per month at least the lowest salary" is replaced by "EUR per month for at least the minimum wage and, in the case of the persons referred to in art. 6 paragraph 1. 2 of the Act of 10 October 2002, the minimum wage for the work (Journal of laws No. 200, poz. 1679), at least the remuneration referred to in that provision ".

Article. 16. [the law on State aid in the repayment of certain home loans] in the law of 30 November 1995 on State aid in the repayment of certain home loans, granting of the premium warranty and refund guarantee premium paid to banks (Journal of laws of 1996, no. 5, item 32, as amended. 4)) is amended as follows: 1) article. 7: a) in paragraphs 1 and 2. 2, the words "the lowest wage workers, based on the labour code," is replaced by "amount of $760" and the words "number of 300" adds a comma and the words "subject to paragraph 1. 2 c and art. 11A, b) (2). 2A is replaced by the following: ' 2a. The competent Minister of construction, land and housing Announces by way of notice in the official journal of the Republic of Poland "Monitor Polish", by 30 November each year, the height of the standard referred to in paragraph 1. 1. ", c) in paragraphs 1 and 2. 2B, the words "of the quarter following the quarter ' shall be replaced by" year after year ", d) after paragraph 1. 2B the following paragraphs. 2 c and 2d are inserted: "2 c. The amount referred to in paragraph 1. 2, is to increase each year for the following year to the extent corresponding to the index increase in the prices of consumer goods and services during the first three quarters of the year in which the amount is to increase, relative to the same period of the previous year.

2D. To the increase referred to in paragraph 1. 2 c, applies to consumer goods and services price index in the first three quarters, announced in a press release of the President of the Central Statistical Office on the basis of the provisions on taxes and local fees in the Official Gazette of the Republic of Poland "Monitor" Polish. "

2) after article. 11 the following article. 11A is inserted: "Article. 11A. in 2003, the height of the standard referred to in article 2. 7 paragraph 1. 1, is $2.53. ".

Article. 17. [Kikwit] in the law of 6 June 1997 – Kikwit (Journal of laws No. 90, item 557, as amended – 5)) article. 123 in § 1, the last sentence shall be replaced by the following: "the remuneration rights of the offender may not be lower than the minimum remuneration for work, established on the basis of separate regulations.".

Article. 18. [Act professional and social rehabilitation and employment of persons with disabilities] in the Act of 27 August 1997 on the professional and social rehabilitation and employment of persons with disabilities (Dz. u. Nr 123, poz. 776, as amended. 6)) article. 2 paragraph 1 shall be replaced by the following: "1) lowest salary-this means the minimum salary in force in December of the previous year shall be determined on the basis of separate provisions,".

Article. 19. [Act on the social insurance system] in the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item 887., as amended. 7)) article. 18 in paragraph 2. 4 is amended as follows;

1) point 5 is replaced by the following: "5) committed by soldiers in active service, subject to paragraph 6, and insured that take a surrogate form of military service, as well as in the service of the candidate police officers, border guards, Government Protection Bureau and the State fire-is the amount of the minimum wage in force in December of the previous year, determined on the basis of separate provisions, subject to paragraph 2. 9 and 10.0 "2) after point 5 the following point 5a is inserted: ' 5a) clergy-is the amount of the minimum wage, established on the basis of separate regulations, hereinafter referred to as" the amount of the minimum wage ", subject to paragraph 2. 9 and 10, ".

Article. 20. [Act on the flat income tax of certain revenues by individuals] in 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. 8)) is amended as follows: 1) article. 11: a) in paragraphs 1 and 2. 3:-in paragraph 7, the words "three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by ' 2280 $", in paragraph 12, the words "corresponding to 20% of the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year ' shall be replaced by ' 152 $ ', b) in paragraph 2. 7, the words "dwunastokrotności the amount of the lowest remuneration for work, issued on the basis of separate provisions for December of the year preceding the tax year" is replaced by "amount of $9120", c) the following paragraph. 10 shall be added:


10. Starting with the tax year 2004, annually are the increase of the amounts referred to in paragraph 1. 3 paragraph 7 and 12 and paragraphs 1 and 2. 7-to the extent corresponding to the price increases referred to in article 2. 27 paragraph. 5a of the income tax act. "

2) article. 53: a) of paragraph 1. 6 and 7 are replaced by the following: "6. The relief of apprentice for training per employee is: 1) $4560-the training period to 24 months 2) £ 7600 – training period of more than 24 months.

7. Relief uczniowską shall apply from the month following the month in which it was issued the decision to grant relief, except that in determining the amount of the relief referred to in paragraph 1. 6, shall be the amount applicable in the tax year in which the positive training completed. ", (b)) the following paragraphs. 17 ' 17. Starting in tax year 2004, annually are the increase of the amounts referred to in paragraph 1. 6-to the extent corresponding to the price increases referred to in article 2. 27 paragraph. 5a of the income tax act. "

3) article. 55 the previous contents are renumbered as paragraphs. 1 and the following paragraph. 2 shall be added: ' 2. The proper Minister of public financies within 30 November of the year preceding the tax year shall, by regulation, on the basis of a communication referred to in article 1. 27 paragraph. 6 of the income tax Act, the amount referred to in article 1. 11 (1). 3 paragraphs 7 and 12, paragraph 1. 7, and in art. 53 paragraph 1. 6, taking into account the principle referred to in article 1. 27 paragraph. 5a of the income tax act. ".

Article. 21. [the law on pensions and pensions from the social insurance fund] in the law of 17 December 1998 on pensions and pensions from the social insurance fund (OJ No 162, item 1118, as amended – 9)) article. 87 in the paragraph. 4, the second sentence shall be replaced by the following: "this Policy shall also apply if the basis of contribution to the pension scheme was the amount of permanent benefit from social assistance and to the employees referred to in article 1. 6 paragraph 1. 2 of the Act of 10 October 2002, the minimum wage for the work (Journal of laws No. 200, poz. 1679), committed by soldiers in active service, insured persons taking replacement forms of military service, as well as in the service of the candidate police officers, border guards, Government Protection Bureau and the State fire. ".

Article. 22. [the law amending the law on income tax of individuals] in the law of 27 July 2002 amending the law on income tax from natural persons and amending some other acts (Journal of laws No. 141, item 1182) article. 1 is amended as follows: 1) in point 14: a) in (b). a:-the fifth indent shall be replaced by the following: "after paragraph 12 the following point 12a shall be added: ' 12a) the value received by employees gift vouchers, gift certificates, coupons, or other evidence to obtain food or non-alcoholic beverages (with the exception of cash with this title) not exceeding the amount of $190 per month; the exemption applies in the case where the employer has entered into with the entity specializing in the preparation and issuance of food contract, which is the issue of employees of soft drinks and only ready-meals, ""-16th indent is replaced by the following: "-in paragraph 49 (b). (b)) is replaced by the following: "(b)) the provision to cover the costs of the financial lease of a dwelling, not exceeding the amount of $2280," "– 19th indent is replaced by the following:"-paragraph 67 shall be replaced by the following: "67) the value of the benefits received by the employee, financed entirely from the resources of the social welfare fund or funds of trade unions – to the amount not exceeding the amount of $380 in the tax year; in kind benefits are in particular: vouchers, Christmas packages for children, tickets to sporting events or cultural, ""-Indent shall be replaced by the following: "after paragraph 68 the following point 68a:" 68a) the value of gratuitous benefits referred to in article 1. 20(2). 1, received from the service provider in connection with the promotion or advertising-if the one-time value of these benefits does not exceed the amount of $76; the exemption does not apply if the supply is made to the employee healthcare provider or person with the healthcare provider in respect of civil, "",-the first indent is replaced by the following: "-paragraph 77 is replaced by the following:" 77) cash equivalents for the lack of private accommodation, paid: police officers and prison officers, internal security agency and foreign intelligence agency, the border guard, Government Protection Bureau and the firefighters State fire-to a height not exceeding the amount of $2280 , "a",-the fifth indent shall be replaced by the following: "-the following point after point 110 111 and 112:" 111) interest received in connection with the return of overpaid tax liabilities and other debts, and interest rate difference of tax on goods and services, within the meaning of the separate provisions, 112) the value of the benefits incurred by the employee in respect of: a) reimbursement of the cost of travel to the workplace, b) free accommodation – to not exceeding the amount of $2280 per month – if the obligation to bear these benefits by the employer derives directly from the provisions of other acts. " "(b)) (a). (c) is replaced by the following: "(c)), after paragraph. 10 the following paragraph. 11 and 12 shall be added: ' 11. The exemption referred to in paragraph 1. 1, point 12, shall apply only to food: 1) consumed by employees, which is responsible for: (a)) preparation and issuance of these meals, b) supervision of the preparation and issuing of these meals, 2) other than those referred to in paragraph 1, if the receipt is due to: (a)) Regulations separate laws or implementing acts issued on the basis of these laws, b) collective agreements or compensation regulations – to not exceeding the amount of $190 per month.

12. in the event that the employee benefits related to the Board referred to in paragraph 1. 1 paragraphs 11, 12 and 12a, employees are entitled to exemption from only one title. " "2) paragraph 23 (b). (d) shall be replaced by the following: "(d)) paragraph 30 shall be replaced by the following:" 30) contributions to the Organization, to which membership of the taxpayer is not mandatory, with the exception of: a) deposits of taxpayers carrying on economic activities in the field of tourism, leisure, sport and recreation on the Polish tourist organisation, b) contributions to the Organization of entrepreneurs and employers, acting on the basis of separate set – up to a total of not more than in the fiscal year an amount equal to 0.15% of the amount of wages paid in the previous tax year , which the dimension of social security contributions; If the trader does not pay those wages, the amount of the contributions to the cost of revenue in the fiscal year may not exceed an amount corresponding to the amount of $114, "".

Article. 23. [Relief apprentice] 1. The height of student relief referred to in article 1. 27 c paragraph. 1 of the Act referred to in article 1. 14 – for taxpayers, who have completed their training the students before 1 January 2003 and this training has been completed positive exam-shall be specified on the basis of article. 27 c paragraph. 6 of the Act, referred to in article 1. 14, in the version in force before 1 January 2003.

2. the amount of student relief referred to in article 1. 53 paragraph 1. 1 of the Act referred to in article 1. 20-for taxpayers, who have completed their training the students before 1 January 2003 and this training has been completed positive exam-shall be specified on the basis of article. 53 paragraph 1. 6 of the Act, referred to in article 1. 20, in the version in force before 1 January 2003.

Article. 24. [of the Act], the President of the Council of Ministers on 30 September 2006 shall present to the Sejm of the Republic of Poland an assessment of the operation of the Act, taking into account: 1) analysis of the evolution of the relationship of the minimum wage to the level of salaries in the national economy;

2) about the number of employees receiving the minimum wage;

3) analysis of the relationship between the amount of the minimum wage and the situation on the labour market.

Article. 25. [Lowest salary employees] Whenever the law is talking about "the lowest remuneration for work ' by reference to the rules or to the labour code or by an indication of the Minister of labour and social policy, the Minister of labour and Social Affairs or the Minister responsible for working as a principal to determine such remuneration on the basis of separate regulations or the labour code, this means that the amount of $760.

Article. 26. [entry into force] this Act shall enter into force on 1 January 2003.



 

1) Changes the consolidated text of the said Act were announced in the journal of laws of 1998, no. 106, item. 668 and # 113, item. 717, with 1999 No. 99, item. 1152, 2000 No 19, item. 239, no. 43, item. 489, no. 107, item. 1127 and No. 120, item. 1268, 2001 # 11. 84, no. 28, item. 301, no. 52, item. 538, No 99, item. 1075, no. 111, item. 1194, # 123, poz. 1354, no. 128, item. 1405 and # 154, poz. 1805 and from 2002 No. 74, item. 676, No 135, item. 1146 and # 199. 1673.


2) Changes the consolidated text of the said Act were announced in the journal of laws of 2000 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324, 2001 # 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509 and 2002 No 19, item. 199, # 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384 and # 181, item. 1515.3) a change in the consolidated text of the said Act were announced in the journal of laws of 2001, no. 42, item. 475, no. 89, item. 973, no. 100, item. 1080, no. 122, item. 1323 and 1325, no. 128, item. 1405 and # 154, poz. 1793, and in 2002, no. 25, item. 253, no. 74, item. 675, # 113, item. 984 and # 199. 1673.4) amendments to the Act were announced in the journal of laws of 1996, no. 106, item. 496, 1997 No. 80, item. 508 and # 103, item. 652, with 2000 # 3, item. 27 and No 122, item. 1310, 2001 # 4, item. 27 and No 133, item. 1508 and of 2002, no. 25, item. 253 and # 127, poz. 1090.

5) amendments to the Act were announced in the journal of laws of 1997, no. 160, item. 1083, 1999, no. 83, item. 931, 2000 No. 60, item. 701 and No. 120, item. 1268, 2001, no. 98, item. 1071 and No. 111, item. 1194 and the 2002 No. 74, item. 676 and No. 121, item. 1033.6) amendments to the Act were announced in the journal of laws of 1997, no. 160, item. 1082, 1998, no. 99, item. 628, no. 106, item. 668, # 137, poz. 887, no. 156, item. 1019 and No. 162, item. 1118 and 1126, 1999 No. 49, item. 486, no. 90, item. 1001, no. 95, item. 1101 and No. 111, item. 1280, 2000, no. 48, item. 550 and No. 119, item. 1249, 2001 # 39, item. 459, no. 100, item. 1080, no. 125, item. 1368, no. 129, item. 1444 and # 154, poz. 1792 and 1800, and from 2002 # 169, item. 1387.7) amendments to the Act were announced in the journal of laws of 1998, no. 162, item. 1118 and 1126, 1999, # 26, poz. 228, no. 60, item. 636, No 72, item. 802, no. 78, item. 875 and No. 110, item. 1256, 2000 # 9, item. 118, no. 95, item. 1041, no. 104, item. 1104 and No. 119, item. 1249, 2001 # 8, item. 64, no. 27, item. 298, no. 39, item. 459, no. 72, item. 748, no. 100, item. 1080. # 110, item. 1189, no. 111, item. 1194, # 130, poz. 1452 and # 154, poz. 1792 and from 2002, no. 25, item. 253, no. 41, item. 365, no. 74, item. 676, # 155, poz. 1287, no. 169, item. 1387 and # 199. 1673.8) amendments 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 and # 169, item 1384.

9) amendments to the Act were announced in the journal of laws of 1999 No. 38, item. 360, no. 70, item. 774, No 72, item. 801 and 802, and No. 106, item. 1215, with 2000 # 2, item. 26, no. 9, item. 118, no. 19, item. 238, # 56, item. 678 and No. 84, item. 948, 2001 # 8, item. 64, no. 27, item. 298, no. 85, item. 924, no. 89, item. 968, no. 111, item. 1194 and # 154, poz. 1792 and from 2002 No. 74, item. 676 and # 199. 1673 [1] Article. 1 paragraph 1 shall be inserted to be fixed by the article. 65 (1) (a). a) Act of 24 July, 2015, at the Council for social dialogue, and other institutions of social dialogue (OJ. 1240). The change came into force on 11 September 2015.

[2] Article. 1 paragraph 9 as amended stipulated by article. 65 (1) (a). (b)) the Act of 24 July, 2015, at the Council for social dialogue, and other institutions of social dialogue (OJ. 1240). The change came into force on 11 September 2015.

[3] Article. 2 in the version established by art. 65 paragraph 2 of the law of 24 July, 2015, at the Council for social dialogue, and other institutions of social dialogue (OJ. 1240). The change came into force on 11 September 2015.

[4] Article. 5. 4 in the version established by art. 65 paragraph 3 of the Act of 24 July, 2015, at the Council for social dialogue, and other institutions of social dialogue (OJ. 1240). The change came into force on 11 September 2015.

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