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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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ACT

of 10 October 2002

with a minimum wage for work

Article 1. [ Definitions] The terms used in the Act shall mean:

1) [ 1] "Council of Social Dialogue"-Social Dialogue Council, referred to in the Act of 24 July 2015. about the Social Dialogue Council and other institutions of social dialogue (Dz. U. Entry 1240);

(2) "forecast price index"-the average annual price index of consumer goods and services, adopted for the development of a draft budget law;

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

3a) "average wage"-the average monthly gross wage in the national economy, as announced by the President of the Central Statistical Office in the Official Journal of the Republic of Poland "Monitor Polski";

4. "forecast average wage" means the average annual rate of remuneration in the national economy, adopted for the development of a draft budget law;

5) "expenditure of households"-average annual monthly expenditure per person for goods and consumer services for 20% of persons with the lowest income in the household of employees, obtained from the Central Statistical Office maintained by the Central Statistical Office the survey of household budgets;

6) "share-of-labour income ratio"-average per year the share of employed income in household expenses for 20% of persons with the lowest income in the workers ' households, obtained from the lead by the Chief Office of the Statistical survey of household budgets;

7) "average number of dependants"-average per year the number of dependants for 20% of the people with the lowest income in the workers ' households, obtained from the main Statistical Office for the survey of household budgets;

(8) "next year" shall mean the year for which the minimum wage is fixed;

9) [ 2] 'previous year'-the year preceding the year in which the Social Dialogue Council negotiations are held;

Article 2. [ Negotiations on the minimum wage] [ 3] 1. The amount of the minimum wage for work, hereinafter referred to as the "minimum wage", shall be negotiated annually within the framework of the Social Dialogue Council.

2. The Council of Ministers shall, by 15 June each year, submit to the Social Dialogue Council:

1) a proposal for the amount of minimum remuneration in the following year, together with the deadline for the change in the amount of that remuneration, according to art 3;

2. information on the price index in the previous year;

3) information on the forecast for the following year: the price index and the average remuneration ratio;

4) the amount of the average salary in the first quarter of the year in which the negotiations are held;

(5) information on the expenditure of households in the previous year;

6) information on the ratio of the share of the income from the employed and the average number of dependants of the employed person in the previous year;

7) information on the amount of average monthly salaries in the previous year by type of activity;

8) information on the living standards of different social groups;

9) information on the economic conditions of the state, taking into account the situation of the state budget, the requirements of economic development, the level of labour productivity and the need to maintain a high level of employment

10) the forecast of real gross domestic product growth.

3. The Social Dialogue Council, after receiving the proposals and information referred to in the paragraph. 2, shall agree on the minimum remuneration for the following year within 30 days from the date of receipt of the proposal.

4. The amount of the minimum remuneration referred to in paragraph 4. 3, shall be subject to the notice in the Official Journal of the Republic of Poland "Monitor Polski", by the notice of the Prime Minister, by the date of 15 September each year.

5. If the Social Dialogue Council does not agree within the time limit referred to in paragraph 1. 3, the amount of the minimum wage in the following year, the Council of Ministers shall fix the minimum remuneration for the following year, together with the date of amendment of that amount, by way of regulation, by 15 September each year. The minimum wage fixed by the Council of Ministers may not be lower than the minimum remuneration referred to in paragraph 1. 2 point 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, respectively, to the change of the term made on the basis of art. 19 (1) 2 of the Act of 24 July 2015. on the Social Dialogue Council and other institutions of social dialogue.

Article 3. [ Deadlines for change of minimum wage] If the price index as referred to in Article is forecast for the following year 2. Article 2 (3) shall be:

1. at least 105%-two dates for amending the minimum wage shall be set: from 1 January and 1 July;

2. less than 105%-one time limit shall be fixed for the change in the minimum wage: from 1 January.

Article 4. [ Minimum amount of remuneration as from 1 January 2003] 1. From 1 January 2003 minimum wage is fixed at 800 PLN.

2. The amount of the minimum remuneration referred to in paragraph 2. 1, provides the basis for determining the minimum wage in 2004.

Article 5. [ Verification Indicator] 1. The amount of minimum remuneration referred to in art. 2, is determined in such a way that the average minimum wage in a given year increases to the extent not lower than the forecast price index for a given year, subject to the paragraph. 4.

2. If, in the previous year, the forecast price index differs from the price index, the minimum wage in the year preceding the year for which it is fixed shall be taken into account for determining the minimum wage for the following year. the minimum remuneration, adjusted by the verification rate referred to in paragraph 1, 3.

3. The verification rate shall be obtained by dividing the price index in the previous year by the forecasted 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 of the average salary referred to in Article 4. 2. 2 point 4, the degree of growth referred to in paragraph 2 (4). 1, plus 2/3 of the projected real increment of gross domestic product.

Article 6. [ Determining the salary of employees] 1. The amount of the salary of a staff member employed in full monthly working time shall not be less than the minimum wage set in the art mode. 2 and 4, subject to paragraph. 2.

2. The amount of salary of the employee during the period of his first year of work, subject to the paragraph. 3, may not be less than 80% of the amount of the minimum wage for the work.

3. To the period referred to in paragraph. 2, all the periods for which the contribution to social security or pension provision has been paid, excluding periods of employment on the basis of a contract of employment for the purpose of professional preparation.

4. For the calculation of the employee's remuneration, the employee's remuneration and other benefits arising from the employment relationship shall be taken into account in accordance with the rules of employment and remuneration statistics laid down by the Chief Executive Officer. Statistical Office for personal salaries, subject to paragraph. 5.

5. The following shall not be taken into account when calculating the employee's salary:

1) the jubilee prize;

(2) the payment of the cash to the employee in connection with the retirement or disability pension;

3) remuneration for overtime work.

Article 7. [ Supplement to remuneration] 1. If, in a given month, due to the dates of payment of certain components of remuneration or the distribution of working time, the salary of the employee, calculated in accordance with art. 6 para. 4, it is lower than the minimum wage, the remuneration shall be supplemented to this amount in the form of a compensation.

2. Compensation shall be paid for the period of each month together with the payment of remuneration.

3. Employees paid on the basis of hourly rates of remuneration shall be paid for each hour of work. Compensation is the difference between the amount of hourly pay resulting from the splitting of the minimum wage by the number of working hours per employee in a given month in the full time frame work, and the amount of the employee's salary in a given month, calculated according to art. 6 para. 4, converted to the working hour.

(4) Employees remunerated on the basis of monthly wage rates which are not remunerated for the full monthly dimension of working time, the compensation shall be paid for each hour of work. Compensation is the difference between the amount of hourly pay resulting from the splitting of the minimum wage by the number of working hours per employee in a given month in the full time frame work, and the amount of the employee's salary in a given month, calculated according to art. 6 para. 4, converted to the working hour.

Article 8. [ Calculation of the remuneration of part-time workers] 1. If the employee is employed on a part-time basis, the amount of the minimum wage shall be set in an amount commensurate with the number of working hours per employee in the month in question, taking the the basis of the minimum remuneration determined pursuant to this Law.

2. The provisions of Article 4 shall apply mutatis mutandis to the calculation of the compensation of staff members employed in part-time periods of work. 7 ust. 3 and 4.

Article 9. [ Law on enforcement proceedings in the administration] In the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2002. No. 110, item. 968, Nr 113, poz. 984, Nr 127, pos. 1090, Nr 141, poz. 1178, No. 153, pos. 1271, Nr 169, poz. 1387 and No. 199, pos. 1672) is amended as follows:

1) in art. 8 in Paragraph 1, point 6 is replaced by the following:

"6) money in the amount of 760 zł,"

2. in Art. 64 in § 1 point 6 is replaced by the following:

"6) for the seizure of the property-8% of the amount of the enforced receivables, but not more than PLN 34 200,"

3) in art. 110 § 5 is replaced by the following:

" § 5. The total amount of the advance shall not be more than 5% of the claims enforced, plus interest for not paying it on time, and no more than PLN 11 400, except that the amount of interest shall be accepted as of the date of determining the first advance. "

4) in art. 110w § 5 is replaced by the following:

" § 5. The notice of auction shall be posted at the premises of the tax office and the office of the competent local government unit at least 30 days before its date, and if the value of the property has been estimated at an amount higher than 83 600 PLN- Also in the logbook in a given locality. "

5. in Art. 115 § 2 is replaced by the following:

" § 2. In the division of the amount obtained from the execution of the property or execution taken after the occurrence of the confluence of administrative execution with the court, after the enforcement costs and the cost of the upturn shall be satisfied the maintenance duties, and then work receivables for the period of 3 months, up to 760 PLN per month, and the pension for compensation for the invocation of the disease, incapacity for work, disability or death and the costs of the ordinary burial of the obliged, and after the security receivables Either hypothetically or registered or protected by entering another register conducted on the basis of separate provisions-work receivables unsatisfied in the order of the earlier. "

6) in art. 168d § 1 is replaced by the following:

" § 1. A pecuniary penalty may be imposed on a person who, contrary to his obligation, refuses to provide the enforcement authority with the information or explanations necessary to carry out the execution of enforcement or to provide false information or explanations. 3800 zł. "

7) in art. 168e § 1 is replaced by the following:

" § 1. A cash penalty up to PLN 3800 may be imposed on the debtor of the claimed claim, which does not perform or is not carrying out the obligations relating to the execution or collateralisation of receivables or property rights. '.

Article 10. [ The Act on the General duty to defend the Republic of Poland] In the Act of 21 November 1967. of the universal duty of defence of the Republic of Poland (Dz. U. of 2002. No 21, pos. 205, No. 74, pos. 676, Nr 81, poz. 732, No 113, pos. 984 and 985, No. 156, pos. 1301, Nr 166, pos. 1363 and Nr 199, pos. 1673) is amended as follows:

1) in art. 52 in the mouth. 2 and in Art. 204 in the mouth. 1 the words "the lowest salary of employees for the full monthly working time, specified by the Minister responsible for work on the basis of the Labour Code" shall be replaced by the words " minimum remuneration for the work in force in December the previous year, established on the basis of separate provisions "

2. in Art. 128:

(a) in paragraph. 1 and 2 the words "the lowest remuneration for the work of the employees, as defined by the Minister responsible for labour on the basis of the Labour Code" shall be replaced by the words " minimum remuneration for the work in force in December of the previous year, established on the basis of separate provisions ",

(b) paragraphs 4.

" 4. If the total monthly income obtained by the persons referred to in paragraph 2, is lower than the minimum wage amount for the work in force in December of the previous year, fixed on the basis of the separate provisions, the allowance referred to in paragraph. 1, shall be entitled to the difference between the amount of the minimum wage for work and the amount of that income. ',

(c) in paragraph. 5 the words "the lowest salary" shall be replaced by the words "minimum remuneration".

Article 11. [ Labour Code] In the Act of 26 June 1974. -Labour Code (Dz. U. 1998 r. No 21, pos. 94, z późn. 1. 1) ) the following amendments shall be made:

1) in art. 13 the words "in particular, by setting the lowest remuneration for work" shall be replaced by "in particular, by setting a minimum wage for the work"

2. in Art. 18 3d the words 'not lower than the lowest remuneration for the work' are replaced by 'at a rate not lower than the minimum wage for the work, determined on the basis of the separate provisions'.

3. the Article shall be deleted. 77 4 ;

4) in art. 81 in § 1 in the second sentence, the words " from the lowest remuneration determined on the basis of art. 77 4 point 1 'is replaced by' from the amount of the minimum wage for the work, determined on the basis of separate provisions '

5. in Art. 137 in § 2, the words ' at the rate of 20% of the hourly rate resulting from the lowest remuneration determined on the basis of art. 77 4 point 1 'is replaced by' at a rate of 20% of the hourly rate resulting from the minimum wage for the work, determined on the basis of separate provisions '.

Article 12. [ The Act on the Soleming of Soldiers] In the Act of 17 December 1974. on the seat of soldiers (Dz. U. of 2002. Nr 76, pos. 693, No. 153, pos. 1271 and No. 166, pos. 1363) is amended as follows:

1) in art. 32 in the mouth. 1 the words "the lowest remuneration for the work of the employees, defined by the Minister responsible for the work on the basis of the Labour Code" shall be replaced by " the minimum remuneration for the work in force in December of the previous year, which shall be determined by the on the basis of separate provisions "

2. in Art. 32a the words "the lowest monthly salary for the work of the employees, as specified by the Minister responsible for labour on the basis of the Labour Code" shall be replaced by the words "minimum wage for the work in force in December of the year" previous, determined on the basis of separate regulations "

3) in art. 41 in the mouth. 3 the words "the lowest salary of employees for the full monthly dimension of working time, defined by the Minister of Labour and Social Policy on the basis of the Labour Code" shall be replaced by the words " the minimum wage for the work, determined on the basis of separate provisions '.

Article 13. [ Collective Redundancies Act] In the Act of 28 December 1989. special rules for the resolution of labour relations workers on grounds relating to the establishment of work (Dz. U. of 2002. No. 112, item. 980 and No. 135, pos. 1146) in art. 8 ust. 2a is replaced by the following

' 2a. The amount of the deduction may not exceed 15 times the minimum wage for the work in force in December preceding the year in which the employment relationship was terminated, determined on the basis of separate provisions. '

Article 14. [ Law on personal income tax] In the Act of 26 July 1991 o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, of late. 1. 2) ) the following amendments shall be made:

1) in art. 21 in the mouth. 1:

(a) in point 6a, the words "three times the lowest remuneration for the work, published on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "2280 zł",

(b) in point 17, the words "three times the lowest remuneration for the work, announced on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "amount 2280 zł",

(c) in point 26, point (c) b the words "three times the lowest remuneration for the work, announced on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "amount 2280 zł",

(d) in point 32b, the words "three times the lowest remuneration for the work, announced on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "2280 zł",

(e) in point 40b, the words 'half of the lowest remuneration for work advertised on the basis of separate provisions, for December of the year preceding the tax year' shall be replaced by the words 'amount 380 PLN',

(f) in point 68, the words "the lowest remuneration for the work, published on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "760 PLN",

(g) at point 78, in point b the words "the lowest remuneration for work advertised on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "amount 760 PLN",

(h) in point 88, the words "three times the lowest remuneration for the work, published on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "amount 2280 zł",

(i) in point 92, the words "three times the lowest remuneration for work published on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "amount 2280 zł"

2. in Art. 26:

(a) in paragraph. 7a;

-in point 7, the words 'three times the lowest remuneration for work advertised on the basis of separate provisions, for December of the year preceding the tax year' shall be replaced by '2280 zł',

-in point 12, the words 'corresponding to 20% of the lowest remuneration for work, published on the basis of separate provisions, for December of the year preceding the tax year' shall be replaced by '152 PLN',

(b) in paragraph. 7e "12 times the amount of the lowest remuneration for the work, published on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "amount 9120 PLN"

3) in art. 27:

a) after the mouth. 5 the following paragraph shall be added. The following shall be added:

' 5a. As from the fiscal year 2004, the amounts listed in Article 21 (1) 1 points 6a, 12a, 17, 26 (a) b), 32b, 40b, 49 lit. b), 67-68a, 77, 78 lit. (b), 88, 92 and 112 (b). (b) in the mouth. 11 point 2 (a) (b), in Article 23 (1) 1 point 30 (a) (b), in Article 26 par. 7a (7) and (12), paragraph (a) 7e, in art. 27a par. 3 point 1 lit. (b)-(d) and in Article 27c par. 6 shall be subject in each fiscal year to an increase corresponding to the increase in the price of consumer goods and services during the first three quarters of the year preceding that tax year in relation to the same period of the previous year. ',

(b) in paragraph. 6 words " paragraph. 4 and 5 'shall be replaced by the words' paragraph. 4, 5 and 5a ',

(c) paragraphs 7 is replaced by the following

" 7. The Minister responsible for public finance shall, by 30 November of the year preceding the tax year, announce, by way of a regulation, on the basis of the communication referred to in paragraph 1, the following shall be added to the Council. 6:

1) the scale of the income tax for the next fiscal year referred to in the paragraph. 1,

2) the amount referred to in art. 30 par. 1 point 3,

3) the amounts referred to in art. 21 (1) 1 points 6a, 12a, 17, 26 (a) b), 32b, 40b, 49 lit. b), 67-68a, 77, 78 lit. (b), 88, 92 and 112 (b). (b) in the mouth. 11 point 2 (a) (b), in Article 23 (1) 1 point 30 (a) (b), in Article 26 par. 7a (7) and (12), paragraph (a) 7e, in art. 27a par. 3 point 1 lit. (b)-(d) and in Article 27c par. 6

-taking into account the time limits and principles set out in paragraph 1. 4, 5 and 5a. '

4) in art. 27a in the mouth. 3 in point 1:

(a) in point b the words "three times the lowest remuneration for the work, announced on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "2280 zł",

(b) in point c the words "the lowest remuneration for the work, announced on the basis of separate provisions, for December of the year preceding the tax year" shall be replaced by the words "760 PLN",

(c) in point d the words "the three times the lowest remuneration for the work, announced on the basis of separate regulations, for December of the year preceding the tax year" is replaced by the words "2280 zł"

5. in Art. 27c par. 6 and 7 are replaced by the following:

" 6. The student's allowance for the training of one employee shall be:

1) 4560 zł-with a period of training up to 24 months,

2) 7600 PLN-with a training period of over 24 months.

7. The student's allowance shall apply from the month following the month in which the decision to grant the concession was issued, with the result that when determining the amount of the concession referred to in paragraph 1, the decision to grant the allowance is to be paid. 6, the amount in force in the fiscal year in which the training is completed positively the result of the examination shall be taken. '

Article 15. [ Employment and counter-unemployment law] In the Act of 14 December 1994. about employment and counteracting unemployment (Dz. U. of 2001. Nr 6, pos. 56, of late. 1. 3) ) the following amendments shall be made:

1) in art. 2 in the mouth. Point 8 shall be replaced by the following:

"8) the lowest remuneration-this means the minimum wage for the work determined on the basis of separate provisions,"

2. in Art. 23 in the mouth. 1 in point 2 of the point h the period shall be replaced by a comma and the following point shall be added. and in the following:

"(i) was employed or engaged in other gainful employment and was remunerated or the income from which the obligation to pay the contribution to the Labour Fund was made."

3) in art. 53 in the mouth. 1 in the introductory sentence, the words "at least the lowest remuneration" shall be replaced by " at least the minimum wage per month and at least the minimum wage per month, and in the case of persons referred to in the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence art. 6 para. 2 of the Act of 10 October 2002. with a minimum wage for work (Dz. U. No 200, pos. 1679), at least, the remuneration referred to in that provision. '

Article 16. [ The State Aid Act in the repayment of certain housing loans] In the Act of 30 November 1995. state aid in the repayment of certain housing loans, the granting of guarantee premiums, and refunds to banks of guaranteed guarantee premiums (Dz. U. of 1996. Nr 5, pos. 32, of late. 1. 4) ) the following amendments shall be made:

1) in art. 7:

(a) in paragraph. 2. the words "the lowest remuneration for the work of the employees, determined on the basis of the Labour Code," shall be replaced by the words "amount 760 PLN" and the words "the number 300" shall be followed by the comma and the words " subject to the paragraph. 2c and art. 11a ',

(b) paragraphs 2a is replaced by the following

' 2a. The Minister for Construction, Spatial and Housing Management announces, by means of the Notice, in the Official Journal of the Republic of Poland "Monitor Polski", by the deadline of 30 November each year the amount of the normative, about which Paragraph 1. 1. ',

(c) in paragraph. 2b the words "the quarter following the quarter" shall be replaced by the words "of the year following year",

d) after the mouth. 2b is inserted. 2c and 2d as follows:

' 2c. Amount referred to in paragraph 2, shall be increased annually for the following year to an extent corresponding to the index of consumer prices of goods and services in the first three quarters of the year in which that amount is increased, in relation to the same period of year previous.

2d. For the increase referred to in paragraph 2. 2c, the price index of consumer goods and services for the first three quarters is used, announced in the Communication of the President of the Central Statistical Office on the basis of the rules on taxes and local charges in the Official Journal of the European Union Republic of Poland "Monitor Polski". "

2) after art. 11 The following Article shall be inserted. 11a as follows:

" Art. 11a. 2003 the amount of the normative referred to in Article 7 ust. 1, is 2,53 zł. ".

Article 17. [ Code of Executive Penal] In the Act of 6 June 1997. -The Code of Executive Penal (Dz. U. No 90, pos. 557, of late. 1. 5) ) in Article 123 in paragraph 1, the last sentence is replaced by the following:

'The remuneration of a convicted person shall not be lower than the minimum wage for the work, determined on the basis of separate provisions.'

Article 18. [ Law on Professional and Social Rehabilitation and Employment of Persons with Disabilities] In the Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. No 123, pos. 776, of late. 1. 6) ) in Article Point 1 shall be replaced by the following:

'(1) the lowest remuneration, which means the minimum remuneration for the work in force in December of the previous year, shall be determined on the basis of separate provisions,'.

Article 19. [ Law on Social Security System] In the Act of 13 October 1998. o Social Security System (Dz. U. Nr. 137, pos. 887, as late. 1. 7) ) in Article 18 in the mouth. 4 is amended as follows;

1. point 5 is replaced by the following:

" (5) Reliable soldiers in the active service, subject to point 6, and insured persons holding alternate forms of military service, and remaining in the service of the candidate Police officers, the Border Guard, the Government and State Security Office The Fire Service-is the amount of the minimum wage for the work in force in December of the previous year, established on the basis of separate provisions, subject to the paragraph. 9 and 10, '

2. the following point 5a is inserted after point 5:

'5a) of the clergy, shall be the amount of the minimum wage for the work determined on the basis of the separate provisions, hereinafter referred to as' the amount of the minimum wage ', subject to paragraph (a). 9 and 10, '.

Article 20. [ The Flat-rate Income Tax Act on Certain Revenues Achieved by Natural Persons] In 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. 8) ) the following amendments shall be made:

1) in art. 11:

(a) in paragraph. 3:

-in point 7, the words 'three times the lowest remuneration for work, published on the basis of separate provisions, for December of the year preceding the tax year' shall be replaced by the words '2280 zł',

-in point 12, the words 'corresponding to 20% of the lowest remuneration for work, published on the basis of separate provisions, for December of the year preceding the tax year' shall be replaced by '152 PLN',

(b) in paragraph. 7 the words '12 times the amount of the lowest remuneration for work, published on the basis of the separate provisions for December of the year preceding the tax year' shall be replaced by 'the amount of 9120 PLN',

(c) the following paragraph is added 10 as follows:

" 10. As from the fiscal year 2004, the amounts set out in the paragraph shall be increased each year. Paragraphs 7 and 12 and in paragraph 3. 7-to the extent corresponding to the price increases referred to in Article 3 (2). 27 ust. 5a of the Income Tax Act. '

2. in Art. 53:

(a) paragraphs 6 and 7 are replaced by the following:

" 6. The student's allowance for the training of one employee shall be:

1) 4560 zł-with a period of training up to 24 months,

2) 7600 PLN-with a training period of over 24 months.

7. The student's allowance shall apply from the month following the month in which the decision to grant the concession was issued, with the result that when determining the amount of the concession referred to in paragraph 1, the decision to grant the allowance is to be paid. 6, the amount in force in the fiscal year in which the training is completed positively the result of the examination shall be taken. ',

(b) the following paragraph is added 17 as follows:

" 17. As from the fiscal year 2004, the amounts set out in the paragraph shall be increased each year. 6-to the extent corresponding to the increase in prices referred to in Article 6. 27 ust. 5a of the Income Tax Act. '

3) in art. 55 so far, the content is marked as a paragraph. 1 and adds paragraph. 2 as follows:

" 2. The Minister responsible for public finance shall, by 30 November of the year preceding the tax year, announce, by way of a regulation, on the basis of the communication referred to in Article 4, the following provisions shall be made available to the Commission. 27 ust. 6 Income Tax Act, the amounts referred to in Art. 11 (1) 3 points 7 and 12, in the mouth. 7 and in art. 53 (1) 6, taking into account the principle laid down in Article 27 ust. 5a of the Income Tax Act. '.

Article 21. [ The Act on Pensions and Rents from the Social Insurance Fund] In the Act of 17 December 1998. o pensions from the Social Insurance Fund (Dz. U. Nr 162, pos. 1118, as of late. 1. 9) ) in Article 87 in the mouth. The second sentence is replaced by the following:

' This rule shall also not apply if the contribution of the pension insurance contributions is the amount of the standing allowance from social assistance and to the staff referred to in Article 4 (1) of the basic Regulation. 6 para. 2 of the Act of 10 October 2002. with a minimum wage for work (Dz. U. No 200, pos. 1679), reliable soldiers in the service of the active, insured persons holding a replacement form of military service, as well as remaining in the service of the candidate officers of the Police, the Border Guard, the Government Protection Bureau and the State Fire Service. ".

Article 22. [ Act on the amendment to the Act on Income Tax on Personal Persons] In the Act of 27 July 2002 to amend the Personal Income Tax Act and to change some of the other laws (Dz. U. No 141, pos. 1182) in art. 1 is amended as follows:

1. in point 14:

(a) in point a:

-the fifth indent shall be replaced by the following:

'-the following point 12a is inserted after point 12:

" 12a) value obtained by employees of vouchers, taylons, coupons or other evidence entitling to obtain meals or non-alcoholic beverages (except in the cash equivalent of that title)-up to a maximum of a monthly amount 190 PLN; exemption shall apply where the employer has entered into an agreement with a unit specialising in the preparation and issuing of meals an agreement which is the subject of the issue of the issue of non-alcoholic beverage workers and exclusively prepared meals, " ',

-the sixteenth indent is replaced by the following:

'-in point 49 (b). (b) amend:

"(b) the financial benefits to cover the rental costs of the dwelling, up to a maximum of PLN 2280," ",

-the nineteenth indent is replaced by the following:

'-point 67 is replaced by the following:

" 67) value of benefits in kind received by a worker, financed entirely from the share of the fund of social benefits or trade union funds-up to an amount not exceeding in the tax year of the amount of 380 PLN; factual the benefits are in particular: goods vouchers, Christmas packages for children, tickets for sporting or cultural events, ' ",

-the 20th indent is replaced by the following:

'-after point 68, the following point 68a is added:

' 68a) the value of the free of charge benefits referred to in Article 20 para. 1, received from the healthcare provider in connection with its promotion or advertising-if the one-off value of these benefits does not exceed the amount of 76 zł; the exemption shall not apply if the benefit is made to the employee of the healthcare provider or a person with a civil-law relationship, '',

-the 27th indent is replaced by the following:

'-point 77 is replaced by the following:

"77) cash equivalents for the lack of accommodation, disbursed: officers of the Police and Prison Service", the Internal Security Agency and the Intelligence Agency, the Border Guard, the Government Protection Bureau, and the firefighters of the State Fire Service-up to not exceeding the amount of 2280 zł, ' ",

-the twenty-fifth indent shall be replaced by the following:

'-after point 110, the following points 111 and 112 are added:

" 111) interest received in connection with the repayment of overpaid tax and other budgetary receivables, as well as the interest rate on the refund of the difference in the tax on goods and services, within the meaning of the separate provisions,

(112) the value of the benefits paid for the worker in respect of:

(a) reimbursement of travel expenses to the establishment,

b) free accommodation-up to a maximum monthly amount of 2280 zł

-if the employer's obligation to bear those benefits is directly due to the provisions of other laws. " ',

(b) lithium. c is replaced by the following

" (c) after the mouth. 10 the following paragraph shall be added. 11 and 12 as follows:

" 11. The exemption referred to in paragraph 1. 1 point 12, shall only apply to meals:

1) consumed by the employees, the duties of which shall be:

(a) preparing and issuing these meals,

(b) supervision of the preparation and release of such meals,

2. other than those referred to in point 1, if they are obtained from:

(a) the provisions of the separate laws or implementing acts adopted on the basis of those laws,

(b) collective agreements or remuneration rules-up to a monthly amount of 190 PLN.

12. In the case of receipt by the employee of the benefits associated with the meals mentioned in the mouth. Points 11, 12 and 12a of the staff shall be exempt from only one single title. ''

2. in point 23 (a) d is replaced by the following

' (d) point 30 is replaced by the following:

" 30. contributions to organisations to which the taxable person's affiliation is not compulsory, with the exception of:

a) payment of taxable persons carrying out economic activity in the field of tourism, recreation, sport and recreation for the benefit of the Polish Tourist Organisation,

(b) contributions to associations of undertakings and employers, acting on the basis of separate statutes, up to a total not exceeding a tax year of the amount corresponding to 0,15% of the amount of the remuneration paid in the preceding year tax, which is the basis for the assessment of social security contributions; if the trader did not pay those wages, the amount of the contributions to the costs of obtaining the income in the tax year may not exceed the amount corresponding to the amount $114, "".

Article 23. [ Ulga uczniowska] 1. The amount of the student relief referred to in art. 27c par. 1 of the Act referred to in Article 1 14-for taxpayers who completed the training of pupils before 1 January 2003. and this training has been completed with the positive result of the examination-it shall be determined in the amount determined on the basis of art. 27c par. 6 of the Act referred to in art. 14, as it stood before 1 January 2003.

2. The amount of the student relief referred to in art. 53 (1) 1 of the Act referred to in Article 1 20-for taxpayers who completed the training of pupils before 1 January 2003. and this training has been completed with the positive result of the examination-it shall be determined in the amount determined on the basis of art. 53 (1) 6 of the Act referred to in art. 20, in the version applicable before 1 January 2003.

Article 24. [ Evaluation of the Act] President of the Council of Ministers until 30 September 2006. submits to the Sejm of the Republic of Poland an evaluation of the functioning of the Act

1) an analysis of the formation of the relationship of minimum remuneration to the level of remuneration in the national economy;

2) information on the number of employees receiving the minimum wage;

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

Article 25. [ Lowest wage for employees ' work] Whenever the provisions of the law are referred to as "the lowest remuneration for the work of employees" by referring to separate provisions or to the Labour Code or by indicating the Minister of Labour and Social Policy, the Minister of Labour and Social Policy or the Minister responsible for the work as obliged to fix such remuneration on the basis of separate regulations or the Labour Code, that means the amount of 760 zł.

Article 26. [ Entry into force] The Act shall enter into force on 1 January 2003.

1) Amendments to the text of the single law have been announced in the Dz. U. 1998 r. No. 106, pos. 668 i Nr 113, poz. 717, 1999 Nr 99, pos. 1152, of 2000 No 19, pos. 239, Nr 43, pos. 489, No. 107, pos. 1127 and No. 120, pos. 1268, 2001 No 11, pos. 84, Nr 28, pos. 301, Nr 52, pos. 538, Nr 99, pos. 1075, Nr 111, poz. 1194, No 123, pos. 1354, Nr 128, poz. 1405 and No. 154, pos. 1805 and 2002 No. 74, item. 676, No. 135, pos. 1146 and No. 199, pos. 1673.

2) Amendments to the text of the single law have been announced in the Dz. U. 2000 r. Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816, Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324, 2001 No 4, pos. 27, No. 8, pos. 64, Nr 52, poz. 539, Nr. 73, pos. 764, No. 74, pos. 784, Nr. 88, pos. 961, Nr 89, poz. 968, No 102, pos. 1117, No. 106, pos. 1150, Nr 110, poz. 1190, No 125, pos. 1363 and 1370 and Nr 134, pos. 1509 and 2002. No 19, pos. 199, Nr 25, pos. 253, No. 74, pos. 676, Nr 78, poz. 715, Nr 89, poz. 804, No. 135, pos. 1146, No. 141, pos. 1182, No. 169, pos. 1384 and No. 181, pos. 1515.

3) Amendments to the text of the single law have been announced in the Dz. U. of 2001. Nr 42, pos. 475, Nr. 89, pos. 973, Nr 100, pos. 1080, Nr 122, pos. 1323 i 1325, Nr 128, poz. 1405 and No. 154, pos. 1793 and 2002 Nr 25, pos. 253, No. 74, pos. 675, Nr. 113, pos. 984 and No. 199, pos. 1673.

4) Amendments to the Act were announced in Dz. U. of 1996. No. 106, pos. 496, of 1997 Nr 80, pos. 508 and No. 103, pos. 652, of 2000 No 3, pos. 27 and No 122, pos. 1310, 2001 No 4, pos. 27 and No. 133, pos. 1508 and 2002. Nr 25, pos. 253 and No 127, poz.1090.

5) Amendments to the Act were announced in Dz. U. 1997 r. Nr 160, pos. 1083, 1999 Nr 83, pos. 931, of 2000 Nr 60, poz. 701 and No 120, pos. 1268, 2001 Nr 98, pos. 1071 i Nr 111, poz. 1194 and 2002. No. 74, item. 676 and No. 121, pos. 1033.

6) Amendments to the Act were announced in Dz. U. 1997 r. Nr 160, pos. 1082, 1998 Nr 99, pos. 628, Nr 106, poz. 668, Nr 137, poz. 887, Nr. 156, pos. 1019 and Nr 162, pos. 1118 and 1126, 1999 Nr 49, poz. 486, No. 90, pos. 1001, Nr 95, pos. 1101 and No. 111, pos. 1280, of 2000. Nr 48, poz. 550 and No. 119, pos. 1249, 2001 Nr 39, pos. 459, No. 100, pos. 1080, Nr 125, pos. 1368, Nr 129, poz. 1444 and No. 154, pos. 1792 and 1800 and 2002. No 169, pos. 1387.

7) Amendments to the Act were announced in Dz. U. 1998 r. Nr 162, pos. 1118 and 1126, 1999 Nr 26, pos. 228, Nr 60, pos. 636, Nr 72, poz. 802, No. 78, pos. 875 and No. 110, pos. 1256, of 2000 Nr 9, pos. 118, Nr 95, pos. 1041, Nr 104, poz. 1104 and No. 119, pos. 1249, 2001 No. 8, pos. 64, Nr 27, pos. 298, Nr 39, poz. 459, Nr 72, pos. 748, Nr 100, poz. 1080. No. 110, item. 1189, Nr 111, pos. 1194, No. 130, pos. 1452 and No. 154, pos. 1792 and 2002. Nr 25, pos. 253, No. 41, pos. 365, No. 74, pos. 676, Nr 155, poz. 1287, Nr 169, poz. 1387 and No. 199, pos. 1673.

8) Amendments to the Act were announced in Dz. U. 2000 r. Nr 104, pos. 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. Nr 141, poz.1183 i Nr 169, poz.1384.

9) Amendments to the Act were announced in Dz. U. of 1999 No. 38, pos. 360, Nr 70, poz. 774, Nr 72, poz. 801 and 802 and No. 106, pos. 1215, of 2000 No 2, pos. 26, Nr 9, poz. 118, No 19, pos. 238, Nr 56, poz. 678 i Nr 84, poz. 948, 2001 No. 8, pos. 64, Nr 27, pos. 298, Nr 85, poz. 924, No. 89, pos. 968, Nr 111, poz. 1194 and No. 154, pos. 1792 and 2002. No. 74, item. 676 and No. 199, pos. 1673.

[ 1] Article 1, point 1, in the version set by the Article. 65 point 1 lit. a) of the Act of 24 July 2015. on the Social Dialogue Council and other institutions of social dialogue (Journal of Laws of the European Union). 1240). The amendment came into force on 11 September 2015.

[ 2] Article 1, point 9, in the version set by the Article. 65 point 1 lit. b) of the Act of 24 July 2015. on the Social Dialogue Council and other institutions of social dialogue (Journal of Laws of the European Union). 1240). The amendment came into force on 11 September 2015.

[ 3] Article 2, in the version set by the Article. 65 point 2 of the Act of 24 July 2015. on the Social Dialogue Council and other institutions of social dialogue (Journal of Laws of the European Union). 1240). The amendment came into force on 11 September 2015.

[ 4] Article 5 (1) 4 in the version set by the Article. 65 point 3 of the Act of 24 July 2015. on the Social Dialogue Council and other institutions of social dialogue (Journal of Laws of the European Union). 1240). The amendment came into force on 11 September 2015.