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Regulation Of The Minister Of Labour And Social Policy Of 9 March 2009 On How To Determine The Average Number Of Employees For The Purpose Of Calculating The Allowance For Social Benefit Fund Share

Original Language Title: ROZPORZĄDZENIE MINISTRA PRACY I POLITYKI SPOŁECZNEJ z dnia 9 marca 2009 r. w sprawie sposobu ustalania przeciętnej liczby zatrudnionych w celu naliczania odpisu na zakładowy fundusz świadczeń socjalnych

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REGULATION OF THE MINISTER OF LABOUR AND SOCIAL POLICY 1)

of 9 March 2009

on the manner in which the average number of persons employed to charge the write-off of the social benefit fund

On the basis of art. 5 par. 6 of the Act of 4 March 1994. about a social benefit fund (Dz. U. of 1996. Nr 70, poz. 335, from late. 1. 2) ) The following shall be managed:

§ 1. The basis for the calculation of the write-off referred to in Article 5 par. 1 of the Act of 4 March 1994. The social benefit fund, hereinafter referred to as the "Act", represents the average planned number of employees in the calendar year of the employer, adjusted at the end of the year to the actual average number of employees, including employees. full-time and part-time employees (converted to full working time).

§ 2. The basis for the calculation of the write-off referred to in Article 5 par. 1 of the Act, in agricultural production cooperatives and other cooperatives involved in agricultural production constitute the number of members of the cooperative according to the state at the date of the calculation of the social benefit fund, adjusted in accordance with the state of the on 31 December of a given year to the actual number of members registered in the cooperative.

§ 3. 1. When calculating the average number of persons employed in a given calendar year (accounting), the average number of persons employed per month is added and the sum received shall be divided by 12.

2. The method of calculation of the average number of employees referred to in paragraph 2 shall be calculated. 1, it shall also apply where the employer has acted in less than one calendar year, or has calculated a write-off of the social benefit fund for an incomplete calendar year.

§ 4. The Regulation shall enter into force on the day of the announcement 3)

Minister of Labour and Social Policy: J. Fedak

1) The Minister of Labour and Social Policy heads the government administration-work, pursuant to § 1 paragraph. 2 point 1 of the Regulation of the Prime Minister of 16 November 2007. on the detailed scope of the action of the Minister of Labour and Social Policy (Dz. U. No 216, item. 1598).

2) Amendments to the text of the single law have been announced in the Dz. U. of 1996. No. 118, pos. 561, Nr 139, poz. 647 and No. 147, pos. 686, of 1997 No. 82, pos. 518 and No. 121, pos. 770, 1998 Nr 75, poz. 486 and No. 113, pos. 717, 2002 No. 135, item. 1146, 2003 No 213, pos. 2081, 2005 No. 249, item. 2104, 2007 Nr 69, pos. 467 i Nr 89, poz. 589 and 2008 Nr 86, pos. 522 and No. 237, pos. 1654 and 1656.

3) This Regulation was preceded by the Regulation of the Minister of Labour and Social Policy of 14 March 1994. on the method for determining the average number of employees to charge a write-off on the establishment of a social benefit fund (Dz. U. Nr 43, pos. 168, of 1995 No 19, pos. 94 and 1997. Nr 134, pos. 889), which is repealed with effect from the date of entry into force of this Regulation on the basis of art. 55 par. 1 of the Act of 19 December 2008. o retiring retirees (Dz. U. No. 237, pos. 1656).