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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On the basis of article. 5. 6 of the Act of 4 March 1994, the share of Welfare Fund (Journal of laws of 1996, no. 70, item. 335, as amended. 2)) are managed as follows: § 1. The basis for calculating the allowance referred to in article 2. 5. 1 of the Act of 4 March 1994, the share of the Welfare Fund, hereinafter referred to as the "Act", is the average planned in a given calendar year the number of persons employed with the employer, adjusted at the end of the year to the actual average number of employees, including full-time employees and part-time employees (converted to full working time).

§ 2. The basis for calculating the allowance referred to in article 2. 5. 1 of the Act, agricultural production cooperatives and other cooperatives engaged in agricultural production is the number of members as at the day of charge benefit fund, adjusted in accordance with the State on 31 December of a given year to the actual number of members registered in the cooperative.

§ 3. 1. For the purpose of calculating the average number of persons employed in a given calendar year (Auditors) the average number of persons employed in the different months and received the sum is divided by 12.

2. How to calculate the average number of employees referred to in paragraph 1. 1, shall also apply in the case where the employer acted in a period of less than one calendar year, or charge a copy of the benefit fund's share on the incomplete calendar year.

§ 4. The regulation shall enter into force on the date of the notice. 3) Minister of labour and social policy: j. Fedak 1) Minister of labour and social policy directs Government Administration Department – work under § 1 para. 2 paragraph 1 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of labour and social policy (OJ No 216, 1598).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 1996, no. 118, item. 561, no. 139, item. 647 and # 147, item. 686, 1997 No 82, item. 518 and No. 121, item. 770, 1998, no. 75, item. 486 & # 113, item. 717, 2002 No 135, item. 1146, 2003 # 213. 2081, 2005 No. 249, item. 2104, 2007 No 69. 467 and No. 89, item. 589 and 2008 # 86, item. 522 and # 237. 1654 and 1656.

3), this regulation was preceded by a regulation of the Minister of labour and social policy dated March 14, 1994 on how to determine the average number of employees for the purpose of calculating the allowance for social benefit fund share (Journal of laws No. 43, item 168, 1995 No 19, item 94 and 1997 No 134, item 889), which is repealed with effect from the entry into force of this Regulation pursuant to article. 55 paragraph 1. 1 of the law of 19 December 2008 on pensions bridging (Journal of laws No. 237, 1656).

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