Regulation Of The Minister Of Labour And Social Policy Of 18 December 1998 On Detailed Rules For Determining The Calculation Basis Of Contributions To The Pension Scheme

Original Language Title: ROZPORZĄDZENIE MINISTRA PRACY I POLITYKI SOCJALNEJ z dnia 18 grudnia 1998 r. w sprawie szczegółowych zasad ustalania podstawy wymiaru składek na ubezpieczenia emerytalne i rentowe

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
On the basis of article. 21 of the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item 887.) are managed as follows: § 1. The basis of contribution to the pension scheme, hereinafter referred to as "contributions", constitutes revenue under the provisions of the income tax from individuals, derived by employees with the employer in respect of employment in the framework of the employment relationship, subject to article 22. 18 paragraph 1. 2 of the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item 887), hereinafter referred to as "the Act", and § 2.

§ 2. Contribution base do not constitute the following revenue: 1) Jubilee (gratuities), which according to the rules defining the conditions for their granting are entitled to an employee not more frequently than every 5 years, 2) cash admission rights in connection with the retirement or survivor's pension, 3), compensation and compensation paid to employees in respect of the expiry or termination of employment, including termination of employment for reasons attributable to the employer , unjustified or unlawful termination of an employment contract or terminate it without notice, shortening the period of notice not within or improper certificate work, 4) compensation paid to former employees upon termination of the employment relationship, on the basis of the non-competition agreement, referred to in article 1. 1012 of the labour code, 5) check-in paid employees called to compulsory military service on the basis of article. 125 of the Act of 21 November 1967 on the universal obligation to defend the Republic of Poland (Journal of laws 1992, No. 4, item 16, # 40, item 174 and # 54, poz. 254, 1994, no. 43, item 165, 1996. No. 7, item 44, no. 10, item 56, no. 106, item 496; and 1997 No. 6, item 31 , No. 28, item. 153, no. 80, item. 495, no. 88, item. 554, no. 121, item. 770 and No. 141, item. 944 and 1998 No. 146, item. 961), 6), the value of benefits in kind and cash equivalents for these benefits under the provisions on safety and health at work, including meals prophylactic issued pursuant to art. 232 of the labour code, 7) one-off compensation for permanent or long-term damage to health or death and compensation for items lost as a result of an accident at work, the rights of employers, 8) the value of cash equivalents for dry cleaning and repair work performed by an employee on his own and cash equivalents for extending the lifetime of working clothes and for the use of clothes instead of working clothes, 9) cash equivalents for used work tools , materials or equipment, owned by the employee, 10) value of work clothing (uniforms), whose use is the responsibility of the employee, or cash equivalent for this dress, 11) the value of the employer-funded meals provided to employees for human consumption without the equivalent, excluding meals, preventive, referred to in paragraph 6 – to the amount not exceeding monthly one-fourth of the current of the lowest remuneration for work , 12) the value of the special benefits granted in kind or in the form of freight bills for purchase in stores of food and industrial applications, provided that they are not exchanged for money – to the amount not exceeding the amount per year, which in this respect was exempt from income tax from individuals, 13) lump sums and cash equivalents for the use for business purposes of cars or other means of transportation are not owned by the employers – to the amount not exceeding the amount of the that this title has been exempted from the income tax from individuals, 14) the amount to be received by the employee in respect of the reimbursement of the costs of the transfer of work and benefits on land-use and settlement in connection with the transfer of the work – to the amount not exceeding the amount that this title was exempt from income tax from individuals, 15) trade missions – to the amount specified in separate regulations subject to paragraph 17, 16) part of compensation of employees employed abroad in Polish companies, with the exception of those listed in article 1 (2). 18 paragraph 1. 12 of the law, corresponding to the equivalent of diet exercise for trips outside the country for each day of your stay, with the proviso that such a fixed monthly income of these people for the contribution may not be less than the amount of the average wage, referred to in article 2. 19 paragraph. 1 of the Act, 17) the equivalent foreign currency allowances paid to workers employed on the merchant marine and fishing – the part corresponding to 75% of the Add-ons, 18) claims rights of employees in respect of the performance of work in addition to a fixed place of work or a permanent place of residence: Add-ons, lump sums expatriation and digestible-to the extent that this title has been exempted from the income tax from individuals, 19) benefits financed from the resources allocated to the social objective within the framework of the social benefits fund , 20) benefits paid from the Fund created for the purposes of social-household on the basis of the collective agreement with employers who do not create social fund – to the amount not exceeding the amount of the basic allowance each year, referred to in article 1. 5. 2 of the Act of 4 March 1994, the share of Welfare Fund (Journal of laws of 1996, no. 70, item. 335, no. 118, item 561 139, item No.. 647 and # 147, 686, 1997 No 82, item 518 and No. 121, item 770 and 1998 No. 75, item 486 and # 113, item. 717).

21) holiday benefit paid on the basis of article. 3 paragraphs 1 and 2. 4 of law established in paragraph 20-to not exceeding the amount of the basic allowance per year specified in this Act, 22) random jobseeker's allowance in the event of natural disasters, the individual random events or prolonged illness, 23) to provide occupational rehabilitation, the social and the healing of persons with disabilities, funded by the sheltered workshops, on the basis of separate regulations, to fund rehabilitation of disabled persons, 24) components of remuneration to which the employee is entitled during the period collect royalties for the time incapacity for work , sickness allowance, maternity, caring, in accordance with the provisions of collective agreements or regulations on rewarding, if they are paid for a period of downloading the salary or allowance, 25) Add-ons complement 80% of sickness benefit paid by employers-to an amount not exceeding total of sickness benefit 100% of the income of an employee, which is the basis for the contribution, 26) material benefits resulting from collective agreements, regulations of the remuneration or the provisions of the gender pay gap , and consisting of the right to buy at prices lower than retail some articles, items or services, and the use of free or partly subject to public transportation, 27) additional provision of non-supply of free granted on the basis of the specific provisions of trade cards, for example. cash in respect of reimbursement of the costs of travel, to provide teaching aids for children, the benefits shall be granted in respect of solemn days, as the traditional "barbórkowe", with the exception of cash prizes paid in respect of solemn days, 28) reward for athletic performance, paid by the Polish sports clubs and sports associations, and awards for outstanding sports achievements, paid players with budgetary resources, 29) the value of the benefits granted in accordance with special provisions by the employer on raising professional qualifications and general education of the employee , with the exception of the remuneration received by the time the training leave and for exemptions from parts of the working day, the remedies available to employees taking science or elevating professional qualifications in the forms of out-of-school, 30) the provision in kind in the form of parcels of land, 31) costs be paid by the employer contributions in respect of concluded or renewed before July 9, 1998 life insurance contracts to employees about the risks of groups 1 and 3 – 5 section and listed in the annex to the Act of 28 July 1990. the business of insurance (Journal of laws of 1996, no. 11, item 62, of 1997, no. 43, item 272, no. 88, item 554, no. 107, item 685, no. 121, item 770 and 769 and No. 139, item 934 and 1998 No. 155, poz. 1015), if the insurance contract has been concluded before the date of entry into force of the law on occupational pensions, and eligible for benefits is not the employer as well as the insurance contract, for a period of five years from the end of the calendar year in which it is concluded, excludes: a) the payment of the amount representing the value of the withdrawal from the agreement, (b)) the opportunity to enter into commitments on the rights arising from the contract, c) payment in respect of survival the age marked on the contract, if the insurance is covered at least half of the employees of the employer on the date of conclusion of the insurance contract, but not exceeding a month per person, 7% of the current. the average monthly assessment base social security contributions, attributable to an employee of the employer,


32) costs be paid by the employer contributions in respect of concluded or renewed life insurance contracts to employees about the risks of groups 1 and 3 – 5 section and listed in the annex to the Act of 28 July 1990 on the business of insurance (Journal of laws of 1996, no. 11, item 62, and of the 1997 No. 43, item 272, no. 88, item 554 , No. 107, item. 685, no. 121, item. 769 and 770 and No. 139, item. 934 and 1998 No 115, item. 1015), if the insurance contract has been concluded or renewed before the date of entry into force of the law on occupational pensions, and eligible for benefits is not the employer, as well as the insurance contract in the period before the employee 60 years or prior to obtaining by the pension rights or entitlements to pension social insurance incapacity precludes: a) the payment of the amount representing the value of the withdrawal from the agreement , b) to enter into commitments on the rights arising from the contract, c) payment in respect of survival the age marked in the agreement, if the terms of the insurance contract on life are so specified, that at least half of the employees of the employer has the ability to be covered by the insurance, however not exceeding a month per person, 7% of the current average monthly assessment base social security contributions, attributable to an employee of the employer or the costs incurred by the employer for the acquisition to employees of units of mutual funds in the the meaning of the law of 22 March 1991-the law on publicly traded securities and unit trusts (Journal of laws of 1994, no. 58, item 239, # 71, item 313 and # 121, item 591, 1996, no. 45, item 199, no. 75, item 357, no. 106, item 496. and no 149, item 703 and 1997 # 30 , item. 164, no. 88, item. 554 and No. 139, item. 933) and investment funds within the meaning of the Act of 28 August 1997 on investment funds (OJ No 139, item. 933), where an agreement on the acquisition of those units, between the society of mutual funds or investment fund, employer and employee in the period before the employee aged 60 years or prior to obtaining by the pension rights or entitlements to social security pension for incapacity for work ,: a) the redemption of units of mutual funds and the ability to request the redemption of units of investment funds acquired for cash provided by the workplace, b) to enter into commitments on debt, which is the waiver by the society trusts or redemption of units by the investment funds and, in addition, been concluded or renewed before the date of entry into force of the Act on occupational pension schemes and if at least half of the employees of the employer has the possibility to the conclusion above the specified contract.

As specified in the acquisition cost by the employer of the units be excluded-to a height not exceeding a month per person, 7% of the current average monthly assessment base social security contributions, attributable to the employee on the employer.

§ 3. The monetary value of benefits in kind shall be determined in the amount of cash payment specified in the provisions of the gender pay gap, and in the absence thereof: 1) if benefits are goods or services falling within the scope of business of the employer – according to the prices charged to other customers than employees, 2) if benefits are goods or services purchased by the employer according to the price of their purchase, 3) if the subject matter of the provision is to provide dwelling : and) for premises cooperative type of tenancy and ownership – in the amount of the rent for this place in the cooperative housing, b) for municipal premises-rent designated for that place by the municipality, (c)) for the premises ownership, with the exception listed in subparagraph (a). (a)), and houses owned by a private-rent specified according to the rules and rates for social housing in the area, and in the cities – in a given district, d) for premises in a hotel – the cost of documented accounts issued by the hotel.

§ 4. Which form the basis of contribution revenue employee achieved in foreign currency shall be converted into gold in the manner adopted in the provisions on income tax from natural persons.

§ 5. 1. the provisions of paragraph 1 to 4 shall apply mutatis mutandis in determining the calculation basis of contributions: 1) of those carrying out the tolling, 2) professional soldiers, 3) police officers, 4) officers State protection, 5) border guards, 6) the officers of the State fire service, 7) officers of the prison service, 8) persons performing work for consideration at the time of imprisonment or detention on the basis of a referral to work.

2. The provisions of § 2-4 shall apply mutatis mutandis in determining the contribution base members of agricultural production cooperatives and cooperatives of agricultural circles.

§ 6. Payer ceases payment of contributions due by the insured person in a given calendar year the amount limit the annual contribution base, hereinafter referred to as "the amount of restrictions", announced in the manner specified in art. 19 paragraph. 10 of the Act, on the basis of: 1) information obtained from social insurance, hereinafter referred to as "the establishment", that the amount of the limit has been reached, 2) its own payroll.

§ 7. In the case when the payer's payroll shows that in any given month is exceeding the amount of the limitation, the payer evaluates and passes the contributions to the pension scheme only from that part of the contribution base, which will not exceed limitations.

§ 8. Bet returns contributions calculated and passed from the excess over the amount of restrictions within 30 days of the determination. After receiving a refund of surplus payer is obliged to return immediately to the insured the funded part of the contributions to the pension insurance scheme.

§ 9. Where, for the reimbursement of contributions entitled is several payers, the bet is the amount overpaid contributions and returns it to the payers in these parts, in which they paid the contribution for the month in which the excess amount restrictions. The provisions of § 8 shall apply mutatis mutandis.

§ 10. In the case where the insured person making the Declaration referred to in article 1. 19 paragraph. 5 of the Act, provide information inconsistent with the facts, so that the emergence of the debt in respect of contributions to the pension scheme, it is obliged to repay the whole debt.

§ 11. Regulation shall enter into force on 1 January 1999 and shall apply to contributions to the pension scheme, for the period from 1 January 1999.



Minister of labour and social policy: l. Komołowski

Related Laws