Key Benefits:
REGULATION OF THE MINISTER OF LABOUR AND SOCIAL POLICY
of 18 December 1998
on the detailed rules for setting the basis for the assessment of the contributions to the pension insurance scheme.
On the basis of art. 21 of the Act of 13 October 1998. o Social Security System (Dz. U. Nr. 137, pos. 887) the following shall be managed:
§ 1. The contribution of the pension contributions, hereinafter referred to as 'contributions', constitutes an income within the meaning of the provisions on personal income tax achieved by employees in the employer for employment in relation to the employment work, subject to art. 18 (1) 2 of the Act of 13 October 1998. o Social Security System (Dz. U. Nr. 137, pos. 887), hereinafter referred to as "the Law", and § 2.
§ 2. The basis for the assessment of contributions is not as follows:
1) the jubilee awards (gratuity), which, according to the rules governing the conditions for granting them, shall be entitled not more than every 5 years to the worker,
(2) the cash benefits accruing in connection with the retirement or pension,
3) briefings, compensation and compensation paid to employees from the expiry or termination of the employment relationship, including the termination of the employment relationship for reasons attributable to the employer, unjustified or illegal the termination of the employment contract or termination without notice, the shortening of the period of termination of the contract, the failure to issue at the time or the issue of the wrong working certificate,
4) compensation paid to the former employees after termination of the employment relationship, on the basis of the antitrust agreement referred to in art. 101 2 Labour Code,
5) briefes paid to the employees appointed to the basic military service on the basis of art. 125 of the Act of 21 November 1967. of the universal duty of defence of the Republic of Poland (Dz. U. of 1992. No 4, pos. 16, Nr 40, poz. 174 i Nr 54, poz. 254, of 1994. Nr 43, pos. 165, of 1996. No. 7, pos. 44, Nr 10, pos. 56, Nr 106, poz. 496 and 1997 Nr 6, pos. 31, Nr 28, pos. 153, Nr 80, pos. 495, Nr. 88, pos. 554, Nr 121, poz. 770 and No. 141, pos. 944 and 1998 No. 146, pos. 961),
(6) the value of benefits in kind and the equivalents for those benefits resulting from the provisions on occupational health and safety, including preventive meals issued on the basis of art. 232 of the Labour Code,
(7) one-off compensation for permanent or long-term bodily injury or death, and compensation for items lost due to an accident at work, from the employer,
(8) the value of the laundry equivalents and the repair of the working clothes made by the worker on his own, and the equivalents for the extension of the use of the working clothing and for the use of their own clothing instead of working clothing,
9) cash equivalents for the work of the tool, materials or equipment, owned by the employee,
(10) the value of the business dress (unimping), the use of which is the responsibility of the worker, or the cash equivalent for that garment,
11) the value of the employer-financed meals made available to the workers for consumption without entitlement to the equivalent of that title, excluding the preventive meals referred to in point 6-up to an amount not exceeding one month per month the fourth current lowest remuneration for work,
(12) the value of commemorative benefits granted in kind or in the form of vouchers for purchase in grocery and industrial shops, provided that they are not subject to an exchange of money-up to a maximum more than a year in excess of the amount which has been exempted from personal income tax,
(13) lump sums and equivalents for the use, for official purposes, of cars or other means of transport not owned by the employer, up to an amount not exceeding the amount which, by virtue of that title, has been exempted from personal income tax,
(14) the amount received by the staff member for the reimbursement of the costs of the transfer of services and allowances for the management and settlement in connection with the transfer of services, up to a maximum of the amount which has been exempted from that title income tax on individuals,
15) fees payable on business trips-up to the amount specified in separate regulations, subject to point 17,
16) a part of the salary of employees employed abroad in Polish work establishments, excluding the persons mentioned in art. 18 (1) 12 of the Act, corresponding to the equivalent of the subsistence allowance of a business trip outside the country, for each day of stay, with the proviso that such monthly income of those persons constituting the basis of the assessment of contributions may not be lower on the amount of the average remuneration referred to in Article 19 (1) 1 of the Act,
(17) the equivalent of the foreign exchange allowances paid to workers engaged in maritime commercial and fishing vessels, in part corresponding to 75% of the allowances,
(18) claims granted to employees in respect of the performance of their work outside the fixed place of work or permanent residence: allowances, lump sums and straws-up to the amount which, for that purpose, has been exempted from income tax on persons physical,
(19) the benefits financed from social security measures under the social welfare fund,
20) benefits paid from a fund set up for social-household purposes on the basis of a collective labour agreement in employers who do not create a social benefit fund-up to a maximum of not more than a year the amount of basic write-off, defined in Art. 5 par. 2 of the Act of 4 March 1994. about a social benefit fund (Dz. U. of 1996. Nr 70, poz. 335, Nr 118, pos. 561, Nr 139, poz. 647 and No. 147, pos. 686, of 1997 No. 82, pos. 518 and No. 121, pos. 770 and 1998 Nr 75, poz. 486 and No. 113, pos. 717).
21) the provision of leave paid on the basis of art. 3 para. 4 of the Act referred to in paragraph 20-up to the amount of not exceeding the basic amount of the basic write-off referred to in that Law,
22) losers in the event of natural disasters, individual events of random or long-term illness,
23) benefits for occupational, social and medical rehabilitation of persons with disabilities, financed by sheltered workshops, on the basis of separate regulations, from the establishment of a fund for rehabilitation of persons with disabilities,
(24) the components of the remuneration to which the employee is entitled during the period of remuneration for the duration of the incapacity for work, sickness, maternity, caring, as provided for in the provisions of collective agreements or rewarding provisions, if they are paid for the period of collection of this salary or allowance,
(25) supplementary allowances 80% of the sickness allowance paid by employers, up to an amount not exceeding a total of 100% of the employee's income, which is the basis for the contribution rate,
26) material benefits resulting from collective labour agreements, remuneration regulations or rewarding regulations, and consisting in the right to purchase at lower prices than the retail price of certain articles, objects or services and the use of free or partially paid journeys by means of a locomotion,
(27) additional non-deputate benefits granted on the basis of specific provisions-trade cards, e.g. Cash equivalent for reimbursement of holiday expenses, benefits for children's scientific advice, benefits granted for solemn days, as traditional "barbórkowe", with the exception of cash prizes paid for solemn days,
28) awards for sporting results, paid by sports clubs and Polish sports unions, and prizes for outstanding sporting achievements paid to the players from budget appropriations,
(29) the value of the benefits granted in accordance with separate provisions by the employer for the improvement of the professional qualification and education of the staff member, excluding the remuneration received for the duration of the training leave and for the duration of the redundancies at parts of the day of work which are available to employees who undertake teaching or vocational qualifications in non-school forms,
30) benefit in kind in the form of land plot,
(31) the cost of the employer's payment of contributions on or renewed before 9 July 1998. Life insurance contracts for the benefit of employees concerning the risks of groups 1 and 3 to 5 of Chapter I of the Annex to the Act of 28 July 1990. about insurance activities (Dz. U. of 1996. No 11, pos. 62, of 1997. Nr 43, pos. 272, Nr. 88, pos. 554, Nr 107, poz. 685, Nr 121, poz. 769 and 770 and No. 139, pos. 934 and 1998 Nr 155, poz. 1015), if insurance contracts were concluded before the date of entry into force of the Act on occupational pension schemes, and the entitled to receive the benefit is not the employer, as well as the insurance contract, within a period of five years counting from the end of the calendar year in which it was concluded shall exclude:
(a) payment of the amount constituting the value of the withdrawal,
(b) the possibility of incurring obligations under a contract of rights under the contract,
(c) the payment for the lifetime of the contract as determined,
where the insurance covers at least half of the employees of the employer in question on the date of the insurance contract, but up to a maximum of 7% of the current person per month. the average monthly basis of the social security contributions per employee of the employer concerned,
(32) the cost of the employer's payment of contributions for the contracts concluded or renewed for employees ' life insurance contracts, relating to groups of risks 1 and 3 to 5 of Chapter I of the Annex to the Act of 28 July 1990. about insurance activities (Dz. U. of 1996. No 11, pos. 62 and 1997 Nr 43, pos. 272, Nr. 88, pos. 554, Nr 107, poz. 685, Nr 121, poz. 769 and 770 and No. 139, pos. 934 and 1998 Nr 115, pos. 1015), if insurance contracts were concluded or renewed before the entry into force of the Act on occupational retirement provision, and entitled to receive the benefit is not the employer, as well as the insurance contract in the period before an employee's achievement of a 60-year period or early retirement or pension entitlement from a social security pension for incapacity for work excludes:
(a) payment of the amount constituting the value of the withdrawal,
(b) the possibility of incurring obligations under a contract of rights under the contract,
(c) the payment for the lifetime of the contract as determined,
if the terms of the life insurance contract are so determined that at least half of the employees of a given employer have the possibility to be covered by that insurance, however, up to a maximum of not more than a month per person 7% of the current, average the monthly basis of the social security contributions per employee in the employer
or
the costs incurred by the employer for the acquisition in favour of employees of units of trust funds within the meaning of the Act of 22 March 1991. -Law on the public trading of securities and trustees (Dz. U. 1994 r. Nr 58, pos. 239, Nr 71, poz. 313 and No. 121, pos. 591, 1996 Nr 45, poz. 199, No 75, pos. 357, No. 106, pos. 496 and Nr 149, pos. 703 and 1997 Nr 30, pos. 164, Nr. 88, pos. 554 and No 139, pos. 933) and investment funds within the meaning of the Act of 28 August 1997. o Investment funds (Dz. U. No 139, pos. 933), if the contract for the acquisition of these units of participation, concluded between the company of the trust or investment fund, the employer and the employee in the period prior to the achievement by the employee of the age of 60 years or earlier obtaining pension rights or pension rights from social security for incapacity for work, except:
(a) the remission of units of shares of trust funds and the possibility of requesting the repurchase of units of investment funds acquired for cash transferred by the establishment of employment,
(b) the possibility of incurring liabilities under a pledge of a claim, the object of which is the redemption by the company of trust funds or the repurchase of units by the investment fund company,
and it has been concluded or renewed before the entry into force of the Act on Occupational Retirement Provision and if at least half of the employees of the employer concerned have the opportunity to enter into the abovementioned contract.
The specific costs of acquisition by the employer of the units are excluded-up to a maximum per month per person of 7% of the current, average monthly basis of social security contributions per person a worker in a given employer.
§ 3. The cash value of benefits in kind shall be determined in the amount of the cash equivalent laid down in the provisions on remuneration and, in the absence of such provisions:
1) if the subject of the benefits are the things or services falling within the scope of the employer's business activity-at the prices charged to other recipients than employees,
2) if the subject of benefits are the items or services purchased by the employer-at the price of their purchase,
(3) where the subject of the benefit is the provision of a dwelling:
(a) for the premises of cooperative and property-type cooperatives, in the amount of the rent in force for that premises in the housing cooperative concerned,
(b) for municipal premises-in the amount of the rent designated for that premises by the municipality,
(c) for ownership premises, except those mentioned in (c). (a) and houses owned by private property-in the amount of rent determined according to the rules and rates for communal apartments in the area concerned, and in the cities-in a given district,
(d) for the premises in hotels, at the cost of the documented accounts issued by the hotel.
§ 4. The income of the employee's income in foreign currencies shall be converted into gold in the manner adopted by the personal income tax legislation.
§ 5. 1. The provisions of § 1-4 shall apply mutatis mutandis in determining the basis for contributions:
1) persons performing an effort,
2) the professional soldiers,
3. Police officers,
4) officers of the Office of State Protection,
5) officers of the Border Guard,
6) officers of the State Fire Brigade,
7. officers of the Prison Service,
8) persons performing a paid job at the time of serving a custodial sentence or a temporary arrest on the basis of referral to work.
2. The provisions of § 2-4 shall apply mutatis mutandis in determining the basis for the assessment of the contributions of members of agricultural production cooperatives and cooperative machinery rings.
§ 6. The payer shall no longer pay contributions on account of the amount of the annual base of the contribution, hereinafter referred to as 'the limit', published in the manner set out in the Article, by the insured in the calendar year in question. 19 (1) 10 laws, on the basis of:
1) the information obtained from the Social Insurance Institution, hereinafter referred to as "the plant", that the amount of the restriction has been reached,
2) own pay documentation.
§ 7. Where the payer's pay documentation shows that the cap is exceeded in a given month, the payer shall calculate and transfer the pension contributions only from that part of the contribution base, which does not will cause the limit to be exceeded
§ 8. The plant shall reimburgo the contributions calculated and transferred from the surplus over the amount of the restriction within 30 days of the finding. On receipt of the repayment of the surplus, the payer shall immediately reimbursable the insured person's share of the pension insurance contribution.
§ 9. If several payers are entitled to reimbursement of the contributions, the bet divides the amount of the overpaid contributions and returns it to the payers in the parts in which they paid the premium in the month during which the quota was exceeded. The provisions of § 8 shall apply mutatis mutandis.
§ 10. Where the insured person makes a declaration as referred to in Article 19 (1) 5 of the Act, the information does not comply with the facts, so that the pension will be incurred in respect of the pension contributions, and it is obliged to repay the full amount of the debt.
§ 11. This Regulation shall enter into force on 1 January 1999. and shall apply to the pension contributions due for the period from 1 January 1999.
Minister of Labour and Social Policy: L. Komołowski
