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Regulation Of The Council Of Ministers Of 18 April 2008 On Detailed Rules And Procedure In Matters Of Accounting For Contributions, To Which The Collection Is Bound To The Social Insurance

Original Language Title: ROZPORZĄDZENIE RADY MINISTRÓW z dnia 18 kwietnia 2008 r. w sprawie szczegółowych zasad i trybu postępowania w sprawach rozliczania składek, do których poboru jest zobowiązany Zakład Ubezpieczeń Społecznych

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COUNCIL OF MINISTERS REGULATION

of 18 April 2008

on detailed rules and mode of procedure for the settlement of contributions to which the collection is required by the Social Insurance Institution

On the basis of art. 49 (1) 1 of the Act of 13 October 1998. o Social Security System (Dz. U. 2007 No 11, pos. 74, as of late. 1. 1) ) The following shall be managed:

§ 1. The Regulation shall specify:

1) detailed rules and procedure for the treatment of contributions and benefits paid, as referred to in the provisions on social security benefits in the event of sickness and maternity and in the rules on insurance the social benefits of accidents at work and occupational diseases, family allowances and nursing care and the order in which contributions are paid into individual funds;

2) the order of the payment of contributions to the Social Insurance Fund and other claims, to which the collection is obliged to the Social Insurance Institution, hereinafter referred to as "the plant", if the payer of the contributions pays them and forwards them inaccordance with the provisions of the Act of 13 October 1998. the social security scheme, hereinafter referred to as 'the Act';

3) the detailed rules and mode of drawing up by the Department of the Office of the documents relating to social insurance specified in the Act, hereinafter referred to as "insurance documents";

4) the detailed rules and mode of correction by the Department of Error Office found in the insurance documents;

5) detailed rules and the mode of entry and correction by the Department of the Data Office directly on the accounts of insured persons and the accounts of contributor's contributions.

§ 2. 1. The payer of contributions in the clearing declaration referred to in art. Article 4 (5) of the Law, hereinafter referred to as 'the declaration', accounts for the following contributions:

1. on social security:

(a) pensions,

(b) annuity,

(c) sickness,

(d) accident,

1a) [ 1] the Staging Pension Fund,

2) for health insurance,

3) to the Labour Fund,

4) to the Guaranteed Employee Benefit Fund

-hereinafter referred to as 'warehouses'.

2. In the declaration, the payer shall account for:

(1) sickness benefit, rehabilitation benefit, compensatory allowance, maternity allowance and care allowance, hereinafter referred to as 'allowances';

(2) Family, nursing and educational allowances due for the period until 30 April 2004, and family benefits due for the period until 31 August 2006, hereinafter referred to as "family benefits".

3. The payer of contributions shall settle the contributions, allowances and family benefits for the period for which he was entitled to their payment, within the time limits laid down by the Act.

4. The payment of contributions and payments made in a given calendar month shall be made in a single declaration.

5. The declaration of the payer's contributions shall be accompanied by the monthly monthly reports referred to in Article 3. 4 point 6 of the Act, hereinafter referred to as 'reports', relating to each insured person.

6. For each insured, whose basis for the assessment of the contributions to the pension insurance is the income, within the meaning of the provisions on income tax on individuals, the payer of the contributions in the report or a roll-call monthly report the corrective action referred to in the Act, hereinafter referred to as the 'corrective report', and the declaration and the declaration of the corrective account referred to in the Act, hereinafter referred to as the 'corrective declaration', shall take account of the social contributions payable by the all payments made or placed at the disposal of the insured person; the first to the last day of the calendar month in which the declaration relates, which form the basis for the social security contributions, taking into account the limitation referred to in Article. 19 of the Act.

§ 3. 1. The data on social security contributions and on health insurance, allowances and family benefits, as stated in the declaration for the given calendar month, should be consistent with the data resulting from the reports for the given calendar month.

2. The data on social security contributions and for health insurance, allowances and family benefits, given in a corrective declaration for a given calendar month, should be in accordance with the data resulting from the reports for the month in question calendar, including the corrective reports submitted for that month.

3. To the statement of corrective contributions, the payment of the contributions shall be accompanied by the correction reports concerning the insured persons whose data have to be adjusted.

4. In the case referred to in paragraph. 2, The plant shall collect the data on the account of the insured person on the basis of the correct reports or correct adjustment reports and the settlement of the contributions in the account of the contributor's contributions based on the corrective declaration.

§ 4. In case of simultaneous impact for a given calendar month more than one declaration and reports bearing the same ID number. The bet is settled on the account of the payer's contributions and the collection of data on the account of the insured person on the basis of the declarations and reports submitted as the last.

§ 5. (1) The amounts due for contributions shown in the declaration shall be fixed by the sum of the amounts due for contributions to the corresponding types of insurance resulting from the reports on individual insured persons.

2. The amounts of social security contributions due and the health insurance shall be rounded up to the nearest groszy if the tip is equal to or higher than 0,50 grosz, or downwards if it is less than 0,50 grosz.

§ 6. 1. The payment of contributions shall be made by:

(1) for social security, equal to the difference between the amount of the contributions payable for the calendar month in question and the amount of the allowances paid, the family benefits and the payer's payment the contribution of the remuneration referred to in Article 3 para. 2 of the Act, hereinafter referred to as 'the amount of credits';

1a) [ 2] the Staging Pension Fund as shown in the statement or statement of corrective amounts due for payment of the contribution referred to in the declaration for the calendar month in question;

2) for health insurance in the amount shown in the declaration or statement of correction of the amounts due for payment of the premiums for the given calendar month;

3) to the Labour Fund and the Guaranteed Employee Benefit Fund in the amount shown in the declaration or statement of the corrective amount due for payment of the contributions, specified in the declaration for the given calendar month.

2. If, in accordance with the separate provisions, part of the contributions for individual social security and health insurance is subject to funding from the state budget. The State Fund for the Rehabilitation of Persons with Disabilities or the Ecclesial Fund and is transferred by these entities directly to the Bookmark, in a declaration or statement of corrective contributions the contributions shall show accordingly the amounts of the contributions financed by the these sources. As the total amount of the contributions which the payer should pay for the social security contributions and the health insurance referred to in paragraph 1. 1 (1) and (2), the contribution payer shall show the sum of the part of the contributions financed by the own resources and the funds of the insured.

3. [ 3] Contributions to social security contributions, to the Bridging Pensions Fund, to health insurance and to the Labour Fund and the Guaranteed Occupational Benefit Fund made by the contributor of contributions after the date specified in the Act should shall also include interest on arrears.

4. Where the payment referred to in paragraph (s) is made. 3, it shall not take into account the interest on arrears, despite its implementation after the time limit laid down in the Act. The payment shall be paid in proportion to the payment of the amount of the outstanding contributions and the amount of interest on arrears in which the amount of the contributions to the amount of interest for late payment is still outstanding on the date of payment.

5. The payments referred to in paragraph 1. 1, 3 and 4, the contributor to the contributions shall be made by the deadline and the mode specified in the Act.

§ 7. The district labour offices shall submit separate declarations for:

1) unemployed persons, persons taking a scholarship during the period of training, trainee or professional preparation;

2) other insured persons other than those referred to in point 1, to which the clearing members are obliged.

§ 8. The Military Retirement Bureau, the Pension Office of the Ministry of Internal Affairs and Administration and the Pension Office of the Prison Service shall submit separate declarations for:

1) retirees and pensioners;

2) other insured persons other than those referred to in point 1, to which the clearing members are obliged.

§ 9. The social assistance organisational units shall submit separate declarations for:

1) persons, for which they pay social security contributions on the basis of social assistance regulations;

2) other insured persons other than those referred to in point 1, to which the clearing members are obliged.

§ 10. 1. The establishment as a contributor of contributions shall be settled in separate declarations of social security contributions, health insurance or the Labour Fund for:

(1) persons receiving maternity benefit or maternity benefit, if the benefit is paid to the establishment;

2) pensioners and persons receiving pre-retirement benefits or pre-retirement benefits, and persons receiving a benefit for civilian blind victims of war;

(3) other insured persons other than those referred to in points 1 and 2, to which the accounts are obliged.

2. The establishment shall draw up on the basis of the declaration referred to in the paragraph. Article 1 (1) of the European Parliament and of the Commission of the European Parliament and of the Commission of the European Parliament and of the European Parliament and of the European Parliament

3. The settlement of the amount of the contributions to the pension insurance referred to in the paragraph. 2, comes from the budget appropriations received by the Department.

4. The provisions of the paragraph. 1 point 1 and paragraph 1. Article 2 (2) and (3) shall apply mutatis mutandis to the calculation of social security contributions and health insurance for persons who are on parental leave to receive parental benefit for the period until 30 April 2004, if This allowance is paid to the Department.

§ 11. 1. The establishment shall settle the payment made by the payer of contributions to the payer's account and to collect the data on the account of the insured person for a given calendar month on the basis of the declaration and the reports or the declaration of reversal and reports corrective measures, as indicated by the payer's contribution on the payment document referred to in Article 47 para. 4a of the Act, subject to § 3 (3). 4 and § 25.

2. Making a correction of the disposal of the payer's contributions indicated on the payment document on the monthly basis, for which the payment is to be settled, is possible only with the consent of the Plant.

3. [ 4] If the contributor pays contributions to social security contributions, the Staging Pension Fund, the Health Insurance Fund or the Labour Fund and the Guaranteed Employee Benefit Fund, which is unmarked as to the time period, This payment is, in the first place, to cover the claims for a given title, starting with the due date of the payment, with the retention as part of the payment of the social security contributions of the primacy of the claim. pension fund and open pension funds.

§ 12. 1. If the payment of social security contributions is lower than the amount of due contributions settled in the declaration for the given calendar month, in accordance with the rules set out in § 6 paragraph. Article 1 (1), first of all, is settled on the payment of the contributions payable to the pension fund and to the open pension funds.

2. If the payment referred to in paragraph 1, does not cover fully due contributions to the pension fund and to the open pension funds, shall be accounted for by the partial coverage of each of these funds, in proportion to the amounts due.

3. After the settlement, referred to in paragraph. 1, the amount of the payment shall be subdivided and credited to cover the contributions due to the pension fund, the sickness fund and the accident fund, in proportion to the amounts of the contributions due to these funds, resulting from the settlement made in the declaration for the given calendar month.

4. If, as a result of the payment of the payment referred to in the paragraph 2, are not covered in full receivables of open pension funds, the amount of payment, which is included in the payment of receivables to open pension funds in relation to insured persons, shall be settled in proportion to the amount due for the month in question the calendar of the amounts of contributions to the open pension fund for the insured person concerned, up to the total amount due for the calendar month in question for the contributions to the open pension funds.

5. The amounts of social security contributions to be accounted for by the pension fund, the pension fund, the sickness fund and the accident fund shall be subject to each insured person's account, in proportion to the amount of the contributions payable for the fund concerned. concerning the insured person, up to the total amount of the contributions payable to the fund, resulting from the settlement made in the declaration for the calendar month in question.

§ 13. 1. If the payment of social contributions is higher than the amount of the due premiums due on that title resulting from the settlement made in the declaration for the given calendar month, the surplus remaining after the payment of the contributions due to the insurance The social responsibility for the calendar month in question shall be proportional to the payment of outstanding pension funds and open pension funds, starting with the commitments at the earliest date of payment.

2. From the amount remaining after the settlement referred to in the paragraph. 1, the pension fund, the sickness fund and the accident fund shall be covered by a pro rata basis, starting with the commitments of the earliest payment date.

2a. [ 5] Of the amount remaining after the settlement referred to in paragraph 1. 2, the payment of contributions to the Bridging Pensions Fund shall be covered, starting with the commitments at the earliest payment date.

3. [ 6] Of the amount remaining after the settlement referred to in paragraph 1. 2a, the claims for health insurance contributions shall be covered, starting with the commitments at the earliest payment date.

4. From the amount remaining after the settlement referred to in paragraph. 3, shall be covered by the proportionally receivables of the Labour Fund and the Guarantee Fund Guarantee Fund, starting with the commitments of the earliest payment date.

§ 13a. [ 7] 1. If the payment of contributions to the Staging Pension Fund is higher than the amount of the due premiums due on that title resulting from the settlement made in the declaration for the given calendar month, the surplus remaining after the payment of the due premiums for that month the calendar month concerned shall comprise the payment of outstanding amounts receivable on those contributions, starting with the commitments at the earliest payment date.

2. From the amount remaining after the settlement referred to in the paragraph. 1, the pension fund and open pension funds shall be covered in proportion to the commitments of the earliest payment date.

3. From the amount remaining after the settlement referred to in the paragraph. 2, the pension fund, the sickness fund and the accident fund shall be covered by a pro rata basis, starting with the commitments of the earliest payment date.

4. From the amount remaining after the settlement referred to in paragraph. 3, cover the claims on health insurance premiums, starting with the obligations with the earliest payment date.

5. From the amount remaining after the settlement referred to in the paragraph. 4, cover proportionally due to the contributions to the Labour Fund and the Guaranteed Employee Benefit Fund, starting with the commitments of the earliest payment date.

§ 14. If the payment for health insurance is less than the amount due for the contributions settled in the declaration for the calendar month concerned, it shall, in respect of each insured person, be settled in proportion to the amount of the contributions payable on the health insurance for a given insured person up to the total amount of the health insurance contributions due, settled in a declaration for a given calendar month.

§ 15. 1. If the payment of the contributions to health insurance is higher than the amount of the due premiums due on that title resulting from the settlement made in the declaration for the calendar month concerned, the excess remaining after the payment of the due premiums for that month the calendar month concerned shall comprise the payment of outstanding amounts receivable on those contributions, starting with the commitments at the earliest payment date.

2. From the amount remaining after the settlement referred to in the paragraph. 1, the pension fund and open pension funds shall be covered in proportion to the commitments of the earliest payment date.

3. From the amount remaining after the settlement referred to in the paragraph. 2, the pension fund, the sickness fund and the accident fund shall be covered by a pro rata basis, starting with the commitments of the earliest payment date.

3a. [ 8] Of the amount remaining after the settlement referred to in paragraph 1. 3, the payment of contributions to the Staging Pensions Fund shall be covered, starting with the commitments of the earliest payment date.

4. [ 9] Of the amount remaining after the settlement referred to in paragraph 1. 3a, the pro rata receivables for the contributions to the Labour Fund and the Guaranteed Employee Benefit Fund shall be covered, starting with the commitments of the earliest payment date.

§ 16. 1. If the payment of the contributions to the Labour Fund and the Guarantee Fund of the Employee Benefit is higher than the amount of due contributions due from that title resulting from the settlement made in the declaration for the given calendar month, the surplus remaining after the coverage the contributions due under that title for the calendar month concerned shall be counted pro rata to cover the outstanding amounts owed by the Funds, starting with the commitments at the earliest payment date.

2. From the amount remaining after the settlement referred to in the paragraph. 1, the pension fund and open pension funds shall be covered in proportion to the commitments of the earliest payment date.

3. From the amount remaining after the settlement referred to in the paragraph. 2, the pension fund, the sickness fund and the accident fund shall be covered by a pro rata basis, starting with the commitments of the earliest payment date.

3a. [ 10] Of the amount remaining after the settlement referred to in paragraph 1. 3, the payment of contributions to the Staging Pensions Fund shall be covered, starting with the commitments of the earliest payment date.

4. [ 11] Of the amount remaining after the settlement referred to in paragraph 1. 3a, the claims for health insurance contributions shall be covered, starting with the commitments at the earliest payment date.

§ 17. 1. In advance of payment of contributions to individual funds or between the insured persons referred to in § 12-16, fixed amounts shall be rounded up to the nearest grosz by the omission of the ends below the penny.

2. Fixed to the settlement between the individual funds or insured amounts shall be ordered by the highest omissions below the penny, fixing the sum of the funds.

3. In the event of a difference between the amount of the payment which is settled on the amounts to be credited to the individual funds or between the insured persons and the sum of the amounts in question, rounded up to the rules referred to in paragraph 3, shall be charged to the amount of the payment. 1, the amounts in advance shall be rounded up again to a full grove, starting with the amounts of the highest omitted tips below the penny, until the fixed amount of the difference has been exhausted.

§ 18. Whenever a premium payer pays the social security contributions of the amounts of credits resulting from the settlement in the declaration for a given calendar month, they shall be credited accordingly to cover the contributions due to the fund. pensions, open pension funds, disability pension fund, sickness fund and accident fund, in order to satisfy the requirements of paragraphs 12 and 13 of the first subparagraph of Article 13 (2) of the procedure. 1 and 2, up to the amount of the contributions due.

§ 19. 1. From the payment to cover the claims for social security contributions covered by the implementing title, the costs of the enforcement, the enforcement costs, and the subsequent contributions and default interest payable to the fund shall be covered first. pensions and open pension funds, in proportion to the claims of the funds covered by that title.

2. The remaining after the settlement referred to in the paragraph. 1, the part of the payment shall be settled in proportion to the payment of the contributions due and the interest on late payment for the pension fund, the sickness fund and the accident fund, in proportion to the claims of the individual funds covered by the implementing title concerned.

2a. [ 12] Payments to cover contributions to the Bridging Pensions Fund, covered by the implementing title, shall in the first instance cover the cost of the payment, the enforcement costs, and the subsequent contributions and interest for the delay.

3. From payment to cover the claims for health insurance contributions covered by the implementing title, the costs of admonition, execution costs, and subsequent contributions and default interest shall be borne in the first place.

4. From the payment to cover the contributions to the Labour Fund and the Guarantee Fund, the Employee Benefits covered by the implementing title shall, first, cover the costs of the enforcement, the enforcement costs, and the subsequent contributions and interest on arrears due to each Fund, in proportion to the entitlements of each of those Funds covered by that Title.

(5) The payment made to cover the additional charge, covered by the implementing title, shall be settled first in order to cover the costs of the payment, the enforcement costs and, subsequently, to cover that charge.

6. Payment of an additional charge against unpaid contributions to the Labour Fund and the Guarantee Fund, covered by the implementing title, shall, in the first instance, cover the costs of the enforcement, the enforcement costs, and thereafter, the additional fee payable to each Fund, in proportion to the amount covered by that title.

§ 20. 1. Payment of duty-free or deferred payment entitlements shall be settled in respect of the costs of the payment, the contributions and the interest on late payment and the payment of the payment, and thereafter to cover the payment of the payment due to the payment of the payment by the payment of the payment. an additional charge.

2. The payment referred to in paragraph 1 shall be paid. 1, concerning the claims on social security contributions, is settled on the payment of the pension fund and open pension funds, starting with the receivables at the earliest payment date, in proportion to the amounts receivable by those funds up to the total amount of receivables covered by the instalation or deferral of payment. The remaining amount shall be accounted for by the pension fund, the sickness fund and the accident fund, starting with the amounts receivable by the earliest due date, in proportion to the amounts receivable of those funds subject to the instalment in question. or postponement of the payment deadline. The provisions of Paragraph 12 (1) 5 and § 13 shall apply mutatis mutandis.

2a. [ 13] The payment referred to in paragraph 1 shall be paid. 1, concerning the claims for contributions to the Staging Pension Fund, shall be settled, starting with the receivables at the earliest due date, covered by the instalation or deferral of the payment deadline. The provisions of Paragraph 13a shall apply mutatis mutandis.

3. The payment referred to in paragraph 1, concerning claims for health insurance premiums, shall be settled, starting with the receivables at the earliest date of payment, covered by the instalation in question or postponement of the payment deadline. The provisions of § 15 shall apply mutatis mutandis.

4. The payment referred to in paragraph 1 shall be made. 1, concerning the claims for contributions to the Labour Fund and the Guaranteed Employee Benefit Fund, shall be cleared, starting with the amounts receivable by the earliest due date, in proportion to the amounts owed to the Funds to the total amount claims covered by the instalation or deferral of the payment deadline. The provisions of § 16 shall apply mutatis mutandis.

§ 21. 1. In the case of statements in the insurance documents of irregularities preventing the correct settlement on the account of the payer's contributions and the filing of the data on the account of the insured. The plant shall carry out an investigation to eliminate those irregularities, hereinafter referred to as 'the investigation'.

2. The correct reports shall be used for the establishment by the Department of an internal clearing document which is the basis for the transfer of contributions to open pension funds for insured persons.

3. The investigation concludes accordingly obtaining the statement of the payer of the contributions in writing on the errors found, made by the establishment of the findings by means of control or the transfer by the payer of the contributions of properly drawn up documents insurance that has been the subject of the proceedings, and the drawing up or correction of insurance documents from the office by the Department.

4. Where the irregularity referred to in the paragraph is not 1, is due to the error of the institution serving the payment of contributions, the investigation concludes the declaration of the will of the institution, to which the certified photocopy of the original payment document should be attached.

5. In the case referred to in paragraph. 1, the transfer of contributions on contributions to open pension funds and the National Health Fund for a given calendar month shall be made immediately after the investigation procedure has been completed.

6. In the event of a difference between the amounts of contributions shown by the payer of the contributions in the declaration of the highest ID number and the amounts calculated in the internal clearing document, the investigation procedure shall be opened if the total amount of the differences exceeds 2 PLN.

§ 22. 1. The establishment shall draw up, on the basis of declarations and corrective declarations, the collective documentation of the amounts of the pension contributions for the disabled persons, subject to financing by the State budget.

2. Settlement of the amounts of the contributions referred to in paragraph 2. 1, comes from the budget appropriations received by the Department.

§ 23. 1. The plant shall draw up, on the basis of declarations and corrective declarations, the collective documentation of the amounts of contributions to the pension insurance, annuity and accident insurance for the clergy, subject to financing by the Kościelny Fund.

2. The Kościelny Fund shall pay contributions to the stated account of the Facility in the amount resulting from the documentation referred to in the paragraph. 1, not later than within 5 working days from the date of receipt of this documentation.

§ 24. 1. The establishment shall inform the insured person and the payer of the premiums written or adjusted from the office of insurance documents and the data entered or adjusted directly on the account of the insured person or on the account of the payer of contributions.

2. The establishment may request the insured person or the payer of the contributions to transfer the data necessary for drawing up or correcting from the office of insurance documents and the introduction or correction from the office of data on the account of the insured person or on a premium payer's account.

3. If discrepancies are found in the amounts of contributions shown by the payer of the contributions and the amounts of contributions calculated by the establishment from the basis of the assessment of the contributions shown by the payer, the amounts of the contributions calculated by the Department shall be accepted as correct. from the basis of the contribution assessment of the payer.

4. If the contributor of premiums does not agree with the data contained in the insurance documents drawn up or adjusted from the office or with the data provided or adjusted directly on the account of the insured person or the payment of the payer's contributions, in the deadline of 14 days from the receipt of the information should refer to the Bookmark the insurance documents correcting the data, unless the data result from the final decision or the final judgment of the court.

5. If the insured does not agree with the data contained in the insurance documents drawn up or adjusted from the office or with the data entered into or adjusted directly on the account of the insured person or the payment of the payer's contributions, within the time limit 30 days from the date of receipt of the information, it should submit an application for an investigation at the premises, unless the data are due to a final decision or a final judgment of the court.

6. The investigation of the Department should terminate no later than within 3 months, and the proceedings in a particularly complex case-no later than within 6 months from the date of receipt of the application.

7. In the absence of any possibility of notification of the information to the payer or the insured person, the information shall be left in the case file.

§ 25. 1. The bet on the basis of the correct reports shall be evidences of the data on the account of the insured.

2. The basis of the accounts for the payer's account shall be the declaration of the highest number of the identifier, taking into account the recognised credit and the payments made.

§ 26. Entitlement payable to the Company on the costs incurred in collecting and investigating premiums or payments on:

1) open pension funds,

2) Labour Fund,

3) The Guaranteed Employee Benefits Fund,

4) health insurance

-the continued establishment of these contributions or contributions.

§ 27. 1. Contribution for the period until 31 December 1998. the payer's contributions settle and pay for the indicated bank account of the field organisational unit of the Department, marking the submitted declaration and the payment of the payment of the Premium Payer's (NKP) account number, given by the rules in force before 1 January 1999, in the amount and under the rules laid down by the provisions applicable until 31 December 1998.

2. The payment of the contributions shall be cleared and the payment of the contribution from any payment on the basis of the social security contributions due for the period up to 31 December 1998, in accordance with the procedure laid down in paragraph 1. 1.

3. Paragraph Recipe 2 shall apply to the remuneration due for January 1999, paid in December 1998, if it has not been increased by means of the conversion referred to in Article 3 (1) of Regulation No 182/1999. 110 of the Act.

§ 28. The Regulation shall enter into force after 14 days from the date of the announcement. 2)

1) Amendments to the text of the single law have been announced in the Dz. U. 2007 No 17, pos. 95, No 21, pos. 125, No 112, pos. 769, Nr 115, poz. 791, 792, and 793 and No 176, pos. 1243 and 2008 Nr 63, poz. 394 and Nr 67, pos. 411.

2) This Regulation was preceded by the Regulation of the Council of Ministers of 30 December 1998. on the detailed rules and procedures for the treatment of contributions paid out of sickness and accident insurance, family allowances, nursing care and parental insurance and the order in which contributions are to be included in the individual contributions funds (Dz. U. Nr. 165, pos. 1197, 1999 Nr 55, poz. 574 and 2001 Nr 120, pos. 1281), which under art. 21 of the Act of 18 December 2002. to amend the Act on Social Insurance System and to change some other laws (Dz. U. No 241, pos. 2074 and 2004. Nr 121, pos. 1264 and No. 173, pos. 1808) is repealed with effect from the date of entry into force of this Regulation.

[ 1] § 2 (2) 1 point 1a added by § 1 item 1 of the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 2] § 6 par. 1 point 1a added by § 1 point 2 lit. (a) the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 3] § 6 par. 3 as amended by Paragraph 1 (2) (b) (a) of the (b) the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 4] § 11 par. 3 in the wording set by § 1 item 3 of the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 5] § 13 ust. 2a added by § 1 point 4 lit. (a) the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 6] § 13 ust. 3 as amended by Paragraph 1 (4) (4) (a) of the (b) the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 7] § 13a added by § 1 item 5 of the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 8] § 15 par. 3a added by § 1 point 6 lit. (a) the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 9] § 15 par. 4 as determined by § 1 point 6 lit. (b) the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 10] § 16 par. 3a added by § 1 point 7 lit. (a) the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 11] § 16 par. 4 as determined by § 1 point 7 lit. (b) the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 12] § 19 par. 2a added by § 1 item 8 of the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.

[ 13] § 20 ust. 2a added by § 1 item 9 of the Regulation of the Council of Ministers of 25 August 2009. amending the Regulation on detailed rules and mode of procedure for the settlement of premiums, to which the collection is obliged to the Social Insurance Institution (Journal of Laws No. 144, item. 1181). The amendment entered into force on 1 January 2010.