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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On the basis of article. 49 paragraphs 1 and 2. 1 of the Act of 13 October 1998 on the social insurance system (Journal of laws of 2007. # 11, item 74, as amended. – 1)) are managed as follows: § 1. The regulation defines: 1) the detailed rules and procedures in cases of settlement of premiums and paid benefits, referred to in the provisions on benefits cash social insurance sickness and maternity benefits and social insurance legislation in respect of accidents at work and occupational diseases, family allowances and personal care products and the order assigning payments of contributions to the various funds;

2) order assigning payments of contributions to the Social Insurance Fund and other charges to which the collection is bound to social insurance, hereinafter referred to as "Company", if the payer pays the premiums and passes in accordance with the provisions of the Act of 13 October 1998 on the social insurance system, hereinafter referred to as "the Act";

3) the detailed rules and procedure for the Establishment of the Office of social insurance-related documents referred to in the Act, hereinafter referred to as "insurance documents";

4) detailed rules and correction by the establishment of the Office of errors identified in the documents;

5) detailed rules and input mode or correction by the establishment of the Office of the data directly to the accounts of the insured and account payers of contributions.

§ 2. 1. the payer contributions in the Declaration of account referred to in article 1. 4 section 5 of the Act, hereinafter referred to as the "Declaration", accounts for the following contributions: 1) on social security: a) retirement, b), c), (d)) accident, 1a) [1] on Bridging Pensions Fund, 2) for health insurance, 3) for the Labour Fund, 4) Guaranteed Fund employee benefits – hereinafter referred to as "contributions".

2. In the Declaration of the contribution payer accounts for: 1) sickness allowance, rehabilitation allowance, compensatory allowance, maternity allowance and attendance allowance, hereinafter referred to as "allowances";

2) family allowances, nursing care and education, due for the period up to 30 April 2004, and family benefits, payable for the period until 31 August 2006, hereinafter referred to as "family benefits".

3. the payer contributions shall settle the premiums, unemployment benefits and family benefits for the period for which was entitled to payment, within the time limits set out in the Act.

4. The settlement of premiums and paid in a calendar month unemployment benefits and family benefits shall be made in a single declaration.

5. To declare the payer contributions shall be accompanied by a personal monthly reports, referred to in article 1. 4 section 6 of the Act, hereinafter referred to as "reports", for each insured person.

6. For each of the insured, the basis for the contribution to the pension scheme constitute income within the meaning of the income tax from individuals, payer contributions report, or a personal monthly report remediation referred to in the Act, hereinafter referred to as the "amending report", and in the Declaration and statement of account credit note referred to in the Act, hereinafter referred to as "corrective Declaration" takes into account the social insurance premiums payable from all effected or placed at the disposal of the insured person payments-from the first to the last day of the calendar month that Declaration concerns-which the dimension of social security contributions, taking account of the limits referred to in article 2. 19 of the Act.

§ 3. 1. data on contributions to the social security and health insurance, unemployment benefits and family benefits, listed in the Declaration for a given calendar month, shall be in accordance with data arising out of the reports for a given calendar month.

2. data on contributions to the social security and health insurance, unemployment benefits and family benefits, listed in the Declaration a corrective for the calendar month shall be in accordance with data arising out of the reports for a given calendar month, including remediation reports submitted for that month.

3. The Declaration shall be accompanied by the contribution payer credit note correction reports for insured persons whose data require correction.

4. In the case referred to in paragraph 1. 2, the plant shall be checked in your account information of the insured person on the basis of a valid report or correct corrective and billing reports contributions to the payer's account of contributions on the basis of the Declaration a corrective.

§ 4. In the event of simultaneous impact for a given calendar month more than one declaration and reports bearing the same number. The plant makes a settlement on the payer's account and be checked in your account information of the insured person on the basis of the Declaration and reports provided as the last.

§ 5. 1. The amount of the premiums shown in the Declaration shall be determined by aggregating the amount of premiums for relevant types of insurance arising from the reports of the individual insured persons.

2. The amount of the premiums for social security and health insurance are subject to rounding to whole cents up, if the tip is equal to or greater than 0.50 cent, or down, if it is lower than 0.50 cent.

§ 6. 1. the payer contributions shall be made: 1) on social insurance in the amount of the difference between the shown in the Declaration or the Declaration a corrective amount due contributions for the calendar month and the amount paid allowances, family benefits and of the payer of the contributions the remuneration referred to in article 2. 3 paragraphs 1 and 2. 2 Act, hereinafter referred to as "the amount of credits";

1A) [2] on Bridging Pensions Fund in the amount shown in the Declaration or the Declaration a corrective amount due to pay premiums, specified in the Declaration for a given calendar month;

2) for health insurance in the amount shown in the Declaration or the Declaration a corrective amount due to pay contributions for a given calendar month;

3) for the Labour Fund and the Fund of guaranteed employee benefits in the amount shown in the Declaration or the Declaration a corrective amount due to pay premiums, specified in the Declaration for the calendar month.

2. If in accordance with special provisions of part of the contributions to the various social security and health insurance is subject to funding from the State budget. The State Fund for rehabilitation of disabled persons or of the Church and is passed on by these entities directly to the plant, in the Declaration or the Declaration a corrective contribution payer shows respectively contributions financed from these sources. As the total amount of the premiums, which should pass the payer of social insurance contributions and health insurance, referred to in paragraph 1. 1 paragraphs 1 and 2, the payer of the contributions shows the sum of the part of the contributions financed from its own resources and from the resources of the insured person.

3. [3] the payment of social security contributions, Pension Fund Bridging, for health insurance and for the Labour Fund and employee benefits Guaranteed Fund made by the payer contributions after the date specified in the Act should also cover interest for late payment.

4. In the case where the deposit referred to in paragraph 1. 3, does not include interest on arrears, despite its achievements after the time period specified in the Act. Company settles made payment in proportion to cover the amount of outstanding contributions and the amount of interest on arrears in respect of what is on deposit remains the amount of arrears of contributions to the amount of the interest on arrears.

5. Contributions referred to in paragraph 1. 1, 3 and 4, payer contributions shall be made within the time limit and the specified mode in the Act.

§ 7. District labour offices consist of separate declarations for: 1) unemployed persons receiving a scholarship during the period of training, internships or apprenticeships;

2) other insured than those mentioned in paragraph 1, to which the settlement are required.

§ 8. Military Pension Office, Company pension scheme of the Ministry of Internal Affairs and administration and the Pension Agency prison service make separate declarations for: 1) retirees and pensioners;

2) other insured than those mentioned in paragraph 1, to which the settlement are required.

§ 9. OUs social assistance make separate declarations for: 1), for which pay social insurance contributions on the basis of the provisions on social assistance;

2) other insured than those mentioned in paragraph 1, to which the settlement are required.

§ 10. 1. the plant as the payer contributions accounted for in separate declarations, social insurance contributions, health insurance or Labour Fund: 1) recipients of maternity benefit or allowance in the amount of the maternity allowance, if these allowances shall be paid;

2) retirees and pensioners and persons receiving pension bridging allowance or pre-retirement, and persons receiving service for civilian blind victims of war;

3) insured other than those mentioned in points 1 and 2, to which the settlement is required.

2. the undertaking shall be drawn up on the basis of the declarations referred to in paragraph 1. 1, point 1, the cumulative amounts of contributions to the pension scheme, subject to funding by the State budget.


3. Accounting for the amount of the contributions to the pension scheme referred to in paragraph 1. 2, is received by the Company budget.

4. the provisions of paragraphs 1 and 2. 1 paragraph 1 and paragraph 2. 2 and 3 shall apply mutatis mutandis to the settlement by the establishment of social security contributions and health insurance for persons on parental leave receiving child-raising allowance payable for the period until 30 April 2004, if this allowance shall be paid.

§ 11. 1. the Company shall make settlement made by the payer contributions payment to the payer's account and be checked in your account information of the insured person for a particular calendar month on the basis of the Declaration and report or declaration a corrective and remediation reports, in accordance with the designation made by the payer payment document contributions referred to in article 2. 47 paragraph 1. 4A of the Act, taking into account the § 3. 4 and § 25.

2. Adjustment features of the payer contributions indicated on the payment document to the month for which you want settled payment, is possible only with the consent of the plant.

3. (4) if the payer shall make contributions in the subject to a limit of the payment of social security contributions, Pension Fund Bridging, health insurance or for the Labour Fund and Fund of Guaranteed employee benefits is possible as to the period of payment of this include in the first place on the cover of your title, ranging from claims about the earliest due date, with the payment of social security contributions of priority meet the pension fund duty and open pension funds.

§ 12. 1. If the payment of social security contributions is less than the amount of the premiums of the settled in the Declaration for the calendar month, in accordance with the principles set out in § 6 para. 1, point 1, in the first place, accounted for it to cover the outstanding contributions to the Pension Fund and on the open pension funds.

2. If the payment referred to in paragraph 1. 1, does not cover the full premiums for the Pension Fund and on the open pension funds, accounts for the partial coverage of each of these funds, in proportion to the amounts due.

3. Remaining after the settlement referred to in paragraph 1. 1, the amount of the deposit shall be subject to any revenue sharing and passing to cover premiums to fund scheme, the sickness fund and the Fund is seriously ill, in proportion to the amounts due contributions to these funds, arising from the settlement made in the Declaration for the calendar month.

4. If, as a result of the settlement of the payment referred to in paragraph 1. 2, have not been covered fully charges open pension funds, the amount credited on the cover charges at the open pension funds in respect of the insured, shall be subject to the settlement in proportion to the balance for the calendar month of the amount of contributions to an open Pension Fund for the insured, to the total amount payable for the calendar month of contributions to the open pension funds.

5. The amount of social security contributions accounted to the pension fund scheme, the sickness fund and accident fund shall be, in respect of each insured person Bill, in proportion to the amount due contributions to the Fund for the insured, to the total amount of outstanding contributions to the Fund, resulting from the settlements made in the Declaration for the calendar month.

§ 13. 1. If the payment of social security contributions is higher than the amount of the premiums of the resulting settlement made in the Declaration for the calendar month, the surplus remaining after service owed social security contributions for a particular calendar month included in proportion to cover the outstanding debt of the Pension Fund and open pension funds, ranging from about the earliest due date.

2. Of the amount remaining after the settlement referred to in paragraph 1. 1, covers the pro rata pension fund duties, sickness fund and accident fund, ranging from about the earliest due date.

2A. [5] of the amount remaining after the settlement referred to in paragraph 1. 2, corresponds to contributions receivable on Bridging Pensions Fund, starting with the commitments of the earliest due date.

3. [6] of the amount remaining after the settlement referred to in paragraph 1. 2A, to cover health insurance contributions receivable, starting from about the earliest due date.

4. The amount remaining after the settlement referred to in paragraph 1. 3, proportionally cover claims the Labour Fund and the Fund of guaranteed employee benefits, ranging from about the earliest due date.

§ 13a. [7] 1. If the payment of contributions to the Pension Fund Bridging is higher than the amount of the contributions payable resulting from the settlement made in the Declaration for the calendar month, the surplus remaining after paying premiums for this title for the calendar month shall cover the outstanding claims arising from those contributions, beginning with the obligations for the earliest due date.

2. Of the amount remaining after the settlement referred to in paragraph 1. 1, the pension fund duty proportional cover and open pension funds, ranging from about the earliest due date.

3. The amount remaining after the settlement referred to in paragraph 1. 2, covers the pro rata pension fund duties, sickness fund and accident fund, ranging from about the earliest due date.

4. The amount remaining after the settlement referred to in paragraph 1. 3, to cover health insurance contributions receivable, starting from about the earliest due date.

5. The amount remaining after the settlement referred to in paragraph 1. 4, coincides in proportion for the Labour Fund contributions receivable and Fund of guaranteed employee benefits, ranging from about the earliest due date.

§ 14. If payment for health insurance is lower than the amount of the premiums of the settled in the Declaration for a given calendar month, for each insured person, it is subject to settlement, in proportion to the amount of health insurance premiums for the insured person to the total amount of the premiums for health insurance, settled in the Declaration for the calendar month.

§ 15. 1. If the payment of health insurance premiums is higher than the amount of the premiums of the resulting settlement made in the Declaration for the calendar month, the surplus remaining after paying premiums for this title for the calendar month shall cover the outstanding claims arising from those contributions, beginning with the obligations for the earliest due date.

2. Of the amount remaining after the settlement referred to in paragraph 1. 1, the pension fund duty proportional cover and open pension funds, ranging from about the earliest due date.

3. The amount remaining after the settlement referred to in paragraph 1. 2, covers the pro rata pension fund duties, sickness fund and accident fund, ranging from about the earliest due date.

3A. [8] of the amount remaining after the settlement referred to in paragraph 1. 3, bear contributions receivable on Bridging Pensions Fund, starting with the commitments of the earliest due date.

4. [9] of the amount remaining after the settlement referred to in paragraph 1. 3A, overlaps in proportion for the Labour Fund contributions receivable and Fund of guaranteed employee benefits, ranging from about the earliest due date.

§ 16. 1. If the payment of contributions to the Labour Fund and the Fund of guaranteed employee benefits is higher than the amount of the premiums of the resulting settlement made in the Declaration for the calendar month, the surplus remaining after paying premiums for this title for the calendar month included in proportion to cover the outstanding debt of these funds, ranging from about the earliest due date.

2. Of the amount remaining after the settlement referred to in paragraph 1. 1, the pension fund duty proportional cover and open pension funds, ranging from about the earliest due date.

3. The amount remaining after the settlement referred to in paragraph 1. 2, covers the pro rata pension fund duties, sickness fund and accident fund, ranging from about the earliest due date.

3A. [10] the amount remaining after the settlement referred to in paragraph 1. 3, bear contributions receivable on Bridging Pensions Fund, starting with the commitments of the earliest due date.

4. [11] of the amount remaining after the settlement referred to in paragraph 1. 3A, to cover health insurance contributions receivable, starting from about the earliest due date.

§ 17. 1. The classification of payments of contributions to the various funds or between insured persons referred to in § 12-16, determined to pass the amount shall be rounded to the nearest full cent down by skipping the bits below a penny.


2. Established to settle between the various funds or insured amount of orders according to the highest missed bits below a penny, determining their amount.

3. in the event remain the difference between the deposit which shall be subject to the settlement on the amount subject to the completion of the individual funds or between the insured and the sum of these in amounts rounded according to the rules referred to in paragraph 1. 1, the amounts are rounded to the nearest full cent up, starting with the highest amounts of missed tips below a penny, while the amount of difference.

§ 18. Whenever the payer contributions shall settle the burden of social security contributions amounts of credits arising from the settlement in the Declaration for a given calendar month, subject to the completion of the respectively to cover the contributions payable to the pension, open pension funds, the Fund scheme, the sickness fund and the Fund is seriously ill, with the order of the meeting referred to in § 12 and 13(2). 1 and 2, up to the amount of contributions.

§ 19. 1. a deposit to cover the social insurance contributions receivable, covered by the title of Executive in the first instance bear the costs of the strike, the enforcement costs, and contributions and interest for late payment due to the Fund the pensions and retirement funds, in proportion to the debts of these funds covered by this title.

2. Remaining after the settlement referred to in paragraph 1. 1, part of the deposit accounts in proportion to cover premiums and interest on arrears to the Fund scheme, the sickness fund and the Fund is seriously ill, in proportion to the fund-specific duties under the title.

2A. [12] the deposit to cover the Pension Fund contributions receivable Bridging, covered by the title of Executive in the first instance bear the costs of the strike, the enforcement costs, and contributions and interest for late payment.

3. The deposit to cover the health insurance contributions receivable, covered by the title of Executive in the first instance bear the costs of the strike, the enforcement costs, and contributions and interest for late payment.

4. deposit to cover contributions receivable for the Labour Fund and the Fund of guaranteed employee benefits covered by the title of Executive in the first instance bear the costs of the strike, the enforcement costs, and contributions and interest for late payment due to each of the funds, in proportion to the claims of each of these Funds covered by this title.

5. Payment made to cover against an extra charge, covered by the title of the regulations, shall be accounted for in the first place, to cover the costs of the strike, enforcement costs, and then to cover the fee.

6. payment of additional charge leveled from unpaid contributions to the Labour Fund and the Fund of guaranteed employee benefits covered by the title of Executive in the first instance bear the costs of the strike, the enforcement costs, and then an additional fee owed by each of the funds, in proportion to the amount covered by that title.

§ 20. 1. The payment of contributions receivable covered by the ratalnym system or deferral of the payment deadline shall be accounted for to cover the cost of the strike, and the remedies available to them interest on arrears and fees prolongacyjnej, and then to cover against an extra charge.

2. the Deposit referred to in paragraph 1. 1, concerning social insurance contributions receivable, accounts for to cover the debts of the Pension Fund and open pension funds, ranging from claims about the earliest payment date, in proportion to the debts of these funds to the total amount of receivables covered by the ratalnym system or deferral of the payment deadline. The remaining amount shall be subject to the settlement of the debt fund scheme, the sickness fund and the accident fund, beginning with claims about the earliest payment date, in proportion to the debts of these funds covered by the ratalnym system or deferral of the payment deadline. The provisions of § 12 para. 5 and § 13 shall apply mutatis mutandis.

2A. [13] the deposit referred to in paragraph 1. 1, on the contributions receivable on Bridging Pensions Fund, accounts for, ranging from claims about the earliest due date, covered by the ratalnym system or deferral of the payment deadline. The provisions of § 13a shall apply mutatis mutandis.

3. the Deposit referred to in paragraph 1. 1, concerning health insurance contributions receivable, accounts for, ranging from claims about the earliest due date, covered by the ratalnym system or deferral of the payment deadline. The provisions of § 15 shall apply mutatis mutandis.

4. the Deposit referred to in paragraph 1. 1, on the contributions receivable for the Labour Fund and the Fund of guaranteed employee benefits, accounts for, ranging from claims about the earliest payment date, in proportion to the debts of these funds to the total amount of receivables covered by the ratalnym system or deferral of the payment deadline. The provisions of § 16 shall apply mutatis mutandis.

§ 21. 1. In the case of insurance documents to prevent irregularities to the proper settlement of the payer's account and be checked in your account information. The plant carries out the investigation aimed at eliminating those irregularities, hereinafter referred to as the "investigation".

2. valid Reports are to be drawn up by an internal billing document contributing to pass for the insured to open pension funds.

3. Investigation ends respectively to obtain claims payer contributions in writing on the identified errors, by understanding the way control or transfer by the payer contributions properly drawn up documents which were the subject of the proceedings, and to draw up or adjusting the insurance documents by the company.

4. where an irregularity referred to in paragraph 1. 1, is due to an error of the institution that supports the payment of contributions, the investigation ends the Declaration of will of the institution, which should be accompanied by a certified copy of the original document.

5. In the case referred to in paragraph 1. 1, the transfer of contributions receivable for open pension funds and the national health fund for the calendar month immediately after the end of the investigation.

6. in the event of differences between the amounts of the contributions as indicated by the payer in the Declaration with the highest number of the identifier and the amounts calculated in an internal billing document, shall be initiated the investigation, if the total amount of the difference exceeds 2.

§ 22. 1. the undertaking shall draw up, on the basis of the Declaration and the Declaration notes, documentation of the cumulative amounts of contributions to the pension scheme for people with disabilities, subject to funding by the State budget.

2. Settlement of the amounts of the contributions referred to in paragraph 1. 1, is received by the Company budget.

§ 23. 1. the undertaking shall draw up, on the basis of the Declaration and the Declaration notes, documentation, cumulative amounts of contributions to the pension, disability and accident insurance for clergy, subject to financing by the Fund.

2. the Fund shall make contributions to the deposit account indicated the Church Establishment in the amount resulting from the documentation referred to in paragraph 1. 1, no later than within 5 working days from the date of receipt of this documentation.

§ 24. 1. the undertaking shall inform the insured party and the payer contributions about drawn up or revised with the Office of insurance documents and data entered or adjusted directly on the account of the insured person or the payer's account.

2. the undertaking may apply to the insured or to the payer contributions to provide the data needed to draw up or revise from Office documents and the entry or correction of the data authority on the account of the insured or the payer's account.

3. In case of discrepancies in the amounts of the contributions reported by the payer of premiums and the amounts of contributions calculated by the Company from the ground up contribution reported by the payer for correct contributions shall be calculated by the Company from the ground up contribution reported by the payer.

4. If the payer contributions does not agree with the data contained in the insurance documents drawn up or revised with the Office or with the data or adjusted directly on the account of the insured person or the payer's account, within 14 days of receiving the information should pass to the premises of the insurance documents memos this data, unless the data are derived 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 revised with the Office or with the data or adjusted directly on the account of the insured person or the payer's account of contributions, within 30 days from the date of receipt of the information should submit a request for an establishment of the investigation, unless the data are derived from the final decision or the final judgment of the Court.

6. Investigation undertaking should end no later than within 3 months, and the investigation of particularly complex-not later than 6 months from the date of receipt of the request.

7. in the absence of the possibility of delivery of information to the payer contributions or to the insured, the information is left in the case file.

§ 25. 1. on the basis of valid reports shall be checked in your account information.

2. the basis of billing the payer's account of the contributions is the Declaration with the highest number of ID, taking into account the settled in her credits and deposits.

§ 26. Rights of Establishment claims for the costs incurred and the investigation of contributions or payments to: 1) open pension funds, 2) the Labour Fund, 3) employee benefits Guaranteed Fund 4) health insurance-deducted bet with those contributions or donations.

§ 27. 1. Contributions for the period until 31 December 1998, payer contributions shall account for and pay to the indicated bank account field organizational unit of the plant, indicating a folded Declaration and made payment account number of the payer (PCN), assigned according to the rules in force before 1 January 1999, in the amount and on the terms specified in the provisions in force until 31 December 1998.

2. the payer contributions shall account for and pay contributions from any payments which the dimension of the social security contributions due for the period until 31 December 1998, as specified in paragraph 1. 1.3. The provision of paragraph 1. 2 shall apply to remuneration due for January 1999, paid in December 1998, if not heightened by way of conversion referred to in article 2. 110 of the Act.

§ 28. This Regulation shall enter into force after 14 days from the date of the notice. 2) 1) amendments to the consolidated text of the said Act were announced in the journal of laws of 2007. # 17, item. 95, no. 21, item. 125, no. 112, item. 769, no. 115, item. 791, 792 and 793 and # 176, item. 1243 and 2008 # 63, poz. 394 and No. 67, item. 411.2), this regulation was preceded by a regulation of the Council of Ministers of 30 December 1998 on the detailed rules and procedures in cases of accounting of contributions, paid benefits from sickness insurance and accident insurance, family allowances, and parental leave and the order assigning payments of contributions to the various funds (OJ No 165, item 1197, 1999, no. 55, item 574 and 2001 # 120 , item. 1281), which, under art. 21 of the Act of 18 December 2002 amending the law on social insurance system and amending certain other acts (Journal of laws No. 241, poz. 2074 and 2004 No. 121, item 1264 and # 173, POS. 1808) is repealed with effect from the entry into force of this regulation.

[1] § 2. 1 paragraph 1a by § 1 paragraph 1 of the regulation of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[2] § 6 para. 1 paragraph 1a by § 1 paragraph 2 (c). (a)) of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[3] § 6 para. 3 in the version agreed by § 1 paragraph 2 (c). (b)) of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[4] § 11 para. 3 in the version agreed by § 1 paragraph 3 of the regulation of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[5] § 13 para. 2A added by § 1 paragraph 4 (b). (a)) of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[6] § 13 para. 3 in the version agreed by § 1 paragraph 4 (b). (b)) of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[7] § 13a added by § 1 paragraph 5 of the regulation of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[8] § 15 paragraph 1. 3A added by § 1 paragraph 6 (c). (a)) of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[9] § 15 paragraph 1. 4 in the version agreed by § 1 paragraph 6 (c). (b)) of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[10] § 16 para. 3A added by § 1 paragraph 7 (b). (a)) of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[11] § 16 para. 4 in the version agreed by § 1 paragraph 7 (b). (b)) of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[12] § 19 paragraph. 2A added by § 1 paragraph 8 of regulation of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

[13] § 20 paragraph. 2A added by § 1 paragraph 9 of regulation of the Council of Ministers of 25 August 2009 amending Regulation on detailed rules and procedure in matters of accounting for contributions, to which the collection is bound to the social insurance (OJ No 144, item. 1181). the change entered into force on 1 January 2010.

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