Act Of 20 April 2004 On Occupational Pensions

Original Language Title: USTAWA z dnia 20 kwietnia 2004 r. o pracowniczych programach emerytalnych

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Chapter 1 General provisions Article. 1. [range] Act lays down the rules for the creation and operation of occupational retirement provision, conditions that should meet the operators programs, and the conditions to participate in these programs.

Article. 2. [Definitions] used in this Act shall mean: 1) program-share program or program inter-enterprise strike;

2) the employee is a person employed, full-time or part-time work, under a contract of employment, appointment, selection, appointment, a cooperative contract of employment, a person employed under a contract entered into as a result of the appointment or selection to a body representing legal entity and a member of the agricultural production cooperatives or cooperative machinery rings;

3) insurance-life insurance in the form of joint-stock company or mutual life within the meaning of the Act of 22 May 2003 on business insurance (OJ No 124, item 1151 and 2004 # 91, poz. 870 and # 96, POS. 959);

4) investment fund – investment fund open or a specialized investment fund opened within the meaning of the Act of 28 August 1997 on investment funds (Journal of laws of 2002 No. 49, item 448 and # 141, item 1178 and 2003 No 124, item. 1151);

5 retirement employee pension society-society) within the meaning of the Act of 28 August 1997 on the Organization and functioning of the pension funds (OJ No 139, item. 934, as amended – 1));

6) pension fund – employee pension fund within the meaning of the Act of 28 August 1997 on the Organization and functioning of the pension funds;

7) financial institution – insurance, investment fund or foreign Manager that manages the funds collected in under a contract with the employer;

8) financial institution leading IKE – financial institution leading IKE participant within the meaning of the Act of 20 April 2004 on individual retirement accounts and individual retirement accounts (Journal of laws No. 116, poz. 1205, as amended);

9) – a financial institution or retirement fund;

10) conversion-simultaneous redemption of units in one investment fund and the acquisition of units in another investment fund managed by the same company for cash obtained from the redemption of units, provided that the units repurchased and acquired are recorded as being the means of the participant, respectively, with the contributions of primary or secondary;

11) the participant is an employee or other person who joined the program;

12) an authorized person – the person indicated by the participant in the Declaration, which will receive funding from the program in the event of his death, the person referred to in art. 832 section 2 of the Act of 23 April 1964 – Civil Code (OJ No 16 item 93, as amended. 2)), and the heir of the participant;

13) measures-financial resources collected in order to carry out the program, invested in the units of investment funds, insurance capital fund unit running on the basis of the provisions of the business of insurance, clearing units of pension funds or unit extracted by a foreign-member account kept by the management or cash in the account of the participant, based on the works by the pension contract;

14) supervisory authority-financial supervision Commission, referred to in the Act of 21 July 2006 for the supervision of the financial market (OJ No 157, item 1119);

15) salary-basis contribution to the pension scheme of the participant within the meaning of the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item 887., as amended. 3)), without the application of the restrictions referred to in article 2. 19 paragraph. 1 of this Act;

16) Bill is entry in the registry of participants of an investment fund, the Bill, for which they are paid contributions to the Pension Fund, or insurance capital fund account maintained on the principles set out in the Act, and to the extent not regulated in the Act – on the principles set out in the rules applicable to those records and accounts;

17) IKE-individual retirement account within the meaning of the Act of 20 April 2004 on individual retirement accounts and individual retirement accounts;

18) the payment is made by the participant, or the person entitled cash payment or the implementation of the transfer of funds within the framework of the programme on the indicated by the participant, or the person's bank account – under the conditions laid down in the agreement of the factory, in the case of fulfilling the conditions set out in the Act;

19) transfer payment is a transfer of funds under the conditions laid down in the Act to another program, on the IKE participant or the person entitled or IKE participant or the person entitled to the program in the cases and under the conditions referred to in the rules about individual retirement accounts and individual retirement accounts;

20) return – withdrawal of funds within the framework of the programme in the event of its liquidation, unless there are grounds for withdrawal or transfer payments;

21) disposition – payment or the transfer payments made by the Member to the management;

22) NIP-tax identification number issued in accordance with the provisions of the rules and the identification of taxpayers and payers;

23) foreign supervisory authority – the national authorities of the Member State of the European Union designated by that State to perform tasks related to the monitoring of the implementation of the pension plan by the employer established in another Member State of the European Union;

24) foreign entity-management, irrespective of its legal form, which has its headquarters on the territory of the Member State of the European Union, subject to the supervision of the supervisory authority of that Member State, the object of which is the collection of cash and their placement, for the payment of the pension to members upon reaching their retirement age.

Article. 3. the [destination create] the Program is created to collect participant measures intended to pay.

Article. 4. [Participation in] a person who is employed in several employers carrying on programs can at the same time participate in more than one program.

Article. 5. [the right to participation in the programme] 1. The right to participate in the program are entitled to a worker who is employed in a given employer for not less than 3 months, unless the contract provides otherwise the works.

1a. for the program could not start worker who graduated from 70. year of life.

1B. a staff member may not choose to participate in this programme, which has made cash or payment of the first instalment, in the case of making payment in installments. The restriction referred to in the first sentence does not apply to persons who have made payment as authorized persons.

2. On the date of application for registration of a right referred to in paragraph 1. 1, you must have at least half of the workers with the employer who creates a program.

3. If the employer employs more than 500 employees, the right referred to in paragraph 1. 1, you must have at least one-third of workers at an employer who creates a program.

4. The right to participate in the program are also a natural person leading a business partner of partnership, an explicit, partnership and limited liability partnerships and limited partnerships with no limit, that is subject to compulsory insurance and pensions scheme, if such person or company lead a program for their employees.

5. The provisions of the Act relating to the employees shall apply mutatis mutandis to persons who are participants on the basis of paragraph 1. 4.6. The works contract may not provide for the involvement of employees in any conditions other than specified by law.

Article. 6. [format] 1. Programs can be carried out in one of the following forms: 1) of the Pension Fund;

2) of the agreement on bringing the employer contributions employees investment fund;

3) group life insurance of employees of the insurance undertaking in the form of group life insurance with the insurance capital fund;

4) management.

2. the agreements referred to in paragraph 1. 1 paragraph 2 may also be concluded by the employer with various investment funds managed by the same company investment funds. In the case of such a contract worker has the right to change the investment fund or the allocation of resources in these investment funds under the conditions laid down in the agreement of the factory. Conversion between these funds does not constitute a transfer payment.

3. in the case of open wound up one of the funds, which are invested member funds under the conditions referred to in paragraph 1. 2, the management is obliged to immediately inform the employer about the opening of the liquidation of the Fund. The notification should include information about the company and the headquarters of the liquidator of the Fund.

4. the employer is obliged to notify the participant of the need to submit within 14 days a statement of will the disposition of cash obtained in connection with the liquidation of the Fund.


5. the participant consists of employer Declaration of intent referred to in paragraph 1. 4, within 14 days from the date of the notification referred to in paragraph 1. 4.6. The complex Declaration of intent referred to in paragraph 1. 4, the employer shall immediately forward to the liquidator.

7. The liquidator is obliged to forward cash participant awarded in winding-up proceedings for the acquisition of the units, in accordance with the participant statement will.

8. in the event of failure by a participant in the declarations of intent referred to in paragraph 1. 4, cash allocated to the participant in the winding-up proceedings shall be communicated by the liquidator, in equal parts, in order to acquire the units of other funds that can be invested funds.

9. If the program is run in the form of a contract of group insurance on the lives of employees of the insurance undertaking, referred to in paragraph 1. 1, paragraph 3, this agreement should provide for: 1) niepotrącanie costs insurance cover with funds in the insurance capital fund in the case of non-life insurance premiums and related to the risk of sickness and accident insurance;

2) earmarking of at least 85% of the respective contributions to insurance equity and at least 1% of the contributions to cover the costs of the insurance cover;

3) downloading from the assets of the Fund referred to in paragraph 2, the fees only cover transaction costs and fees for the management of the Fund;

4) receipt by the participant of the insurance cover in the event of a failure to transfer the insurance premium by an employer.

10. To maintain the insurance coverage referred to in paragraph 1. 9, paragraph 4, shall be valid for a period of at least 45 days from the date of maturity. After this date, the insurance cover may be suspended provided that the insurance company prior to the date of termination of the insurance will provide the employer about the fact her suspension.

11. Suspension of the insurance coverage referred to in paragraph 1. 10, may apply for a period of not more than 12 months, subject to the provisions of paragraph 2. 12.12. Where between employer and employee representation is that the agreement referred to in article 2. 38 paragraph 2. 4, the period of suspension of insurance cover referred to in paragraph 1. 10, may be extended until the end of the period of suspension of transfer of the contributions specified in this agreement.

13. The agreement referred to in paragraph 1. 1, paragraph 3, may provide accident insurance and sickness, if it is the complement of life insurance.

14. The agreement referred to in paragraph 1. 1, paragraph 3, may not provide for the allocation of funds from the additional contributions to cover costs.

15. If the program is run in the form of foreign management: 1) with the Baseboard Management Controller external or the statutes of the Fund may not provide for coverage of insurance risks;

2) all the documents needed to conduct the program provide fundraising participants on the principles set out in the Act and shall be drawn up in the Polish language.

16. to foreign management which is an insurance undertaking shall apply the provisions of paragraph 1. 9-14.

17. The external management having legal personality, which the shareholder is the employer, shall apply mutatis mutandis the provisions of law concerning the form of the Pension Fund.

Article. 7. [the conduct of several programs] 1. Conduct by the employer at the same time more than one program is acceptable in the case of: 1) the acquisition of the plant work in whole or in part of the acquisition of shares or pension society organised or 2) connect employers leading programs.

2. In the cases referred to in paragraph 1. 1, in order to propose the collection of funds in one program, within 3 years from the date of acquisition or merger, the employer should change the works agreement and: 1) terminate or change a contract with a financial institution or 2) from linked pension societies create one society and lead to the takeover of the Pension Fund by one of the companies and the Elimination of the second or sell shares of the society.

3. To change the contract factory in the cases referred to in paragraph 1. 2 shall apply mutatis mutandis to article. 41.4. In the cases referred to in paragraph 1. 1, the new employer is included in the rights and obligations of the existing employer resulting from the contract of the factory. Provision applies accordingly if the program is run by one of the merging of employers or by the employer, the workplace or the organized part was acquired.

Article. 8. [Check contributions] 1. Manager records all contributions accepted and payments made transfer, payment and other operations on the account. Prior to making a withdrawal, the management transfer shall draw up information relating to the Member who made the disposition of transfer payments. Managing this information shall also apply in the case of filing by a participant of a withdrawal request or transfer measures furthering change the form of a program or of the management entity.

2. The information referred to in paragraph 1. 1, includes: 1) the number of the entry in the register;

2) the identity of the participant: first name, surname, date of birth, address and social security number or passport number or other proof of identity in the case of persons without Polish citizenship;

3) the identity of the employer: name, COMPANY number, tax ID, address and mailing address;

4) the identity of the management body, which shall be drawn up: name, COMPANY number, tax ID, address and mailing address;

5) the amount of the deposits within each calendar year by the payment of contributions and additional;

6) height and date of transfer payments adopted by the Manager and the identity of the management or the name of the financial institution leading IKE, making these transfer payments;

7) height and date of transfer payments made and the identity of the management or the name of the financial institution leading IKE, to which the transfer payment is made;

8) amount paid after 31 May 2004 primary contributions – where a transfer payment is made on the IKE;

8A) the current value of funds from deposits to IKE-where to assume the payment of a transfer of the IKE of the participant;

9) date of compilation of information and the first name, last name, capacity and signature of the person responsible for its drafting.

3. The information referred to in paragraph 1. 1, shall be drawn up in duplicate.

4. the managing when making payment transfer passes along with making a withdrawal transfer respectively next to the management or financial institution leading IKE one copy of the information referred to in paragraph 1. 1, and the information obtained from all previous management and financial institutions engaged in IKE. The second copy of the information referred to in paragraph 1. 1, passes to the participant.

5. If you make a withdrawal, the management passes to the participant information referred to in paragraph 1. 2, points 1 to 6 and 9, and the amount of the payment.

6. The proper Minister of public financies, in consultation with the competent Minister for social security, shall determine, by regulation, a way for the information referred to in paragraph 1. 1, and its transfer, bearing in mind the need to ensure a smooth transfer of information.

Article. 9. [the term "pension scheme"] the term "pension scheme" may be used only to determine the programs governed by this Act.



Chapter 2 the creation and running of the program Art. 10. [the establishment of the programme] 1. The program creates: 1) by a contract factory or międzyzakładowej agreement;

2) followed by the conclusion of the agreement with a financial institution, subject to article 22. 17 paragraph 1. 3, or the creation of a society of pension and retirement fund or the acquisition by the employer shares the existing pension society;

3) then by the registration of the program by the supervisory authority.

2. The contract may not contain conditions for the participation of an employee in conformity with the provisions of the Act.

3. If you want the program to be conducted in the form of foreign management, provided registration of the program by the supervisory authority is also the transfer of that authority by a foreign supervisory authority about this, you accept the programme management by the Manager. That provision shall apply mutatis mutandis in the case of a takeover by a foreign program management already existing.

Article. 11. [the works Agreement] 1. The works contract is a contract by the employer with the representation of employees.

2. Representation of employees make up all the company Trade Union acting on your employer.

3. If the employer does not work a trade agreement, an employer organization works factory against workers as seen in adopted on your employer.

4. Fastening of the representation of employees of Moldavia in mode, referred to in paragraph 1. 3, to take the steps provided for by Act expires after 24 months from the date of emergence of representation.


5. Fixing, referred to in paragraph 1. 4, shall expire within 24 months from the date of the emergence of the representation if: 1) least potowa people included in the representation of employees cease to be employees of the employer;

2) with the employer will begin the activities of the trade union organization works.

6. in the event that an attachment representation of employees of the reasons referred to in paragraph 1. 4 and 5, the selection of a new representation of employees as specified in paragraph 1. 3.7. The employer shows the representation of employees offer to create the program, which includes: 1) the draft agreement of the factory;

2) laid down in the contract the preliminary terms of the agreement with a financial institution or the statutes of the society pension and the statutes of the pension fund or the projects of these statutes;

3) the term validity period deals, not less than 3 months.

8. If, within 2 months from the date on which the employer's representation of employees offer programme referred to in paragraph 1. 7, not the conclusion of the agreement of the factory due to inability to be agreed by the parties, the employer may conclude an agreement with representative works trade union organizations within the meaning of article 3. 24125a Act of 26 June 1974-labour code (Journal of laws 1998, No 21, item 94., as amended. 4)). The provision of paragraph 1. 7 shall apply mutatis mutandis.

Article. 12. [settlement of disputes] disputes with legal relations arising between the parties to the agreement of the factory settle courts competent for the registered office of the employer.

Article. 13. [works agreement] 1. The works agreement specifies in particular: 1) form of the program, together with an indication, which will accumulate resources and manage them on the basis of an agreement with the employer or under the provisions of the Statute of the Pension Fund;

2) conditions and adherence to the program and the presence of it;

3) proposed conditions of collection and management measures;

4) conditions for the collection and management of funds in the case referred to in article 1. 17 paragraph 1. 3 and 4;

5) the cases and conditions to terminate the agreement between the employer and the financial institution or the conditions for disposal by the employer, all owned by the action of the society and the conditions of the pension liquidation of companies;

6) conditions, the terms and method of payment, transfer payments and reimbursement;

7) indicate the participant's account, for which the management or the liquidator of the management has cash transfer in the event of liquidation of the program determined in accordance with article 8. 41 paragraph 1. 5;

8) the cases and conditions change the program or management;

9) primary contribution;

10) the minimum amount possible to declare additional contributions, if the works agreement does not prohibit additional contribution Declaration;

11) how to declare additional contributions by the participants and terms calculation and deduction of the contributions by the employer in order to transfer to the account of the participant;

12) counting and transfer base contributions on behalf of the participant;

13) costs and charges borne by the participant and the employer and the conditions, as long as they are provided for, under which they can be reduced without having to change the contract company;

14) conditions change works agreement;

15) the conditions unilaterally suspend the discharge of premiums and temporary restrictions of fundamental contributions by the employer referred to in article 1. 38;

16) notice period works contract by the employer referred to in the article. 40(2). 2, paragraph 3;

17) period of termination of the contract by the employer, the works referred to in article 2. 40(2). 2 paragraph 4.

2. If the program is run in the form of a contract for the making by the employer contributions employees to an investment fund, the works agreement sets out the conditions for the conversion in the case of a change of the Fund under the same program.

Article. 14. [Program inter-enterprise strike] 1. The employer to implement the programme on equal terms can create an inter-enterprise strike program.

2. To create the strike is necessary to contract międzyzakładowej and contract with the financial institution of the common for employers referred to in paragraph 1. 1.3. To determine the content of the agreement międzyzakładowej shall apply mutatis mutandis to article. 13 paragraph 1. 1. Article. 15. [the conclusion of the agreement międzyzakładowej] 1. Intercompany agreement is concluded between the representation of employers and starting with the representation of the workers.

2. for Mode, and changes in the composition of the representation referred to in paragraph 1. 1, shall specify in writing to the employer and employee representations referred to in art. 11.3. Offer to enter into an agreement międzyzakładowej is represented by the string representation of employers międzyzakładowej representation of employees.

Article. 16. [the accession of a new employer to contract międzyzakładowej] Representations referred to in article 1. 15 paragraph 1. 1, may, at the request of the new employer to agree on its accession to the agreement międzyzakładowej.

Article. 17. [Agreement with a financial institution] 1. The employer concludes an agreement with a financial institution, which sets out the conditions for the collection and management of resources. In the case of the program in the form of the pension fund the conditions collection and management measures specifies the statutes of the Fund.

2. in the case of the inter institutional conditions for the collection and management of resources determines the contract concluded by the representation of employers with a financial institution or the statutes of the Pension Fund.

3. where an insurance undertaking is at the same time the employer creating program and managing the program, not the agreement referred to in paragraph 1. 1; conditions for the collection and management of resources determines the works contract.

4. in the case when the company investment funds is at the same time the employer creating program and the management body of the program, not the agreement referred to in paragraph 1. 1; conditions for the collection and management of resources determines the works contract.

5. the agreement with the financial institution or the statutes of the Pension Fund may not provide for any costs charged to the participant in case of a withdrawal, transfer payments, payment of the transfer payments made or refund.

Article. 18. [the Declaration of accession to the programme] 1. Accession to the program under the conditions laid down in the agreement of the factory is on the basis of a written declaration on the accession to the program, hereinafter referred to as the "Declaration", after one month after its submission, unless the employer will confirm in writing to join the program at an earlier date.

2. The Declaration contains a statement of the employee that has a copy of the contract and are familiar with its contents, accept its terms, and may contain a regulation in the event of death of the employee.

3. Where the contract factory does not prohibit transfers of additional contributions, and has declared its lodging, the Declaration also includes the amount of declared additional contributions and the authorization for the employer to its calculation and withholding of wages and to its transfer to the account of the participant.

4. the employer adopts a Declaration and in writing confirms the participant its adoption.

5. If the employee is not entitled to participate in the program, the employer gets the declaration together with the written reasons for the refusal of its adoption. Return the Declaration should take place no later than within one month from the date of its submission by the employee.

6. in the case of the intention to transfer the funds by the participant on the IKE to the program, the employer, at the request of the participant, it seems to him to confirm joining the pension scheme.

7. Confirmation of the accession to the program should contain the data referred to in article 1. 8 paragraph 1. 2, paragraph 2, and the name of the employer, the name of the program operator in charge of managing and account number for transfer cash out.

8. In cases of refusal of acceptance of the Declaration, and claims between the Member and the employer rule labour courts competent for the registered office of the employer.



Article. 18A. [share data contained in the declarations at the request of the administrative enforcement authority] [1] the employer is obliged to provide the data contained in the declarations at the request of the administrative enforcement authority, referred to in art. 19 of the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2012.1015, as amended) and the central liaison office referred to in article 2. 9 of the law of 11 October 2013. mutual assistance for the recovery of taxes, duties and other charges (OJ. 1289).

Article. 19. [Bringing action by the participant] 1. The works contract may provide for the voluntary contribute to the Pension Fund by the participant shares obtained by a member of the Pension Fund, free of charge or on preferential conditions, in the wake of the privatization of the employer.

2. In the case referred to in paragraph 1. 1, the works agreement specifies the terms and conditions of transfers of shares on account of quantity in the Pension Fund and the conditions for the conduct of those accounts. The participant shall specify, in a declaration, resulting from the agreement of the factory, the number of shares of the employer, which will contribute to your account.

Article. 20. [Declaration of will of the participant] 1. In matters relating to the program participant consists of a written declaration of will or through the employer.

2. the participant is obliged to inform the employer of every change of address for correspondence and data referred to in article 1. 8 paragraph 1. 2 paragraph 2.


3. the provisions of paragraphs 1 and 2. 1 and 2 shall apply mutatis mutandis after termination of employment.

4. in the event of a merger, Division, transfer the plant work or its organized part, consists of declarations of intent through a new employer.

5. in the case of liquidation of the employer participant consists of declarations of intent through the liquidator, (a) on completion of the liquidation to the management directly.

6. In the event of the bankruptcy of an employer participant consists of declarations of intent directly to the management. The trustee is obliged to inform the participants about how to submit declarations of intent in the matters in connection with the bankruptcy of the employer, within a period of 45 days from the date of the bankruptcy.

7. In matters relating to the employer may not be representative of the participant.

Article. 21. [the validity of contracts] 1. The agreement creating the program are effective from the date of registration of the program.

2. amendment of the contract is in the right to enter into the contract.

Article. 22. [information on the conditions of the functioning of the programme] 1. The employer is obliged to inform employees, in a manner customary in his adopted, the terms of the plan.

2. the information shall include, in particular: 1) form of the program, together with an indication of the management;

2) determination of the height of the basic contribution;

3 the sum of the additional contributions) the determination referred to in article. 25 paragraph 2. 4;

4) that only contains an overview of the conditions of the program and the Foundation of the plan is the contract company;

5) the minimum and maximum height possible to declare a monthly additional contributions and its method of declaring;

6) an indication of the relevant tax laws regarding information we collect;

7) Overview: transfer payments, payment policy) and return on member account resources, b) mode changes in declarations, the consequences, including financial, of these amendments and conditions of withdrawal of a participant from the program c) rights of the person entitled in the event of the death of the participant, d) cases in which the winding up of the program and the consequences of the resulting, e) opportunities to dispose of the participant's rights to the funds.

3. the managing is obliged to immediately communicate the employer information designating the applicable law containing the changes to the extent referred to in paragraph 1. 2 paragraph 7.

4. The employer is obliged to update the information on the operation of the scheme, as soon as they are obtained.

5. The employer is obliged to highlight in the information referred to in paragraph 1. 2, the changes that have occurred within the scope of this information within the 12 months preceding the date of the update.

6. the employer is obliged to provide to the participant a written information on the conditions of withdrawal of funds collected in: 1) in the first quarter of the calendar year in which the participant has completed 60 years, or 2) within 30 days from the date of termination of the employment relationship due to obtain a previous pension rights.

Article. 23. [Annual information on the implementation of the programme] 1. The employer is obliged to pass on to the supervisory authority annual information on the implementation of the run program.

2. the annual information referred to in paragraph 1. 1, is passed to 1 March for the previous year.

3. the competent Minister in charge of social security shall determine, by regulation, the scope of annual information on the implementation of the run and the pass to the supervisory authority, having regard to the need to dispose of the necessary data on the implementation of the programmes by the Minister responsible for social security and supervisory authority, as well as the proper protection of the rights of the participants in these programs.

Article. 24. [the Basic Premium] 1. Basic fee funds the employer.

2. the amount of deposit base contributions may not exceed 7% of the salary of the participant.

3. the amount of the basic premium shall be fixed: 1) as a percentage of salary or 2) in the same amount for all participants, or 3) as a percentage of the salary, with the determination of the maximum amount the amount of the contribution.

4. the employer charges and pays the contribution base: 1) for the components of the remuneration due for periods not longer than one month, within the payment of these components of the force with the employer, and keeps them on a monthly basis;

2) in relation to the components of remuneration payable for periods of longer than one month, within the payment of these components, and also within this period.

5. the primary Contribution is not included in the remuneration constituting the basis used to determine the compulsory social security contributions.

6. In the cases referred to in paragraph 1. 3 paragraphs 1 and 3 the amount of contribution is determined from salary in equal percentage for all participants.

Article. 25. [an additional Fee] 1. A participant may declare an additional fee if the agreement works this does not prohibit.

2. the amount of the contributions of additional participant specifies in the Declaration.

3. A participant may change the amount of the contribution or opt out of the lodge, with effect for the future, in the form of changes in declarations.

4. the sum of the additional contributions made by a participant to one program during a calendar year shall not exceed an amount corresponding to czteroipółkrotności the average forecast monthly wage in the national economy for the year referred to in the budget law, the law on interim budget or in their projects, if the relevant laws are not enacted. In the case where the amount determined in the manner prescribed in the first sentence will be lower than the amount announced in the previous calendar year, the amount is announced in the previous calendar year.

4A. the competent Minister in charge of social security Announces by way of a notice in the official journal of the Republic of Poland "Monitor Polish" to the end of the calendar year preceding the year in which the participant will be requested to additional contributions, the amount referred to in paragraph 1. 4.5. An additional premium is deducted from wages after tax.

6. The provisions of paragraph 1. 4 shall not apply to the measures brought in under the transfer payments.

Article. 26. [for employers] 1. The employer is obliged to ensure timely and correct: 1) charge and discharge of contributions;

2) calculation, withholding and additional contributions.

2. Contributions are discharged on the accounts for the implementation of the programme.

Article. 27. [termination] where the participant's employment came to an end with the employer conducting the program or the Elimination of the program, funds will remain on the account of a participant to the time payment, transfer payment or refund.

Article. 28. [rules for the management of funds collected in the accounts] in terms of unregulated by law rules for the management of funds collected in the accounts: 1) in the Pension Fund shall determine the rules on the organisation and functioning of the pension funds;

2) in investment funds shall determine the rules for investment funds;

3) insurance undertakings shall determine the rules of the business of insurance.



Chapter 3 registration of the program Art. 29. [registry programs] 1. The program is subject to registration by the supervisory authority.

2. the supervisory authority shall maintain a record of the programmes.

Article. 30. [Request employers to register] 1. The employer's request for registration of the share program should contain the data of the employer and management: name (company), address of the registered office, COMPANY number and mailing address.

2. the application shall be accompanied by: 1) the citation representation of employees to the conclusion of the agreement of the factory;

2) social insurance certificate on the absence of arrears in contributions to compulsory social security issued no later than three months before the date of the application;

3) certificate of the tax office about absence of tax arrears issued not later than three months before the date of the application;

4) works agreement;

5) agreement with a financial institution or the statutes of the Pension Fund;

6) Declaration on the accession to the program;

7) a statement by the employer that the conditions for participation in the program does not infringe the provisions of article 4. 5. 2 and 3;

8) documents proving the data the employer referred to in paragraph 1. 1. Article. 31. [Request representation of employers for registration of] 1. A proposal from the employers ' representation for registration of strike should contain data about each employer, referred to in article 1. 30 paragraph. 1.2. The application shall be accompanied by: 1) starting with the agreement;

2) document setting out the rules determine the representation of employers and międzyzakładowej representation of employees;

3) documentary evidence of the legitimacy of representation of employers and międzyzakładowej representation of employees, selected in accordance with the stipulated mode, including those people: first name, last name and social security number or, in the case of persons without Polish citizenship-passport number;

4) agreement by the representation of employers with a financial institution or the statutes of the Pension Fund;

5) for each employer information and documents referred to in article 1. 30 paragraph. 1 and paragraph 2. 2, points 1 to 3, 7 and 8;

6) of the Declaration on the accession to the program.


3. the agreement on the date of registration intercompany strike becomes a works contract. The parties to this agreement are the employer and employee representation, the chosen mode, referred to in article 2. 11.4. The agreement concluded by the representation of employers with a financial institution on the date of registration of the inter institutional agreement between the employer and the represented becomes a financial institution.

Article. 32. [application for entry of the employer joining the programme] 1. By joining the registered program strike, the employer consists of the supervisory authority the application for entry of the employer joining the strike, giving the number of strike from the registry of programs and data and information referred to in article 1. 30 paragraph. 1 and 2 paragraphs 2 and 3, on acceding to the employer.

2. the application referred to in paragraph 1. 1, shall be accompanied by: 1) the agreement on the accession to the agreement międzyzakładowej;

2) the agreement on the accession of the employers to the agreement concluded by the representation of employers with financial institution;

3) Declaration by the employer, that the conditions for participation in the program does not infringe the provisions of article 4. 5. 2 and 3;

4) citation information representation of employees to contract międzyzakładowej.

3. the accession agreement of the employer to strike shall enter into force on the date of entry in the register changes in międzyzakładowym, referred to in paragraph 1. 1.4. Parties to the agreement referred to in paragraph 1. 2, paragraph 1, are: 1) the employer and his team found workers joining in, referred to in article 2. 11, and 2) representation of employers and intercompany representation of staff.

5. the provision of article. 31 para. 3 shall apply mutatis mutandis.

Article. 33. [the amendment to the agreement of the factory] 1. In the case of changes to the agreement of the works referred to in article 1. 31 para. 3, as specified in art. 11, the employer party to the contract is obliged to submit to the Authority an application for registration of the share, in accordance with article 5. 30.2. Upon entry of the share referred to in paragraph 1. 1, the registry, the supervisory authority shall be deleted from the register of the annotation on the participation of employers in międzyzakładowym.

Article. 34. [entry] 1. Entry of the share to the registry of programs includes: 1) contained in the application data of the employer;

2) contained in the application data;

3) conditions of participation in the works contained in the contract or in the contract of międzyzakładowej;

4) form of the program;

5) registry number programs.

2. the entry of strike to register programs includes all employers that make up this program.

3. The employer is obliged to report to the registry of programs all changes to the data referred to in paragraph 1. 1 paragraph 1, within 30 days of the occurrence of these changes.

4. The employer is obliged to report to the registry of programs all changes to the data referred to in paragraph 1. 1 paragraph 2, within 30 days of receipt of the management of information about these changes.

5. the supervisory authority shall notify the employer of making registration changes referred to in paragraph 1. 3 and 4, within 30 days from the date of notification.

6. the employer shall submit to the supervisory authority for registration changes to the registry within the range specified in paragraph 1. 1 paragraph 3 and 4 within 14 days from the date of their occurrence. The amendment to the agreement of the factory shall enter into force from the date of entry in the register.

7. The amendment to the agreement of the factory due to the change in the Statute of an investment fund or a pension fund Statute applies as soon as the entry changes to the registry, not earlier than upon the entry into force of the amendments of the Statute. The application for the registration of such changes to the agreement of the factory may be filed before the entry into force of the amendments to the Statute.

8. If the change in the registry programs have been made in the field referred to in paragraph 1. 1 paragraphs 3 and 4, the employer is obliged to provide the participants of the changes in the works contract.

Article. 35. [Deleting irregularities] 1. If the application for registration does not comply with the conditions arising from the provisions of the Act, the supervisory authority shall within 1 month call the employer or the representation of employers referred to in art. 15 paragraph 1. 1, to remove anomalies, specifying the appropriate period, of not less than three weeks.

2. the supervisory authority refuses to register the program in the case of: 1) when designated by the deadline will not be deleted;

2) non-compliance with the Act program;

3) failure from a foreign supervisory authority acceptance of acquisition management by a foreign Manager, if the program is in the form of foreign management.

Article. 35A. [Enter the program by the supervisory authority] supervisory authority entered the program to register programs immediately upon receipt from a foreign supervisory authority notification of acceptance of the intention to take over the management of occupational pension scheme by a foreign Manager, if the application for registration of the program satisfies the conditions resulting from the provisions of the Act.

Article. 36. [supervision of the functioning of the programs] 1. The supervisory authority supervises the operation of the programs in terms of their compliance with the law.

1a. the managing foreign regulated by the supervisory authority in its compliance activities associated with the operation of the program with the requirements of Polish law.

2. in the case of information justifying the suspicion of irregularities in the functioning of the supervisory authority is entitled to claim from the employer or management programme with all the information, documents and explanations.

3. in the case of irregularities in the conduct of the supervisory authority shall communicate them to the employer, and calls for their removal within the time specified in the summons, being not less than 14 days.

4. in the event of a failure by the employer to the irregularities in the designated in the request date, the supervisory authority may impose on the employer leading program penalty of up to $50,000.

5. In determining the amount of the penalty referred to in paragraph 1. 4, the supervisory authority is obliged to take into account the nature and gravity of the irregularities.

6. in the case of irregularities in the implementation of the programme by the operator referred to in: 1) art. 2 paragraph 3, 4 and 6, the supervisory authority shall take law supervisory activities;

2) (repealed);

3) art. 2, paragraph 24, the supervisory authority shall forthwith notify irregularities foreign supervisory authority.

7. the supervisory authority shall prepare a information on the requirements of social and labour law applicable foreign, where it will take over the management of collected under an occupational pension scheme.

8. the supervisory authority shall communicate the information referred to in paragraph 1. 7 foreign supervisory authorities within 2 months of receipt from them the notification referred to in the article. 35A. 9. In the event of a change in the requirements referred to in paragraph 1. 7, the supervisory authority is also preparing information about these changes and passes it immediately to the relevant foreign supervisory authorities.

Article. 37. [the application of the provisions of the administrative procedure code] 1. (repealed).

2. Registration, refusal of registration, the entry changes to register programs with the exception of art. 34 para. 5, denial of entry changes to the registry entry and the refusal to register the provisions of the agreements referred to in article 1. 38 and 39, the authorisation and refusal of authorisation accrual suspension and discharge the fundamental contributions, the imposition of a penalty and the cancellation of the program from the registry is by way of an administrative decision.

3. the competent Minister in charge of social security shall determine, by regulation, the manner in which the registry of programs and terms and mode of issue of extracts from the register, as well as determine what conditions participation in the programme contained in the contract and the contract should be typed międzyzakładowej in the register in accordance with article 5. 34 para. 1, paragraph 3, with regard to the need to ensure the efficiency of the ongoing registration process.



Chapter 4 Hang the discharge of primary and contributions the liquidation Art. 38. [suspension of discharge contributions] 1. The employer may unilaterally: 1) suspend the discharge of contributions or 2) temporarily limit the amount billed to the primary contributions by specifying the force during the period of this limitation rules for calculating contributions, in accordance with article 5. 24 paragraph. 3.2. During the period covering 12 consecutive calendar months the total period unilateral suspension referred to in paragraph 1. 1 paragraph 1 shall not exceed 3 months.

3. If the contract works it provides total unilateral suspension referred to in paragraph 1. 1 paragraph 1, can be up to 6 months during the period covering 12 consecutive calendar months.

4. After the period of suspension referred to in paragraph 1. 2 or 3, the employer may, if this is justified by the financial circumstances, to conclude with agreement on workers representation: 1) suspension of the charge and discharge of contributions or 2) temporary restriction of fundamental contributions by specifying the force during the period of this restriction rules of calculating the base premiums, in accordance with article 4. 24 paragraph. 3. the 5. The conclusion of the agreement referred to in paragraph 1. 4, followed by, if the parties to the agreement consider that this is justified by the financial situation of the employer.

6. the conclusion of the agreement shall apply mutatis mutandis the provisions of article 4. 11 concerning the conclusion of the agreement of the factory.

7. the employer shall transmit to the agreement of the supervisory authority as soon as possible after its conclusion.


8. the supervisory authority shall enter in the register the programs within 7 days from the date of receipt of the arrangement referred to in paragraph 1. 4:1) the date of conclusion of the agreement;

2) date from which the agreement takes effect;

3) the expiration date of the agreement;

4) the amount of contribution base in force during the term of the agreement, in the case referred to in paragraph 1. 4, paragraph 2.

9. The agreement shall apply from the date referred to therein, but not earlier than the inclusion of its provisions to the registry programs.

10. the supervisory authority shall refuse entry if the provisions of the agreement are contrary to the provisions of the Act.

11. the employer fixes the agreement in the event of cessation of the cause that forms the basis of its conclusion.

12. the employer shall inform the supervisory authority of the termination of the agreement, within a period of two weeks from the date of charge and discharge the fundamental contributions, subject to the conditions contained in the agreement of the factory.

13. The employer is obliged to begin recounting and draining fundamental contributions, beginning with the month following the month in which the termination or expiry of the agreement.

Article. 39. [duration of agreement] 1. During the period covering 48 consecutive calendar months the total duration of the agreement on the principles referred to in article 1. 38 may not exceed 24 months.

2. The term of the agreement may exceed the period referred to in paragraph 1. 1, where further billing and basic contributions would result in the need for submission of the application referred to in article. 21 of the Act of February 28, 2003 – bankruptcy and rehabilitation law (Journal of laws No. 60, item 535, as amended. 5)).

3. where an agreement has been concluded on the terms referred to in paragraph 1. 2, the employer, by passing the agreement to the supervisory authority, submit documents justifying the existence of the situation referred to in paragraph 1. 2.4. The agreement, under the conditions referred to in paragraph 1. 2, can be concluded for a period not longer than 24 months. If this is justified by the financial situation of the employer, he may again enter into an agreement.

Article. 40. [Disposal] 1. Liquidation may be in the case of: 1) opening the liquidation of the insurance undertaking, if it will not transfer rights (assignment) with the agreement of the employer by the establishment to another establishment, 2) conditions for instance to the solution and, consequently, the liquidation of all investment funds in which collected contributions under the program, if you will not take any of these funds by other TFI, 3) opening the liquidation of pension fund If not you will be taking over this Fund by other pension society, 4) listed in article 2. 7 paragraph 1. 1, 5) the termination of the contract by a financial institution-if the representation of employees do not agree to the change works agreement pursuant to art. 41.2. Liquidation of the programme may also be refused in the case of: 1) the liquidation or bankruptcy of the employer;

2) fall in the value of the funds in the program below the amount stated in the contract of the factory;

3) taken by the employer of the decision about the liquidation of the program provided by the employer of the agreement on the termination of the contract of the factory against workers;

4) take the unilateral decision by the employer of the termination of the company, subject to a minimum of 12-month notice period, if previously for at least three months has been suspended draining contributions or was limited in height;

5) found by the supervisory authority of the persistent infringement by a foreign Manager.

3. Elimination of the program, if the person referred to in art. 5. 4, do not remain in the employment of workers members.

4. Elimination of the program results in the deletion of the program from the registry. The decision on the deletion of the registry may contain the term plot.

5. the deletion of the registry might also be made of the reasons referred to in article 1. 7 or article. 59. Article. 41. [obligations of the employer in the case of the liquidation of the programme] 1. In the event of liquidation of the reasons referred to in article 1. 40(2). 1, the employer is obliged to provide a representation of employees offer containing the draft agreement with the new financial institution or the statutes of the Pension Fund, to which he intends to proceed, and a proposal to amend the contract works.

2. If during the period of 2 months from the employer representation of employees offer referred to in paragraph 1. 1, is not expressed by this representation of the permission to make changes to the agreement of the factory, the employer, by presenting documents proving the submission of a proposal to amend the contract works shall submit to the supervisory authority a preliminary decision on the termination of the program from the registry programs.

3. In the cases referred to in article 1. 40(2). 2, the employer or the liquidator of the employer is obliged to submit to the supervisory authority of the request for a decision on the termination of the program from the registry programs, by presenting documents proving the existence of causes of liquidation.

4. Following the decision of deletion of registry programs, respectively, the employer, trustee, or liquidator of the employer shall transmit to the participants, for confirmation or by registered post, the Elimination of the program by notifying them of the date from which the charge was discontinued, download and pay contributions, and of the reasons for the Elimination of the program and the steps that have been taken in accordance with the law.

5. The information referred to in paragraph 1. 4, also contains a call participant to indicate respectively the employers, the liquidator or the account manager, who has made payment of the transfer and the letter of a participant, that if you do not provide this account, within the period specified in the contract of the factory, there will be a return referred to in article 2. 44 paragraph 1. 1, and the financial consequences of this phrase.

6. the time indication by a participant in the account referred to in paragraph 1. 5, specified in the contract of the factory, may not be less than one month from the date of receipt by the participant information referred to in paragraph 1. 4.7. The obligation of the employer, trustee, or liquidator of the employer referred to in paragraph 1. 4, shall be deemed to be carried out, also if the participant does not take twice the courier.



Article. 41A. [the deletion of registry programs] 1. The supervisory authority shall be deleted from the Office program from the registry programs where: 1) completed the bankruptcy of the employer or the employer's bankruptcy proceedings have been completed, and the entity obliged to submit a proposal for a decision on the deletion of the registry of programs has not submitted such a request;

2) not ended proceedings for the cancellation of the program before the end of the winding-up of the employer or the employer's termination of insolvency proceedings.

2. In the cases referred to in paragraph 1. 1, the supervisory authority does not issue a decision referred to in article 1. 37 paragraph 2. 2, and the endorsement of deletion of leaves in the case-file.

3. In the cases referred to in paragraph 1. 1, art. 20(2). 5 and paragraph 1. 6 and art. 42-45 shall apply mutatis mutandis.



Chapter 5 Principle payments, transfer payments and the return of the Art. 42. [payment Conditions] 1. Payment is made: 1) at the request of the participant after reaching the age of 60;

2) at the request of the participant after the submission by him of the decision granting the right to a pension and after 55 years of age;

3) in the case of the age of the participant for 70 years, if you have not requested a withdrawal.

4) at the request of the person entitled, in the event of the death of the participant.

2. The provisions of paragraph 1. 1 paragraph 3 shall not apply if the participant is an employee of the employer conducting the program. In this case, the payment is made after termination of employment.

3. the payment can be, depending on the application of the participant or the authorized person, shall be carried out at once or in instalments. One-time payment is made no later than one month from the date of submission of the application, and in the case of payment of hire-purchase the first installment is payable no later than one month from the date of submission of the application, unless a participant or an authorized person of the request for payment at a later date.

Article. 43. [Transfer Payment] 1. Transfer payment is made not later than one month from the date of the request by the participant.

2. the payment of the transfer shall be made: 1) into another program, the participant is a participant in the program;

2) IKE participant;

3) IKE the person entitled, in the event of the death of the participant;

4) IKE participant on his account in the conditions laid down in the Act of 20 April 2004 on individual retirement accounts and individual retirement accounts.

3. the application for payment of the transfer shall be deemed notice to participate in the program.

4. the payment of the transfer referred to in paragraph 1. 2 paragraph 2 and 3, shall be made on the basis of the disposal of the participant or the authorized person upon presentation of the employer's confirmation of the conclusion of the agreement referred to in the rules about individual retirement accounts and individual retirement accounts.

5. the payment of the transfer of the program may not take place if the participant remains in an employment relationship with an employer carrying out this program.


6. the provision of paragraph 1. 5 does not apply if the transfer payment in the event of liquidation.

7. In the case referred to in paragraph 1. 2 paragraph 4, measures on IKE participant are submitted to the program and treated as funds with additional contributions, for the purposes of this Act.

Article. 44. [refund] 1. Reimbursement is made in the case, if, within the period referred to in article 2. 41 paragraph 1. 6, will not be indicated account to make the transfer payments.

2. the employer, trustee, or liquidator of the employer shall forward to the management or the liquidator the managing information about the bank account indicated by the participant on that repayment, and the account that is to be transferred to the amount referred to in article 1. 45.3. The liquidator of the Manager or managing may also specify other than wire transfer to a bank account of the participant in the form of refund.

4. The liquidator of the Manager or managers at the request of the employer shall return, after the transfer of the amount of the input tax from those measures, on account of the competent tax office.

5. If it is not possible to pass the returned funds, referred to in paragraph 1. 4, the participant, they are submitted to a deposit.

6. In the case referred to in paragraph 1. 5, funds of legal deposit will become the property of the State Treasury, after 20 years from the time of their transfer to the deposit, unless the participant before the expiry of that period shall issue a disposition of the forward these measures indicated by each bank account. Provision of art. 187 of the Act of 23 April 1964 – Civil Code shall apply mutatis mutandis.

7. the provisions of paragraphs 1 and 2. 5 and 6 shall apply mutatis mutandis in the case of inability to pay, in the case referred to in article. 42 paragraph 1. 1 paragraph 3.

8. the contract works shall set a deadline for the transfer by the management or the liquidator of the management measures on behalf of the participant, referred to in paragraph 1. 2; This period may not be longer than 3 months from the date of receipt by the participant information, referred to in article 1. 41 paragraph 1. 4. Article. 45. [refund] 1. In the case of the managing or liquidator the managing member measures shall, to the bank account indicated by the social insurance the amount of 30% of the sum of the contributions of the basic paid into the program.

2. the amount referred to in paragraph 1. 1, is the income the social insurance fund.

3. notice of the amount referred to in paragraph 1. 1, checking in is on the account of the insured person, as referred to in article. 40(2). 1 of the Act of 13 October 1998 on the social insurance system, as a contribution to the pension payable for the month in which the amount has been transferred to the social insurance.

4. the competent Minister of social security, taking into account the need to ensure proper data be checked in on the account of the insured person, shall determine by regulation: 1) the detailed range of data, including, in particular, about the management and the participant, provided by the Manager of the payment document, through which passed the amount referred to in paragraph 1. 1;

2) the manner and mode conversion of the amount referred to in paragraph 1. 1, on the basis of the dimension of the benefits, if the pension the Member or the person entitled is to be calculated from the base dimension.

Article. 46. [a form of payment and refund] Withdrawal, transfer payment or refund is made in the form of cash, taking into account article. 103 of the Act of 28 August 1997 on the Organization and functioning of the pension funds.

Article. 47. [termination of participation in the programme] 1. A participant may at any time terminate participation in the program by submitting an employer a written statement to prefers, the period of notice provided for the works contract may not be shorter than one month and not more than 3 months. The provisions of article 4. 43-45 shall apply mutatis mutandis.

2. In the event of termination of participation in the programme of measures so far collected on the account shall remain in the account until withdrawal, transfer payment or refund.

Article. 48. [Regulation funds collected in the account of the participant] 1. In the Declaration, a participant may make an appointment of funds collected on your Bill as part of a program by an indication of the natural person entitled to receive the funds in the event of his death.

2. the participant may, at any time, change or revoke the regulation.

3. If a participant pointed out several people entitled to receive funds after his death, and not marked their participation in such measures, it is believed that shares these people are equal.

4. in the absence of an appointment in the event of death the heirs are entitled to general principles, subject to paragraph 2. 5. the payment on their behalf should occur within 1 month from the date of the submission of the final judgment on a finding of entitlement to inheritance and compatible statement of all the heirs about how to divide the funds by the participant or a final order of the Court of the section.

5. If the program is run in the form referred to in article 1. 6 paragraph 1. 1, point 3, shall apply mutatis mutandis to article. 831 and 832 of the Act of 23 April 1964 – Civil Code.

6. Persons entitled to the payment of benefits may not be the employer, unless he is a member of the immediate family member. Members of the immediate family member are: spouse, children, parents, and grandchildren.

Article. 49. [funds from basic contributions] Measures with primary contributions are not subject to judicial and administrative enforcement, unless it was required to return them or pay and then are subject to enforcement, from the due date. These restrictions do not apply to enforcement to satisfy the claims for alimony.



Chapter 6 penal legislation Article. 50. [the unlawful use of the term "pension scheme"] 1. Who, without being entitled to do so, it uses in the company or to determine by themselves the economic activities or in advertising, the term "pension scheme", is subject to a fine up to $1 000 000 or to imprisonment for 3 years.

2. The same penalty shall be subject to, who may be an act referred to in paragraph 1. 1, acting on behalf of a legal person.

3. To rule in cases of acts referred to in paragraph 1. 1 and 2, in the provisions of the criminal proceedings.



Chapter 7 changes in the legislation in force, transitional and final provisions Article. 51. [income tax act of individuals] in the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. zrn. 6)) is amended as follows: 1) article. 21 in paragraph 1. 1, point 58 shall be replaced by the following: "58): a) transfer funds under an occupational pension scheme to another an occupational pension scheme or individual retirement account within the meaning of the individual pension accounts, b) funds in the staff pension scheme made on behalf of the participant or the persons entitled to these measures after the death of the participant," 2) article. 30A: a) in paragraphs 1 and 2. 1 in point 10, the period is replaced by a comma and the following point 11 is added: ' 11) from the income of a participant in an occupational pension scheme in respect of the reimbursement of the funds under the programme, within the meaning of the provisions on workers ' pensions. ", (b)) (2). 8 shall be replaced by the following: ' 8. Income referred to in paragraph 1. 1 paragraphs 10 and 11, article 12 shall apply. 30 paragraph. 3A. ".

Article. 52. [public procurement law] in the Act of 29 January 2004 public procurement law (Journal of laws No. 19, item 177 and No. 96, item 959) article. 4 after paragraph 4 the following paragraph 4a shall be inserted: ' 4a) conclusion by the employer contracts for lodging by the employer contributions employees to an occupational pension scheme; ".

Article. 53. [the Act on commercialisation and privatisation] in the law of 30 August 1996 on the commercialisation and privatisation (Journal of laws of 2002 No. 171, poz. 1397, as amended. 7)) article. 38, after paragraph. 3A the following paragraphs. 3B shall be inserted: ' 3b. The action of the employer acquired from the Treasury, paid to the Pension Fund in accordance with article 5. 19 paragraph. 1 of the Act of 20 April 2004 on occupational pensions (Journal of laws No. 116, poz. 1207), does not apply to the limitations of paragraph 3. 3. ".

Article. 54. [Act on the organisation and functioning of the pension funds] in the law of 28 August 1997 on the Organization and functioning of the pension funds (OJ No 139, item. 934, as amended. 8)) is amended as follows: 1) article. 26, after paragraph. 2 the following paragraph. 3 shall be added: ' 3. the Employee company may delegate, in whole or in part to third parties, authorized on the basis of separate provisions, the performance of the duties in the accounts of the staff regulations of the Fund. "

2) art. 146 is replaced by the following: "Article. 146.1. Not more than 5% of the value of the assets of the staff Fund may be including in shares or other securities issued by the staff of the management society shareholders the Fund.

2. No more than 10% of the value of the assets of the staff Fund may be including in shares or other securities issued by entities related to entities in relation to the shareholders referred to in paragraph 1. 1.


3. the staff of the Fund Assets may be invested in securities issued by the staff of the management society shareholders the Fund or related entities entities in relation to those of shareholders, unless permitted by the statutes of the Fund. "

3) after article. 173 the following article. 173A is inserted: "Article. 173A. The staff regulations of the Fund may be collected in whole or in part to third parties the performance of the duties provided for in this chapter. "

4) after article. 194 the following article. 194a is inserted: "Article. 194a. 1. The staff regulations of the Fund is obliged to prepare a policy statement of the investment policy of the Fund.

2. The Declaration shall include at least the present implemented methods for risk assessment and risk management procedures and the rules for allocation of funds in securities.

3. The staff regulations of the Fund shall transmit the Declaration to the supervisory authority, every three years, or immediately after the introduction of significant changes in the investment policy of the Fund.

4. The employee is obliged to fund, for the first time, to pass on to the supervisory authority of the Declaration within 6 months from the date of receipt of the first contributions to the Fund.

5. The staff regulations of the Fund shall transmit the Declaration also at the written request of the Member. ".

Article. 55. [Act on the pay gap between managers of certain legal entities] in the Act of March 3, 2000 on the pay gap between managers of certain legal entities (Dz. u. Nr 26, poz. 306, as amended) after article. 15 the following article. 15A shall be inserted: ' Article. 15A. The limits of the Act does not apply to premiums basic contributions to occupational pension schemes. ".

Article. 56. [the loss of the right to deduct incurred expenses] 1. The employer, on the date of entry into force of the Act group life insurance related to investment fund or other form of Group gathering funds for pension purposes for their employees, they lose the right to deduct the expenses incurred from the base dimension of the social security contributions resulting from separate regulations, if, within the period to 31 December 2004. do not submit a request for an entry to the registry programs resulting in entering this program.

2. If you type the program referred to in paragraph 1. 1, to the registry of programs: 1) the measures collected prior to the program are passed to this program and treated as derived from basic contributions for the purposes of this Act;

2) the employer and shall be required to maintain records concerning the dates and the amount of the contributions paid to the account of an employee under a group collecting funds along with the documentation; the documentation shall apply mutatis mutandis the provisions relating to the information referred to in article 1. 8.3. The provisions of paragraph 1. 1 and 2 shall apply mutatis mutandis, if the employer and employee representation, by creating a program, made changes to the management measures collected under the group life insurance related to investment fund or other forms of Group gathering funds for pension purposes and they choose a management software program or gave the program a different form than previously.

4. In the case referred to in paragraph 1. 3, insurance undertaking or investment fund are obliged after successful termination of the agreement, on the basis of the employee's disposal, transfer the funds to his account in the program and pass the employer documentation on terms and the amount of the contributions paid to the account of an employee under a group collection measures.

5. the supervisory authority shall notify the social insurance of any case in which the administrative procedure, initiated on the basis of a proposal referred to in paragraph 1. 1, ends leaving the application without consideration, refused entry to the registry or redemption proceedings.

6. If the employer ran until 31 December 2004 group gathering funds for pension purposes referred to in paragraph 1. 1, collected funds may be provided to the program, provided that the employer until 31 December 2005, submits an application for registration of the program. The provisions of paragraph 1. 2-4 shall apply mutatis mutandis.

Article. 57. [Provisions explaining] the employer's Activities related to the conclusion and execution of contract works involved and the disposal fees, payment, payment transfer and return do not constitute insurance mediation activities within the meaning of the provisions of the insurance business.

Article. 58. [examination of existing applications] applications for registration of programs submitted before the date of entry into force of the Act are dealt with under the provisions of this Act.

Article. 59. [Customize existing programs] 1. Employers leading the program at the date of entry into force of the Act shall be required to tailor the program to the provisions of the Act until 31 December 2005, subject to the provisions of paragraph 2. 2.2. The adjustment to the article. 6 paragraph 1. 9 paragraphs 2 and 3 should be made until 31 December 2008.

3. Contributions for the benefit of persons who are participants in the programs in connection with the agreement of the agency or the order may be made no later than 31 December 2007. 27 shall apply mutatis mutandis.

Article. 60. [the first transmission of the Declaration] Pension Fund, to which the first contribution was before the date of entry into force of the law, is obliged to provide for the first time to the supervisory authority of the Declaration of principles of the investment policy of the Fund referred to in article 1. 194a of the Act referred to in article 1. 54, until 30 September 2004.

Article. 61. [the provisions repealed] is repealed the Act of 22 August 1997 on occupational pensions (Journal of laws of 2001, no. 60, item 623 and the 2002 No. 25, item 253 and # 141, item 1178).

Article. 62. [entry into force] this Act shall enter into force on 1 June 2004, with the exception of article. 8 paragraph 1. 2 points 6, 7 and 8, art. 18 paragraph 1. 6, art. 25 paragraph 2. 4 and art. 43 paragraph 1. 2 paragraph 2, 3 and 4, which shall enter into force on 1 September 2004.



 

 

1) this Act shall be made in its regulation of implementation of the Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities of institutions for occupational retirement provision and supervision of institutions (OJ. EU L 235 of 23.09.2003) and Council Directive 98/49/EC of 29 June 1998 on safeguarding the supplementary pensions for workers and self-employed persons moving within the Community (OJ. EC-L 209 of 25.07.1998). The data relating to the Declaration of the European Union published before 1 May 2004, provided in this Act, apply to the notice of those acts in the official journal of the European Union-Special Edition.

1) amendments to the said Act were announced in the journal of laws of 1998, no. 98, item. 610, no. 106, item. 668 and No. 162, item. 1118, 1999 No. 110, item. 1256, 2000 No. 60, item. 702, 2001 # 8, item. 64 and No. 110, item. 1189, 2002 No. 25, item. 253, no. 153, item. 1271 and # 241. 2074, 2003 No 124, item. 1153, No 166, item. 1609 and # 170. item. 1651 and 2004 No. 96, item. 959.2) amendments referred to the Act were announced in the journal of laws of 1971, no. 27, item. 252, 1976 No. 19, item. 122, 1982 No. 11, item. 81, no. 19, item. 147 and # 30, poz. 210, 1984, no. 45, item. 242, 1985, no. 22, item. 99, 1989.3. 11, 1990, no. 34, item. 198, no. 55, item. 321 and No. 79, item. 464, 1991, no. 107, item. 464 and No 115, item. 496, 1993, No 17, item. 78, 1994, no. 27, item. 96, no. 85, item. 388 and No. 105, item. 509, 1995, no. 83, item. 417, with 1996 No 114, poz. 542, no. 139, item. 646 & # 149. 703, 1997, no. 43, item. 272, no. 115, item. 741, no. 117, item. 751 and No 157, item. 1040, 1998, no. 106, item. 668 and No. 117, item. 758, 1999 No 52, item. 532, 2000 No. 22, item. 271, no. 74, item. 855 and 857, no. 88, item. 983 and # 114, poz. 1191, 2001 # 11. 91, no. 71, item. 733, Nr 130, poz. 1450 and # 145, item. 1638, 2002 # 113, item. 984 and # 141, item. 1176, 2003 No. 49, item. 408, no. 60, item. 535, Nr 64, poz. 592 and No 124, item. 1151 and 2004 No. 91, item. 870 and No. 96, item. 959.3) a change in the said Act were announced in the journal of laws of 1998, no. 162, item. 1118 and 1126, 1999, # 26, poz. 228, no. 60, item. 636, No 72, item. 802, no. 78, item. 875 and No. 110, item. 1256, 2000 # 9, item. 118, no. 95, item. 1041, no. 104, item. 1104 and No. 119, item. 1249, 2001 # 8, item. 64, no. 27, item. 298, no. 39, item. 459, no. 72, item. 748, no. 100, item. 1080, no. 110, item. 1189, no. 111, item. 1194, # 130, poz. 1452 and # 154, poz. 1792, from 2002, no. 25, item. 253, no. 41, item. 365, no. 74, item. 676, # 155, poz. 1287, no. 169, item. 1387, # 199, item. 1673, # 200, item. 1679 and # 241. 2074, 2003 # 56, item. 498, no. 65, item. 595, No 135, item. 1268, no. 149, item. 1450, No 166, item. 1609, # 170, item. 1651, no. 190, poz. 1864, # 210, poz. 2037, no. 223, item. 2217 and No 228, item. 2255 and 2004 No 19, item. 177, Nr 64, poz. 593 and # 99, item. 1001.4) amendments to the consolidated text of the said Act were announced in the journal of laws of 1998, no. 106, item. 668 and # 113, item. 717, with 1999 No. 99, item. 1152, 2000 No 19, item. 239, no. 43, item. 489, no. 107, item. 1127 and No. 120, item. 1268, 2001 # 11. 84, no. 28, item. 301, no. 52, item. 538, No 99, item. 1075, no. 111, item. 1194, # 123, poz. 1354, no. 128, item. 1405 and # 154, poz. 1805, 2002 No. 74, item. 676, No 135, item. 1146, # 196, poz. 1660, # 199, item. 1673 and # 200. 1679, from 2003 No 166, item. 1608 and # 213. 2081, and the 2004 No. 96, item. 959 and No 99, item. 1001.


5) Changes the consolidated text of the said Act were announced in the journal of laws of 2000 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324, 2001 # 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509, from 2002, no 19, item. 199, # 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384, no. 181, item. 1515, # 200, item. 1679 and # 240. 2058, 2003 # 7, item. 79, no. 45, item. 391, no. 65, item. 595, no. 84, item. 774, no. 90, item. 844, no. 96, item. 874, no. 122, item. 1143, No 135, item. 1268, no. 137, item. 1302, No 166, item. 1608, # 202, item. 1956, no. 222, item. 2201, no. 223, item. 2217 and No 228, item. 2255 and 2004 No 29, item. 257, no. 54, item. 535, no. 93, item. 894, No 99, item. 1001, no. 109, item. 1163 and Nr 116, poz. 1203, 1205 and 1207.

6) Changes the consolidated text of the said Act were announced in the journal of laws of 2002 No. 240. 2055, 2003 No. 60, item. 535 and No. 90, item. 844 and 2004 # 6, item. 39.7) amendments to the said Act were announced in the journal of laws of 1998, no. 98, item. 610, no. 106, item. 668 and No. 162, item. 1118, 1999 No. 110, item. 1256, 2000 No. 60, item. 702, 2001 # 8, item. 64 and No. 110, item. 1189, 2002 No. 25, item. 253, no. 153, item. 1271 and # 241. 2074, 2003 No 124, item. 1153, No 166, item. 1609 and # 170, item. 1651 and 2004 No. 96, item. 959.8) amendments to the said Act were announced in the journal of laws of 2001, no. 85, item. 924 and # 154, poz. 1799, from 2002, no. 113, item. 984 and from 2003, # 45, item. 391, no. 60, item. 535 or # 180, item. 1759 [1] Article. 18A added by art. 119 of the law of 11 October 2013. mutual assistance for the recovery of taxes, duties and other charges (OJ. 1289). The change came into force on 21 November 2013.

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