Act Of 20 April 2004 On Individual Retirement Accounts And Individual Retirement Accounts

Original Language Title: USTAWA z dnia 20 kwietnia 2004 r. o indywidualnych kontach emerytalnych oraz indywidualnych kontach zabezpieczenia emerytalnego

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Chapter 1 General provisions Article. 1. [range] [1] the Act provides for individual retirement accounts, savings collection policy, hereinafter referred to as "IKE", and on the individual pension accounts, hereinafter referred to as "IKZE", and making deposits, withdrawals, payments, partial refund and return the funds in those accounts.

Article. 2. [Definitions] used in this Act shall mean: 1) IKE-extracted, the entry in the register of participants of the investment fund, extracted from the securities account or another account, on which are written the financial instruments which are not securities and the money account to handle such accounts in brokerage activities, or extracted from the account in the insurance capital fund, extracted from the bank account in the Bank, extracted from the account of IKE in the voluntary pension fund , carried out under the terms of the law, and to the extent that the unregulated – on the principles set out in the provisions specific to these accounts and records;

1A) IKZE-extracted, the entry in the register of participants of the investment fund, extracted from the securities account or another account, on which are written the financial instruments which are not securities and the money account to handle such accounts in brokerage activities, or extracted from the account in the insurance capital fund, extracted from the bank account in the Bank, extracted IKZE account in the voluntary pension fund, carried out under the terms of the Act and to the extent that the unregulated – on the principles set out in the provisions specific to these accounts and records;

2) accumulation of savings – to make payment, transfer payments and transfer payments, as well as investing resources on the IKE or IKZE;

3) saving-a natural person who collects funds for IKE or IKZE;

4) deposit-a deposit of cash by saving on IKE or IKZE or transfer the proceeds of securities in the IKE or IKZE saving;

5) measures-cash, insurance capital fund units, units of investment funds, accounting units of voluntary pension fund, securities and non-securities financial instruments referred to in article 1. 2. 1 point 2 (a). (c) and (d) of the Act of 29 July 2005 on trading in financial instruments (Journal of laws of 2010 # 211, item 1384), stored on IKE or IKZE;

6) 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);

7) the established brokerage-brokerage house or bank established brokerage within the meaning of the Act of 29 July 2005 on trading in financial instruments;

8) an insurance undertaking-insurance undertaking on the life of leading insurance business insurance referred to in section l Group 3 of the annex to the Act of 22 May 2003 on business insurance (OJ No 124, item 1151 and 2004 # 91, poz. 870 and # 96, POS. 959);

9) bank-national bank within the meaning of the Act of 29 August 1997 – banking law (Journal of laws of 2002 No. 72, item 665., as amended. 2));

9A) the voluntary pension fund is a voluntary pension fund created by the common pension society, in accordance with the provisions of the law of 28 August 1997 on the Organization and functioning of the pension funds (OJ 2010 No. 34, item 189, no. 127, item 858 and No. 182, item 1228 and 2011 No. 75, item 398);

10) financial institution – investment fund, the operator of business brokerage, insurance, bank, voluntary pension fund, IKE or IKZE;

11) pension scheme – employee pension scheme within the meaning of the Act of 20 April 2004 on occupational pensions (Journal of laws No. 116, poz. 1207);

12) persons eligible-the person indicated by the saving in the contract for IKE or IKZE that will receive funds from the IKE or IKZE in the case of his death, the persons referred to in art. 832 section 2 of the Act of 23 April 1964 – Civil Code (OJ No 16 item 93, as amended), and the heirs of saving;

13) payment – the payment of a one-time or payment in installments of the IKE or IKZE is made for: (a)), after saving the conditions referred to in article 1. 34 para. 1 paragraph 1 or article. 34A paragraph. 1, point 1, or (b)) the persons entitled, in the event of the death of saving;

14) transfer payment – payment by: a) transfer funds by saving on IKE to another financial institution leading IKE, b) transfer of funds by saving on IKZE to another financial institution leading IKZE, c) transfer the funds in the IKE IKE of the deceased on the IKE of the authorized person or to an occupational pension scheme to which he is entitled, d) transfer the funds in the IKZE of the IKZE of the deceased on the IKZE of the person entitled , e) while 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 (conversion), provided that the units repurchased, and acquired are recorded at IKE or IKZE-saving, f) transfer funds by saving on IKE to the pension scheme, to which he saves , or the transfer of funds from the pension scheme on IKE, in the cases referred to in the Act of 20 April 2004 on occupational pension schemes;

15) return – withdrawal of all funds for IKE or IKZE, unless there are grounds for withdrawal or transfer payments;

15A) partial reimbursement-the withdrawal of part of the funds in the IKE, unless there are grounds for withdrawal or transfer payments;

16) the 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);

17) basic premium – premium added by the employer to an occupational pension scheme;

18) personal data-the 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;

19) the trustee is a trustee, judicial administrator or trustee within the meaning of the Act of 28 February 2003 – bankruptcy and rehabilitation law (Journal of laws No. 60, item 535, as amended. 4)).

Article. 3. [the right to the IKE or IKZE] 1. The right to the IKE or IKZE shall be entitled to an individual over 16 years.

2. the minor has the right to make contributions to the IKE or IKZE only in the calendar year in which obtains income from work carried out under a contract of employment.

Article. 4. [the right to tax exemption] 1. Saving on IKE has the right to a tax exemption on the basis of and as defined in the provisions of the income tax from individuals, if on the basis of a written agreement with IKE collects savings on only one IKE, subject to article 22. 14 and 23.

2. Saving for IKZE has the right to deduct from income payments on IKZE on the principles and specific provisions on income tax from natural persons, where, on the basis of the agreement of IKZE gathers savings only on one IKZE, subject to article 22. 14 and 23.

Article. 5. [the principle of a single account] on the IKE or IKZE can accumulate savings only one space-saving.

Article. 6. [Limitation agreements with IKE] a natural person who made in a given calendar year transfer payments from IKE to the pension scheme, you may not enter into a contract this year with IKE.

Article. 7. [a statement] 1. A natural person shall consist of prior to entering into a contract with IKE statement that: 1) does not collect funds for IKE by another financial institution, subject to article 22. 23, and that in the calendar year concerned does not transfer has paid from the previously held IKE to the pension scheme or 2) has a different financial institution run by IKE, stating at the same time, the name of the institution and confirming that it will transfer payments.

2. In the case referred to in paragraph 1. 1 paragraph 1, if the person making the claim has reached the age of 55 years, in a statement also confirms that there has in the past, the payment of the funds in the IKE.


3. Before submitting the Declaration referred to in paragraph 1. 1, the financial institution that receives such a statement shall be advised that saving in case of falsehood or concealment of the truth it is subject to the liability provided for in article 4. 233 of the law of 6 June 1997 – Penal Code (Journal of laws No. 88, item 553., as amended.) and that, in the case of savings on more than one IKE, subject to article 22. 14 and 23, taxation policy and referred to in the provisions of the income tax from natural persons, shall be subject to the income received in respect of savings on all IKE. In a statement, referred to in paragraph 1. 1, saving confirms that was instructed about the criminal liability for submitting a false statement.

4. In the Declaration referred to in paragraph 1. 1, saving confirms that was instructed about the consequences: 1) savings on more than one IKE and 2) the signature of the agreement with IKE in the calendar year in which the transfer payment with previously held IKE to the pension scheme.



Article. 7A. [Declaration shall be made before the conclusion of the contract of IKZE] 1. Prior to the conclusion of the contract of IKZE natural person shall consist of a statement that: 1) does not collect funds to IKZE in another financial institution or 2) collects funds to IKZE in another financial institution, providing at the same time, the name of the institution and confirming that it will transfer payments.

2. Before submitting the Declaration referred to in paragraph 1. 1, the financial institution that receives such a statement shall be advised that saving in case of falsehood or concealment of the truth it is subject to the liability provided for in article 4. 233 of the law of 6 June 1997 – Penal Code. In a statement, referred to in paragraph 1. 1, saving confirms that was instructed about the criminal liability for submitting a false statement.

Article. 8. [rules for IKE or IKZE] 1. IKE is carried out on the basis of a written agreement concluded by the saver, hereinafter referred to as the "agreement with IKE or IKZE: 1) of the investment fund or 1a) to the voluntary pension fund, or 2) with the brokerage activities for the provision of services consisting in the execution of orders to acquire or dispose of financial instruments and conducting a securities account and monetary account, or 3) of insurance – life insurance with the insurance capital fund or 4) with the Bank with a bank account.

2. Saving has the right to change the financial institution leading his IKE or IKZE, by making the transfer payments.

3. Saving may collect funds for IKE or IKZE in the insurance capital fund provides instant notification within the framework of the life assurance contract of insurance capital fund, concluded prior to the date of signing the agreement on the running IKE or IKZE, provided that the funds collected for IKE or IKZE are separately recorded, and the insurance company guarantees payment transfer the funds in the IKE or IKZE to another financial institution , taking into account the principles referred to in article 1. 29.4. Space-saving may collect funds for IKE or IKZE within the framework of the agreement for the provision of services consisting in the execution of orders to acquire or dispose of financial instruments and conducting a securities account and monetary account concluded before the date of the signing of the agreement with IKE or IKZE, provided that the funds collected for IKE or IKZE are separately recorded.



Article. 8A. [share data contained in the agreements] entities listed in the article. 8 paragraph 1. 1 are obliged to share data contained in the agreements referred to in article 1. 9, 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. 9. [the agreement with IKE or IKZE] 1. The contract for the running IKE or IKZE specifies in particular: 1) IKE or IKZE for it to be identified;

2) denote the disposal of collected on IKE or IKZE;

3) how a financial institution where the sum of the deposits made by saving on IKE or IKZE in a given calendar year exceed the maximum height of the payments determined in accordance with the article. 13 or article. 13A;

4) scope, frequency and form of information about saving measures on IKE or IKZE;

5) costs and charges chargeable in connection with the operation of saving IKE or IKZE, in terms of unregulated provisions referred to in article 1. 12.

6) notice period of the contract;

7) term payment, transfer payments, partial refund and return;

7A) terms of payment in installments, including the number of installments, in the case of making payment in instalments;

8) how rewards from securities in the IKE or IKZE-saving.

2. in the case of the signing of the agreement with IKE or IKZE to an insurance undertaking, the agreement also includes: 1) define the principles, on which the insurance company extracts from paid contributions part intended for the account of the IKE or IKZE in the insurance capital fund and indicates the purpose for which is intended for the remainder of the insurance premium;

2) to determine what portion of the contribution is deducted for the purpose referred to in paragraph 1, and is not passed to the account referred to in article 2. 19 paragraph 3.

Article. 10. [confirmation of the contract] 1. The financial institution accepting the Declaration referred to in article 1. 7 paragraph 1. 1 point 2, it seems oszczędzającemu on IKE confirmation of the contract with IKE, hereinafter referred to as "confirmation of the conclusion of the agreement IKE".

2. A financial institution, it seems oszczędzającemu confirmation of the contract IKE also if you wish to transfer the funds in the pension scheme on IKE-saving.

3. Confirmation of the contract IKE should contain personal saving and the name of the financial institution with which the saving has entered into an agreement, and the account number to which you should pay the transfer.

4. In case of transfer payments saving may make deposits only after the impact of the measures which are the subject of a transfer payment from IKE provider, unless the situation referred to in article 1. 14 paragraph 1. 1, and saves signed a contract with IKE from another financial institution.



Article. 10A. [confirmation of the contract IKZE] 1. The financial institution accepting the Declaration referred to in article 1. 7A para. 1 point 2, it seems oszczędzającemu on IKZE confirmation of the contract of IKZE, hereinafter referred to as "confirmation of the conclusion of the agreement IKZE".

2. Confirmation of the contract IKZE should contain personal saving and the name of the financial institution with which the saving has entered into an agreement, and the account number to which you should pay the transfer.

3. In case of transfer payments saving may make deposits only after the impact of the measures which are the subject of a transfer payment from IKZE provider, unless the situation referred to in article 1. 14 paragraph 1. 1, and space-saving has entered into an agreement with IKZE with another financial institution.

Article. 11. [indication of the beneficiaries] 1. In the contract for the running IKE or IKZE space-saving can indicate one or more persons, which will be paid to the measures collected on IKE or IKZE in the case of his death.

2. The disposition referred to in paragraph 1. 1, may be amended at any time.

3. If saving pointed out several people entitled to receive funds after his death, and not marked their participation in such measures or the sum of the marked shares is not equal to 1, it is believed that shares these people are equal.

4. the identification of the person entitled to receive the funds after the death of saving becomes void, if the person died before the death of saving. In this case, the part that was intended for the deceased, falls in equal shares to the other persons indicated, unless saving makes the participation in any other way.

5. in the absence of persons identified by means of saving on IKE or IKZE fall into decline, except where the contract with IKE or IKZE was concluded with an insurance company. In this case, shall apply mutatis mutandis to article. 831 and 832 of the Act of 23 April 1964 – Civil Code.

Article. 12. [the acts governing the conduct of IKE or IKZE] rules for IKE, or IKZE, as well as the mode and the conditions for the conclusion and termination of the running IKE or IKZE determines: 1) the statutes of the Fund, in the case of an investment fund;

1A) the statutes of the voluntary pension fund, in the case of the voluntary pension fund;

2) rules of conduct of a securities account and monetary account, in the case of operator business brokerage;

3) General conditions of insurance and the insurance capital funds regulations in the case of the insurance undertaking;

4) bank account agreement, in the case of the Bank.


Article. 13. [maximum amount] 1. Payments made on IKE in a calendar year may not exceed an amount equal to three times the average forecast monthly wage in the national economy for the year referred to in the budget law or the law on interim budget or in their projects, if the relevant laws are not enacted.

1a. where the amount determined in the manner referred to in paragraph 1. 1 will be lower than the amount announced in the previous calendar year, the amount of the deposits is IKE announced in the previous calendar year.

2. in the case of IKE carried out within the framework of the life assurance contract of insurance capital fund constraint referred to in paragraph 1. 1, applies to the part of the insurance premium which is a deposit to IKE.

3. If by the end of the calendar year preceding the year in which the payment will be made on IKE, there is no basis, referred to in paragraph 1. 1, to determine the average forecast monthly wage in the national economy, as a basis for determining the amount referred to in paragraph 1. 1, the average monthly wage in the third quarter of the previous year.

4. the competent Minister in charge of social security publish in the official journal of the Republic of Poland "Monitor Polish" to the end of the calendar year preceding the year in which the payment will be made on IKE, by way of notice, the amount referred to in paragraph 1. 1.5. After exceeding the amount specified in the notice referred to in paragraph 1. 4, the financial institution is obliged to transfer the overpaid amount as specified in the contract for the running IKE.

6. the provisions of paragraphs 1 and 2. 1 do not apply to incoming transfer payments.

7. Payments made by the minor on IKE may not exceed the income received by him in the year, with work performed under a contract of employment, and shall not be higher than the amount referred to in paragraph 1. 1. Article. 13A. [Deposit Limit on IKZE in a calendar year] [2] 1. Payments made on IKZE in a calendar year may not exceed an amount corresponding to 1.2 times the average forecast monthly wage in the national economy for the year specified in the budget law or the law on interim budget or in their projects, if the relevant laws are not enacted.

2. where the amount determined in the manner referred to in paragraph 1. 1 will be lower than the amount announced in the previous calendar year, the amount of deposits on the IKZE announced in the previous calendar year.

3. in the case of IKZE carried out in the framework of the life assurance contract of insurance capital fund constraint referred to in paragraph 1. 1, applies to the part of the insurance premium which is a deposit to IKZE.

4. If by the end of the calendar year preceding the year in which the payment will be made on IKZE, there is no basis, referred to in paragraph 1. 1, to determine the average forecast monthly wage in the national economy, as a basis for determining the amount referred to in paragraph 1. 1, the average monthly wage in the third quarter of the previous year.

5. If you exceed the amount specified in the notice referred to in paragraph 1. 8, the financial institution is obliged to transfer the overpaid amount as specified in the contract for the conduct of IKZE.

6. the provision of paragraph 1. 1 does not apply to incoming transfer payments.

7. Payments made by the minor on IKZE may not exceed the income received by him in the year of the work performed under a contract of employment and may not be higher than the amount referred to in paragraph 1. 1.8. The competent Minister in charge of social security publish in the official journal of the Republic of Poland "Monitor Polish" to the end of the calendar year preceding the year in which the payment will be made on IKZE, by way of notice, the amount referred to in paragraph 1. 1. Article. 14. [the liquidation and bankruptcy of financial institutions] 1. In the case of: 1) open financial institutions, 2) bankruptcy or a final dismissal of the application for a declaration of bankruptcy or insolvency proceedings, the relief of the financial institution, if the property is not sufficient to meet the costs of the proceedings, 3) the final decision of the supervisory authority on the withdrawal of an authorisation, or in the case of expiry of the authorization to operate a financial institution leading IKE or IKZE, 4) issue by the financial supervision Commission decision to suspend the activities of the Bank and the establishment of the litigation trust unless it has been previously established, and to the competent court for bankruptcy-this institution, receiverships or bankruptcy trustee shall, within 30 days from the date of the event, notify the saver, subject to article 22. 28.2. The notification referred to in paragraph 1. 1, should also include at least information about: 1) the date on which the space-saving is obliged to provide confirmation of the conclusion of the contract or confirmation of joining the pension scheme entities listed in paragraph 1. 3, in order to make a transfer payment, and 2) effects of failure to the assertions referred to in paragraph 1, within 45 days from the date of receipt of the notification.

3. [3] in order to make the transfer payments space-saving, within 45 days from the date of receipt of the notification referred to in paragraph 1. 1 shall be obliged to enter into an agreement with IKE or IKZE with another financial institution and to provide confirmation of the conclusion of the contract or, in the case of accession to the pension scheme, to provide confirmation of the accession to the pension scheme respectively, the institutions so far leading IKE or IKZE or saving him.

4. In the event of failure of any of the duties referred to in paragraph 1. 3, by saving, if it does not satisfy the conditions for the payment referred to in article 1. 34 para. 1 paragraph 1 or article. 46, or in the article. 34A paragraph. 1, point 1, followed by the return of the appropriations in the liquidation, bankruptcy or the proceedings determining how to carry out the withdrawals guaranteed referred to in the Act of 14 December 1994 on the bank guarantee fund (OJ of 2009 No. 84, item 711 and No. 144, item 1176 and 2010 No 140, item 943 and # 257, poz. 1724) , on the basis of the provisions specific to the data of financial institutions leading IKE or IKZE.

5. If by saving the conditions referred to in paragraph 1. 3, respectively, financial institution, receiverships, bankruptcy trustee or Insurance guarantee fund referred to in the law of 22 May 2003 on insurance mandatory Insurance guarantee fund and the Polish Office of insurers (OJ No 124, item 1152, as amended), in the case of the settlement of claims of the agreements referred to in article 1. 8 paragraph 1. 1, paragraph 3, or the Bank guarantee fund referred to in the Act of 14 December 1994 on the bank guarantee fund, in the case of the settlement of claims of the agreements referred to in article 1. 8 paragraph 1. 1 paragraph 4, shall be required to make payment of the transfer of the appropriations oszczędzającemu in the liquidation, bankruptcy or the proceedings determining how to carry out the withdrawals guaranteed referred to in the Act of 14 December 1994 on the bank guarantee fund for IKE or IKZE indicated in the confirmation of the conclusion of the agreement.

6. After delivery of the confirmation of the conclusion of the contract or confirmation of joining the pension scheme respectively the institution so far leading IKE or IKZE, saving receiverships or bankruptcy trustee shall send, within 14 days, counted from the date of delivery of the confirmation, to: 1) a financial institution with whom the saving has entered into an agreement with IKE or IKZE, or 2) in charge of managing pension within the meaning of the provisions on occupational pensions to which he-saving , hereinafter referred to as "the management"-the information referred to in article 1. 21(1). 2. Article. 15. [Deposit] 1. [4] on IKE or IKZE may be encumbered by a lien. Satisfaction of claims secured by a lien of IKE is treated as a partial refund or reimbursement. Satisfaction of claims secured by a lien with the IKZE is treated as a return.

2. (repealed).

Article. 16. [supervise IKE and IKZE] supervise IKE and IKZE by financial institutions is exercised by the supervisory authority.

Article. 17. [communication of information] 1. Financial institutions are obliged to pass the half-yearly and annual information about carried out IKE or IKZE to the supervisory authority, within a time limit to the end of July for the last half year and by the end of January for the previous year.

2. the supervisory authority shall be obliged to draw up and forward to the Minister competent for social security six-month and annual cumulative information about IKE or IKZE carried out by supervised financial institutions, within a time limit to 31 August for the last half year and until the last day of February for the previous year.


3. the Council of Ministers shall determine, by regulation, the scope of the information referred to in paragraph 1. 1 and 2, and mode of transmission, driven by the need to provide to the Minister competent for social security information necessary to carry out the tasks related to the development of voluntary forms of supplementary retirement income, saving of the universal pension system.

Article. 18. [reservation of names] Only financial institutions leading IKE or IKZE in accordance with the law shall be entitled to determine by themselves the activities or to use in advertising, the terms "individual retirement account" or "individual account retirement security" and "IKE" or "IKZE".



Chapter 2 the marking IKE or IKZE and control system Article. 19. [Recording measures] collected by IKE on saving or IKZE are recorded on the extracted: 1) the entry in the register of participants of an investment fund;

1A) account in the voluntary pension fund;

2) a securities account and monetary account designed to support it in brokerage activities;

3) insurance capital fund account;

4) bank account in the Bank.

Article. 20. [Marking disposal] All orders for saving resources collected for IKE or IKZE should be labelled in a way that allows them to be identified.

Article. 21. [Registration operations and transfer of information] 1. Financial institution that records all operations on IKE, or IKZE, which have been made during the period in which this institution has conducted IKE or IKZE.

2. in the event of a withdrawal request saving transfer to another financial institution or pension plan, so far, the financial institution shall forward the financial institution or the management, along with making a withdrawal, transfer the following information: 1) personal saving;

2) of the date of your first deposit or the date of the first payment of the transfer, depending on which events occurred;

3) total contributions in each calendar year, and the name of the financial institution receiving the payment;

4) with a height of and the dates of transfer payments accepted for IKE or IKZE saving and named a financial institution or the management data and data of the employer leading pension scheme, within the meaning of the provisions on occupational pensions, the making of those payments;

5) of the amount and dates of transfer payments made, and, in the case of the transfer of the securities or funds in the brokerage activities also on the nature and amount of such securities, and named the financial institution or the management data and data of the employer leading pension plan to which the transfer payment is made;

5A) of the amount and dates of partial phrases and named a financial institution making the partial reimbursement;

5B) on the current value of funds from deposits to IKE or IKZE;

6) total contributions of basic, where IKE was saving the transfer payments from the pension scheme.

3. The information referred to in paragraph 1. 2, also include the data provided by all previous financial institutions leading IKE or IKZE-saving.

4. Financial institution, by making the transfer payment funds for IKE or IKZE of the deceased for IKE or IKZE the person entitled or to an occupational pension scheme to which he is entitled, shall transmit to the appropriate financial institution leading IKE or IKZE authorized or managing the information referred to in paragraph 1. 2 paragraph 5 together with the title transfer.

5. The proper Minister of public financies in consultation with the competent Minister on social security shall determine, by regulation, the pattern of the information referred to in paragraph 1. 2, as well as the term and its transfer, taking into account the need to ensure the accuracy of the data transmitted with IKE or IKZE between saving financial institutions or financial institution to the pension scheme.

Article. 22. [disbursement of IKE or IKZE] 1. Financial institution or trustee, by making the payment referred to in article 1. 34 para. 1 section 1, art. 34A paragraph. 1 paragraph 1 or article. 46, shall be required to draw up and pass the information to make a cash or to make payment of the first instalment to the Director of the tax office appropriate for tax cases saving income tax from individuals, 7. day of the month following the month in which the payment.

2. Saving, prior to making a withdrawal, is obliged to inform the financial institution or trustee of the right for the income tax of individuals naczelniku saving the tax office and, in the case when the payment is made for the benefit of saving on IKE-to submit the decision of the authority is likely to grant a right to a pension, if not saving 60. year of life.

3. The information referred to in paragraph 1. 1, includes: 1) the identity of the IKE or IKZE;

2) personal saving;

3) the date of first deposit or the date of acceptance of the first transfer payments, depending on which of these events occurred;

4) sum of deposits in each calendar year;

5) height and date of transfer payments accepted for IKE or IKZE-saving and information about the name of the financial institution or the management data and data of the employer leading pension scheme, making those payments;

5A) the amount and the date of partial phrases and the name of the financial institution making the partial reimbursement;

6) the sum of the contributions of basic, where IKE was saving the transfer payments from the pension scheme;

7) height and date of payment;

8) a copy of the decision of the authority scheme to grant pension rights, if the saving on IKE did not finish 60. year of life.

4. Failure by saving the obligation referred to in paragraph 1. 2, the financial institution shall not make a payment.

5. The proper Minister of public financies in consultation with the competent Minister on social security shall determine, by regulation, the pattern of the information referred to in paragraph 1. 3, as well as the manner of its transmission, taking into account the need to ensure the ability to verify eligibility for saving the tax exemption.



Chapter 3 IKE or IKZE in investment funds Art. 23. [Agreement with IKE or IKZE with multiple investment funds] in the case referred to in article. 8 paragraph 1. 1 paragraph 1 saving may contract with IKE or IKZE with different investment funds managed by the same company investment funds, provided that the total amount donated to the Fund in a calendar year shall not exceed the amounts referred to in article 1. 13 or article. 13A. 24. [Conversion of units of the Fund] Saving can convert units of the Fund in the units of other mutual funds leading IKE or IKZE are managed by the same company.

Article. 25. [the combination of investment funds] 1. In the case of investment funds, the Fund gaining investment fund, in which the space-saving accumulate funds for IKE or IKZE, shall notify the saving, in the form laid down in the contract for the running IKE or IKZE, within 14 days from the date of the call for the occurrence of this event and the number of units allocated to the oszczędzającemu and their values.

2. the notification referred to in paragraph 1. 1, contains the information specified in article 2. 14 paragraph 1. 2 only if the investment fund gaining IKE or IKE leads not saving IKZE or IKZE.

Article. 26. [the application of the provisions of the Act] where the acquisition of investment fund management by other towarzystwo funduszy inwestycyjnych causes the saving will have units written on IKE or IKZE in investment funds managed by different companies of investment funds, shall apply mutatis mutandis to article. 14. Chapter 4 IKE or IKZE in institutions conducting brokerage activities Article. 27. [Placement of funds in securities] 1. The agreements referred to in article 1. 8 paragraph 1. 1 point 2, provide for the placement of funds in securities book-entry in accordance with the provisions of the Act of 29 July 2005 on trading in financial instruments, subject to paragraph 2. 2.2. The agreements referred to in article 1. 8 paragraph 1. 1 paragraph 2 may allow for the possibility, only to reduce investment risk, orders for item non-securities financial instruments referred to in article 1. 2. 1 point 2 (a). (c) and (d) of the Act, referred to in paragraph 1. 1, if their price depends on the price of securities recorded on the IKE or IKZE, saving, and provided that they are traded on a regulated market.

3. In the case referred to in paragraph 1. 2, the agreement should also specify how the entity established brokerage when folding the order is inconsistent with the purpose indicated in paragraph 1. 2.


Article. 28. [responsibilities of the subject established brokerage] 1. In the case of release by the supervisory authority of the decision ordering the transfer of the securities, financial instruments, which are not securities and cash and documents related to securities accounts, other accounts, which are stored such financial instruments and cash accounts to another entity established brokerage, revocation or withdrawal of an authorisation to operate a brokerage, operator of the brokerage business, which transferred these securities , financial instruments and cash, is obliged to maintain the identification of the funds in the IKE or IKZE.

2. The operator of brokerage activities along with making a transfer of funds to the IKE or IKZE referred to in paragraph 1. 1, passes to the operator brokerage activities designated by the supervisory authority of the information referred to in article 1. 21(1). 2.3. The operator of brokerage activities to which they have been carried over on IKE or IKZE referred to in paragraph 1. 1, is obliged, within 14 days from the day of their transfer, call saver for the conclusion of a contract with IKE or IKZE or transfer payments.

4. Space-saving in the case referred to in paragraph 1. 1, is obliged within 45 days from the date of receipt of the call contract with IKE or IKZE with the subject to which they have been transferred its securities, financial instruments, other than in securities and cash, or cash transfer to another financial institution or to an occupational pension scheme to which the saving proceeded.

5. where the operator of business brokerage, to which they have been transferred securities, financial instruments, other than securities and cash and documents related to the conduct of securities accounts, other accounts, which are stored such financial instruments and cash accounts, is not IKE or IKZE, the transfer of these funds to another financial institution is treated as making a transfer payment.

6. In the event of failure by saving time limit referred to in paragraph 1. 4, funds collected for IKE or IKZE shall be repaid.



Chapter 5 IKE or IKZE in an insurance Art. 29. [rules of conduct of IKE in the insurance undertaking] 1. The insurance company may not cover the cost of insurance coverage with part of the insurance premium, which is a deposit for IKE or IKZE.

2. The assets of the insurance capital fund insurance company gets only the costs related to the acquisition or disposal of assets of the Fund, equivalent to the fees incurred on behalf of third parties, the mediation of which the insurance undertaking is obliged to use under separate provisions, and a fee for the insurance capital fund management.

3. After you have made the transfer payment agreement life insurance with the insurance fund, which was IKE, or IKZE, can continue with this agreement on the principles defined therein. To make the transfer payments cannot be grounds for termination by the insurance life assurance contract.

Article. 30. [Transfer Payment to the insurance undertaking], in the case of a transfer payment to the insurance undertaking measures to transfer power in the whole Bill in saving insurance capital fund.

Article. 31. [collection of funds for several funds] where measures for saving IKE or IKZE are stored in more than one insurance fund, insurance undertaking is required to extract information about the total value of all shares held in an insurance, acquired in respect of contributions to the IKE or IKZE.



Chapter 6 IKE or IKZE in the Bank Article. 32. [Keeping IKE or IKZE by the bank] Bank contains the contract with IKE or IKZE in the form of a savings account, in accordance with the principles laid down in the Act of 29 August 1997-right bank, in so far as the provisions of this Act does not provide otherwise.

Article. 33. [Transfer Payment and refund] in the case of a transfer payment, partial refund or return the funds to the IKE or IKZE the bank shall submit the collected savings along with due on pay day, transfer partial reimbursement or refund, interest accrued according to the rules, which would apply in the case of the continuation of the agreement with IKE or IKZE.



Chapter 6a IKE or IKZE in the voluntary pension fund Article. 33A. [applicable to IKE or IKZE in the voluntary pension fund provisions of the Act on the organisation and functioning of the pension funds] to the IKE or IKZE in the voluntary pension fund shall apply the provisions of the Act of 28 August 1997 on the Organization and functioning of the pension funds, in so far as the provisions of this Act does not provide otherwise.



Chapter 7 the payment, transfer payment, partial refund and return the funds to the IKE or IKZE Art. 34. [payment of the funds in the IKE] 1. The payment of the funds in the IKE follows only: 1) at the request of the after saving him 60 years of age, or the acquisition of pension rights and 55 years of age and condition: a) deposit on IKE at least 5 any calendar years or (b)) to more than half the value of the deposit not later than 5 years before the date of the request for saving payment;

2) in the event of the death of saving – at the request of the person entitled.

2. the payment can be, depending on the application, or saving the person entitled, shall be carried out at once or in installments. Payment of one-time, and in the case of payment in instalments, the first instalment, should be, with the exception of the cases referred to in article 1. 14 paragraph 1. 1 paragraphs 1 and 2, made not later than 14 days from the date of: 1) by saving the request for payment;

2) by a person referred to in paragraph 1. 1 paragraph 2, request for payment and submission: a) the death certificate and the document saving stating the identity of the person entitled or b) of a final decision of the Court about the finding of acquisition of inheritance and compatible statement of all the heirs about how to divide the funds by saving or a final order of the Court of the section drop and documents confirming the identity of heirs – unless the saving or authorised persons require payment at a later date.

3. where the investment fund has suspended redeeming units, and the conditions referred to in paragraph 1. 2, payment is made within 14 days from the date of resumption of the buy-back programme units.

4. Saving, which has made cash or payment of the first installment, may not replace the IKE.

5. Saving may not make deposits on IKE, which has made the payment of the first instalment.



Article. 34A. [payment of the funds in the IKZE] 1. The payment of the funds in the IKZE only the: 1) at the request of the saving, when the age of 65 years and provided the deposit on the IKZE at least 5 calendar years;

2) in the event of the death of saving – at the request of the person entitled.

2. the payment can be, depending on the application, or saving the person entitled, shall be carried out at once or in installments.

3. In the case of payment in instalments collected by the saving measures IKZE are paid by financial institutions leading IKZE in accordance with the regulations for the operation of these institutions.

4. the payment in instalments by the following saving funds for at least 10 years. If the payment on IKZE were made by less than 10 years, payment in installments may be spread over a period equal to the period in which the payments were made.

5. the payment of a one-off and the first installment, in the case of payment in instalments, should be, with the exception of the cases referred to in article 1. 14 paragraph 1. 1 paragraphs 1 and 2, made not later than 14 days from the date of: 1) by saving the request for payment, 2) submission by the person entitled, as referred to in paragraph 2. 1 paragraph 2, request for payment and submission: a) the death certificate and the document saving stating the identity of the person entitled or b) of a final decision of the Court about the finding of acquisition of inheritance and compatible statement of all the heirs about how to divide the funds by saving or a final order of the Court of the section drop and documents confirming the identity of heirs – unless the saving or authorised persons require payment at a later date.

6. where the investment fund has suspended redeeming units, and the conditions referred to in paragraph 1. 5, payment is made within 14 days from the date of resumption of the debt relief by the Fund units.

7. Saving, which has made cash or payment of the first installment, cannot again begin savings on IKZE.


8. Saving may not make deposits on the IKZE, if the payment was made the first installment.

Article. 35. [the transfer Payment] 1. Transfer payment is made: 1) financial institution leading IKE or IKZE to another financial institution, that saving has entered into an agreement with IKE or IKZE, or 2) from your financial institution leading IKE to the pension scheme, to which he joined the space-saving, or 3) the pension scheme, in the cases referred to in the provisions of the occupational retirement schemes, to the financial institution with which the saving has entered into an agreement with IKE or 4) from IKE late on saving IKE the person entitled or to an occupational pension scheme to which he is entitled, or 5) with the IKZE of the deceased for saving IKZE of the person entitled.

2. the payment of the transfer shall be made on the basis of available or saving the person entitled after the conclusion of the agreement with IKE or IKZE from another financial institution or after joining the pension scheme and presentation of the institution carrying out the transfer payments accordingly confirm the conclusion of the contract or confirmation of the accession to the pension scheme.

3. In the case of payment transfer from IKE to the pension scheme transfer payment is made on account of the pension scheme.

4. Except in cases referred to in article 1. 14 paragraph 1. 1 paragraphs 1 and 2, payment of the transfer should be made not later than 14 days from the date of: 1) submission of a withdrawal request the transfer by either saving 2) presentation by the persons entitled referred to in article documents. 34 para. 2 paragraph 2 or article. 34A paragraph. 5 paragraph 2 and to the transfer of a withdrawal request – provided that there are not several local to suspend the buy-back programme units laid down in the legislation on investment funds.

5. As soon as the transfer of funds, in accordance with paragraph 1. 2, the agreement with IKE or IKZE concluded with a financial institution carrying out the transfer payment will be terminated, with the exception of the case when saving shall pay transfer part of the funds in the IKE or IKZE between the investment funds managed by the same company.

Article. 36. [subject of transfer payments] 1. Subject to the payment of a transfer can only be all the funds in the IKE or IKZE, with the exception of the case when saving shall pay transfer between the investment funds managed by the same company, and the cases referred to in article 1. 14 paragraph 1. 1 paragraphs 1 and 2.

2. any of the persons entitled to the funds: 1) IKE the deceased may choose to pay the transfer into your pension scheme or IKE to which only joined the whole of its resources;

2) on the IKZE of the deceased may choose to pay all transfer of its funds solely on their IKZE.

Article. 37. [refund on IKE or IKZE] 1. Return the funds in the IKE or IKZE occurs in the event of termination of the contract with IKE or IKZE by any of the parties, unless there are grounds for withdrawal or transfer payments.

1a. the Saving may apply for a partial refund, provided that these measures came from deposits to IKE.

2. On a par with the return, including for taxation purposes, treats to leave the funds in the IKE or IKZE, saving account if the agreement with IKE or IKZE has expired, and there are no grounds for withdrawal or transfer payments.

3. in the case when IKE was adopted transfer payment saving on the pension scheme, the financial institution before the return, within 7 days from the date of deposit by the notice, saving passes to the bank account indicated by the social insurance the amount of 30% of the sum of the basic contributions paid into the pension scheme.

4. the amount referred to in paragraph 1. 3, is the income the social insurance fund.

5. notice of the amount referred to in paragraph 1. 3, 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 (Journal of laws No. 137, item 887., as amended. 6)), as a contribution to the pension payable for the month in which the amount has been transferred to the social insurance.

6. 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 on the financial institutions and saving, administered by a financial institution on the payment document, through which passed the amount referred to in paragraph 1. 3;

2) the manner and mode conversion of the amount referred to in paragraph 1. 3, on the basis of the dimension.

7. The financial institution, in the case of termination of the agreement with IKE by either party, shall instruct that saving recovered shall be subject to the measures on IKE, less tax and, in the case referred to in paragraph 1. 3, also about the amount of 30% of the sum of the basic contributions paid into the pension scheme. In addition, the financial institution making the termination of the contract, informs about the possibility of saving payment transfer.

8. In the event of termination of the agreement with IKE by saving it is obliged to make a statement about hearing the consequences of return referred to in paragraph 1. 7.9. (repealed).

10. return of the funds in the IKE or IKZE should take place before the expiry of the termination of the contract.

11. Partial reimbursement within 30 days from the date of deposit by the application saving.

Article. 38. [a form of payment and refund] 1. Withdrawal, transfer payment, partial refund and return the funds to the IKE or IKZE are made in the form of cash.

2. The provisions of paragraph 1. 1 does not apply to stored on IKE or IKZE securities: 1) in the case of a transfer payment, from one business entity to another entity brokerage activities leading such activity;

2) weight-bearing lien, in the case of their transfer to the creditor entitled to satisfy by transfer of title subject to the lien;

3) that are no longer subject to listing on a regulated market or of their quotes are suspended for at least 30 days.

Article. 39. [the contractual term payment] 1. The agreement with a financial institution may establish a time limit of not more than 12 months from the date of the conclusion of the agreement, in which to make payments, transfer payments or the return is associated with the need to pay for the additional fee saving financial institution shall specify in the contract.

2. in the case when saving shall pay, transfer payments or the return before the expiry of the time limit referred to in paragraph 1. 1, the financial institution has the right to levy additional fees to be paid, transferred or return the funds to the IKE or IKZE.

3. After the expiry of the period referred to in paragraph 1. 1, the entity conducting the business brokerage, transfer payment funds for IKE or IKZE, may charge a fee in respect of transfer of securities, financial instruments, which are not securities and cash, but not higher than the fee of that entity by the national securities depository S.A., specified in the regulations referred to in article 1. 50 of the Act of 29 July 2005 on trading in financial instruments.

4. The provisions of paragraphs 2 and 3. 1 shall not apply in the case of conversion.



Chapter 8 penal legislation Article. 40. [criminal liability for failure to comply with the provisions of the Act] 1. Who, without being entitled to do so, uses to determine your business or advertising expressions "individual retirement account" or "individual pension account" or "IKE" shortcut or "IKZE", is subject to a fine 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, or the interest of another natural person, legal person or organizational unit without legal personality.



Chapter 9 changes to the existing Article. 41. [law on inheritance tax and gift tax] Act of 28 July 1983 on inheritance tax and gift tax (Journal of laws of 1997, no. 16, item 89, as amended. 7)) article. 3 in point 5 of the period is replaced by a comma and the following paragraph 6 is added: "6) the acquisition by way of a drop in funds to an individual retirement account.".

Article. 42. [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. 8)) is amended as follows: 1) article. 21 in paragraph 1. 1 after paragraph 58 the following point 58a is added as follows: "58a) revenue from savings to an individual retirement account, individual retirement accounts, rules, within the meaning of the obtained in connection with: a) the collection and payment of funds by saving, b) withdrawal made on behalf of the persons entitled to these measures after the death of saving, c) the payment of a transfer


-the exemption does not apply where the saving accumulate savings on more than one individual retirement account, unless these rules provide for such a possibility, "2) article. 30: a) in paragraphs 1 and 2. 1 after paragraph 7 the following point 7a is inserted: ' 7a) for savings on more than one individual retirement account, individual retirement accounts, rules, within the meaning of the-in the amount of 75% of earned income for each individual retirement account, ", b) after paragraph 1. 3 the following paragraph. 3A is inserted: ' 3a. The income referred to in paragraph 1. 1 paragraph 7a, is the difference between the amount equal to the value of the funds in the individual retirement account and the sum of the individual retirement account. Income not shall be reduced by the loss of the cash equity and property rights incurred in the tax year and in previous years. "

3) article. 30A: a) in paragraphs 1 and 2. 1 in paragraph 9 the period replaced by a comma and the following paragraph 10 is added: ' 10) from the income of an individual retirement account the saving in respect of refund within the meaning of the provisions on individual retirement accounts, the funds in this account. ", b) after paragraph 1. 7 the following paragraphs. 8 is added: "8. The income referred to in paragraph 1. 1 paragraph 10, article 12 shall apply. 30 paragraph. 3A. ".

Article. 43. [law on publicly traded securities] in the Act of 21 August 1997-law on publicly traded securities (Journal of laws of 2002 No. 49, item 447, as amended – 9)) is amended as follows: 1) article. 31 in paragraph 1. 1 in paragraph 9 of the period at the end is replaced by a comma and the following paragraph 10 is added: ' 10) taking steps of fact and law related Club investor referred to in article 2. 34B, based on the contract. "

2) after article. 34A is added to article. 34B shall be inserted: ' Article. 34B. 1. Individuals having full legal capacity may, on the basis of a contract concluded in writing under pain of nullity, to associate in clubs. In one club investor may be associated not less than 3 and not more than 20 people.

2. The agreement referred to in paragraph 1. 1, the investor's Club members undertake to: 1) joint action in order to gain knowledge about the principles of investing in the securities market, in particular through joint investment in publicly traded securities, 2) participate in other clubs, 3) niezaciągania in connection with the activities of the investor's Club commitments with a total value in excess of the value of the assets accumulated in the run for the Club investor securities accounts and cash accounts for their support.

3. Each member of the Club of the investor shall have the right within 1 calendar year, on the cash accounts for handling securities accounts maintained for this Club, cash totalling not more than 20 000 zł.

4. the investor's Club or its members are not entrepreneurs within the meaning of the Act of 19 November 1999-Business Law (Journal of laws No. 101, item 1178, as amended. 10)).

5. The agreement referred to in paragraph 1. 1, the provisions of art. 860-864, art. 865 § 1 and article. 866-875 of the civil code, unless the provisions of paragraph 1. 1-4 does not provide otherwise. ".

Article. 44. [tax] Act of 29 August 1997 – tax (Journal of laws No. 137, item 926, as amended. 11)) is amended as follows: 1) article. 182 § 2 shall be replaced by the following: "§ 2. The provisions of paragraph 1 shall apply mutatis mutandis to insurance, investment funds and banks conducting brokerage activities, to the extent carried out of individual retirement accounts, as well as brokerage houses. "

2) article. 275 § 3 shall be replaced by the following: "§ 3. Provision in § 2 shall also apply to insurance companies and investment funds, in terms of ongoing individual retirement accounts, and brokerage houses, banks conducting brokerage activities and investment funds societies. ".

Article. 45. [Act on the Polish National Bank] in the law of 29 August 1997 on the Polish National Bank (Journal of laws No. 140, item 938, as amended – 12)) article. 38 paragraph 2. 2 shall be replaced by the following: "2. the compulsory Reserve banks is expressed in the Golden part of the cash in gold and foreign currencies collected in bank accounts, funds obtained from the sale of securities, with the exception of mortgage-backed securities with a maturity period exceeding five years, and mortgage bonds at the redemption period over five years, and other measures adopted by the bank repayable, except for measures adopted from another National Bank as well as the measures adopted from a foreign bank on the basis of contracts concluded before the date of entry into force of the Act or the means obtained from abroad for at least 2 years and the measures taken on the basis of agreements on the conduct of individual retirement accounts within the meaning of the provisions on individual retirement accounts. ".



Section 10 transitional and final provisions Article. 46. [withdrawal of funds to individual groups of people] payment of the funds in the IKE: 1)-born 31 December 1945 on request after saving condition: a) deposit on IKE at least 3 any calendar years or (b)) to more than half the value of the deposit not later than 3 years before the date of the request for saving payment;

2)-born in the period between 1 January 1946 and 31 December 1948. on request after saving him 60 years of age or the acquisition of a previous pension rights and condition: a) deposit on IKE at least 4 any calendar years or (b)) to more than half the value of the deposit not later than four years before the date of the request for saving the payment.

Article. 47. [the application of the provisions of the Act] Recipe article. 37 paragraph 2. 3 apply to the fundamental contributions paid to pension scheme after the date of entry into force of the Act of 20 April 2004 on occupational pensions (Journal of laws No. 116, poz. 1207).

Article. 48. [Release announcement] the notice referred to in article 2. 13 paragraph 1. 4, the competent minister in charge of social security will release for the first time no later than 15 days before the date of entry into force of the Act.

Article. 49. [entry into force] [5] this Act shall enter into force on 1 September 2004, with the exception of article. 13 paragraph 1. 4 and art. 48, which shall enter into force on the date of the notice.



 

 

1) Changes the consolidated text of the said Act were announced in the journal of laws of 2002 No. 240. 2055, 2003 No. 50, item. 424, no. 84, item. 774, No 124, item. 1151, # 170, item. 1651 and No. 223, item. 2216 and 2004 No. 64, item. 594, no. 91, item. 871 and # 96, item. 959.2) amendments to the consolidated text of the said Act were announced in the journal of laws of 2002 No. 126, poz. 1070, no. 141, item. 1178, No 144, item. 1208, No 153, item. 1271, no. 169, item. 1385 and 1387 and # 241. 2074, 2003 No. 50, item. 424, no. 60, item. 535, no. 65, item. 594, No 228, item. 2260 and # 229, item. 2276 and of 2004 No. 64, item. 594, # 68, item. 623, no. 91, item. 870 and No. 96, item. 959.3) a change in the said 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. 959.4) changes to the said Act were announced in the journal of laws of 2003 No. 217. 2125 and of 2004 No. 91, item. 870 and 871 and # 96, item. 959.5) amendments to the said Act were announced in the journal of laws of 2000 No. 60, item. 703 and # 62, poz. 717, 2001 # 11. 82 and No. 106, item. 1149, 2002, no. 41, item. 365, no. 74, item. 676, no. 89, item. 804, no. 141, item. 1178 and # 213. 1803, 2003 No. 84, item. 774, Nr 137, poz. 1302 and No. 162, item. 1569 and 2004 No 29, item. 257, # 68, item. 623, no. 93, item. 894 and # 97, poz. 963.


6) amendments to 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. 1001.7) amendments to the consolidated text of the said Act were announced in the journal of laws of 1997, no. 137, item. 926 and No. 139, item. 932, 2000 No. 22, item. 270 and No. 120, item. 1268, 2001 # 8, item. 64, of 2002, no. 200, item. 1681 and 2003 # 137, poz. 1302.8) a change in 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. 1203.9) changes to the consolidated text of the said Act were announced in the journal of laws of 2002 No. 240. 2055, 2003 No. 50, item. 424, no. 84, item. 774, No 124, item. 1151, # 170, item. 1651 and No. 223, item. 2216 and 2004 No. 64, item. 594, no. 91, item. 871 and # 96, item. 959.10) changes to the said Act were announced in the journal of laws of 2000 No. 86, item. 958 and # 114, poz. 1193, 2001 No 49, item. 509, no. 67, item. 679, no. 102, item. 1115 and # 147, item. 1643, 2002 No 1, item. 2, no. 115, item. 995 and # 130, poz. 1112, 2003 No. 86, item. 789, no. 128, item. 1176 and # 217. 2125 and of 2004 No. 54, item. 535 and # 91, poz. 870.11) a change in the said Act were announced in the journal of laws of 1997, no. 160, item. 1083, 1998, no. 106, item. 668, 1999 # 11. 95 and No 92, POS. 1062, 2000 No. 94, item. 1037, Nr 116, poz. 1216, no. 120, item. 1268 and # 122, item. 1315, 2001 No 16, poz. 166, no. 39, item. 459, no. 42, item. 475, no. 110, item. 1189, no. 125, item. 1368 and # 130, poz. 1452, 2002, no. 89, item. 804, # 113, item. 984, No 153, item. 1271 and # 169, item. 1387, 2003 No 130, poz. 1188, Nr 137, poz. 1302, no. 170, item. 1660 and No 228, item. 2255 and 2256 and 2004 No 29, item. 257, Nr 64, poz. 593, no. 68, item. 623, no. 91, item. 868 and # 93, item. 894.12) changes to the said Act were announced in the journal of laws of 1998, no. 160, item. 1063, 2000 No 53, item. 648, Nr 62, poz. 718 and No. 119, item. 1252, 2001 # 8, item. 64, no. 110, item. 1189 and # 154, poz. 1784 and 1800, 2002 # 126, poz. 1070 and No. 141, item. 1178 and 2003 No. 65, item. 594, Nr 137, poz. 1303 No. 209, item. 2035 and No 228, item. 2260. [1] the title of the Act in the version established by art. 12 paragraph 1 of the law of 25 March 2011, amending certain laws related to the operation of the social security system (OJ # 75, item. 398). the change entered into force on 1 January 2012.

[2] Article. 13A is added to be fixed by the article. 8 paragraph 1 of the law of 6 December 2013 on amendments to certain laws in connection with the determination of the principles of payment of pension funds in open pension funds (OJ. 1717). The change came into force January 15, 2014.

[3] Article. 14 paragraph 1. 3 in the version established by art. 8 paragraph 2 of the Act of 6 December 2013 on amendments to certain laws in connection with the determination of the principles of payment of pension funds in open pension funds (OJ. 1717). The change came into force January 15, 2014.

[4] Article. 15 paragraph 1. 1 in the version established by art. 8, paragraph 3 of the Act of 6 December 2013, amending certain laws in connection with the determination of the principles of payment of pension funds in open pension funds (OJ. 1717). The change came into force January 15, 2014.

[5] Article. 13 paragraph 1. 4 and art. 48 shall come into force on May 24, 2004.

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