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Regulation Of The Council Of Ministers Of 20 December 2004 On The Detailed How To Determine The Base Dimension Of The Health Insurance Premiums For Farmers, Their Household And Retirement Pension Agricultural, As Well As The Terms And Mode And

Original Language Title: ROZPORZĄDZENIE RADY MINISTRÓW z dnia 20 grudnia 2004 r. w sprawie szczegółowego sposobu ustalania podstawy wymiaru składek na ubezpieczenie zdrowotne rolników, ich domowników oraz osób pobierających emeryturę lub rentę rolniczą, a także terminów i trybu i

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COUNCIL OF MINISTERS REGULATION

of 20 December 2004

on the detailed way to determine the basis for the assessment of the health insurance premiums for farmers, their household and retirement or agricultural pension, as well as the time limits and mode of payment of their contribution

On the basis of art. 81 (1) 11 of the Act of 27 August 2004. on health care services financed from public funds (Dz. U. Nr. 210, pos. 2135) the following shall be managed:

§ 1. 1. The exchange rate for the health insurance of farmers engaged in agricultural activities shall be carried out in each calendar month on the basis of the records held by the Agricultural Social Insurance Fund, hereinafter referred to as "KRUS", to be updated on the basis of a declaration made by the farmer on the size of the agricultural holding.

2. The exchange of contributions to the health insurance of farmers operating in the scope of the special agricultural production departments within the meaning of the provisions of the Act of 20 December 1990. o social insurance of farmers (Dz. U. 1998 r. No. 7, pos. 25, of late. 1. 1) ), hereinafter referred to as "special departments", shall be made on the basis of the records held by the KRUS, on the basis of a declaration by the farmer of the type of activity carried out and of the expected income from the activities carried out in the field. special departments. The statement shall be accompanied by a copy of the decision of the Head of the IRS issued on the basis of a declaration of the types and sizes of the intended production or of the amount of the expected income in the following year.

3. The amount of the income referred to in the statement must be in accordance with the amount determined in the decision of the chief of the tax office referred to in the paragraph. 2. Where the amount stated in the statement is lower than the income fixed in the decision of the Head of the Tax Office, the basis of the contribution dimension constitutes the income determined in the decision of the Head of the Tax Office.

4. The basis for the assessment of contributions shall be 1/12 shown in the statement of income, subject to paragraph. 9 and 10.

5. Where the basis for the assessment of contributions determined on the basis of the decision of the Head of the Tax Office is lower than the nursing benefit entitled under the provisions on family benefits or activities are not subject to taxation income tax on natural persons, the basis of the contribution rate is the amount of the nursing allowance in force on the first day of the month for which the contributions are made.

6. Statement on the amount of income referred to in paragraph. 2, the farmer shall be obliged to submit by 31 January each year.

7. In the case of non-submission of a statement of the amount of income within the period referred to in paragraph. 6, the contributions for the month of January and the following months before the month in which the declaration was made shall be determined from the rate of contribution in force in December of the year in force, subject to paragraph 1, in force in December of the year in which the contributions were made. 5.

8. Where the declaration referred to in paragraph is made. 2, it is not possible due to the inconvenience by the tax office of the decision of the Chief Tax Office, referred to in the paragraph. 2, the farmer shall calculate and report the amount of the income on the basis of the data contained in the declaration of the types and sizes of the intended production, reported to the treasury in the year preceding the tax year.

9. In the event of commencating the activity of special departments subject to income tax on natural persons during the year the farmer is obliged to make a statement of income within 14 days from the day of receipt the decision of the Head of the Tax Office referred to in the paragraph. 2. The basis for the calculation of the contribution shall be the amount which is the ratio of income fixed in the decision of the tax office and the number of months by which the special departments will be carried out in the given tax year. To determine the basis for the assessment of contributions 5 shall apply.

10. In the event of commencating the activity of special departments not subject to personal income tax during the year the statement of the amount of the expected income shall be submitted within 14 days from the date of start of business. To determine the basis for the assessment of contributions 5 shall apply mutatis mutandis.

11. In the case of submission of the declaration referred to in paragraph. 2, after the deadline, the contribution for conducting the special departments is taken from the first day of the month in which the statement was made.

§ 2. 1. The farmer, for whom the basis for the assessment of the contributions to health insurance is the declared basis of the contribution assessment referred to in art. 80 par. 2 of the Act of 27 August 2004. on health care services financed from public funds, it is obligatory to calculate the amount of contributions due and, without prior notice, to pay monthly contributions within a period of up to 15. on the following month.

2. The contributions of the contributions referred to in paragraph 1. 1, shall be carried out on the bank account indicated by KRUS.

§ 3. The farmer referred to in Paragraph 2 (2) of the 1, is obliged to mark payment documents individually established for him by KRUS the number of the health insurance and placing the content unambiguously describing the title of the deposit. The contributions thus determined shall be included in the payment of claims for health insurance premiums in accordance with the farmer's disposition, subject to § 9.

§ 4. The calculation of the basis for the contributions of persons for which the monthly contribution to health insurance is based on the amount of the nursing benefit shall be based on the amount of the benefit in force at the first the day of the calendar month for which this dimension is made.

§ 5. 1. The contribution provided for persons engaged in agricultural activities to the common account shall be subject to the meeting on the individual accounts of those persons in proportion to their share in the joint ownership or co-ownership of the agricultural holding. In the absence of a determination of the size of the shares in co-ownership or co-ownership of the holding, they shall be deemed to be equal.

2. For spouses, the records of the contribution shall be recorded in equal parts.

3. The provisions of the paragraph. 1 and 2 do not apply to insured persons who declare separately the amount of income from special departments.

§ 6. 1. The contribution shall be calculated from the amount of the pension for the current month and the compensatory payment for the previous period.

2. The contribution to health insurance from pensions and pensions paid once a quarter shall be discharged in full within the period up to 15. on the day of the month following the month in which the benefit was paid.

§ 7. 1. Insured is obliged to notify the KRUS about changes affecting the subject of insurance and the amount of the contributions within 14 days from the date of the occurrence of these changes.

2. The amount of the contribution, taking into account the changes referred to in paragraph 2. 1, shall apply from the following calendar month after the month in which the changes were notified.

3. The provisions of the paragraph. 1 and 2 do not concern the change in the amount of the declared amount of income from special departments during the tax year.

4. The provisions of the paragraph. 2 shall not apply to cases in which, during the course of the insurance, special departments have been notified. The contribution from the declared income from the notified special departments shall be collected from the month in which the declaration is made, subject to paragraph 1 (1) (b) of the basic regulation. 5.

§ 8. The amounts of the health insurance contributions due shall be rounded up to the full zlotys upwards if the end is equal to or higher than 0,50 zloty, or downwards if it is less than 0,50 zloty.

§ 9. 1. If the payment of the contribution to the health insurance has been made after the date, the farmer referred to in § 2 par. 1, the payment of the payment shall also take into account the interest on arrears calculated in the amount and according to the rules laid down in the Act of 29 August 1997. -Tax Ordinance (Dz. U. Nr. 137, pos. 926, with late. 1. 2) ).

2. If the payment referred to in paragraph 1, does not take into account the default interest, despite its due date, the KRUS shall include the payment made in proportion to the payment of the amount of the outstanding contributions and the amount of interest on arrears, in so far as the amount of the arrears on the date of payment remains the amount of arrears. contributions to the amount of interest on arrears.

§ 10. 1. The payment made by the treasury or the court chamber in the framework of the conducted forcient investigation of the receivables shall be settled on the payment of the receivables covered by the given executive title.

2. The payment to be covered by a given executive title shall be settled in the first order of the cost of admonition if, in accordance with the provisions on enforcement proceedings in the administration or enforcement of the court, there was an obligation to issue it, and the remaining amount is settled on the payment of the contributions due and the interest accruing on arrears.

§ 11. This Regulation shall enter into force on 1 January 2005. 3)

President of the Council of Ministers: M. Belka

1) Amendments to the text of the single law have been announced in the Dz. U. 1998 r. No. 106, pos. 668 i Nr 117, poz. 756, 1999 Nr 60, poz. 636, of 2000 Nr 45, poz. 531, 2001 Nr 73, pos. 764, 2002 Nr 113, pos. 984, 2003 Nr 45, poz. 391, Nr 228, pos. 2255 and No. 229, pos. 2273 and 2004 Nr 91, pos. 873, Nr 146, poz. 1546 i Nr 236, poz. 2355.

2) The amendments to the said Act were announced in Dz. U. 1997 r. Nr 160, pos. 1083, of 1998 No. 106, pos. 668, 1999 No 11, pos. 95 and No. 92, pos. 1062, of 2000 Nr 94, pos. 1037, Nr 116, poz. 1216, Nr 120, poz. 1268 i Nr 122, poz. 1315, 2001 No 16, pos. 166, Nr 39, pos. 459, Nr 42, poz. 475, Nr 110, poz. 1189, Nr 125, pos. 1368 i Nr 130, poz. 1452, of 2002 Nr 89, pos. 804, No 113, pos. 984, No. 153, pos. 1271 and No. 169, pos. 1387, 2003 Nr 130, pos. 1188, Nr 137, pos. 1302, Nr 170, poz. 1660 and Nr 228, pos. 2255 and 2256 and 2004 Nr 29, pos. 257, No 64, pos. 593, Nr 68, poz. 623, Nr 91, poz. 868, Nr 93, poz. 894, Nr 116, poz. 1205, No 122, pos. 1288, Nr 123, pos. 1291, Nr 146, poz. 1546, Nr 162, pos. 1692 and No. 173, pos. 1808.

3) This Regulation was preceded by the Regulation of the Council of Ministers of 13 May 2003. on the detailed way to determine the basis for the assessment of the health insurance contributions of farmers, their household members and those who marry or to the agricultural pension, as well as the time-limits and the mode of payment of their pension (Dz. U. Nr 93, pos. 862), which is repealed with effect from 31 December 2004. based on art. 247 of the Act of 27 August 2004. on health care services financed from public funds (Dz. U. Nr. 210, pos. 2135).