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Regulation Of The Council Of Ministers Of 1 April 1985 On Detailed Rules For Determining The Calculation Basis Of Pensions

Original Language Title: ROZPORZĄDZENIE RADY MINISTRÓW z dnia 1 kwietnia 1985 r. w sprawie szczegółowych zasad ustalania podstawy wymiaru emerytur i rent

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COUNCIL OF MINISTERS REGULATION

of 1 April 1985

on the detailed rules for setting the basis for the assessment of pensions

On the basis of art. 22 par. 1 points 1-3 and 5 of the Act of 14 December 1982. o the pension provision of workers and their families (Dz. U. Nr 40, pos. 267, of 1984 Nr 52, pos. 268 and 270 and 1986 No. 1, pos. 1. the following shall be managed:

Chapter 1

General provisions

§ 1. [ Retirement and pensions basis] The pension scheme, hereinafter referred to as "the basis of the dimension", shall be determined by the remuneration for the work of the employment relationship, taking into account the remuneration paid instead of the social security benefits paid in respect of the disease and maternity.

§ 2. When determining the period of the last four calendar quarters or the following 3 calendar years, the remuneration of which shall be used to calculate the basis of the dimension, taking into account § 9 (1) (a) of the basic 1, the following quarters or calendar years shall be adopted immediately after each other, for example in some of those quarters or years, or in part thereof, the worker has not been remunerated or has not been employed.

§ 3. 1. If, during the period from which the salary is to be calculated for the calculation of the base of the dimension, the employee has collected the sickness benefit, the basis of the dimension shall be determined by taking account of the mouth. 2.

2. If the employee has collected the sickness benefit for part of the month, the remuneration paid for that month, supplemented by the amount of the allowance shall be taken to determine the basis of the assessment. If the employee has collected only the sickness benefit during the calendar month, the amount of the sickness benefit for that month shall be used to determine the basis for the assessment.

3. The provisions of the paragraph. 1 and 2 shall apply mutatis mutandis in the event of the collection of maternity, care and rehabilitation allowance.

4. In the event of an employee's collection of the compensatory allowance, the compensatory allowance or the compensatory allowance during the period for which the remuneration was accepted to determine the basis of the dimension, the remuneration paid for the months in question shall be supplemented by the amount of those payments. benefits.

Chapter 2

Components of remuneration

§ 4. [ Establish a dimension base] 1. The determination of the basis of the dimension for employees of socially-sociable work establishments shall not be accepted as remuneration in cash and in kind for the performance of work in the course of employment, from which there is no obligation to pay contributions for social security, taking into account the mouth. 2-5.

2. In determining whether there is an obligation to pay social security contributions from certain components of remuneration, the provisions in force during the period from which the remuneration is taken into account on the basis of the dimension shall apply.

(3) The assessment of the base of the dimension shall also be accepted in respect of the amount covered by the obligation to pay social security contributions, except that the fees paid during the period during which the obligation does not exist shall be accepted at the level of the which would then be used to calculate the basis of the dimension.

4. Compensation paid to an employee next to the salary or social security benefits shall be counted against the remuneration (allowances) admitted to the base of the dimension.

5. Equateness of the foreign exchange allowance paid up to 31 December 1990. next to the remuneration on the basis of Resolution No. 60 of the Council of Ministers of 25 February 1972. on the harmonisation of the amount and the rules for the application of the foreign exchange allowance for the crew members of the Polish maritime commercial vessels in international shipping and by sea-fishing vessels-at the rate specified in this resolution, converted by course the currencies in force at the date of payment of this Appendix shall be added to the remuneration of the base of the dimension.

§ 5. 1. The remuneration of the value of benefits in kind shall be determined in the amount of the cash equivalent established by the relevant trade regulations or the budget standards, in the absence thereof, on the basis of the retail prices of the articles covering benefits in kind, and where the benefits in kind are agricultural products, in accordance with the cultivation prices of agricultural products, from the periods during which the remuneration is to be taken to the base of the dimension.

2. The annual value of the use of the parcel by the teachers shall be determined by the equivalent of 2 q of rye at the prices applicable during the period from which the remuneration shall be taken to the base of the dimension, per 1 hectare of the parcel used.

3. Remuneration covering the value of benefits in kind (paragraph. 1. account shall be taken of:

1) in full amount, if the employee has taken them completely in kind free of charge,

(2) in the amount corresponding to the part of the benefit in kind collected free of charge.

4. In determining the basis of the dimension, the part of the remuneration in kind or its equivalent, to which the pensioner (the pensioner) remains the right after receiving a pension or a pension, shall not be taken into account.

§ 6. The components of remuneration collected at intervals of more than one month shall be calculated on a monthly basis and shall be adjusted to the remuneration of those months of employment for which the remuneration is due. If it is not possible to determine the period for which the components of remuneration have been paid, they shall be added to the remuneration for the month in which they are paid.

§ 7. 1. The calculation of the pension base for workers employed in non-socialised employment establishments or by natural persons shall be accepted by the components of the remuneration for which the social contributions have been fixed.

2. Paragraph Recipe 1 shall also apply to Polish nationals employed in foreign diplomatic representations, consular offices, foreign missions, special missions or international institutions operating in the Polish People's Republic.

Chapter 3

Detailed rules for the calculation of the basis

§ 8. [ Reduction of remuneration in connection with military service] To determine the basis of the assessment, remuneration shall be taken as to the amount in which it has been paid, but in the event of an employee's collection of a salary reduced in connection with the operation of the active military service or a replacement of the obligation of substitute duty This service, to determine the basis of the dimension, is to be paid in full.

§ 9. 1. If an invalidity pension is required from an employment worker of up to 4 years, to determine the basis of the invalidity pension, for the first time, at the request of the person concerned, the pension shall be calculated as the following shall be adopted:

(1) the remuneration paid for the following three calendar years in the last 12 calendar years, counting backwards from the year in which the application for an annuity was requested,

2. the remuneration paid for the following two calendar years in the last 12 calendar years, counting backwards from the year in which the application for the pension was applied,-if the employee did not fully work 3 years as referred to in point 1,

3. remuneration paid for the period:

(a) one calendar year in the last 12 calendar years, counting backwards from the year in which the application for an annuity has been notified, or

(b) the last four calendar quarters, counting backwards from the quarter in which the application for an annuity was requested

-if the employee did not work fully 2 years, as referred to in point 2,

(4) the remuneration paid for the period of all the calendar quarters worked during the last four calendar quarters, counting back from the quarter in which the application for the pension was notified-if the employee did not fully work, of the Referred to in point 3,

5) the remuneration that an employee would have received if he had worked for the full quarter preceding the quarter in which he applied for an annuity-if the employee did not work even one full quarter during the period referred to in point 4, and if he worked only in the quarter in which the annuity was requested, the remuneration that it would have received during that quarter.

2. The remuneration referred to in paragraph 2. 1 point 5, shall be considered to:

(1) three times the remuneration specified in the contract of employment or in another act on which the employment relationship is based, if that remuneration was fixed at a fixed monthly amount, or

2) the remuneration calculated by dividing the remuneration achieved in the quarter by the number of days worked and multiplying by the number of working days falling in that quarter.

3. The provisions of the paragraph. 1 and 2 shall apply mutatis mutandis to the worker from whom the invalidity pension is to be granted a 5-year period of employment (including equivalent and advance periods) if, in the course of the last 12 calendar years, counting backwards from one year, the worker is to be employed in the same period of employment, in which the application for an allowance is made, has not worked 3 calendar years solely because of active military service or the fulfilment of a surrogate duty of that service or the use of parental leave.

4. The provisions of the paragraph. 1-3 shall apply mutatis mutandis in determining the basis of the survivor's pension after the deceased worker.

.5. If, in the course of the last 12 calendar years, from the year in which the application for a pension is applied for, the staff member concerned has not reached a salary or has been remunerated for less than 3 consecutive calendar years, to be determined the basis for the assessment of the pension, invalidity and survivor's pension-in other cases than those referred to in the paragraph. 1-3-at the request of the person concerned, shall be taken to be paid for the period of three consecutive calendar years in part or in whole earlier than in the last 12 years, if the staff member submits the documents stating that they are the amount of remuneration during that period.

6. If the basis of the pension or pension cannot be determined within the meaning of the rules laid down in the Act of 14 December 1982. o the pension provision of workers and their families (Dz. U. Nr 40, pos. 267, of 1984 Nr 52, pos. 268 and 270, of 1986. No. 1, pos. 1, of 1989. Nr 35, pos. 190 and 192 and 1990. Nr 10, pos. 58 and 61, Nr 36, poz. 206 and No. 66, pos. 390) and in the mouth. 1-5-a pension shall be granted in the amount of the lowest benefit.

§ 10. If, during the period from which the salary is accepted to determine the basis of the dimension, the employee was employed abroad, the basis of the dimension shall be taken as the periods of such employment:

(1) the amounts for which the contribution to social security in the country is paid for those periods, or

2) [ 1] where the period of employment abroad falls before 1 January 1991. -the amount of the remuneration for those periods of an employee employed in the country in the same or similar nature as that in which the worker was employed prior to his or her departure abroad.

§ 11. 1. To establish the basis of the dimension for employees aimed at work abroad in the Polish diplomatic representations and consular offices shall be accepted for each month of this employment falling before 1 January 1991. the lump sums fixed in the manner set out in the paragraph. 2.

2. The flat-rate amounts referred to in paragraph 2. 1, shall be determined in accordance with the grade of the staff member due to his position in the Polish diplomatic representations and consular posts in relation to the remuneration of the Director's position at that time In the ministries and central offices, including the basic salary, the functional allowance and the appendix for multiannual work at government offices in the dimension of 20 years ' work, using the following scale percentage:

Serialization Group

% Paid by General Manager

AND

100

II

85

III

75

IV

70

V

60

VI

55

VII

50

VIII

45

IX

40

3. The provisions of the paragraph. 1 and 2 shall also apply to other servants working abroad who, as a result of this work, have received remuneration on the basis of the provisions on the remuneration of the employees referred to in paragraph 1. 1.

4. The provisions of the paragraph. 1 and 2 shall also apply mutatis mutandis to the members of the families of the employees referred to in paragraph 1. 1 and 3 if, for the duration of their stay with those employees abroad, they were remunated on the basis of the provisions on the remuneration of the employees referred to in paragraph 1. 1.

5. At the request of the persons referred to in paragraph. 1, 3 and 4, the base of the benefits assessment shall be calculated according to § 10.

§ 12. (deleted).

§ 13. (deleted).

§ 14. 1. When determining the basis of the dimension for the persons referred to in art. 3 para. 3 of the Act of 14 December 1982. o the pension provision of workers and their families (Dz. U. Nr 40, pos. 267, of 1984 Nr 52, pos. 268 and 270 and 1986 No. 1, pos. 1), account shall be taken of the components of the emoluments and other charges taken to the base of the dimension in accordance with the separate provisions concerning the retirement provision of such persons.

2. For the persons referred to in paragraph. 1, which shall be remunerated according to the rules and rates laid down for workers in exchange for the basis of the assessment of the basis of the assessment.

§ 15. The Regulation of the President of the Labour Committee and the Palace of 19 August 1968 shall be repealed. on the calculation of the basis for the assessment of the pension, sickness and maternity insurance benefits and social security contributions (Dz. U. Nr 35, pos. 246, of 1972. Nr 27, pos. 196 and of 1976 Nr 40, pos. 239).

[ 1] On the basis of the judgment of the Constitutional Court of 2 July 2012. (Journal of Laws pos. 778) § 10 point 2, in so far as it makes the determination of the pension base to be determined from whether the worker was employed in the country before leaving abroad, is incompatible with the article. 32 par. 1 Constitution of Poland.