Key Benefits:
ACT
of 4 March 1994
about the social benefit fund
Chapter 1
General provisions
Article 1. [ Regulatory scope] 1. The Act lays down rules for the creation by employers of a social benefit fund, hereinafter referred to as the "Fund", and rules for the management of the funds of this Fund, intended to finance social activities organised for the benefit of persons eligible for the benefit of the Fund, for the financing of social facilities and for the creation of works of nurseries, children's clubs, kindergartens and other forms of preschool education.
2. The Minister responsible for internal affairs, in agreement with the Minister for Labour and the Minister responsible for public finance, in relation to the employees of the members of the branch of the budgetary sphere, which are not officers or professional soldiers, and the Minister of Justice in consultation with the Minister of competent Labour Affairs and the Minister responsible for public finances in relation to staff members employed in the units of the budget sphere Prisons, who are not officers of the Prison Service, will determine, on the way Regulations:
1. the way in which the Fund is created and collected;
2) the amount of the write-down on the Fund, however not higher than that specified in the Act.
3. Minister of National Defence in agreement with Labour Ministers [ 1] and Social Policy [ 2] and Finance may determine, by means of a regulation, the way in which the Fund is to be created and collected and the amount of the write-off to the Fund, but not higher than that specified in the law, in relation to the civil servants of the military.
Article 2. [ Definitions] The terms used in the Act shall mean:
1) social activities-services provided by employers for various forms of leisure, cultural and educational activities, sports and recreation, childcare in nurseries, children's clubs, exercised by a daily caregiver or nanny, in kindergartens and other forms of pre-school education, the provision of material or financial assistance, as well as the repayable or non-repayable assistance for housing purposes under the terms of the contract;
2) an annual basic copy-the equivalent of the write-down to the Fund's bank account at the amount specified in art. 5, on the basis of the rules laid down in Article 6 para. 2;
3) (repealed)
4) establishment social facilities-holiday and colonial centres, holiday homes, sanatoria, parcel gardens, sports and recreation facilities, nurseries, children's clubs and kindergartens, and facilities for cultural activities;
5) persons entitled to benefit from the Fund-workers and their families, pensioners and pensioners-former employees and their families and other persons to whom the employer has admitted, in the rules of procedure referred to in art. 8 ust. 2, the right to benefit from the social benefits financed by the Fund;
6) entrepreneur-a natural person, a legal person, as well as an organizational unit without legal personality, if the subject matter of its activity involves conducting business activity.
Chapter 2
Create Fund
Article 3. [ Employers creating the Fund] 1. The Fund shall create, subject to the paragraph. 2, employers with a status of at least 20 employees on a full-time basis as at 1 January of the year in question.
1a. (repealed)
1b. (repealed)
2. Employers operating in the form of budget units and local budget establishments shall create the Fund, irrespective of the number of employees employed.
3. Employers with a status as at 1 January of a given year of less than 20 employees per full-time basis, subject to the paragraph. 2, they may set up the Fund up to and under the conditions laid down in the Article. 5 or may pay the benefit of the leave referred to in paragraph 5. 4-6.
3a. Employers referred to in paragraph 1. 3, not covered by the collective agreement and not required to issue the remuneration rules, information on non-payment of the Fund and the non-payment of leave shall be provided to the staff during the first month of the calendar year in question, the manner in which the employer is accepted.
3b. The employers referred to in paragraph 3. 3, employing at least 20 employees, covered by the collective agreement, provisions on non-payment of the Fund and the non-payment of leave shall be included in the collective agreement. If such employers are not covered by a collective agreement, the provisions on non-payment of the Fund and the non-payment of the benefit of leave shall be included in the remuneration rules; 4 par. 3 shall apply mutatis mutandis.
4. The amount of the leave allowance referred to in paragraph 4. 3, may not exceed the amount of the basic write-off referred to in Article 3. 5 par. 2, 2a and 3-appropriate to the type of employment of the employee, except that the amount of the benefit for the employed referred to in Article 3 5 par. 2 and 3, shall be fixed in proportion to the working time of the staff member.
5. The leave provision referred to in paragraph. 4, pay the employer once a year to each employee benefiting in a given calendar year from holiday leave in the dimension of at least 14 consecutive calendar days.
The payment of the leave shall take place no later than the last day preceding the commencement of the holiday leave referred to in paragraph 1. 5.
6. The leave provision referred to in paragraph. 4, there shall be no contribution to the social insurance of employees.
7. (repealed)
Article 4. [ Provisions of collective agreements] 1. The employers referred to in art. 3 para. 1, the collective agreement of the work can freely shape the amount of the write-off on the Fund; it can also decide that the Fund will not be created.
2. The employers referred to in art. 3 para. 1 whose employees are not covered by the collective agreement of work, the provisions on the matters referred to in paragraph 1. 1, may include the remuneration rules.
3. If the employer referred to in paragraph. 2, does not operate the establishment of a trade union, the provisions of the remuneration rules on the amount of the write-off on the Fund or the non-performing of the Fund shall be subject to an agreement with the employee referred to in art. 8 ust. 2.
Article 5. [ Height of base check] 1. The Fund shall be made up of an annual basic write-off, calculated in relation to the average number of employees.
2. The amount of the basic write-off referred to in paragraph 2. 1, shall be for one employed, subject to paragraph. 2a and 3, 37.5% of the average monthly wage in the national economy in the previous year or the second half of the previous year, if the average salary from that period represented an amount higher.
In the first year of study, the amount of basic write per employee is 5%, in the second year of study 6%, and in the third year of study 7% of the average monthly salary referred to in paragraph 2. 2.
3. The amount of the basic write per employee performing work in specific conditions or work of a specific nature-within the meaning of the provisions on bridging pensions, shall be 50% of the average monthly remuneration referred to in paragraph 2.
3a (repealed)
3b. (repealed)
4. The amount of basic write-off may be increased by 6.25% of the average monthly salary referred to in paragraph. 2, for each employed person, for whom a significant or moderate degree of disability has been given.
5. Employers exercising social welfare over pensioners and pensioners, including those from liquidated works, may increase the Fund by 6.25% of the average monthly salary referred to in the paragraph. 2, for each pensioner and a pensioner entitled to this care.
(5a) Employers who have created an establishment nursery or a children's club and will allocate a basic amount equivalent to 7,5 percentage points of that write-off may increase the Fund to any employed person by 7,5% of the average the monthly remuneration referred to in paragraph 1. 2, subject to the purpose of the whole of this increase for the handling of the nursery or the children's club.
6. The Minister responsible for the work shall determine, by way of regulation, the way in which the average number of persons employed shall be determined, in order to charge the Fund, taking into account in particular the number of persons employed in the calendar year concerned.
7. The average monthly remuneration referred to in paragraph 1. 2, announces the President of the Central Statistical Office in the Official Journal of the Republic of Poland "Monitor Polski" no later than by the 20th of February each year.
8. The provisions of the paragraph. 1-7 shall not apply to:
1) public universities operating on the basis of regulations on higher education;
2) schools and establishments covered by the education system in relation to teachers subject to the provisions of the Teacher's Charter.
8a. Footnotes and increases referred to in art. 5, 13 and 14, employers create one Fund.
Article 5a. [ Average monthly wage in national economy in 2012] In 2012 by the average monthly salary in the national economy referred to in art. 5 par. 2, the average monthly salary in the national economy shall be understood in the second half of 2010. announced by the President of the Central Statistical Office on the basis of art. 5 par. 7.
Article 5b. [ Average monthly salary in national economy in 2013] In 2013 by the average monthly salary in the national economy referred to in art. 5 par. 2, the average monthly salary in the national economy shall be understood in the second half of 2010. announced by the President of the Central Statistical Office on the basis of art. 5 par. 7.
Article 5c [ Average monthly salary in national economy in 2014] In 2014 by the average monthly salary in the national economy referred to in art. 5 par. 2, the average monthly salary in the national economy shall be understood in the second half of 2010. announced by the President of the Central Statistical Office on the basis of art. 5 par. 7.
Article 5d. [ Average monthly salary in national economy in 2015] In 2015 by the average monthly salary in the national economy referred to in art. 5 par. 2, the average monthly salary in the national economy shall be understood in the second half of 2010. announced by the President of the Central Statistical Office on the basis of art. 5 par. 7.
Art. 5e. [ Average monthly salary in national economy in 2016] In 2016 by the average monthly salary in the national economy referred to in art. 5 par. 2, the average monthly salary in the national economy shall be understood in the second half of 2010. announced by the President of the Central Statistical Office on the basis of art. 5 par. 7.
Article 6. [ Transfer of write-off to the Fund's bank account] 1. The copies and the increases referred to in art. 3-5 and 6a, and the amounts of paid leave benefits referred to in Article 3. 3, burden the costs of the employer's activities.
2. The equal value of written write-ups and increases in accordance with art. 5, 13 and 14 for a given calendar year, the employer shall transfer to the bank account of the Fund by 30 September of that year, except that by 31 May of that year it shall transfer an amount representing at least 75% of the equivalent of the write-off, of which Article 5 par. 1-3.
2a. Provisions of the paragraph. 2 and Article 12 (1) 1 shall not apply to employers referred to in art. 3 para. 3.
3. (repealed)
Article 6a. [ Employer commencing business in a calendar year] 1. The employer, starting in the calendar year, obliged to set up the Fund, shall make, subject to the paragraph. 1a, write off the Fund from the following calendar year.
1a. If the commencement of the activity occurs in a calendar year as a result of commercialisation, acquisition, division or merger of the plant or its part with the simultaneous acquisition of employees, the employer employing at least 20 employees in full-time equivalent, and the employer referred to in Article 3 para. 2, they create the Fund.
2. (repealed)
Article 7. [ Increasing the Fund's resources] 1. Fund resources shall be increased by:
1) receipts from fees charged to persons and organizational units-enjoying a social activity referred to in art. 2 point 1;
2) donations and records of natural and legal persons;
3) (repealed)
(4) interest on the Fund's resources;
5. the proceeds from the interest rate on loans granted for housing purposes;
6. the claims of the liquidated works of social and housing funds;
7. the proceeds of the sale, lease and liquidation of fixed assets for social activities, in part not intended for the maintenance or restoration of the social works of the establishment;
8. the proceeds from the sale and liquidation of the establishment houses and dwellings in part not intended for the maintenance of the remaining works of housing;
9) other measures specified in separate provisions.
1a. For the revenue of the sale or liquidation referred to in paragraph 1. Points 7 and 8 shall be deemed to be the proceeds of the sale or liquidation less the cost of such sale or liquidation.
2. The increases referred to in paragraph 2. In accordance with Article 1 (1) (1) (1) (1), (1) (7) and (8), the employers shall not be involved in bankruptcy or liquidation, except for public undertakings liqui
3. In the event of the passage of the establishment in accordance with art mode. 23 1 The labour code of the employer obliged to create the Fund, the Fund of the acquiring employer takes over the funds, receivables and obligations of the Fund of the Employer of the transferor.
3a. In the event of the transition of a plant in art mode. 23 1 A labour code for an employer who is not obliged to set up the Fund, the acquiring employer takes over the funds, receivables and obligations of the Fund of the Employer of the transferring employer. The excess cash taken, including interest and receivables, with interest over the liabilities assumed and the interest rate does not constitute the income of the acquiring employer, shall be collected in a separate bank account or the divisional subaccount and is subject to expenditure under the rules laid down by the Act for the expenditure of the Fund. Article 8 (1) 2 shall apply mutatis mutandis.
3b. In the case of the transition of a part of a plant in art mode. 23 1 The labour code of the employer obliged to create the Fund, the Fund of the acquiring employer shall be increased, in part of the number of employees being taken over, by the equivalent of the funds of the Fund of the Employer of the transferor, adjusted by the Fund's receivables and liabilities, as applicable, on the last day of the month in which the transition takes place.
3c. The rules governing the distribution of funds equivalent to the basic write-off of the transferor's employer, relating to the year in which the part of the establishment takes place, shall be determined by the agreement between the employers.
3d. The transfer of the funds referred to in paragraph. 3b and 3c, shall be made within 30 days of the date of transition of the part of the establishment, unless the agreement referred to in paragraph 1 is made. 3c, this is not the case.
4. Entrepreneurs can additionally increase the Fund's resources from the net profit to the division, and the cooperatives-from the balance sheet surplus.
Article 8. [ Awarding Services and Benefits] 1. The granting of relief services and benefits and the amount of aid granted by the Fund shall be subject to the situation of the life, family and material situation of the person entitled to the benefit of the Fund.
2. Rules and conditions for the use of services and benefits financed by the Fund, taking into account the mouth. 1, and the rules for the allocation of resources of the Fund for specific purposes and types of social activities shall be determined by the employer in the rules of procedure laid down in accordance with Article 4 27 ust. 1 or of Art. 30 par. 5 of the Act on Trade Unions. An employer who does not work in the establishment of a trade union organisation shall agree the rules of procedure with the staff chosen by the crew to represent the interests of the employer.
2a. (repealed)
3. The trade unions shall have the right to apply to the court of work with a claim for reimbursement to the Fund of funds disbursed not in accordance with the provisions of the Act or to transfer due funds to the Fund.
Article 9. [ Joint social activities of employers] 1. Employers may carry out joint social activities under the terms and conditions specified in the contract. The provisions of Article 4 8 ust. 2 shall apply mutatis mutandis.
2. (repealed)
3. The contract referred to in paragraph 3. 1, specifies in particular the subject matter of the joint activity, the rules of its conduct, the way of settlement and the mode of termination and termination of the contract The Agreement may also set out the conditions for withdrawal from its application and the liability of the parties in this respect.
Article 10. [ Administration of Fund resources] The Fund administers the employer.
Article 11. [ Transition of Fund appropriations for the following year] The resources of the Fund not used in a given calendar year shall be transferred to the following year.
Article 12. [ Collection, execution of Fund resources] 1. The funds of the Fund shall be collected in a separate bank account.
2. The funds of the Fund shall not be subject to execution, except in cases where the execution is carried out in connection with the Fund's obligations.
Art. 12a. [ Penalty penalty] 1. Who, being the employer or being responsible, on behalf of the employer, for carrying out the provisions of the Act, does not execute the provisions of the Act or takes actions contrary to the provisions of the Act, shall be punished by the fine.
2. In the cases referred to in paragraph. 1, adjudicate on the basis of an application from the competent authority of the State Labour Inspectorate in accordance with the prescribed provisions of the Code of Conduct on Offences.
Chapter 3
Amendments to the provisions in force and transitional and final provisions
Article 13. (bypassed)
Article 14. (bypassed)
Article 15. (bypassed)
Article 16. (bypassed)
Article 17. (bypassed)
Article 18. (bypassed)
Article 19. (bypassed)
Article 20. [ The concept of a social fund, the establishment of a housing fund] Whenever the social fund and the housing fund are set up in other statutes, this means that the social benefit fund is set up in accordance with the rules laid down in the Act.
Article 21. [ Transition of funds to the Fund] The unused funds of the social fund and the establishment housing fund are transferred to the Fund.
Article 21a. [ Cooperative] In agricultural production cooperatives and other agricultural production cooperatives, the provisions of the Act may also apply to the members of these cooperatives. Decisions in this respect shall be taken by the general meeting of cooperatives
Article 22. [ Repealed provisions] The Law of 24 October 1986 is repealed. with social and housing funds in the units of socially sociable economy (Dz. U. of 1990 items 343, of 1991. items 350 and 1992. items 85).
Article 23. [ Entry into force] The Act shall enter into force on the day of its notification with effect from 1 January 1994.
[ 1] Currently, the Minister responsible for Labour and Social Security, in accordance with art. 4 par. 1, art. 5 points 16 and 26 and art. 21 and art. 31 of the Act of 4 September 1997. about the departments of government administration (Journal of Laws of 2016 items 543), which entered into force on 1 April 1999.
[ 2] Currently, the Minister responsible for public finance, in accordance with art. 4 par. 1, art. 5 points 3 and Art. 8 of the Act of 4 September 1997. about the departments of government administration (Journal of Laws of 2016 items 543), which entered into force on 1 April 1999.
