Key Benefits:
REGULATION
MINISTER OF LABOUR AND SOCIAL POLICY 1)
of 18 December 1998
on the detailed rules for setting the basis for the assessment of the contributions to the pension insurance scheme
On the basis of art. 21 of the Act of 13 October 1998. o Social Security System (Dz. U. of 2015 items 121, of late. (d) the following shall be managed:
§ 1. [ Contribution dimension base] The contribution of the pension contributions, hereinafter referred to as 'contributions', constitutes an income within the meaning of the provisions on personal income tax achieved by employees in the employer for employment in relation to the employment work, subject to art. 18 (1) 2 of the Act of 13 October 1998. the social security scheme, hereinafter referred to as the "Act", and § 2.
§ 2. [ Exemptions] 1. The bases of the contributions dimension do not constitute the following income:
1) the jubilee awards (gratuity), which, according to the rules governing the conditions for granting them, shall be entitled not more than every 5 years to the worker,
1a) receivables calculated from the size of the effects obtained by the application of the employee's invention project and for the documentation provided without contractually by the project's creator, useful for the application of the project, and the award for the invention, as well as the awards for research and implementation work,
1b) the prizes of the Minister of Economy for the particular achievements in the export,
(2) the cash benefits accruing in connection with the retirement or pension,
3) briefings, compensation and compensation paid to employees from the expiry or termination of the employment relationship, including the termination of the employment relationship for reasons attributable to the employer, unjustified or illegal the termination of the employment contract or termination without notice, the shortening of the period of termination of the contract, the failure to issue at the time or the issue of the wrong working certificate,
4) compensation paid to the former employees after termination of the employment relationship, on the basis of the antitrust agreement referred to in art. 101 2 Labour Code,
5) briefes paid to the employees appointed to the basic military service on the basis of art. 125 of the Act of 21 November 1967. of the universal duty of defence of the Republic of Poland (Dz. U. of 2015 items 827, of late. zm.),
6) [ 1] value of benefits in kind arising from the provisions on safety and hiving work and the equivalents for those benefits paid in accordance with the provisions issued by the Council of Ministers or the competent minister, as well as cash equivalents for laundry working clothes, the use of clothing and footwear instead of working clothes and the value obtained by employees of vouchers, taylons, coupons or other evidence entitling them to receive, on the basis of their basis, non-alcoholic beverages, meals and articles foodstuffs, where the employer, despite the obligation to do so resulting from the provisions on safety and hygiene of work, it is not possible to issue employees of meals and non-alcoholic beverages,
7) damages for loss or damage in connection with accidents at work of personal objects and objects necessary for the performance of the work-payable by the employer on the basis of art. 237 1 § 2 of the Labour Code,
8) (repealed),
9) cash equivalents for the work of the tool, materials or equipment, owned by the employee,
(10) the value of the business dress (unimping), the use of which is the responsibility of the worker, or the cash equivalent for that garment,
11) the value of the employer-financed meals made available to employees for consumption without the right to an equivalent of that title-up to a maximum monthly amount of 190 PLN,
12) (repealed),
13) reimbursement of the costs of use in local driving by employees, for the employer's needs, of vehicles not owned by the employer-up to the amount of a monthly lump sum or up to an amount not exceeding the amount determined on application rates for 1 km of vehicle mileage-specified in separate provisions issued by the competent minister, if the mileage of the vehicle, excluding the payment of the lump sum, is documented by the employee in the records of the vehicle's mileage, conducted by him according to the rules laid down in the income tax regulations of persons physical,
(14) the amount received by the staff member for the reimbursement of the costs of the transfer of services and allowances for the management and settlement in connection with the transfer of services, up to a maximum of the amount which has been exempted from that title income tax on individuals,
15) allowances and other duties on the employee's business travel-up to the amount specified in the provisions on the amount and the conditions for determining the receivables entitled to a worker employed in a state or self-government unit of sphere budget, for business travel within and outside the country, subject to point 17,
16) [ 2] part of the salary of employees employed abroad in Polish employers, excluding those mentioned in art. 18 (1) 12 of the Act-in the amount of the equivalent of a subsistence allowance for business trips outside the country, for each day of stay, laid down in the provisions on the amount and conditions for determining the receivables entitled to a employed worker in the national or local government branch of the budget sphere for business travel outside the country, with the exception that such monthly income as the basis for the contribution rate may not be lower than the average amount the remuneration referred to in Article 19 (1) 1 of the Act,
(16a) allowance for working conditions abroad (currency allowance), which is entitled to teachers employed in public schools and school consultative posts at diplomatic representations, consular posts and Military representations of the Republic of Poland-specified in separate regulations issued by the Minister of National Education and Sports,
(17) the equivalent of the foreign exchange allowances paid to workers engaged in maritime commercial and fishing vessels, in part corresponding to 75% of the allowances,
(18) allowance for disconnection paid to workers temporarily transferred and digestible, to the amount of subsistence allowances in the area of the country, as defined in the provisions on the amount and the conditions for determining entitlement to the staff member employed in a state or local government unit of the budget sphere for official travel within the country,
(19) the benefits financed from social security measures under the social welfare fund,
20) benefits paid from a fund set up for social-household purposes on the basis of a collective labour agreement in employers who do not create a social benefit fund-up to a maximum of not more than a year the amount of basic write-off, defined in Art. 5 par. 2 of the Act of 4 March 1994. about a social benefit fund (Dz. U. of 2015 items 111),
21) the provision of leave paid on the basis of art. 3 para. 4 of the Act referred to in paragraph 20-up to the amount of not exceeding the basic amount of the basic write-off referred to in that Law,
22) losers in the event of natural disasters, individual events of random or long-term illness,
23) funds received for occupational, social and medical rehabilitation of persons with disabilities on the basis of separate regulations, from the establishment rehabilitation fund of persons with disabilities or the active fund of activity, with the exclusion of salaries financed from the funds of those funds,
(24) the components of the remuneration to which the worker is entitled during the period of remuneration for the duration of the incapacity for work, sickness, maternity, care, rehabilitation, as provided for in the provisions of collective agreements, or remuneration provisions if they are paid for the period of collection of this salary or allowance,
(25) supplementary allowances 80% of the sickness allowance paid by employers, up to an amount not exceeding a total of 100% of the employee's income, which is the basis for the contribution rate,
26) material benefits resulting from collective labour agreements, remuneration regulations or rewarding regulations, and consisting in the right to purchase at lower prices than the retail price of certain articles, objects or services and the use of free or partially paid journeys by means of a locomotion,
(27) additional non-deputate benefits granted on the basis of specific provisions-trade cards or collective bargaining agreements, i.e. Cash equivalent for reimbursement of holiday expenses, benefits for children's scientific advice, benefits granted for solemn days, as traditional "barbórkowe", with the exception of cash prizes paid for solemn days,
28) awards for sporting results, paid by sports clubs and Polish sports unions, and for outstanding sporting achievements or outstanding achievements in professional work in the field of physical culture, paid from budget appropriations,
(29) the value of the benefits granted in accordance with separate provisions by the employer for the improvement of the professional qualification and education of the staff member, excluding the remuneration received for the duration of the training leave and for the duration of the redundancies at parts of the day of work which are available to employees who undertake teaching or vocational qualifications in non-school forms,
30) benefit in kind in the form of land plot,
(31) the cost of the employer's payment of contributions on or renewed before 9 July 1998. Life insurance contracts for workers on the risks of groups 1 and 3 to 5 department I listed in the Annex to the Act of 28 July 1990. about insurance activities (Dz. U. of 1996. No 11, pos. 62, of late. zm.) [ 3] If the person entitled to receive the benefit is not the employer as well as the insurance contract, within a period of five years from the end of the calendar year in which it was concluded, he shall exclude:
(a) payment of the amount constituting the value of the withdrawal,
(b) the possibility of incurring obligations under a contract of rights under the contract,
(c) the payment for the lifetime of the contract as determined,
if the insurance covered at least half of the employees of a given employer on the date of conclusion of the insurance contract, however up to a maximum of not more than a month per person of 7% of the current, average monthly basis for the assessment of premiums for social security, which is attributable to the employer of the employer,
(32) the cost of the employer's payment of contributions for the contracts concluded or renewed for the benefit of workers, for groups of risks 1 and 3 to 5 department I listed in the Annex to the Act of 28 July 1990. o insurance activities , if the insurance contracts were concluded or renewed before the entry into force of the Act on occupational pension schemes, and the entitled to receive the benefit is not the employer as well as the insurance contract in the period before an employee's achievement of a 60-year period or early retirement or pension entitlement from a social security pension for incapacity for work excludes:
(a) payment of the amount constituting the value of the withdrawal,
(b) the possibility of incurring obligations under a contract of rights under the contract,
(c) the payment for the lifetime of the contract as determined,
if the terms of the life insurance contract are so determined that at least half of the employees of a given employer have the possibility to be covered by that insurance, however, up to a maximum of not more than a month per person 7% of the current, average the monthly basis of the social security contributions per employee in the employer
or
the costs incurred by the employer for the acquisition to employees of units of trust funds within the meaning of the Act of 22 March 1991. -Law on the public trading of securities and trustees (Dz. U. 1994 r. Nr 58, pos. 239, z późn. zm.) [ 4] and investment funds within the meaning of the Act of 28 August 1997. o Investment funds (Dz. U. of 2002. Nr 49, poz. 448 and Nr 141, pos. 1178 and 2003 No 124, pos. 1151) [ 5] If the contract for the acquisition of those units is concluded between a trust or an investment fund, the employer and the employee in the period before the employee reaches 60 years of age or earlier. obtaining pension rights or pension rights from social security for incapacity for work, except:
(a) the remission of units of shares of trust funds and the possibility of requesting the repurchase of units of investment funds acquired for cash transferred by the establishment of employment,
(b) the possibility of incurring liabilities under a pledge of a claim, the object of which is the redemption by the company of trust funds or the repurchase of units by the investment fund company,
and it has been concluded or renewed before the entry into force of the Act on Occupational Retirement Provision and if at least half of the employees of the employer concerned have the opportunity to enter into the abovementioned contract.
The specific costs of acquisition by the employer of the units are excluded-up to a maximum per month per person of 7% of the current, average monthly basis of social security contributions per person a worker in a given employer.
2. Exemption from the contribution base of the contributions referred to in paragraph 2. 1 points 31 and 32, do not apply to the income of employees who are participants in the pension scheme maintained on the basis of the Act of 22 August 1997. about occupational pension schemes (Dz. U. of 2001. Nr 60, poz. 623 and 2002. Nr 25, pos. 253 and No. 141, pos. 1178) [ 6] , and to the income of the employees who were covered after 21 September 2001. the insurance referred to in paragraph 1. 1 points 31 and 32.
3. Exemption from the contribution base of the contributions referred to in paragraph 3. Points 31 and 32, shall not apply to the income of workers obtained after 31 December 2004.
4. Where the employer submits an application for the registration of an occupational pension scheme on the basis of the provisions on occupational pension schemes, the exclusion from the basis of the assessment of the contributions referred to in the paragraph shall be excluded. Article 1 (1) (1) (1) (1) (1) (1) (a) applies to the income of the employees obtained until the date on which the administrative procedure, initiated on the basis of an application for the registration of the occupational pension scheme, will end with registration of the scheme, leaving the application without recognition, refusal of registration or remission of the proceedings.
§ 3. [ Cash value of benefits in kind] The cash value of benefits in kind shall be determined in the amount of the cash equivalent laid down in the provisions on remuneration and, in the absence of such provisions:
1) if the subject of the benefits are the things or services falling within the scope of the employer's business activity-at the prices charged to other recipients than employees;
2) if the subject of benefits are the items or services purchased by the employer-at the price of their purchase;
(3) where the subject of the benefit is the provision of a dwelling:
(a) for the premises of cooperative and property-type cooperatives, in the amount of the rent in force for that premises in the housing cooperative concerned,
(b) for municipal premises-in the amount of the rent designated for that premises by the municipality,
(c) for ownership premises, except those mentioned in (a), and private property houses, in the amount of rent determined by the rules and rates for communal housing in the area concerned and in the cities concerned,
(d) for the premises in hotels, at the cost of the documented accounts issued by the hotel.
§ 4. [ Countdown of Revenue in currencies] The income of the employee's income in foreign currencies shall be converted into gold in the manner adopted by the personal income tax legislation.
§ 5. [ Extension of subjective range] 1. The provisions of § 1-4 shall apply mutatis mutandis in determining the basis for contributions:
1) persons performing work overlays;
2) officers of the Customs Service;
3) persons performing a paid job at the time of serving a custodial sentence or a temporary arrest on the basis of referral to work.
2. The provisions of § 2-4 shall apply mutatis mutandis in determining the basis for contributions:
1) members of agricultural production cooperatives and cooperatives of agricultural machinery rings;
2) persons performing work on the basis of a agency contract or contract of contract or another service agreement, to which according to the Civil Code the provisions relating to the order apply;
3) members of supervisory boards remunerated from the performance of this function.
§ 6. [ Cessation of payment of contributions] The payer shall no longer pay contributions on account of the amount of the annual base of the contribution, hereinafter referred to as 'the limit', published in the manner set out in the Article, by the insured in the calendar year in question. 19 (1) 10 laws, on the basis of:
1) the information obtained from the Social Insurance Institution, hereinafter referred to as the "Plant", that the amount of the restriction has been reached;
2) own pay documentation.
§ 7. [ Excess over the month of the cap amount] Where the payer's pay documentation shows that the cap is exceeded in a given month, the payer shall calculate and transfer the pension contributions only from that part of the contribution base, which does not will cause the limit to be exceeded
§ 8. [ Reimbursement of overpaid contribution] The plant returns the premiums calculated and transferred from the surplus over the amount of the restriction within 30 days of the payer's submission of the payment declaration of the adjustment statements and the imitated monthly amending monthly reports submitted in connection with the exceeding the limit amount. On receipt of the repayment of the surplus, the payer shall immediately reimbursable the insured person's share of the pension insurance contribution.
§ 9. [ Breakdown of contributions between eligible payers] If several payers are entitled to reimbursement of the contributions, the bet divides the amount of the overpaid contributions and returns it to the payers in the parts in which they paid the premium in the month during which the quota was exceeded. The provisions of § 8 shall apply mutatis mutandis.
§ 10. [ Repayment of debt for contributions] Where the insured person makes a declaration as referred to in Article 19 (1) 5 of the Act, the information does not comply with the facts, so that the pension will be incurred in respect of the pension contributions, and it is obliged to repay the full amount of the debt.
§ 11. [ Entry into force] This Regulation shall enter into force on 1 January 1999. and shall apply to the pension contributions due for the period from 1 January 1999.
§ 11.
1) Currently, the Minister of Family, Social Security and Social Policy is headed by the Minister of Family Administration, Labour and Social Policy, under § 1 (1). 2 point 2 of the Regulation of the Prime Minister of 17 November 2015. on the detailed scope of the action of the Minister of the Family, Labour and Social Policy (Dz. U. Entry 1905).
[ 1] On the basis of the judgment of the Constitutional Court of 16 February 2010. (Journal of Laws No 31, pos. 167) § 2 (2) Article 1 (1) does not apply to concession holders who perform work at a work establishment or a place designated by the employer in respect of the value of benefits in kind arising from the provisions on safety and hygiene of work and the equivalents for those benefits. benefits paid in accordance with the provisions issued by the Council of Ministers or the competent minister, as well as cash equivalents for the laundry of working clothes, the use of clothing and shoes of their own instead of working, is inconsistent with the art. 92 (1) 1 Constitution of Poland. § 2 (2) 1 point 6 of the abovementioned The extent to which it expired on 3 March 2011.
[ 2] On the basis of the judgment of the Constitutional Court of 28 October 2015. (Journal of Laws pos. 1808) § 2 ust. 1 point 16 in so far as it concerns workers employed abroad in Polish employers who obtain income within the meaning of the provisions on income tax on natural persons lower than the average salary in the national economy, of which Article 19 (1) 1 of the Act of 13 October 1998. o Social Insurance System (Journal of Laws of 2015 items 121 of late. zm.), is inconsistent with art. 92 (1) 1 and Art. 64 par. 1 and 3 of the Constitution of the Republic of Poland and is not inconsistent with art. 45 par. 1 Constitution of Poland. § 2 (2) 1 point 16 in the abovementioned The extent to be lost is 6 November 2016.
[ 3] The Act expired on 1 January 2004. based on art. 256 of the Act of 22 May 2003. about insurance activities (Journal of Laws of 2015 items 1206).
[ 4] The Act expired on 4 January 1998. based on art. 191 of the Act of 21 August 1997. -Law on the public trading of securities (Journal of Laws No. 118, item. 754 of late. zm.).
[ 5] The Act expired on 1 July 2004. based on art. 330 of the Act of 27 May 2004. o Investment funds (Journal of Laws of 2014 items 157).
[ 6] The Act expired on 1 June 2004. based on art. 61 of the Act of 20 April 2004. o employee pension schemes (Journal of Laws of 2014 items 710).
