Key Benefits:
ACT
of 13 October 1998
o social security system
Chapter 1
General provisions
Article 1. [ Types of insurance] Social security covers:
1. pension insurance;
(2) annuity insurance;
3) insurance in the event of sickness and maternity, hereinafter referred to as "sickness insurance";
4) insurance for accidents at work and occupational diseases, hereinafter referred to as "accident insurance".
Article 2. [ Regulatory scope] 1. The Act shall specify:
1) the rules to be covered by social insurance;
2) the rules for determining the social security contributions and the grounds for their dimension;
3. rules, procedures and time limits:
(a) notifications to social security,
(b) to keep the records of insured persons and of payment of contributions,
(c) the accounting of social security contributions and allowances for sickness and accident insurance,
(d) the payment of social security contributions;
4) the rules governing the keeping of insured accounts and the accounts of contributor contributions;
5) the rules of operation of the Social Insurance Fund, hereinafter referred to as "FUS";
6) the organization, rules of operation and financing of the Social Insurance Institution, hereinafter referred to as the "Plant";
7) the rules of operation of the Demographic Reserve Fund, hereinafter referred to as "FRD", and the rules for the management of this fund;
8) rules for the control of the performance of social security tasks.
2. Types of social security benefits, the conditions for the acquisition of the right to them and the rules and the procedure for granting them shall be determined by separate regulations.
3. The payment of social security benefits is guaranteed by the State.
Art 2a. [ Principle of equal treatment] 1. The Act stands on the basis of equal treatment of all insured persons irrespective of sex, race, ethnicity, nationality, marital status and family status.
2. The principle of equal treatment shall concern in particular:
1. the conditions under which the social security system is covered
2) the obligation to pay up and calculate the amount of social security contributions;
3) calculation of benefits;
4) the period of payment of benefits and the retention of the right to benefits.
3. Insured, who considers that the principle of equal treatment has not been applied to it, has the right to claim insurance claims from social security before the court. Article Recipe 83 shall apply mutatis mutandis.
Article 3. [ Social Security Tasks] 1. The social security tasks defined by the Act shall be performed by:
(1) The Social Insurance Institution;
2) open pension funds, as defined in the provisions on the organisation and functioning of pension funds, in the scope of collection and placement of the pension insurance contribution referred to in art. 22 par. 3 point 1 (a);
3) (repealed)
4) the payment of contributions.
2. For the performance of the tasks related to the setting of the right to benefits and their amount and the payment of benefits from the sickness insurance of the payer's contributions shall have the right to remuneration. The remuneration of the contributors is determined as a percentage of the amount of these benefits. The amount of the interest rate and the settlement mode of this remuneration shall be determined by the Minister for Social Security Affairs by way of regulation. The other social security tasks of the payer are obliged to carry out free of charge.
3. The scope of the social security tasks performed by open pension funds shall specify the provisions on the organisation and functioning of pension funds.
Article 4. [ Definitions] The terms used in the Act shall mean:
(1) insured persons-individuals subject to one of the social security schemes referred to in Article 3 (1) of the basic Regulation. 1;
(2) contributor to premiums:
(a) an employer, in respect of workers and persons serving as a substitute service, and an organisational unit or natural person with a legal relationship justifying the inclusion of that person in social insurance, including the title of residence on parental leave or maternity allowance, except for persons to whom the maternity allowance is paid,
(b) a unit paying social benefits, social benefits and salaries during the period of use of the mining benefit or during the period of use of the grant for retraining, in relation to persons receiving the benefit social benefits paid during the period of leave, persons collecting social benefits paid for the duration of the professional retraining and the search for new employment and the persons taking up the salary during the period of use of the mining benefits or during the period of use of the retraining scholarship,
(c) the entity on which the work is performed for the duration of a custodial sentence or a temporary arrest, in relation to the persons who exercise it, on the basis of a referral to work, or are subject to social insurance. the entitlement to maternity benefit, if the benefit is paid by the person,
(d) the insured person liable for the payment of his or her own social security contributions,
(e) the Chancellery of the Sejm in relation to the Members and Members of the European Parliament referred to in art. 1 (1) 1 of the Act of 30 July 2004. on the emolution of Members of the European Parliament elected in the Republic of Poland (Dz. U. Entry 1925, 2006 items 708 and 2009 items 918), and the Chancellery of the Senate in relation to senators,
(f) a priest who is not a member of the law or the manager of a religious or convent in relation to the members of his religious orders or, with the consent of the establishment, another diocesan or religious institution in relation to the spirituals subject to that consent,
g) the organizational unit was subject to the Minister of National Defence-in relation to the reliable soldiers serving the active military service, with the exception of the soldiers serving as the candidate,
(h) (repealed)
(i) (repealed)
(j) (repealed)
(k) the centre of social assistance-in relation to persons giving up employment in connection with the need for direct, personal care of the long-term or seriously ill family member and, together with the non-resident mother, father or siblings,
(l) (repealed)
(l) the District Labour Office-in relation to persons collecting unemployment benefits or a scholarship,
1. 1 ) the centre of social integration-in relation to persons receiving an integration benefit,
1. 2 ) the District Labour Office-in relation to persons collecting the scholarship on the basis of the provisions on promotion of employment and labour market institutions during the period of postgraduate studies,
(m) The establishment, in relation to persons subject to social insurance, for the collection of maternity allowance or maternity benefit, if the benefit is paid to the establishment and to the persons referred to in Article 4 (1). 6a par. 1 and Art. 6b par. 1,
(n) an entity paying a sports scholarship-in relation to persons receiving such scholarships,
(o) the Minister for Public Finance and the Director of the Customs Chamber, in relation to customs officers,
(p) National School of Public Administration-in relation to scholarships receiving scholarship,
(r) a person engaged in non-agricultural activities, in relation to the persons cooperating in the course of carrying out that activity,
(s) the voivodship office-in relation to persons whose employee benefits are financed from the funds of the Guaranteed Employee Benefits Fund, if those benefits are paid by that Office,
(t) an economic and administrative service unit formed by a local government unit-if it accounts and pays the contributions for insured persons doing work in its schools, kindergartens and other organisational units the education system,
(u) the entity in which the service is held, in respect of the professional soldiers and officers seconded to the service, if the person concerned pays them the emoluments,
(w) wójt, mayor or president of the city-in relation to persons receiving nursing care or special care allowance, on the basis of family benefits provisions, and care allowance under the provisions on the establishment and the payment of the allowances to the guardians,
(z) the person who pays the training benefit after the establishment of the employment, in relation to the persons to whom the training is paid,
(a) other than district labour offices, in relation to persons receiving a scholarship during a period of training, internship, or professional preparation-which are:
-local government units and their organisational units, with the exception of voivodships and district labour offices,
-Volunteer Work Hufles,
-the employment agencies,
-training institutions,
-institutions of social dialogue,
-local partnership institutions,
-non-governmental organisations active in the development of human resources and countering unemployment,
-scientific units,
-employers ' organisations,
-trade unions,
-agricultural advisory centres,
-Occupational and Psychological Counselling Centres
-making use of public Community and public funds under the contract for co-financing of the project or decisions referred to in the provisions of the Act of 20 April 2004. o National Development Plan (Dz. U. of 2014 items 1448 and 1856 and 2015 items 1240) or the Act of 6 December 2006. the rules for the conduct of development policy (Dz. U. of 2016 r. items 383),
(zb) the body in which the supervisory board operates, in relation to the members of the supervisory boards;
3. contributions, contributions to the social security contributions of the persons referred to in point 1;
(4) benefits-benefits and rehabilitation benefits from sickness insurance and accident insurance;
(5) a statement of account-a summary of the contributions to the funds for which the contributions are paid, the amounts to be accounted for by the weight of the premiums and the amounts due for payment;
6) imitation monthly report-information about the person subject to social insurance submitted to the Department by the payer of contributions for a given calendar month;
7) the insured account-the account on which the contributions are recorded and the information on the course of the social insurance of the insured person;
8) the payer's account-the account on which the amount of the payment obligations and other contributions of the payer collected by the Department are recorded, the amounts of contributions paid, the state of the accounts and other information concerning the payer's contributions;
(9) income-income within the meaning of the provisions on income tax on natural persons in respect of: employment in the course of employment, effort, service, duties of a Member or senator, work at the time of deprivation of the term of office freedom or temporary arrest, unemployment benefit, integration benefit and the scholarship paid to the unemployed person and the sporting scholarship, as well as the conduct of non-agricultural activities and the agency contract or contract contracts, as well as for cooperation in the activity of the contract or cooperation in the performance of the contract and the proceeds of the activities carried out in person by the persons belonging to the composition of the supervisory boards, irrespective of the manner in which they are invoked;
(10) the income for membership of an agricultural cooperative or cooperative of the machinery rings, the revenue from the work of the cooperative and the production of agricultural products for the cooperative;
11) an open pension fund-the fund chosen by the insured from among the pension funds, referred to in the provisions on the organisation and functioning of pension funds;
12) (repealed)
12a) periodical capital pension-cash benefit as defined in the Act of 21 November 2008. o retirement of capital (Dz. U. of 2014 items 1097);
12b) (repealed)
13) interbank electronic system-the ELIXIR system in the National Clearing House of S.A.;
14) (repealed)
15) NIP number-the tax identification number given in accordance with the rules on the rules of records and identification of taxpayers and payers;
16) a bank account-a bank account or an account in a cooperative cash-savings account of the entrepreneur who is a member of the business;
(17) a person who is taking personal care of a child-a natural person who has personal custody of his or her spouse, or his or her child, for up to three years, but not longer than the end of the calendar year, The child shall end 6. year of life, and in the case of a child, which due to the state of health confirmed by a decision on disability or the degree of disability requires personal care of this person, for a period of up to 6 years, not longer than to be completed by the child 18. year of life.
Article 5. [ Social Insurance of farmers] 1. The social insurance of farmers, if they are not subject to the obligation of social security on the basis of the Act, shall regulate separate regulations.
2. They are not subject to the social insurance specified in the Act the citizens of foreign states whose stay in the area of the Republic of Poland is not permanent and who are employed in foreign diplomatic representations, offices consular, missions, special missions or international institutions, unless the international agreements provide otherwise.
Chapter 2
Rules to be covered by social insurance
Article 6. [ Pension insurance and compulsory annuity] 1. Mandatory pension and disability insurance shall be subject to, subject to the provisions of Article 4 (1) of the Rules of 8 and 9, the natural persons who in the area of the Republic of Poland are:
1) employees, with the exception of prosecutors;
2. Overlay work;
3. members of agricultural cooperatives and cooperatives of machinery rings, hereinafter referred to as "members of the cooperative";
4) persons performing work on the basis of a agency contract or contract contract or another service contract, to which according to the Civil Code the provisions relating to the order, hereinafter referred to as the "concession holders", and persons with them shall apply. cooperating, subject to paragraph (a). 4;
5. persons carrying out non-agricultural activities and the persons cooperating with them;
6. Members and senators of the emoluments and Members of the European Parliament referred to in art. 1 (1) 1 of the Act of 30 July 2004. of the establishment of Members of the European Parliament elected in the Republic of Poland, hereinafter referred to as "Members and senators";
7. persons receiving a sports scholarship, hereinafter referred to as "sporting scholarships";
7a) receiving a scholarship to the students of the National School of Public Administration;
8) persons performing a paid job, on the basis of a referral to work, at the time of serving a custodial sentence or a temporary arrest;
9) persons receiving unemployment benefits, an inclusive benefit or a scholarship during the period of training, trainee or professional preparation of adults, for which they have been directed by the district labour office, hereinafter referred to as 'unemployed';
9a) persons receiving a scholarship during the period of training, internship, or professional preparation of adults, for which they have been directed by other than the District Labour Office for training, internship, or professional preparation of adults, hereinafter referred to as "persons who draw up a scholarship";
9b) persons receiving a scholarship on the basis of the provisions on promotion of employment and labour market institutions during the period of postgraduate studies;
10) Spirituals;
11. reliable and active military service personnel, except for the soldiers serving as a candidate;
(12) persons serving as a replacement service;
13) (repealed)
14) (repealed)
15) (repealed)
16) (repealed)
17) (repealed)
18) (repealed)
18a) officers of the Customs Service;
18b) (repealed)
(19) persons who are on parental leave or maternity benefit or maternity allowance;
20) persons receiving social benefits paid during the period of leave and persons receiving social benefits paid for the duration of professional retraining and the search for new employment, as well as the persons receiving the remuneration either during the period of use of the mining benefit or during the period of use of the retraining scholarship resulting from separate provisions or collective bargaining agreements;
21) persons receiving training benefits paid after the establishment of employment;
22) members of supervisory boards remuned for the performance of this function.
2. The rules for the subject of pension and disability insurance for persons residing in employment due to the need for direct, personal care of the long-term or seriously ill member of the family, and together with the unrest of the mother, The father or the siblings, for which the social assistance centre pays the contribution, regulates the social assistance regulations.
2a. For a person who takes a care benefit, a special care allowance or a care allowance for the mayor, the mayor or the president of the city pays the pension insurance premium on the basis of the amount corresponding to:
(1) the provision of nursing care or special care allowance entitled under the provisions on family benefits,
(2) allowance for the person entitled under the provisions on the establishment and payment of the allowances for the guardians
-for the period necessary to obtain a 25-year period of insurance (contributory and non-contributory), subject to art. 87 (1) 1b of the Act of 17 December 1998. o pensions from the Social Insurance Fund (Dz. U. of 2015 items 748, 1240, 1302 and 1311).
2b. Wójt, mayor or president of the city does not pay the pension insurance premium for a person receiving nursing care, a special care allowance or a care allowance, if it is subject to the obligation of insurance You are insured under the law or under separate regulations, or are insured under an article. 16 ust. 2 point 4 of the Act of 20 December 1990. o social insurance of farmers (Dz. U. of 2016 r. items 277).
2c. Wójt, mayor or president of the city, if he pays the person nursing care, special care allowance or care allowance, he/she may apply to the Social Insurance Institution for information about the course of insurance and for which period should be paid for the person to be paid for the pension insurance.
2d. The method of paying the contributions to the pension insurance, the disability pension, the sickness and accident of the persons providing the work on the basis of the activation contract, shall be governed by the Act of 4 February 2011. on the care of children under the age of 3 (Dz. U. of 2016 r. items 157).
3. (repealed)
3a (repealed)
4. The persons referred to in the paragraph. 1 point 4 shall not be subject to compulsory pension insurance, if they are pupils in middle school, secondary schools, secondary schools or students, until the end of 26 years.
4a. Provision of the paragraph. 4 shall not apply to persons providing work on the basis of an active contract as defined in the Act referred to in paragraph. 2d.
5. (repealed)
6. (repealed)
Article 6a. [ Compulsory pension insurance and disability pensions of persons who exercise personal care of the child] 1. Mandatory pension and disability insurance shall be subject to, subject to the provisions of Article 4 (1) of the Rules of 8 and 9, persons exercising personal custody of the child, who in the area of the Republic of Poland are:
1) persons who have engaged in non-agricultural business activity for a period of at least 6 months and have ceased to pursue it or have suspended the pursuit of an economic activity on the basis of art. 14a par. 1d of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2015 items 584, as late. zm.);
2) persons who have conducted a different than specified in the provisions on the freedom of economic activity of the non-agricultural activity referred to in art. 8 ust. 6, for a period of at least 6 months and which have ceased to operate;
3) contractors who have performed the work on the basis of a agency contract or contract contract or another service contract to which, according to the Civil Code, the provisions relating to the order shall apply, for a period of at least 6 months and who they have ceased to perform;
4. the co-operating persons referred to in Article 4. 8 ust. 11, for a period of at least 6 months with the persons referred to in points 1 to 3, and which have ceased this cooperation;
5) clerical persons, subject to this title of social insurance for a period of at least 6 months.
2. The condition of conducting non-agricultural activities, gainful activity and cooperation or being a clerical person for a period of at least 6 months shall be deemed to be fulfilled if the persons referred to in the paragraph. 1, they were subject to these titles without interruption of pension and disability insurance immediately prior to the date of commencation of personal care and paid contributions to those insurance.
3. The right to be covered by compulsory pension insurance shall be entitled to one of the parents provided that the other parent is not covered by the pension insurance or insurance under that title or the insurance referred to in Article 3 (1). 6 para. 1 point 19 or art. 6b.
4. The right to finance contributions from the state budget, if one of the parents is on parental leave and the other at the same time meets the conditions set out in the mouth. 1, shall be entitled to a person who is on leave parental leave.
5. The right to cover compulsory pension and disability insurance shall be granted for the periods referred to in Article. 4 paragraph 17, and may be used in whole or in no more than 4 parts.
Article 6b. [ Compulsory pension insurance] 1. Mandatory pension insurance shall be subject to, subject to Art. 8 and 9, natural persons who in the area of the Republic of Poland are persons exercising personal custody of the child, and who do not fulfil the conditions for the subject of compulsory pension and disability insurance referred to in art. 6a.
2. The right to compulsory retirement insurance shall be entitled to one of the parents, provided that the other parent is not covered by the pension insurance under that title or the insurance referred to in Article 3. 6 para. 1 point 19 or art. 6a.
3. The right to be covered by compulsory pension insurance shall be granted for the periods referred to in Art. 4 paragraph 17, and may be used in whole or in no more than 4 parts.
Article 7. [ Pension insurance and voluntary pension] The right to voluntarily cover pension and disability insurance shall be entitled to persons who do not fulfil the conditions for such insurance.
Article 8. [ Characteristics of insured entities] 1. A worker shall be considered to be a person remaining in employment, subject to the paragraph. 2 and 2a.
(2) If the staff member fulfils the criteria laid down for the cooperating persons referred to in paragraph 2, 11-for social security purposes, it shall be treated as a cooperating person.
2a. Per employee, within the meaning of the Act, shall also be considered to be the person performing the work on the basis of a agency contract, contract of order or another service agreement, to which according to the Civil Code the provisions concerning the order shall apply, or the contract o the work, if the contract has been concluded with the employer, with whom it remains in relation to the work, or if, within the framework of such a contract, it performs work for the benefit of the employer with whom it remains in relation to work.
3. A person employed under a contract of employment shall be deemed to be an employed person for the work of his work.
4. As a member of a cooperative, a member of an agricultural production cooperative, another cooperative engaged in agricultural production, and a cooperative of machinery rings, engaged in agricultural production, operating in accordance with art, is considered to be a member of the cooperative. 138-178 and art. 180 § 3 of the Act of 16 September 1982 -Cooperative law (Dz. U. of 2016 r. items (21) which performs work on a cooperative basis on a basis other than that of employment or generates agricultural products on its holding.
5. On par with the member of the cooperative referred to in paragraph. 4, other persons who perform work at a cooperative or cooperative farm on a different basis than the employment relationship, which are not members of the cooperative, and which are remunuated according to the rules of the members of the cooperative, including candidates, shall be treated as a member.
6. A person carrying out non-agricultural activities shall be considered to be:
1) a person carrying out non-agricultural business activities on the basis of regulations on business activity or other specific provisions;
2) the artist and the artist;
3. a person pursuing an activity in the field of a free profession:
(a) within the meaning of the flat-rate income tax provisions, on certain revenues obtained by natural persons,
(b) from which revenue accrues from economic activity within the meaning of the provisions on personal income tax;
4) a partner of a single company with limited liability and shareholders of an explicit, limited partnership or partner company;
5) a person running a public or non-public school, another form of preschool education, a facility or their team, on the basis of the regulations on the education system.
7. For the creator referred to in paragraph. 6 point 2, the person who creates works in the field of architecture, interior architecture, landscape architecture, urban planning, literature, fine arts, music, photographic, audiovisual, choreography and lutnication is considered to be a person. of artistic and folk art, which is the subject of copyright law.
8. For the artist referred to in the mouth. 6 point 2, the person performing the artistic activity in the field of acting and aesthetic arts, theatre and theatre director, dance and circus art, and conducting, vocal studies, instrumentalists, is considered to be an artistic activity. costumes, scenography, as well as in the field of audiovisual production of directors, screenwriters, image and sound operators, assemblers and stunts.
9. The recognition of the activity as creative or artistic and the determination of the date of its commencation shall take place in the form of a decision of the Commission for the Supply of Pensions of Creators, acting at the Minister competent for culture [ 1] .
10. Minister competent for culture In agreement with the Minister responsible for social security, he shall establish, by means of a regulation, the committee referred to in paragraph 1. 9, and detail its tasks, as well as the composition and mode of operation.
11. For a person cooperating with non-agricultural persons who are active in the field of activity and the concession holders referred to in Article 3. 6 para. (1) (1) (4) and (5), shall be deemed to be the spouse, children, children of the other spouse and children adopted, parents, stepmother and stepfather, and adopters if they stay with them in the common household and cooperate in the conduct of that household. the activities or the performance of an agency contract or contract contract; this does not apply to persons with whom the employment contract has been concluded for the purpose of professional preparation.
12. A sports scholarship shall be considered as a sports scholarship, with the exception of those who are learning or studying if they are not subject to pension insurance for another title.
13. The clergy and members of the religious and female religious orders of the Catholic Church, other churches and religious associations, with the exception of the alumni of clerical seminaries, novices, postulants and juniorists, who have not completed 25, are considered a clerical person. year of life.
14. On par with employment in the area of the Republic of Poland, it is considered the employment of Polish citizens abroad in the Polish diplomatic representations and consular offices, at permanent representations at the Organization of Nations The United States and other special missions or missions, as well as in other Polish institutions, institutions or enterprises, unless otherwise provided by international agreements.
15. The professional soldiers and officers shall be considered as a person in the service of the service:
1. Police;
2. the Internal Security Agency and the Intelligence Agency;
2a) of the Central Anti-Corruption Bureau;
3. Border Guard;
4) The State Fire Service;
5. Prison Service;
6) The Customs Service;
6a) The Service of Military Counterintelligence and Military Intelligence Service;
7. The Office of Government Protection.
Article 9. [ Persons covered by the compulsory pension insurance] 1. The persons referred to in art. 6 para. 1 points 1, 3, 10, 18a, 20 and 21, fulfilling the same conditions as to cover their compulsory retirement insurance from other titles, shall be covered by insurance only for the employment relationship, agency contract, contract contract or other service contracts to which the provisions relating to the order shall apply in accordance with the Civil Code, or a contract of work, if such an agreement is concluded with the employer, with whom they shall remain in employment, or if, under such contract, they carry out work on the The benefit of the employer is the benefit of the employer, the members of the employer, the members of the service the collection of a training, social benefit, social benefit or salary during the period of use of the mining benefit or during the period of use of the retraining scholarship. They may voluntarily, at their request, be covered by pension and disability insurance also from other titles, subject to the paragraph. 1a.
1a. The security exchanged in the mouth. 1, whose basis for the assessment of old-age and pension contributions for the employment relationship, membership of cooperatives, services, the collection of training, social benefits, social benefits or the remuneration of the the period of use of the mining benefit or during the period of use of the scholarship for retraining on a basis of the period of the month is lower than that laid down in the Article. 18 (1) In accordance with Article 4 (4) (a), (a) (a), (a) (a) (a) (a) (a), 1b and art. 16 ust. 10a.
1b. Where the insured persons referred to in paragraph 1 are concerned. 1a, at the same time, they fulfil the conditions for their compulsory retirement insurance with more than one other title, and they apply to them respectively. 2.
1c. The persons referred to in art. 6 para. In accordance with Article 1 (1) (1), (4), (5), (5), (8) and (10), which meets the conditions for compulsory retirement insurance for the benefit of a maternity benefit or a maternity allowance, the insurance must be subject to compulsory insurance. If you are receiving maternity benefit or maternity benefit, you will be able to receive maternity benefit or benefit from the maternity benefit. They may, however, voluntarily, at their request, be covered by pension and disability insurance also from other, all or selected, titles.
1d. The persons referred to in art. 6 para. In accordance with Article 1 (1), (1), (3) and (18a), which fulfil the conditions for compulsory retirement insurance for the benefit of a maternity benefit or a maternity allowance, the conditions for which they are liable to be covered by the pension insurance scheme are compulsorily insured. pension and pension from both titles.
2. A person fulfilling the conditions for compulsory retirement insurance and disability insurance of several titles, referred to in art. 6 para. 1 points 2, 4-6 and 10 shall be covered by the compulsory insurance of that title which arose at the earliest. However, it may voluntarily, at its request, be covered by pension and disability insurance also from other, all or selected, titles or change the title of insurance, subject to the paragraph. 2c and 7.
2a. The person referred to in art. 6 para. In accordance with Article 1 (1) (4), which carries out non-agricultural activities at the same time, it is subject to compulsory pension insurance for that activity if, in respect of the execution of an agency contract or contract or other service contract, the which, according to the Civil Code, applies to the provisions relating to the order and to cooperate in the performance of those contracts, the basis for the assessment of the contributions to the pension insurance scheme is lower than the lowest contribution base for the persons involved in the pension scheme. non-agricultural activities as referred to in Article 18 (1) 8. It may voluntarily, at its request, be covered by pension and disability insurance also for the title referred to in art. 6 para. 1 point 4. The person referred to in art. 6 para. In accordance with Article 4 (1) of the basic Regulation, Article 1 (4) of the basic Regulation shall apply at the same time as the basis for the assessment of the pension insurance contributions referred to in Article 4 (1) (a) 18a, shall be subject to compulsory pension and disability insurance of the two titles, subject to the provisions of paragraph 1. 2c.
2b. The person referred to in art. 6 para. In accordance with Article 1 (1) (2), which carries out non-agricultural activities at the same time, it is subject to compulsory pension insurance for that activity if, in respect of the performance of the work, the basis for the assessment of old-age and disability insurance contributions is subject to an obligation to pay the pension is lower than the lowest contribution assessment base for non-agricultural persons, the activities referred to in Article 4 (1) of Regulation (EU) (ies) of 18 (1) 8. It may voluntarily, at its request, be covered by pension and disability insurance also for the title referred to in art. 6 para. 1 point 2. The person referred to in Article 6 para. In accordance with Article 6 (1) (2), a non-agricultural activity for which the assessment of the pension and disability insurance contributions referred to in Article 4 is based on non-agricultural activities at the same time is appropriate. 18a, it is subject to compulsory pension and disability insurance of both titles.
2c. The person referred to in art. 6 para. Article 1 (1) (a) of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of 4 December preceding the general 18 (1) 4 point 5a, which fulfils the conditions for compulsory retirement and disability insurance for other titles, is subject to compulsory pension and disability insurance also from other titles. This rule shall not apply if the total basis for the assessment of the contributions for the performance of the work under the contract referred to in Article 4 (1) is not applicable. 6 para. 1 point 4, or from other titles, reaches the amount specified in Art. 18 (1) 4 point 5a.
3. A person carrying out several types of non-agricultural activities shall be covered by the compulsory pension insurance of one of the types of activity chosen by the person concerned.
4. The persons referred to in art. 6 para. 1 points 1, 3, 18a and 22, which have a fixed right to a pension or a pension are compulsorily insured under the pension scheme.
4a. The persons referred to in art. 6 para. In accordance with the provisions of Article 4 (1) of the basic regulation, the provisions of Article 4 (1) (a) of the European Union shall be governed by the provisions of Article 4 (1) (a) of the European Community and of the 2c and 4b.
4b. The persons referred to in paragraph 1. 4a. are compulsorily insured for pension insurance, if the contract, contract or other contract for the provision of services to which the provisions relating to the order is applied in accordance with the Civil Code, or the contract of work, has been concluded with the employer, with whom they remain at the same time as the employment relationship, or if, under such a contract, they perform work for the benefit of the employer with whom they remain in employment relationship.
4c. Persons carrying out non-agricultural activities referred to in Article 8 ust. In accordance with Article 6 (1) (a) of Article 6 (1) (a) of Article 6 (1) (a) of the basic Regulation, the provisions of the Act of the European Union shall be governed by the provisions of
5. The persons referred to in art. 6, not specified in paragraph 4, 4a and 4c, which have a fixed right to a pension or a pension are subject to voluntary pension insurance.
6. The persons referred to in art. 6 para. 1 point 8, art. 6a par. 1 and Art. 6b par. 1, as well as persons staying on parental leave shall be compulsorily insured or, respectively, to a pension insurance, if they do not have a fixed pension entitlement and do not have any other survivor's titles. the social security obligation.
6a. The persons referred to in art. 6 para. In order to be eligible for the benefit of the social insurance scheme, the Commission may, in accordance with the provisions of Article 7 (1) of the Directive, be subject to the provisions of Article 4 (1) (9), (9), (9
6b. An employee who combines parental leave with the performance of a job at the employer granting this leave on the basis of the rules laid down in the article. 182 1e The Labour Code is compulsorily insured for pension and disability insurance, with both titles.
7. The fellas fulfilling the conditions for compulsory retirement insurance for non-agricultural economic activities shall be covered by the insurance for that activity.
8. Persons remaining with the service, excluding persons referred to in art. 8 ust. In accordance with the provisions of Article 15 (6), the conditions for the payment of the pension scheme and the titles referred to in Article 15 (6) of the Regulation shall be met. 6 para. 1 points 2, 4-6 and 10 may be voluntarily covered by such insurance on his/her application.
9. Members of supervisory boards fulfilling the conditions for the coverage of pension and disability insurance from other titles are also subject to insurance for the performance of the duties of a member of the Supervisory Board.
Article 10. [ Guarantee of minimum benefit] If the period of voluntary insurance coverage exceeds 10 years, there is no guarantee that the minimum benefit is paid if the state of the insured person's own account does not guarantee that benefit.
Article 11. [ Sickness Insurance] 1. Compulsory sickness insurance shall be subject to the persons referred to in Article 4. 6 para. 1 points 1, 3 and 12.
2. voluntarily insured sickness insurance are subject to the application of the person covered by the compulsorily insured persons and pension insurance, as listed in the article. 6 para. 1 points 2, 4, 5, 8 and 10.
Article 12. [ Accident Insurance] 1. The compulsory insurance cover shall be subject to persons subject to pension insurance.
2. They shall not be subject to an accident insurance for unemployed persons receiving unemployment benefits or an integration benefit, Members of the European Parliament referred to in Article 4 1 (1) 1 of the Act of 30 July 2004. of the emolance of Members of the European Parliament elected in the Republic of Poland, and persons referred to in art. 6 para. 1 points 2, 11, 19-22, art. 6a and art. 7.
2a. (repealed)
3. (repealed)
Article 13. [ Persons Subject To Pension, Disability, Sickness and Accident Insurance] Compulsory pension, sickness, sickness and accident insurance cover shall be subject to natural persons during the following periods:
1) employees-from the date of establishing the employment relationship until the date of cessation of this relationship;
2) persons performing the work of imposing work and of the contractor-from the date marked in the contract as the day of commencing its execution until the date of termination or termination of the contract;
2a) (repealed)
(3) the members of the cooperative, from the date on which the work is commenced for the cooperative until the date of its completion;
4) persons carrying out non-agricultural activities-from the day of commencation of the activity to the date of cessation of the exercise of that activity, excluding the period for which the performance of the activity has been suspended on the basis of the provisions on freedom economic activities;
5. cooperating persons, from the date of commencation of cooperation in the conduct of non-agricultural activities or the implementation of a agency contract or contract of order until the date of termination of such cooperation;
6) Members and senators-from the date of acquisition of the entitlement to the emoluments until the date of the loss of this right;
7) sports scholarships-from the date of fulfilment of the conditions referred to in art. 8 ust. 12, until the date on which these conditions cease to be fulfilled;
8) persons performing a paid job, on the basis of a referral to work, at the time of serving a custodial sentence or a temporary arrest-from the day of commencement of work to the day of the completion of the work of the work;
9) the unemployed-from the date of acquisition of the right to benefit, inclusive benefit or scholarship until the date of the loss of the right to them;
9a) the persons referred to in art. 6 para. 1 point 9a-from the date of acquisition of the right to the scholarship until the date of the loss of the right to it;
9b) the persons referred to in art. 6 para. 1 point 9b-from the date of acquisition of the right to the scholarship until the date of the loss of the right to it;
10) clergy, from the day of admission to the clerical state until the day of the onset of this state, and in the case of the alumni of clerical seminars, novices, postulants and juniors-from the date of completion of the 25 years;
11. Reliable servicemen in the active service and persons serving as a replacement service, from the day of appointment or referral to that service until the day of release from that service;
12) the persons referred to in art. 6 para. 1 point 18a-from the date of establishment of the service ratio until the date of release from service;
(13) persons who remain on parental leave or childcare allowance or maternity allowance, from the date on which the conditions referred to in Article 4 are fulfilled. 9 ust. 6, until the date on which these conditions cease to be fulfilled;
13a) the persons referred to in art. 6a par. 1 and Art. 6b par. 1-from the date specified in the declaration referred to in art. 36 ust. 15, as the starting day for the exercise of personal care of the child, not before, however, from the date on which the statement was made, until the day indicated in the statement as the day of termination of the exercise of personal care of the child;
14) the persons referred to in art. 6 para. 1 point 20-from the date of acquisition of the right to social benefit, social benefit, remuneration of the period of the mining allowance or during the period of scholarship for retraining until the date of the loss of that right;
15) collecting a scholarship to the National School of Public Administration-from the day of obtaining the listener's status until the date of the loss of that status;
16) the persons referred to in art. 6 para. 1 point 21-from the date of acquisition of the right to the provision of training until the date of the loss of that right;
17) members of the supervisory boards-from the day of appointment to a member of the supervisory board until the date of cessation of the performance of this function.
Article 14. [ Coverage of pension, disability and sick leave insurance] 1. The concept of voluntary pension, disability and sickness insurance shall take place from the date indicated in the application for the coverage of these insurance, but not earlier than the date on which the application was filed, subject to the paragraph. 1a.
(1a) The concept of sickness insurance on a voluntary basis shall take place from the date indicated in the application only if the application for the pension insurance is made within the time limit laid down in Article 3 (1) (a) of the Directive. 36 ust. 4.
2. Pension and disability insurance and sickness insurance schemes referred to in paragraph 1. 1, they shall cease:
1) from the date indicated in the application for exclusion from these insurance, not earlier than from the date on which the application was submitted;
(2) from the first day of the calendar month for which the insurance is not paid at the time of the insurance, in the case of non-agricultural persons, the activities and the persons cooperating with them, the clergy and the persons referred to in Article 4. 7; in justified cases, the establishment, at the request of the insured person, may consent to the payment of the contribution after the deadline, subject to the paragraph. 2a;
3) from the date of cessation of the title subject to these insurance.
2a. In the case referred to in paragraph. In accordance with Article 18 (2) (2), if an allowance is made for the part of a month, sickness insurance shall cease from the day following that for which the allowance is granted.
3. The period for the payment of contributions shall also be deemed to be the period of remuneration for the duration of the incapacity for work as a result of illness or isolation in relation to an infectious disease and allowances.
Chapter 3
Rules for the setting of social contributions
Article 15. [ The amount of the contributions to the pension, disability and sickness insurance scheme] 1. The amounts of the contributions to the pension, disability and sickness insurance contributions are expressed in the form of an interest rate, equal to all insured persons.
2. The interest rate for accident insurance contributions shall be differentiated for individual premium payers and shall be determined according to the level of occupational hazards and the effects of those risks.
Article 16. [ Funding of contributions to pension insurance, sickness, sickness and accident insurance] 1. contributions to pension insurance:
1) employees,
2) persons performing an effort,
3. members of the cooperative,
4) concession holders,
5) Members and senators,
6) sports scholarships,
7) receiving a scholarship of the listeners of the National School of Public Administration,
8) persons performing a paid job, on the basis of a referral to work, at the time of serving a custodial sentence or a temporary arrest,
9) persons cooperating with the contractors,
10) officers of the Customs Service,
11. persons holding a replacement service,
12) members of supervisory boards
-they finance from their own resources, in equal parts, insured persons and payers of contributions.
The contributions to the retirement insurance of persons receiving training benefits after the employment has been financed by their own funds, in equal parts, insured persons and contributor to the payment of contributions.
(b) contributions to the persons referred to in paragraph 1 (b) of the persons referred to in paragraph 1. 1 and 1a, they finance from their own resources, in the amount of 1.5% of the base of the insured dimension and at 6.5% of the base of the payer's contributions.
1c. Contributions to the pension insurance, annuity and accident of persons providing work on the basis of the activation contract specified in the Act referred to in art. 6 para. 2d, calculated on the basis of the amount not higher than the amount of the minimum wage for the work determined on the basis of the separate provisions, finances the state budget through the Bookmark.
1d. contributions to the pension insurance, annuity and accident of persons providing employment on the basis of the activation contract specified in the Act referred to in art. 6 para. 2d, calculated on the basis of the amount of the excess over the amount referred to in the paragraph. 1c pays the payer of contributions on the basis of the rules for the contributions of the concession holders.
2. The contributions to sickness insurance covered by the insurance covered by the persons referred to in paragraph 2. 1 points 1 to 4, 8, 9 and 11, and in paragraph 1. 1c is financed in its entirety, from its own resources, the insured itself.
3. The contributions to the accident insurance of the persons mentioned in the paragraph. 1 points 1 and 3 to 10, persons who cooperate with non-agricultural activities, the unemployed persons who receive the scholarship and the persons receiving the scholarship finance in their entirety, from their own resources, the payer's contributions.
4. contributions to pension insurance, sickness, sickness and accident insurance:
1) persons carrying out non-agricultural activities,
2) the persons referred to in art. 7, they finance in their entirety, from their own resources, the insured themselves.
5. The contributions to the pension insurance and the rents of the dependable soldiers serving the active military service, with the exception of the soldiers serving as a candidate, shall be financed from the State budget of the part of which the Minister of National Defence is the posssable.
(5a) The contributions to the pensions, sickness and accident insurance contributions of the cooperating persons shall be financed entirely by the person carrying out the activities of the non-agricultural activity.
6. Contributions to the pension insurance and disability pension of persons who are resident in employment due to the need for direct, personal care of the long-term or hard-working family member and joint non-resident mother, father or the siblings finance all social assistance centres in their entirety.
6a. (repealed)
6b. contributions to pension insurance and disability pensions of persons receiving:
1) nursing care or special care allowance on the basis of the provisions on family benefits,
2) allowance for the procurator on the basis of the provisions on the determination and payment of the allowances for the guardians
-he finances the whole of the mayor, the mayor or president of the city.
7. (repealed)
7a. (repealed)
8. contributions to pension insurance and disability pensions of persons resident on parental leave, persons referred to in art. 6a par. 1, or persons receiving maternity benefit or maternity allowance, and contributions to the pension insurance of persons referred to in art. 6b par. 1, it finances the entire state budget through the Department.
9. The contributions to the pension insurance and unemployment insurance contributions are financed in full by the labour offices of the Labour Fund.
9a. Pension contributions of persons receiving a scholarship during the period of training, internship and professional preparation, directed by entities other than the district labour offices, shall finance in their entirety, from their own resources, the steering agents.
9b. Contributions to the pension insurance of persons referred to in Art. 6 para. 1 point 9b, they finance in their entirety the working offices of work from the Labour Fund.
10. contributions to pension insurance, annuity and accident insurance of persons referred to in art. 6 para. In the first paragraph of Article 1 (1), the following shall be financed by the following:
1) the clergy-in the amount of 20% of the contribution and the Kościelny Fund-at 80% of the contribution;
2) the Kościelny Fund-a 100% contribution for members of contemplative contemplative orders of clauzurous, missionaries in the periods of work on mission areas.
10a. The contributions to the pension insurance and the spiritual pensions referred to in art. 9 ust. 1a, finances the Kościelny Fund, in accordance with the mouth. 10 point (1), in a part calculated from the difference in the basis of the contributions laid down in the Article. 18 (1) 4 point 5 and the basis for the assessment of old-age and pension contributions for the employment relationship.
11. The contributions to sickness, old-age and pension insurance schemes which are voluntarily covered by such insurance cover are financed in their entirety, by their own resources, by insured persons.
12. The contributions to the pension insurance and disability pensions of the persons referred to in Article 6 para. 1 point 20, it finances the state budget in its entirety.
13. (repealed)
14. (repealed)
Article 17. [ Contributions payable] 1. contributions to pension insurance, disability, accident and sickness insurance contributions for insured persons referred to in Art. 16 ust. 1-3, 5, 6 and 9-12, calculate, calculate, and report monthly to the Bet Paid Contributions Bet.
2. The payers of the contributions referred to in paragraph 2. 1, calculate the proportion of the pension contributions and the sickness and sickness insurance contributions financed by the insured persons and after deduction of the insured person's funds transfer to the Department.
2a. contributions to the pension insurance and pension insurance referred to in Art. 16 ust. 1c and 8:
1) calculate the payers of contributions;
2) pays the bet.
3. contributions to pension insurance, disability, sickness and accident insurance insured persons not mentioned in the paragraph. 1 shall calculate themselves and report monthly to the Department.
Article 18. [ Revenue as the basis for the insurance premiums dimension] 1. The basis of the assessment of the contributions to the pension insurance and disability insurance referred to in art. 6 para. 1 points 1 to 3 and 18a shall be the revenue referred to in Article 1. 4 points 9 and 10, subject to paragraph 1. 1a and 2, para. Article 4 (5) and (4) 12.
1a. In the case of insured persons referred to in art. 8 ust. 2a, based on the assessment of pension and disability insurance contributions, the income for the agency contract, the contract or other service contract, to which the Civil Code applies to the Civil Code, shall also be taken into account. a work order or contract.
2. On the basis of the assessment of the pension contributions of the persons referred to in Art. 6 para. In the case of infectious diseases and allowances, no account shall be taken of the remuneration for the duration of the incapacity for work as a result of illness or isolation in relation to an infectious disease and allowances.
3. The basis of the assessment of the contributions to the pension insurance and the pensions of the concession holders shall be determined in accordance with the paragraph of paragraph 1. 1, if, in the agency contract or contract of contract or in another agreement for the provision of services, to which according to the Civil Code the provisions relating to the order apply, the payment for its execution is determined, at the amount of the hourly rate, or If you have an acorn or a commission.
4. The basis of the assessment of the contributions to the pension insurance:
(1) Members and senators, shall be the amount of the emoluments,
2) scholarship scholarships-an amount of scholarship,
2a) listeners of the National School of Public Administration-constitutes the amount of the scholarship,
3) unemployed-constitutes an amount of benefit, an inclusive benefit or a scholarship,
4) the persons referred to in art. 6 para. 1 point 20-constitutes the amount of the social benefit, social benefit or remuneration for the period of the mining benefit or during the period of the retraining grant,
5. reliable soldiers serving an active military service, with the exception of the soldiers serving as a candidate, shall be the amount of the minimum wage for the work in force in December of the previous year, established on the basis of separate provisions, subject to paragraph. 9 and 10, and in the case of soldiers serving within the National Reserve Forces, the amount of the emoluments for that service,
(5a) Spirituous-constitutes the amount of the minimum wage for the work, established on the basis of separate provisions, hereinafter referred to as 'the amount of minimum remuneration', subject to paragraph (a). 9 and 10,
6) soldiers holding an overtime military service-constitutes the amount of salary,
7) the persons referred to in art. 6 para. 1 point 21-constitutes the amount of the training provision,
8) the persons referred to in art. 6 para. 1 point 9a-is the amount of the scholarship,
9) the persons referred to in art. 6 para. 1 point 9b-constitutes the amount of the scholarship,
10) the persons referred to in art. 6 para. 1 point 22-constitutes revenue
-including the costs of obtaining and the amount of tax referred to in the personal income tax legislation.
4a. The basis for the assessment of the contributions to the pension insurance and the insured persons referred to in Article 4 (1) of the basic Regulation. 6 para. Article 1 (8) provides for remuneration for the work of the staff.
4b. Paragraph Recipe 4a shall apply mutatis mutandis to the insured persons who are performing at the time of the custodial sentence or the temporary arrest of a job in relation to a employment relationship.
4c. The basis of the contributions to the clergy who are insured persons referred to in art. 9 ust. 1a, the difference between the amount of the minimum wage and the amount of the basis for the assessment of old-age and pension contributions for the employment relationship, the membership of the cooperative or the service.
4d. The basis for the assessment of the contributions to the pension insurance and the insured persons referred to in Article 4 (1) of the basic Regulation. 6 para. 1 point 12, constitutes a cash benefit established on the basis of the provisions of the Act of 28 November 2003. with a replacement service (Dz. U. of 2014 items 1027 and 1198 and of 2015 items 1220).
5. The basis of the assessment of the contributions to the pension insurance and the disability pension of persons residing in employment due to the need for direct, personal care of the long-term or seriously ill member of the family and jointly non-residing mother, father or siblings shall be the amount of the income criterion per person in the family determined according to the separate provisions, subject to the paragraph. 9.
(5a) The basic amount of the pension contributions and the special care allowance on the basis of the provisions on family benefits shall be the amount of the nursing care allowance, or special care allowance.
5b. The basis for the assessment of old-age and disability insurance contributions for persons on parental leave and on the persons referred to in Article 4 (1) of the basic Regulation. 6a par. 1 points 1 to 4, represents the amount of 60% of the forecast average monthly wage that was adopted to fix the amount of the reduction in the annual base of contributions announced in the art mode. 19 (1) 10 for a given calendar year, subject to paragraph. 14 and 15. The new contribution shall be valid from 1 January to 31 December of the year concerned.
5c. The basis for the assessment of the contributions to the pension insurance of persons implementing the contract, as defined in the Act referred to in Article 3 (1) of the Act referred to in Article 3 (1) of the Act 6 para. 2d, shall be determined on the basis of the rules laid down for the concession holders.
5d. The basis for the assessment of the pension contributions of the persons referred to in Article 4 (1) of the basic Regulation. 6a par. Article 1 (5) is a minimum wage.
5e. The basis of the assessment of the pension contributions for the benefit of the person who takes care of the care allowance under the provisions on the establishment and payment of the allowances for the carers is the amount of the allowance for the care of the caring.
(6) The basic amount of the contributions to the old-age and disability insurance contributions of the persons receiving maternity benefit or the amount of the maternity allowance shall be the amount of that allowance.
7. The basis of the assessment of the contributions to the pension insurance and disability pensions of the insured persons referred to in art. 6 para. In accordance with Article 1 (1) (a) and (1) (a), (1) (a) (a), 7, shall constitute a declared amount, but not lower than the amount of the minimum remuneration, subject to paragraph. 3, 9 and 10.
8. The basis of the assessment of the contributions to the pension insurance and disability pensions of the insured persons referred to in Art. 6 para. Article 1 (5) is a declared amount, but not less than 60% of the average monthly wage forecast adopted to determine the amount of the reduction in the annual base of contributions announced in the art mode. 19 (1) 10 per calendar year. The new contribution shall be valid from 1 January to 31 December of the year concerned.
9. For the month in which the pension and annuity insurance coverage has been appropriately covered, or if they are established, and if they have lasted only part of a month, the amount of the lowest contribution base shall be reduced proportionately by dividing it by a number of the calendar days of this month and multiplying by the number of days the insurance is subject to insurance.
10. The rules for reducing the lowest base of the contributions referred to in paragraph 1. 9, apply mutatis mutandis in case of incapacity for work lasting for part of a month, if, for that reason, the insured fulfils the conditions for the grant of the benefit.
11. At the request of the insured persons referred to in art. 6 para. 1 point 10, the base of the dimension may be higher than that specified in the paragraph. 4 points 5a and paragraph. 4c. The contribution from the base of the dimension in excess of the amount of the minimum wage is financed by the clergy, diocesan or religious institutions.
(12) On the basis of the assessment of the contribution to the pension, sickness, sickness and accident insurance contributions, the foreign and other benefits of the members of the foreign service shall not be taken into account for the members of the foreign service. work in a foreign establishment.
13. (repealed)
(14) The basis for the assessment of old-age and disability pensions of persons on parental leave may not be higher than the average monthly salary paid for the period of 12 calendar months preceding parental leave and shall not be less than 75% of the minimum wage.
15. The basis for the assessment of the contributions to the pension insurance scheme of the persons referred to in Article 3 (1) of the Regulation. 6a par. 1 point 3 may not be higher than the average monthly amount constituting the basis for the assessment of contributions for the period of 6 calendar months preceding the period of exercise of personal care for the child and may not be less than 75% of the minimum amount salaries.
Art. 18a. [ Grounds for the assessment of pension contributions for persons carrying out an economic activity] 1. The basis of the assessment of the contributions to the pension insurance and disability pensions of the insured persons referred to in art. 8 ust. However, in the first 24 calendar months of the start of the business, the amount declared shall not be less than 30% of the minimum wage, but shall be the declared amount.
2. The provisions of the paragraph. 1 shall not apply to persons who:
1) they lead or during the last 60 calendar months prior to the date of commencation of the business activities carried out non-agricultural activities;
2) perform an economic activity in favour of a former employer for which before the day of commencation of business activity in the current or in the previous calendar year they have performed in the course of employment relationship or cooperative employment relationship activities that fall within the scope of the business.
Art. 18b. [ Assessment Basis for Pension Insurance contributions] The basis for the assessment of the contributions to the pension insurance of persons referred to in Article 6b par. 1, constitutes 75% of the minimum wage amount.
Article 19. [ Grounds for the assessment of the contributions of persons subject to old-age and/or voluntarily compulsory insurance] 1. The annual basis for the assessment of the pension contributions of the persons referred to in Article 3 (1) of the basic Regulation. 6 and 7, in a given calendar year may not be higher than the amount corresponding to 30 times the forecast average monthly wage in the national economy for a given calendar year, as defined in the Budget Act, the Act on a budgetary commission or their projects, where the relevant laws have not been adopted, subject to paragraph 1. 2 and 9.
2. If there are no grounds referred to in paragraph 1. 1, for the determination of the average monthly salary forecast in the national economy, this remuneration shall be determined on the basis of the average monthly remuneration of the third quarter of the previous year.
3. To reach the amount referred to in paragraph. 1, the pension contributions shall be calculated and transferred to the Facility on the basis of the dimension established in accordance with Article 3 (1) of the basic Regulation. 18. From the excess over the amount referred to in the paragraph. 1, no contributions to old-age and disability insurance are collected.
4. (repealed)
5. The payer of contributions is obliged to stop calculating and transfer the contributions to the pension and disability insurance after the insured has exceeded the amount of the annual base of the contributions referred to in the paragraph. 1, subject to paragraph. 6.
6. If more than one contributor of contributions is required to pay the pension contributions, the insured person shall be obliged to notify all the payers of contributions in excess of the amount of the annual base of the contributions. For the consequences of a bad notice which does not pay the pension contributions due, the insured person is responsible for the pension.
6a. The contributions to the pension insurance paid after the annual basis for the assessment of the contributions shall be subject to Article 4 (1) of the basic Regulation. 24 ust. 6a-8. The date of receipt of the unduly paid contributions shall be the date of receipt by the Commercial Office of the monthly amending report and of the statement of adjustment.
6b. If, as a result of the verification of the annual basis of the contribution assessment, the establishment finds payment of a contribution from the surplus over the amount referred to in paragraph. 1, it shall immediately inform the payers of the contributions and the insured person through the payment of the contributions.
7. The period of non-payment of the contributions to the pension insurance for the overrun during the calendar year of the amount of the annual base of the contributions referred to in paragraph 1. 1, shall be treated as a period of insurance within the meaning of the provisions of the Act of 17 December 1998. o pensions from the Social Insurance Fund, hereinafter referred to as 'the provisions on pensions and pensions from the Social Insurance Fund'.
8. Paragraph Recipe 7 shall apply mutatis mutandis to persons who are subject to pension insurance under the terms of Article 3 (1) of the Regulation. 13 and art. 14 para. 2 in a given calendar year, after payment of contributions from the annual basis of the dimension referred to in paragraph 2, the calendar year has been paid. 1.
9. The provision of the paragraph. The risk and accident insurance is not used when determining the prevalence of sickness and accident insurance.
10. The Minister responsible for Social Security announces in the Official Gazette of the Republic of Poland "Monitor Polski" until the end of the previous calendar year, by means of a notice, the amount of limitation of the annual base of the contribution dimension, o referred to in paragraph 1. 1, and the amount of the average remuneration to be fixed to it.
Article 20. [ Grounds for sickness and accident insurance contributions] 1. The basis of the assessment of sickness insurance contributions and accident insurance is the basis for the assessment of the contributions to the pension insurance and disability insurance, subject to the provisions of the paragraph. 2 and paragraph 3.
2. When setting the basis for the assessment of sickness insurance contributions and accident insurance, the limitation referred to in Article 4 (1) shall not apply. 19 (1) 1.
3. The basis for the assessment of sickness insurance contributions of persons who are subject to sickness insurance on a voluntary basis shall not exceed 250% of the estimated average remuneration referred to in Article 3. 19 (1) 10.
4. The President of the Plant announces the amount of 250% of the forecast average remuneration, in the form of a communication, in the Official Journal of the Republic of Poland "Monitor Polski", within 7 calendar days from the day of the announcement by the minister competent for affairs social security, in accordance with the procedure laid down in art. 19 (1) 10, the amount of the average wage forecast.
Article 21. [ Delegation] The Minister responsible for Social Security shall determine, by means of a regulation, detailed rules for setting the basis for the assessment of contributions, taking into account the limitation referred to in Article. 19 (1) 1, as well as exemptions from the assessment of contributions of certain types of income.
Article 22. [ Interest Rates of contributions] 1. The rates of contributions shall be:
1) 19.52% of the base of the dimension-for the pension insurance, subject to the paragraph. 3 and 4;
2) 8.00% of the base of the dimension-for the insurance of the annuity;
3) 2.45% of the base of the dimension-for sickness insurance;
4) from 0.40% to 8.12% of the base of the dimension-for accident insurance.
2. The rules for the differentiation of the interest rate for insurance contributions shall be determined by the provisions on social insurance for accidents at work and occupational diseases.
3. In the case of:
(1) the payment of the contribution to the open pension fund part of the pension insurance contribution of:
(a) 2,92% of the contribution base shall be discharged by the Department to the pension fund chosen by the insured person,
(b) 4,38% of the contribution base shall be recorded by the establishment on the sub-account referred to in Article 4. 40a,
(2) not to carry out the contribution to the open pension fund referred to in paragraph 2, not to pay the contribution to the open pension fund. 3d, part of the pension insurance premium of 7,3% of the premium dimension base is recorded by the Department on the sub-account referred to in art. 40a
-taking into account art. 111.
3a. The establishment does not discharge into an open pension fund and does not register on the sub-account referred to in Article 3. 40a, the contributions referred to in paragraph 1. 3, in the case of a notification by the competent pension authority of the determination of the right of the insured person to a pension calculated on the basis of art. 15 or the right to increase it on the basis of art. 14:
1) of the Act of 10 December 1993. o procurement of occupational pensions and their families (Dz. U. of 2015 items 330 and 1830) or
2) of the Act of 18 February 1994. on the pensions of police officers, the Internal Security Agency, the Intelligence Agency, the Military Counterintelligence Service, the Military Intelligence Service, the Central Anti-Corruption Bureau, the Border Guard, the Government Security Office, the State Security Office Fire Service and Prison Service and their families (Dz. U. of 2016 r. items 708).
3b. (repealed)
3c. (repealed)
3d. The establishment ceases to discharge into the open pension fund the contributions referred to in paragraph 1. 3 point 1 (a), from the day following the day on which the open pension fund has been informed of the obligation to transfer funds collected in the account of a member of the open pension fund to the FUS pension fund in relation to the completion of the pension fund by the insured age lower by 10 years from the retirement age referred to in art. 24 of the Act of 17 December 1998. about pensioners and pensions from the Social Insurance Fund.
3e. Paragraph Recipe 3d shall apply mutatis mutandis to the part of the contribution referred to in paragraph 3. 3 point 1 (a) which is due in respect of the period until the date referred to in paragraph 1 (b). 3d, paid or identified after this day.
3f. The contribution referred to in paragraph 1. 3e, shall be recorded in the sub-account referred to in Article 3. 40a.
3g. The bet does not discharge into an open pension fund and does not register on the sub-account referred to in art. 40a, the contributions referred to in paragraph 1. 3, persons who have been fixed the right to a pension or a partial pension as referred to in Article 3. 26b of the Act of 17 December 1998. about pensioners and pensions from the Social Insurance Fund, subject to the paragraph. 3h.
3h. The plant shall record on the sub-account referred to in art. 40a, contributions to persons with a fixed right to a periodic capital retirement pension, to a bridging pension or to a teacher compensation payment.
4. Part of the contribution to the pension insurance in the amount specified in Art. 112 (1) 2-4 is discharged by Zakład to FRD.
Article 22a. [ Application for a partial pension] 1. In the case of the submission by a member of an open pension fund, an application for the grant of the partial pension referred to in Article 26b of the Act of 17 December 1998. about pensions from the Social Insurance Fund, after having determined that the insured fulfils the conditions for granting this pension, the plant shall notify an open pension fund of the submission of the application and of the obligation to transfer all the funds collected to an account in an open pension fund for the FUS pension fund.
2. The amount of the measures referred to in paragraph 2. 1, and the amount collected on the sub-account referred to in Art. 40a, shall be recorded in the account of the insured person on the last day of the month preceding the month from which the partial pension will be granted.
3. The amount of the measures referred to in paragraph 3. 2, increases the amount of the pension insurance contributions underlying the calculation of the amount of the pension to be determined in accordance with art. 26 of the Act of 17 December 1998. about pensioners and pensions from the Social Insurance Fund, after it has been collected on the account of the insured.
Article 23. [ Interest on arrears on unpaid premiums] 1. The unpaid contributions shall be due from the payer to the payment of the interest on arrears, on the basis and in the amounts laid down in the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2015 items 613, of late. zm.).
1a. The percentage of arrears shall not be calculated if the amount is not exceeding 6,60 PLN.
2. The interest shall be paid for late payment and the fee for the payment of the contributions referred to in Article 2. 22 par. 3, are, in proportion to the amount of the contributions, discharged into the open pension fund and evidenced in the sub-account referred to in art. 40a.
3. (repealed)
4. The provisions of the paragraph. 1 and 2 shall not apply to the contributions paid by the Guaranteed Employee Benefit Fund.
Article 24. [ Additional fee for not paying contributions on time] 1. (lost power)
1a. In the event of non-payment of the premiums or the payment of their underpaid contributions, the bet may be charged to the payer with an additional charge up to 100% of the unpaid contributions. The decision on the issue of an additional charge shall be appealed against to the court in accordance with the rules laid down in the Article. 83.
1b. In relation to the payer of contributions being a natural person, convicted by a final judgment for not paying contributions or paying them at a low level, an additional charge for the same act shall not be made.
1c. In the event of the opening of proceedings in respect of a criminal offence concerning the failure to pay contributions or to pay them at the dismissal of the procedure for the payment of an additional fee to the payer who is a natural person for the same act, it shall be initiated and shall be suspended until the date of termination of the proceedings in respect of a criminal offence or misconduct.
1d. In the event of a final conviction of a payer who is a natural person for a criminal offence, or a misdemeanor payment, or a payment of the amount at a dismissal level:
1) the initiation of proceedings for the exchange of an additional charge for the same act shall be taken from the office;
2) the decision to impose an additional charge for the same act shall be repealed from the office, and the fee collected shall be refunded, immediately with interest, in the amount and under the rules of the civil law as from the day of collection of the additional fee.
2. The contributions and interest on arrears, enforcement costs, costs of a reminder and additional charge, hereinafter referred to as "contributions due", not paid in time, shall be subject to enforcement of enforcement proceedings in the administration or judicial executions.
3. (repealed)
(4) Claims on contributions shall be statute-bared after five years from the date on which they became due, subject to paragraph 1. 5-6.
5. There shall be no statute of limitations on contributions secured by mortgages or pledge, however, after the expiration of the limitation period, these claims may be enforced only from the subject of the mortgage or pledge up to the amount of the outstanding contributions and the interest for Arrears to the date of limitation.
5a. The statute of limitations does not start, and commenced is suspended from the date of conclusion of the contract referred to in art. 29 par. 1a, up to the date of the deferred payment due on contributions or the last instalment.
5b. The statute of limitation shall be suspended from the date on which the first action is taken to enforce the contributions on which the debtor has been notified, until the date of termination of enforcement proceedings.
5c. The bieg limitation period interrupts the declaration of bankruptcy. After the interruption, the limitation period shall commence anew from the day following the date on which the decision on the completion of the insolvency proceedings or its remission is entitled to complete.
5d. The payment of claims arising from a decision on the liability of a third party or a legal successor shall take place after a period of 5 years from the end of the calendar year in which the decision was issued.
5e. The running of the limitation period shall be suspended if the issue of the decision is conditional upon the settlement of the preliminary issue by another body or court. The suspension of the limitation period shall continue until the date on which the decision of another body becomes final or the decision of the court has become final, but not later than 2 years.
5f. In the case of the establishment of a decision establishing the obligation to be subject to social insurance, the basis for the assessment of contributions or the obligation to pay contributions to those insurance, the limitation period shall be suspended from the date of the initiation of the decision. proceedings until the date on which the decision has become final.
6. The statute of limitation referred to in paragraph. 4, shall be suspended from the date of death of the deceased until the date of the final decision of the court to determine the acquisition of the inheritance or to register the act of the certificate of inheritance, no longer than the date on which 2 years after the death The deceased.
6a. Non-paid contributions shall be credited by the Department of Office for arrears or current contributions and, in the absence thereof, for future contributions, unless the payment of the contribution is applied for reimbursement of contributions, subject to the provisions of paragraph 1. 6c, 8, and 8d.
6b. The plant shall notify the payer of the contributions of the amount of the unduly paid contributions, which, in accordance with the paragraph of paragraph 1 6a may be returned, unless they do not exceed the amount of the cost of the reminder in the enforcement proceedings.
6c. Having determined that the contributions have been paid unduly, the premium payer may apply for reimbursement of the contributions.
6d. Non-paid contributions shall be reimbursed within 30 days from the date of the impact of the application referred to in paragraph 1. 6c.
6e. If the unduly paid contributions are not reimbursed within the time limit set out in the paragraph. 6d shall be subject to an interest rate equal to interest on late payment of tax arrears, from the date on which the application referred to in paragraph 1 is lodged. 6c.
6f. In the absence of a contributor to the contributions or his legal successor, the Institution shall inform the insured person of the amount of the unduly paid contributions to the part financed by the insured person and shall, at his request, reimburse the paid contributions unduly. The provisions of the paragraph 6c-6e shall apply mutatis mutandis.
6g. Non-paid contributions shall be subject to a limitation period of 5 years from the date of:
1. the receipt of the notification referred to in paragraph 1. 6b;
2) the payment of contributions, in the absence of the notification referred to in paragraph. 6b.
6h. The running of the limitation period referred to in paragraph. 6g, shall be suspended:
1) in the case of the establishment of the decision on unduly paid contributions-from the day of the opening of the procedure to the date on which the decision became final;
2) if the issue of a decision on unduly paid contributions is contingent upon the settlement of a preliminary issue by another body or court-until the date on which the decision of another body became final or the decision of the court has become final, not longer than for a period of 2 years;
3) from the date of death of the deceased until the date of the final decision of the court to determine the acquisition of inheritance or the registration of an act of attestation of inheritance, no longer than on the date of the lapse of 2 years after the death of the deceased;
4. in the case of the establishment by the establishment of a decision declaring that there is no obligation to subject social insurance or reducing the basis of the assessment of contributions to such insurance, from the date of the opening of the procedure to the date on which the decision became legal.
7. (lost power)
8. The non-paid contribution deducted to the open pension fund shall be refundable in the nominal amount of the contribution.
8a. (repealed)
8aa. The provisions of the paragraph 8 shall also apply to the sub-accounts referred to in Article 6. 40a:
1) contributions;
2) the amounts of funds transferred by the open pension fund referred to in Article 40c ust. 2.
8b. (repealed)
8c. (repealed)
8d. Where, as a result of an error by an institution serving the payment of contributions unduly paid, the contributions have been financed from the funds of that institution, the amount unduly paid shall be reimbursed to that institution.
8e. If the nominal value of the contribution referred to in paragraph 8, is:
1) higher than the amount of the unduly received contribution, which the open pension fund is obliged to reimburse to the Company on the basis of the provisions on the organisation and functioning of pension funds-the difference is financed from the pension fund, the Social Insurance Fund, which has been identified;
2) lower than the amount of the unduly received premium, which the open pension fund is obliged to reimburse to the Company on the basis of the provisions on the organisation and functioning of pension funds-the difference constitutes the income of the pension fund, to the Social Security Fund.
(9) Interest on arrears, execution costs and additional fees shall be financed entirely from own funds by the contributor of contributions.
Article 25. (repealed)
Article 26. [ Contributions receivable as a basis for entry into a mortgage] 1. The plant shall have the right to request the establishment of a perpetual book for the property of the debtor due to the payment of the levy due also when the debtor is a State-owned organizational unit not being a budgetary entity.
2. The documents issued by the Zakład Certifying Existence of the Contributions Receivable and the amount thereof are the basis for the entry of the mortgage in the perpetual book of the property constituting the property of the obliged. If the immovable property does not hold a perpetual book, the security shall be effected by submitting those documents to a set of documents.
3. In order to secure the claims for contributions, the employer shall have a compulsory mortgage on all immovable property of the debtor, taking into account the paragraph. 3a and 3b. The basis for the establishment of a compulsory mortgage shall be served on the decision to determine the amount of the contributions, the liability of the third party or the liability of the successor in law.
3a. The subject of a compulsory hypothesis may be:
1) the fractional part of the property, if it constitutes the share of the debtor;
2) property constituting the object of co-ownership of the total debtor and his spouse;
3) a property constituting the object of joint ownership of the total shareholders of a civil company or a fraction of a property constituting the participation of the shareholders of a civil company-where the debtor is a company.
3b. The subject of a compulsory hypothesis may also be:
1) perpetual use with buildings and equipment on the usable land which is the property of the perpetual user or participation in the law;
(2) the ownership of the cooperative's right to the premises or participation in the law;
3. the claim secured by mortgages;
4) a sea vessel or seagarship in construction entered in the ship register.
3c. To the compulsory hypothesis referred to in paragraph. 3a and 3b shall apply mutatis mutandis the rules on the hipotence of immovable property.
4. To the mortgage referred to in paragraph. 3-3c, taking into account the mouth. 5, the provisions of the Act-Tax Ordinance, concerning the Compulsory Mortgage shall apply accordingly.
5. At the request of the Department or the field manager of the OU, the debtor is obliged to reveal the property and the property rights which may be subject to the mortgage or a pledge, if the evidence collected in the proceedings shows that contributions due on contributions may be unpaid.
5a. Unciation referred to in paragraph 1. 5, shall be made in the form of a statement submitted under the penalty of criminal liability for false testimony. Prior to receipt of the declaration, the Department or the head of the field of the OU, which is at the same time the enforcement authority, shall be obliged to warn the debtor of the criminal liability for false statements.
6. The request of the exaltation referred to in paragraph 1 5, shall also apply to:
(1) the spouse, legal successors and third parties responsible for the debt of the payer's contributions;
2) persons who have received undue benefits, contributor of premiums or other entities liable for the reimbursement of undue benefits referred to in art. 84, except where the undue benefits are subject to a deduction of the currently paid benefits.
7. The remorse from the subject of a compulsory mortgage shall be carried out in the procedure of enforcement proceedings in the administration, unless the subject of the mortgage is carried out by execution by a judicial enforcement authority.
Article 27. [ Statutory security of the pledgings of contributions] 1. The claims receivable shall be secured by a statutory pledge on all the property of the debtor and the joint ownership of the debtor and his or her spouses of movable property and transferable property rights.
2. To the pledge referred to in paragraph. 1, the provisions of the Act-Tax Ordinance, concerning Treasury pledges, shall apply accordingly.
2a. The pledge referred to in paragraph. 1, shall be entered in the register of treasury pledges maintained on the basis of art. 43 of the Act-Tax Ordinance.
3. An extract from the register of pledges referred to in art. 46 § 1 of the Act-Tax Ordinance, shall be issued at the request of the Company free of charge.
Article 28. [ Cancellation of contributions receivable] 1. The claims arising from the contributions may be redeemed in whole or in part by the establishment, taking into account the lips. 2-4.
2. The claims arising from contributions may be remitted only in the case of their total irrevocability, subject to the paragraph. 3a.
3. The total intitability referred to in paragraph. 2, occurs when:
1) the debtor died without leaving any property or left the movable property not subject to enforcement on the basis of separate provisions or left the objects of daily household use, the total value of which does not exceed the amount constituting the three times the average remuneration and, at the same time, there are no legal successors and there is no possibility of transferring liability to third parties;
2) the court dismissed the application for the declaration of bankruptcy of the debtor or the waiver of bankruptcy proceedings for the reasons referred to in art. 13 and art. 361 point 1 of the Act of 28 February 2003. -bankruptcy law (Dz. U. of 2015 items 233, 978, 1166, 1259 and 1844 and from 2016. items 615);
3) there has been a cessation of activities while the lack of property from which the claims can be enforced, the spouse, successors of the legal entities, the possibility of transferring liability to third parties within the meaning of the provisions of the Act of 29 August 1997 -Tax Ordinance;
(4) there has been no satisfaction of the receivables in the completed winding-up proceedings;
(4a) the amount of the unpaid contribution does not exceed the amount of the cost of the enforcement in the enforcement proceedings;
4b) there has been no settlement of receivables in the ummitted insolvency proceedings;
5) the chief of the tax office or the court bailiards stated the lack of property from which execution can be carried out;
6) it is clear that no amounts in excess of the enforcement expenditure will be obtained in the enforcement proceedings.
(3a) Claims on social security contributions of insured persons who are at the same time payment of contributions to such insurance may, in justified cases, be remitted in spite of the absence of any irrecoverable amount of indemnibility.
3b. The Minister responsible for social security shall determine, by way of regulation, the detailed rules for the mortification referred to in paragraph 1. 3a, taking into account the reasons for the waiver, taking into account the important interest of the person liable for the payment of the contributions and the state of the social security finances.
4. The mortifying of contributions also results in the cancellation of interest on arrears, the cost of a reminder and an additional fee.
5. In the case referred to in paragraph. In accordance with Article 3 (1), the decision of the deceased shall be left in the case file.
6. The provision of the paragraph. 3 point 4b shall not apply to contributions to a part financed by the insured person, unless he is also a contributor to the contributions.
Article 29. [ Deferral of payment of contributions due to contributions] 1. For economic reasons or other reasons which deserve to be taken into consideration, the Department may, at the request of the debtor, postpone the due date for the payment of the contributions and to spread the payment on the instalment, taking into account the debtor's payment options and the state of social security finance.
(1a) The payment of the due date for payment of contributions and the distribution of amounts receivable in instalments shall be made in the form of a contract.
2. The contributions which have been distributed to the instalments shall not be calculated on the basis of any default interest from the day following the date on which the application for such relief is affected.
3. If the debtor does not repay within the time limit set by the instalment of the instalment, the remaining amount shall be immediately payable with interest on the delay accrued under the rules laid down in the Act-Tax Ordinance.
4. In the cases referred to in paragraph. 1, The plant shall determine the prolongation fee on the basis and in the amount provided for in the Act-Tax Ordinance for the taxes constituting the revenue of the State budget.
Article 30. [ Exemption of application of the law] For contributions financed by non-contributor-insured persons, no contributions shall be applied. 28.
Article 31. [ Apply Tax Ordinance] The following shall apply mutatis mutandis to the claims for contributions: 12, art. 26, art. 29 § 1 and 2, art. 33, art. 33a, art. 33b, art. 38a, art. 51 § 1, art. 55, art. 59 § 1 points 1, 3, 4, 8 and 9, art. 60 § 1, art. 61 § 1, art. 62 § 1, 3 and 5, art. 62b § 1 point 2 and § 3, art. 72 § 1 paragraphs 1 and 4 and § 2, art. 73 § 1 points 1 and 5, art. 77b § 1 and 2, art. 91, art. 93, art. 93a-93c, art. 93e, art. 94, art. 97 § 1, art. 98 § 1 and 2 points 1, 2, 5 and 7, art. 100, art. 101, art. 105 § 1 and 2, art. 106 § 1 and 2, art. 107 § 1, 1a, § 2 (2) and (4) and § 3, art. 108 § 1, 3 and 4, art. 109 § 1 in the field of art. 29, art. 109 § 2 pt. 1, art. 110 § 1, § 2 (2), § 3, art. 111 § 1-4 and § 5 pt. 1, art. 112 § 1-5, art. 112b, art. 112c, art. 113, art. 114, art. 115 -117, art. 118 and Art. 119 of the Act of 29 August 1997. -Tax Ordinance.
Article 32. [ Adequate application of the provisions on social security contributions] For contributions to the Labour Fund, the Occupational Pensions Guaranteed Fund and the Staging Pension Fund and for health insurance in respect of: their collection, execution, payment of interest for late payment and additional fee, penal provisions, making security on all immovable property, movable and transferable rights of the debtor, the liability of third parties and the heirs, and the application of reductions and redemptions, respectively, the provisions on insurance premiums shall apply social.
Chapter 4
Insurance declarations, keeping of accounts and registers and rules for the settlement of premiums and allowances
Article 33. [ Plant Activity] 1. The plant shall lead:
1) the insured's accounts, each of which is identified by the PESEL number;
2) the accounts of the payers of contributions marked with the number of the NIP, and in the case where the payer of the contributions does not have the NIP number, until it is obtained-the number from the national register of official entities of the national economy REGON, and if he does not also have that number- the PESEL number or series and the number of the identity card or passport;
3) The Central Register Of Insured;
4) The Central Register Of Payment Of Contributions;
(5) A Central Register Of Members Of Open Pension Funds;
6) (repealed)
7. other records necessary for the performance of tasks defined by separate regulations.
1a. (repealed)
2. If the insured person referred to in paragraph 1 point 1, does not hold a PESEL number, does not specify it or the given number raises doubts as to its correctness, the account of the insured means the number of the NIP, and if it does not also have that number-a series and the number of the identity card or passport.
3. (repealed)
4. The plant shall be entitled to the gratitous use of:
1) the PESEL register;
2) data collected in the Central Register of Entities-National Taxpayer Records under the rules provided for in the rules on the rules of records and identification of taxpayers and payers;
3) data collected in the national official register of entities of national economy (REGON), conducted by the President of the Central Statistical Office.
5. The detailed scope of the data contained in the registers referred to in paragraph. Article 1 (1) to (7) shall specify, by way of regulation, the Minister responsible for social security, taking into account also the data relating to the profession pursued by the insured persons doing the job in specific conditions or in specific conditions. No
Article 34. [ Access to information collected by the Department] 1. The establishment shall ensure the reliability and completeness of the information collected on the accounts of insured persons and on the accounts of contributor of contributions in a manner regulated by this Act.
2. The information contained in the account of the insured person and the payer's account of contributions conducted in electronic form, which were provided in the form of a written or electronic document, shall be a means of proof in administrative and judicial proceedings of social security.
3. The provisions on personal data protection shall apply to the information contained in the accounts of the insured persons and the accounts of the contributions and of the source data on which the records are based on those accounts.
4. Use of personal data and other information collected in insured accounts shall be permitted only in the cases specified in the Act.
5. The establishment and the open pension fund shall be obliged to share the personal data of persons registered in the register referred to in art. 33 (1) 1 point 5.
6. The establishment, at the request of the payer of contributions, shall examine the correctness of the pension insurance contributions shown by this payer and the insured persons referred to in Article 3. 9 ust. 2c. If, as a result of a check on the monthly basis of the contribution assessment, the bet is found to be erroneous, it shall immediately inform the payer of the contributions and the insured person through the payer's contributions. If there is more than one contributor to the payment of the contributions to the pension scheme, the contribution shall be paid by each payer, unless the insured person submits to the payer the documents that do not necessarily have to be covered by the payment of the premium. payment of contributions.
Article 35. [ Data contained in documents relating to social insurance] 1. In all documents relating to social insurance, including the clearing and payment of contributions, and the granting and payment of the benefits specified by separate regulations, the following shall be given:
1) in the case of insured persons-the PESEL number, and in case the insured has not been given the PESEL number-the series and the number of the ID card or passport, subject to the para. 1a;
2) in the case of contributors of contributions-the NIP and REGON numbers, and if the payer's contributions were not given these numbers or one of them-the PESEL number or the series and the number of the identity card or passport.
1a. In the names of the monthly reports referred to in art. 41, the PESEL number should be given, and in case the insured has not been given the number, the series and number of the identity card or passport.
2. (repealed)
3. (repealed)
Article 36. [ Notification to social security mandatory] 1. Any person who is compulsorily insured under the pension scheme shall be subject to notification to social security.
2. The obligation to notify to social security of persons referred to in art. 6 para. 1 points 1-4, 6-9b, 11, 12, 18a-22, para. 2, 2a and 2d, clergy who are members of the nuns or monasteries and of the cooperating persons referred to in art. 8 ust. 11, it belongs to the payer of contributions.
A person who is on parental leave shall be obliged to inform the payer of the payment of the right to a pension or to the subject of social insurance for any other reason other than being on leave parental leave.
2b. The notification to the social security of the persons referred to in art. 6a par. 1 and Art. 6b par. 1, and the unregistration of these insurance, in the case of the cessation of the conditions justifying the payment of contributions, shall be owned by the Plant. These persons shall be required to submit to the Company:
1) a short copy of the child's birth certificate;
2) the statement referred to in paragraph. 15;
3) a decision on disability or the degree of disability, in the case of having a child of such a ruling.
3. The obligation to notify to social security of persons referred to in art. 6 para. 1 points 5 and 10, subject to paragraph. 2, it belongs to these persons.
4. The notifications referred to in paragraph 1. 2 and 3, shall be made within 7 days from the date of establishment of the insurance obligation, subject to the paragraph. 4a, 5, 5a and 9a.
4a. Declarations referred to in paragraph 3, the creators and artists shall carry out within 7 days from the date of receipt of the decision of the Commission for the Supply of Retirement Provision of the Creators setting the date of commencasing the execution of creative or artistic activity.
5. Persons, who are covered by social insurance on a voluntary basis, shall notify the application for the coverage of their insurance within the time limit by the chosen one. The provisions of the paragraph 2 and 3 shall apply mutatis mutandis.
5a. Workers referred to in art. 18 (1) 12, they are declared for social security no later than the deadline for the settlement and payment of the contributions for the month in which the social security obligation arose.
6. (repealed)
7. The true ness of the data contained in the notification to social security shall be confirmed by the person concerned by his own signature, with the exception of the persons referred to in art. 6 para. 1 point 19.
8. In the case of transfer to the Assumption of Social Security Tickets in the form of an electronic document, the notification in the form of a written document with the handwritten signature of the person of the reported payer shall be kept for a period of 5 years.
9. The claims for social security according to the prescribed formula, subject to the paragraph. 9a, or in the form of an electronic document within the meaning of the provisions of the Act of 17 February 2005. information on the activities of entities carrying out public tasks (Dz. U. of 2014 items 1114 and 2016 items 352) of the software referred to in art. 47a ust. 1, or in the form of printout from this software, shall be made in the organizational unit of the Department. On the basis of the first notification to social security, the account referred to in art is assumed. 33 (1) 1 point 1.
9a. Requests for insurance of persons referred to in art. 6 para. In accordance with Article 18 (1) (b) of the basic law, the following shall be done by means of a monthly report
10. The notification to social security shall include in particular the following data concerning the person reported: the data referred to in Article. 35 par. 1 point 1, surname, first and second names, date of birth, family name, nationality and sex, title of insurance, degree of disability, possession of a fixed right to a pension or a pension, address of residence permanently, address residence if it is different from the address of the permanent residence, the address for correspondence, if it is different from the address of the check-in on a permanent residence and address of residence.
11. Any person in respect of whom the title of social security has expired shall be subject to registration with those insurance. The declaration of registration of the payer of the contributions is obliged to submit within 7 days from the date of the existence of this fact, subject to the paragraph. 12 and 14. The provisions of the paragraph 2, 3 and 9 shall apply mutatis mutandis.
12. In the case of the workers referred to in paragraph. 5a, the declaration of registration of the payer of contributions is obliged to submit within 30 days from the date of cessation of the employment relationship.
(13) Any changes to the data shown in the declarations referred to in paragraph 1. 10-12, the payer of the contributions shall notify the Department within 7 days from the occurrence of the changes, the finding of irregularities in its own right or the receipt of a notification of the finding of irregularities by the Department.
14. The changes in relation to the data shown in the notification referred to in paragraph 10, concerning the title of insurance and the types of insurance and the time-limits for their inception, the payer shall notify the Department by filing a declaration of registration and re-declaration to social security which contains the correct data.
15. The persons referred to in art. 6a par. 1 and Art. 6b par. 1, make a statement of the intention to subject to pension insurance or to the pension insurance, as appropriate, which shall include:
1) the name of the person holding personal custody of the child and her PESEL number, and in the event that the PESEL number has not been given-the series and the number of the ID card or passport;
2) the place of residence;
3) the day of commencing of personal care of the child;
4) the day of termination of the personal care of the child;
5) the name and surname of the child and the date of birth;
6) information about the last period of insurance;
7) information on the use or non-use of the second parent from the powers specified in Art. 6 para. 1 point 19 or art. 6a par. 1 or Art. 6b par. 1.
16. The person referred to in art. 6a par. 1 and Art. 6b par. 1, shall be obliged to notify the Department of any changes to the data indicated in the statement referred to in paragraph. 15, within 7 days from the date of such changes.
Article 36a. [ Notification to social insurance voluntary] 1. Pension and disability insurance during the period of suspension of the business activity referred to in art. 14a par. 1-1b of the Act of 2 July 2004. concerning the freedom of economic activity, by persons carrying out non-agricultural business activities is voluntary. The entrepreneur during the period of suspension of the business activity does not pay for sickness and accident insurance.
2. The suspension of the pursuit of an economic activity shall result in the cessation of the social security obligation from the date on which the suspension of the performance of the business activity begins, to the day preceding the day of resumption of the business activity 2.
3. For the period of suspension of the business activity, an entrepreneur who is a contributor of contributions solely for himself shall not be obliged to submit a statement of account and to pay the social security contributions provided for in the Act.
4. The resumption of business activity does not require re-notification to insurance.
Article 36b. [ Notification for social security and the unregistration or alteration of the data shown in the declaration made by the entrepreneur] 1. The persons referred to in art. 6 para. Article 1 (5), which is an economic operator within the meaning of the provisions on the freedom of establishment under those provisions, may make the declarations referred to in Article 3 (1) (a). 36 ust. 1 and 11, or changes in the data recorded in those notifications, except for the modification of the data referred to in Article 1 (1) and (2). 36 ust. 14.
2. The day of filing of the declarations referred to in art. 36 ust. 1 and 11, or changes in the data shown in these notifications shall be deemed to be the day of submission of the application for entry to the Central Register and the Information on Business Activity together with the request to make those notifications or to change the data shown in the notifications to the the basis of the provisions on the freedom of establishment.
Article 37. [ The transfer of a copy of the power to conduct non-agricultural activities] 1. (repealed)
2. The competent authorities for the issue of the non-agricultural activities referred to in Article 2 8 ust. 6, they transfer copies of allowances granted to natural persons and organisational units without legal personality, as well as copies of decisions withdrawing those powers, if they do not have an obligation to obtain the entry into the national official register of entities of the national economy (REGON).
Article 38. [ Social Security Obligation Dispute] 1. In the event of a dispute concerning the social security obligation, the Department shall issue a decision to the person concerned and the payer of contributions
2. No later than 7 days after the decision referred to in the paragraph is entitled to become final. 1, the payer of contributions is obliged to transfer to the Bookmark the documents related to social insurance set out in the Act for the period covered by the decision.
Article 39. [ Agreement with open pension fund] 1. Not later than 4 months from the date of creation of the obligation referred to in art. 36 ust. 4, the insured person may enter into an agreement with an open pension fund.
1a. The establishment shall pay the contribution referred to in the Article to the pension fund chosen by the insured person. 22 par. 3 point 1 (a), starting with the premium paid for the month in which the establishment was received from the open pension fund, notification of the conclusion of the contract.
(1b) The establishment shall inform the insured, who has not entered into an agreement with an open pension fund, of the obligation to make a written declaration on the property relations existing between him and his spouse and that he or she may indicate the persons entitled to to receive the funds after his death. Article Recipe 82 of the Act of 28 August 1997. of the organisation and functioning of pension funds (Dz. U. of 2016 r. items 291 and 615) shall apply mutatis mutandis.
1c. The Minister responsible for social security shall determine, by means of a regulation, the model declaration referred to in paragraph 1. 1b, taking into account the need to ensure the protection of the interests of the insured and the completeness of the statement
2. (repealed)
2a. (repealed)
3. (repealed)
4. (repealed)
5. (repealed)
Article 39a. [ Statement on the transfer of the contribution to the open pension fund and on the sub-account of the contribution] 1. Starting from 2016, every four years, during the period from 1 April to 31 July, a member of an open pension fund or a person whose establishment records the premium on the sub-account referred to in art. 40a, according to art. 22 par. For the purposes of Article 3 (2), a written or electronic document authenticated by a qualified certificate, within the meaning of Article 3 (2), may be submitted to the Company in writing or in the 3 point 12 of the Act of 18 September 2001. o electronic signature (Dz. U. of 2013 r. items 262, z 2014 r. items 1662 and of 2015 items 1893), a profile of trusted ePUAP, within the meaning of art. 3 point 14 of the Act of 17 February 2005. o computerisation of the activities of entities carrying out public tasks, or of other technologies enabling the identification of the activities referred to under Article 4 (1) 20a par. 2 of the Act of 17 February 2005. o computerisation of the activities of entities carrying out public tasks, by the ICT system made available free of charge by the Department, in accordance with the model statement on:
1. the transfer to the open pension fund of the contribution referred to in Article 22 par. 3 point 1 (a), starting with the contribution paid for July;
2. the payment of the contribution referred to in Article 4 (2). 22 par. 3 point 2, in the sub-account referred to in Article 40a, starting with the premium paid for the month in which the application was made.
2. In the case of persons whose contribution was recorded in the sub-account referred to in art. 40a, according to art. 22 par. Article 3 (2) and which were not members of an open pension fund, the provisions of Article 3 (2) 39 (1) 1 and 1a shall apply mutatis mutandis, with the following:
1. the period of 4 months shall be counted from the date on which the declaration referred to in paragraph is lodged. 1 point 1;
2) The bet pays the contribution to the selected open pension fund no sooner than starting with the contribution paid for July.
3. In the case of submission of the declaration referred to in paragraph. 1 point 1, the insured person declares that he wants the contribution to be transferred to an open pension fund of which he is a member, or signs the name of an open pension fund to which the contribution is to be transferred, and the Insurance Institution It shall inform the open pension fund in the statement of the social partners.
4. In the case of submission of the declaration referred to in paragraph. 1 point 1, the provisions of Chapter 7 of the Act of 28 August 1997. the organisation and functioning of pension funds shall be applied mutatis mutandis.
5. If the insured person does not enter into the contract with the entered in the statement referred to in the paragraph. 1 point 1, an open pension fund, the contribution referred to in Article 22 par. 3:
1. point 1 (a) shall be transferred to an open pension fund of which the insured person is a member, in the case of an insured person who is a member of an open pension fund;
2. point 2, shall be recorded in the sub-account referred to in Article 3. 40a-in the case of an insured person who is not a member of an open pension fund.
6. The Minister responsible for social security shall determine, by means of a regulation, the models of the statements referred to in paragraph 1. 1, taking into account that the current list of all open pension fund names is included in its content, and taking into account the need to ensure the protection of the interests of the insured, the correctness of the transfers or the filing of contributions, and Having regard to the requirements of completeness
Article 40. [ Account Insured] 1. In the account of the insured person, information about the exempt amount of contributions to the pension insurance shall be recorded, excluding contributions subject to the transfer to the open pension fund and the collection on the sub-account referred to in Article 40a:
1) due-in the case of non-contributor insured persons;
2) paid-in the case of insured persons who are payers of contributions and persons who cooperate with persons carrying out non-agricultural activities.
If the non-contributor's contribution is paid within three months of the expiry of the period for payment of the contribution referred to in paragraph 1, the amount of the contribution referred to in paragraph 1 shall be Article 1 (1), establishes that the contribution has not been paid, may refer to the Institution for information as to whether the plant has taken action to bring it down.
(1b) In the accounts of the insured person who is not a contributor, information about the unpaid amount of the contributions payable shall be recorded:
1) discharge into an open pension fund,
2) to be listed on the sub-account referred to in art. 40a
-which have been statute of limitations in accordance with art. 24.
1c. The insured account shall also register information about the decouting amount of contributions subject to the open pension fund or to the sub-account referred to in Art. 40a:
(1) in the case of insured persons referred to in paragraph 1. 1 point 1, payable for the period up to the date on which the application for retirement referred to in Article 1 is submitted. 24 of the Act of 17 December 1998. about pensions from the Social Insurance Fund and in art. 26b of that law or the acquisition of the right to a pension, if such a request is not required, not paid or not identified by that date, including where the statute of limitations has not expired;
2) in the case of insured persons referred to in paragraph. 1 point 2, paid or identified after the date on which the application for retirement referred to in Article 1 is submitted. 24 of the Act of 17 December 1998. about pensions from the Social Insurance Fund and in art. 26b of that law or the acquisition of the right to a pension if such a request is not required.
1d. As the date of the meeting on the account of the insured premiums referred to in paragraph. 1b and 1c, shall be the date on which the insured person's contributions referred to in the paragraph are to be collected. 1 point 1, payable for the same calendar month.
1e. The insured account shall record the amount of the funds listed on the sub-account referred to in Art. 40a, the last day of the month preceding the month of the determination of the right to a retirement pension for the achievement of the age referred to in Article 24 ust. 1b of the Act of 17 December 1998. of the pensions of the Social Insurance Fund, and of the achievement of the age referred to in Article 24 ust. 1a of this Act, by a person who does not meet the statutory conditions for determining the right to a periodic capital pension, subject to the paragraph. 1f.
1f. Provision of the paragraph 1e shall not apply to persons who comply with the statutory conditions for the establishment of the right to a periodic capital pension.
1g. Paragraph Recipe 1e shall apply mutatis mutandis to persons who have not established the right to a periodic capital pension for the reasons referred to in Article 3. 8 point 2 of the Act of 21 November 2008. about capital pensions.
2. In the account of the insured person, the information shall be recorded:
1) listed in the printed paper: the social security reports, the monthly monthly report and the clearing declaration;
2. the membership of an open pension fund and the time limits for the transfer of contributions to that fund;
3) o membership in a patient's caste [ 2] and of the time limits for the transfer of contributions to that register
(4) the amount due and paid contributions to the pension, disability, sickness, accident and health insurance and the amount of the contributions payable and the contributions to be paid into the open pension fund;
(4a) the value of the funds paid under the periodic capital pension;
5) on non-insurance facts, affecting the right to benefits from social security and at their height;
6) (repealed)
7) necessary for the granting and payment of social security benefits, as well as benefits financed from the state budget and about the payments made;
(8) necessary for the establishment, reestablishment or conversion of initial capital;
(9) the initial capital and the combatting initial capital;
10) necessary for the realization by the Department of tasks commissioned by separate regulations;
11) about the periods of work in specific conditions or of a specific nature, provided in the declaration of data on the work in specific conditions or of a specific nature, as referred to in the Act of 19 December 2008. o retiring retirees (Dz. U. of 2015 items 965 and 1240 and from 2016 items 615);
(12) on matrimonial property relationships and on the physical persons to whom the payment of the funds collected on the sub-account referred to in Article 4 is to be paid in the event of death. 40a, in the case of persons who are not members of an open pension fund, for whom the Department carries out this sub-account;
(13) the amount of the measures referred to in Article 13. 25 par. 1 of the Act of 17 December 1998. about pensioners and pensions from the Social Insurance Fund, which are listed on the sub-account referred to in art. 40a;
14. on the persons of the emoluments referred to in Art. 25b of the Act of 17 December 1998. with pensions from the Social Insurance Fund;
15. the following statements:
(a) to be transferred to an open pension fund, the contribution referred to in Article 22 par. 3 point 1 (a), starting with the contribution paid for July,
(b) the contribution of the contribution referred to in Article 22 par. 3 point 2, in the sub-account referred to in Article 40a, starting with the premium paid for the month in which the application was made.
3. (repealed)
4. (repealed)
5. (repealed)
6. (repealed)
7. (repealed)
8. The bet may refuse to collect on the account of the insured unpaid contribution to the pension insurance referred to in paragraph. Article 1 (1) of the European Commission and of the Commission of the European Community (1), and in the event of joint action by the insured person with a payer for contributions in order to avoid payment of the
8a. On the basis of a notification by the competent pension authority on the determination of the right of the insured person to be entitled to a pension under the provisions on the pension provision of professional soldiers and their families or provisions on the provision of pension rights of officials Police, Internal Security Agency, Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, Central Anti-Corruption Bureau, Border Guard, Government Security Bureau, State Fire Service and Prison Service, and their families The plant removes from the records the information about the due and the decortented Pension contributions for periods of service included in the military or police pensions.
9. (repealed)
10. (repealed)
Article 40a. [ SubAccount] 1. Within the account of the insured person, the establishment shall carry out a sub-account in which information on the decouting amount of the contributions paid, referred to in art is recorded. 22 par. 3 point 1 lit. (b) and point 2, together with the interest rates applied on those contributions for late payment and the carry-over charge referred to in Article 3 (2). 23 (1) 2, and the amount of funds corresponding to the values decommitted by the open pension fund of settlement units after the establishment of an open pension fund with the obligation to transfer funds collected in the member's account by the open pension fund an open pension fund for the FUS pension fund referred to in art. 55 par. In accordance with Article 18 (1) (1) of the Regulation, a minimum of 10 years from the retirement age referred to in Article 1 (1) of the Regulation shall be completed by the insured person 24 of the Act of 17 December 1998. about pensions from the Social Insurance Fund, hereinafter referred to as "subaccount".
2. The collection of contributions to the sub-account shall be effected without delay, but not later than within 15 working days from the date of receipt of the contribution paid with the use of payment documents, monthly reports or declarations.
3. The state of the sub-account shall be reduced by the amounts of periodic capital pensions paid. The reduction shall be made on the date of payment of those pensions.
4. Information on the amounts due and paid contributions referred to in Article 4 shall also be recorded in the sub-account. 22 par. 3 point 1 lit. b and point 2.
Article 40b. [ The death of the insured person and the premiums written on the account] 1. In the case of death of the insured, who has reached the retirement age and whose until the date of death has not been determined the amount of the periodic capital pension, the state of the sub-account shall be reduced by the amount of the unrealised benefits referred to in art. 136 of the Act of 17 December 1998. about pensioners and pensions from the Social Insurance Fund.
2. In the event of the death of the person collecting the periodic retirement of the capital, the state of the sub-account shall be reduced by the amount of the unrealised benefits referred to in art. 136 of the Act of 17 December 1998. about pensioners and pensions from the Social Insurance Fund.
3. In the event of a refund of an unduly levied periodic capital pension, the amounts returned shall be recorded on the sub-account.
Art. 40c. [ Valorisation of premiums written on sub-accounts] 1. The valorisation of the amounts of contributions, measures, interest on arrears and the payment of the prolongation fee, collected on the sub-account, shall be carried out annually, from 1 June each year. As a result of the valorisation, the state of the sub-account shall not be reduced.
2. The valuation shall be subject to the amount of contributions, appropriations, interest on arrears and the payment of the payment, which shall be collected on 31 January of the year for which the valorisation is carried out, increased by the amount of the valorisation carried out.
3. The valorisation shall consist in multiplying the amount of premiums, measures, interest on arrears and the payment of the prolongation fee on the sub-account by the annual valorisation rate referred to in paragraph. 6.
4. The index of annual valorisation shall be equal to the average annual dynamics of the gross domestic product value at current prices for the last 5 years preceding the date of the valorisation.
5. The index of annual valorisation shall be determined to the hundredths of a percentage.
6. The President of the Central Statistical Office announces, in the form of a communication, in the Official Journal of the Republic of Poland "Monitor Polski", by the date of 15 May each year, the index of the annual valorization referred to in paragraph. 4.
Art. 40d. [ Quarterly valorisation of premiums and interest on sub-account arrears] 1. In determining the amount of the pension, the amount of contributions, appropriations, interest on arrears and the payment of the prolongation fee, collected on the sub-account after 31 January of the year for which the last year of the valorisation of contributions and resources has been carried out, shall be valorised quarterly
2. In case of determining the amount of a pension:
1. in the first quarter of a given year, the last quarterly financial contribution of contributions shall be made for the third quarter of the previous year;
2. in the second quarter of a given year, the last quarterly financial contribution of contributions shall be made for the fourth quarter of the previous year;
3. in the third quarter of a given year, the last quarterly financial year of contributions shall be made for the first quarter of the year in question;
4. in the fourth quarter of a given year, the last quarterly financial contribution is made for the second quarter of the year in question.
3. Quarterly valorisation shall be subject to the amount of contributions, appropriations, interest on arrears and the payment of the prolongation fee collected on the sub-account for the last day of the first month of the quarter for which the valorisation is performed, increased by the amount of the previous quarterly valorisation.
4. Quarterly valorisation shall consist in multiplying the amount of premiums, measures, interest on arrears and the payment of the prolongation fee on the sub-account by the quarterly value of the valorisation referred to in paragraph. 7. As a result of the valorisation, the state of the sub-account shall not be reduced.
5. The quarterly valuation of the valorisation shall be calculated on the basis of the most recently announced annual rate of valorization referred to in art. 40c ust. 6, according to the following formula:
-where individual symbols indicate:
WKW-indicator of quarterly valorization,
WRW-Indicator of the annual valorization referred to in art. 40c ust. 6.
6. The quarterly value of the valorisation shall be determined to the hundredths of a percentage.
7. The President of the Plant announces, in the form of a communication, in the Official Journal of the Republic of Poland "Monitor Polski", within the time limit of 25. on the day of the month preceding the date of the valorisation, the quarterly valuation index for the previous quarter.
(8) The amount of the increase resulting from the quarterly valorisation of the contributions carried out in the determination of the periodic capital pension shall not be taken into account in the subsequent annual valorisation.
Art. 40e. [ Breakdown of premiums and interest on sub-account arrears] 1. The amounts of contributions, measures, interest on arrears and the payment of the prolongation fee, which are declared on the sub-account, shall be subject to division in the event of divorce, marriage annulment or in the event of death of the person for whom the sub-account is carried out, the rules laid down in the rules on the organisation and functioning of pension funds concerning the distribution of funds collected in an open pension fund in the event of divorce, marriage annulment or death.
2. Part of the contributions collected on the sub-account, which as a result of the split shall be the spouse, subject to the paragraph. 3, shall be recorded on the sub-account of that spouse. If no subaccount is held for the spouse-the establishment assumes a sub-account.
3. In the case where the spouse of the deceased person, for whom the establishment is subdue, acquires the right to funds collected in an account in an open pension fund as a person entitled to be indicated by the deceased or as his heir, falling to him the result of the splitting of the portion of the premiums collected on the sub-account shall be recorded in his sub-account if he requests the transfer of funds of the deceased collected in an open pension fund to his account in an open pension fund.
4. The breakdown of the amounts of contributions, measures, interest on arrears and the payment of the prolongation fee, collected on the sub-account, shall be made in the event that the divorce, marriage annulment or death occurred no later than the day:
1) to submit an application for retirement in respect of the achievement of the age referred to in art. 24 ust. 1b of the Act of 17 December 1998. about pensions from the Social Insurance Fund and in art. 26b of this Act;
2) the acquisition of the right to a pension under the age specified in Art. 24 ust. 1b of the Act of 17 December 1998. on pensions from the Social Insurance Fund, if such a request is not required, or
3) the achievements of the age referred to in art. 24 ust. 1b of the Act of 17 December 1998. of pensions from the Social Insurance Fund, by persons who have been established the right to a periodic capital pension to the day preceding the attainment of that age.
5. In the case of persons who are members of an open pension fund, an open pension fund is obliged to notify the Department of persons for whom there has been a breakdown of funds collected in an account in an open pension fund in the event of a divorce, marriage annulment or death of the person for whom the subaccount is carried out and of their participation in those measures, within 14 days of the date on which the division was made.
6. Data concerning the persons referred to in paragraph. 5, include the name, the PESEL number and the NIP number, in so far as the persons are required to use this number on the basis of rules on the rules of records and the identification of taxpayers and payers, and the address and place of residence. If a member of the open pension fund has not been given the PESEL number and the NIP number or one of them, the data shall include the series and the number of the identity card or passport.
7. The notice referred to in paragraph 1 shall be notified to the Commission. 5, the open pension fund shall additionally provide information on:
1) the request of the spouse referred to in the mouth. 3;
2) dates of payment of instalments-if payment in an open pension fund is followed in instalments.
8. Within 3 months from the date of receipt of the notification referred to in paragraph. 5, Plant:
(1) the proportion of the contributions accruing to the spouse as a result of the distribution of the premiums collected on the sub-account shall be recorded in the sub-account of that spouse as a contribution, respectively, for the date of cessation of the property or the date of death of the insured person;
(2) the proportion of the contributions payable by means of the distribution of the premiums collected on the sub-account shall be paid directly to those entitled in the form in which the payment is made in the open pension fund.
9. The Ohimself, whose Department founded a subaccount on the basis of his mouth. 2, there shall be a one-off payment of the contributions collected on the sub-account, where an open pension fund has made that person a one-off payment of funds collected on the account in an open pension fund, on the basis of art. 129a of the Act of 28 August 1997. of the organisation and functioning of pension funds.
10. An open pension fund shall be obliged to notify the establishment of a one-off payment of funds collected in an open pension fund account referred to in paragraph 1. 9, within 14 days from the date of making that payment. The provisions of the paragraph 6 shall apply mutatis mutandis.
11. The establishment shall make a one-off payment of the contributions collected on the subaccount within a period of 3 months from the date of receipt of the notice referred to in paragraph. 10.
11a. In the case of non-members of the open pension fund, the breakdown referred to in paragraph 1 1, shall make the establishment by applying mutatis mutandis the provisions of Article 82, art. 83, art. 126-129a, art. 131 and Art. 132 of the Act of 28 August 1997. of the organisation and functioning of pension funds.
12. The provisions of the paragraph. 1-11a shall apply mutatis mutandis in the event of the cessation of the property's commonality during the duration of the marriage or the contractual exclusion or limitation of the statutory partnership between the person for whom the establishment is subcontracted and her spouse.
Art. 40f. (repealed)
Article 41. [ Imitated monthly report] 1. The contribution payer shall submit monthly reports to the Plant, after the expiry of each calendar month, within the time limit set for the payment of the contributions.
2. If the social security obligation has expired during the calendar month, the contributor of the contributions shall submit to the Company the report referred to in paragraph. 1, for the period of insurance in a given month, within the period and under the rules laid down in art. 47 para. 1 and 2.
3. The monthly monthly report shall contain the information concerning the payer of the contributions laid down in art. 43 par. 4 and 5, the month and the year to which the report relates, and:
1) the identification numbers of the insured with the data referred to in art. 35 par. 1 point 1;
2) surname and first name;
3) the working time dimension;
(4) a statement of the social security contributions due, broken down by insurance: pension, sickness, sickness and accident insurance, containing:
a) the title of insurance,
(b) the assessment of contributions,
(c) the amount of the contribution broken down by the insured person and the payer's contributions and from other sources of financing,
(d) the amount of the reduction in the basis of the contributions to the pension, disability, sickness and accident insurance contributions, resulting from the the Act of 22 August 1997. about occupational pension schemes (Dz. U. of 2001. items 623 and 2002. items 253 and 1178) [ 3] ;
5) the basis of the dimension and the amount of the contribution to health insurance, taking into account the distribution to the entities which finance the contributions;
6) (repealed)
(7) types and periods of breaks in the payment of social security contributions;
8) information on paid allowances and salaries for incapacity for work paid on the basis of the Labour Code and on the benefits financed from the state budget;
9) statement of the payer of the premiums, that the data included in the report are in accordance with the factual state, confirmed by the signature of the contributor of premiums or the person authorized by him.
4. The monthly monthly report shall also include the date of preparation of the monthly report, the signature of the payer's contributions or the person authorized by him.
5. Imienne monthly reports may include information on the insured's notification of exceeding the annual basis for the assessment of the pension insurance contributions referred to in art. 19 (1) 5.
6. The payer of contributions shall be obliged to submit a registered monthly report correcting in the form of a new document containing all the correct information specified in the paragraph. 3-5, where there is a need to correct the data given in the monthly monthly report if irregularities are found:
1) by the payer of contributions in his own right;
2) by the Department.
6a. Do not correct the data given in the name of the monthly report in the case of a statement by the payer of contributions in his own right or by the bet of difference based on the dimension of contributions of up to 2,20 zł, subject to the paragraph. 6b.
6b. The provision of the paragraph. 6a shall not apply where the amount of the contribution is based on the amount declared.
7. (repealed)
7a. The payer of contributions is obliged to submit a roll-call monthly report, referred to in paragraph. 6, within 7 days of the finding of the irregularity in its own right or receipt of a notification of the finding of irregularities by the Department, subject to the paragraph. 7b.
7b. If the need for correction of the data given in the monthly monthly report is the result of a finding of irregularities by the Plant on the way:
1) the decision-the imitation monthly report of corrective action should be submitted no later than within 7 days after the decision has been given to the decision;
2) control-the imitated monthly corrective report should be submitted no later than 30 days from the date of receipt of the control protocol.
8. The information contained in the reports referred to in paragraph. 1-6, the payer of the contributions shall transfer to the insured person by month, for the last year, by 28 February of the following year, in writing or with the consent of the insured person-in the form of an electronic document-for verification purposes.
8a. The information referred to in paragraph 1. 8, it shall also include the date on which it was drawn up and the signature of the payer of the premiums or the person empowered by it
8b. The information referred to in paragraph 1. 8, the payer of the contributions is obliged to submit at the request of the insured person-no more than once a month-for the previous month.
9. The provisions of the paragraph. 1-8b shall apply mutatis mutandis to health insurance premiums, subject to paragraph. 9a-10a.
9a. The information to be provided to the insured person shall also include the symbol Patients To which the contribution to health insurance is transferred.
10. The payer of contributions shall be exempt from the obligation to communicate the information resulting from the paragraph. 9 in the case of collection of exclusively health insurance premiums.
10a. The contribution payer is obliged to convey the information resulting from the mouth. In the case of pension contributions, the amount of the pension is paid to the insured person who has been insured for the first time in the month preceding the month of the month preceding the age of 30.
11. The security shall be notified in writing or to the protocol to the payer of contributions requests for rectification of the information contained in the monthly monthly report within 3 months of receipt of the information referred to in the paragraph. 8, if, in his opinion, they are not in line with the facts. This fact informs the Department. In the event of the payer's failure to take into account the payment of complaints within one month from the date of its impact, at the request of the insured person, the establishment after the investigation shall issue a decision.
12. If the insured does not contest the information contained in the monthly monthly report within the time limit specified in the paragraph. 11, this information shall be considered to be in accordance with the facts, unless the information relating to the period covered by the report disputed the establishment by issuing a decision.
13. If the bet contests and changes the information provided by the contributor of contributions, it shall inform the insured person and the payer of the contributions. If, within the period specified in the paragraph, 11 the insured person and the payer of the premiums will not submit an application for a change of the position of the Department, the information recognized by the Department shall be treated as true. In the event of such a request, the Department shall, after the investigation procedure, issue a decision.
14. The provisions of the paragraph. 11-13 shall apply to the reports referred to in paragraph 1. 6.
Article 42. (repealed)
Article 43. [ Obligations of the payer of the premiums written in the area of the insurance declaration 1. The payment of contributions, subject to the paragraph. 5a-5d, they are obliged to submit the printing-the payment of the payment of the contributions in the Plant within 7 days from:
1) the date of employment of the first employee or the establishment of the legal relationship justifying the coverage of the first person's pension insurance;
2) the date of the inception of the pension insurance obligation for insured persons only obliged to pay contributions for their own insurance, or for the insurance of persons cooperating with them.
2. The persons referred to in art. 6 para. For the purposes of Article 1 (1) (a), (1) (a) (1) (a) (1) (a) (1), 6 para. Article 1 (5), only obliged to pay contributions to own insurance, shall notify the payer of the contributions together with the social security declaration.
3. The payment payer is obliged to submit the printing-the payment of the payment of the contributions referred to in the paragraph. 1, according to the established formula in the establishment of the establishment of the Department.
3a (repealed)
4. The notification of the payer of contributions-the natural person shall include in particular the following data: the numbers NIP and REGON, and in the event that the contributor of the contributions has not been given these numbers or one of them-the PESEL number or the series and the number of the personal ID or passport, surname, first and second names, date and place of birth, nationality, type and number of the entitlement on the basis of which the non-agricultural activity is carried out, the name of the authority issuing the authority and the date of its issue, the short name of the firm, under which is carried out by non-agricultural activities, the date of the establishment of the obligation to pay contributions on social security, a list of bank accounts, the address of the place of establishment, the address of residence, if different from the address of the place of establishment, the address for correspondence, the address of the business.
5. The notification of the payer of contributions-a legal person or an organisational unit without legal personality shall include in particular the following data: the numbers of the NIP and REGON, the short name of the payer, the name according to the legal act of the payer's constitution, the name of the payer's founding authority, the existence of an obligation to enter a register or records, the name of the registration or registration authority, the date and number of the entry in the register or records, the date of the obligation to pay the premiums on insurance social, list of bank accounts, address of establishment and address for correspondence, address carrying out activities.
(5a) The payment of the payer's contribution to the payer shall be based on separate provisions.
5b. The notification of the contributor to the contributions entered in the National Court Register shall contain the data:
1) covered by the contents of the entry in the National Court Register, excluding the register of insolvent debtors;
2) supplementary: short name of the payer, date of creation of the obligation to pay social security contributions, list of bank accounts, address for correspondence, business address, in the case of personal commercial companies and entities subject to the entry in the register of entrepreneurs under the rules laid down for personal companies-data relating to individual accomplices, including their NIP number.
5c. Premium payers entered into the National Court Register shall only be notified in respect of the supplementary data referred to in paragraph 1. 5b point 2 to the competent Head of the Tax Office, within the period specified in the paragraph. 1.
5d. The creation of the account of the payer's contributions follows the automatic insertion via the ICT system in the Central Register of Payers of Data contributions from the Central Register of Entities-National Taxpayer Records.
6. (repealed)
7. (repealed)
8. (repealed)
Art. 43a. [ Submission of documents to the Bookmark] 1. Application of the payer of contributions, change of data in the ticket of the payer of contributions, notification of the registration of the payer of contributions, notification of the insured to social insurance, the unregistration of the insured with social security, declarations settlement and monthly monthly reports, subject to Article 43 par. 5a and 5c, the payer of the contributions may, within the period specified for the submission of those documents, transfer directly to the Bookmark or the tax office in which the service centre is operated. The documents of the tax office no later than the following working day, counting from the date of the impact of these documents, shall be transferred to the Bookmark.
2. In the case referred to in paragraph. 1, the date of submission of the documents to the Plant shall be considered the day of submission of these documents to the tax office.
3. The documents referred to in paragraph. 1, transferred to the tax office, in which the service centre is conducted, shall be submitted in accordance with art. 47a ust. 2 and 3 in the form of a written document according to the prescribed formula or in the form of printout from the software referred to in art. 47a ust. 1.
Article 44. [ Obligation to notify the Organizational Unit of the Data Change] 1. The changes of the data shown in the notification referred to in art. 43, the payer of contributions shall notify the establishment unit of the undertaking, indicated by the establishment, within 7 days from the date of the change, the finding of irregularities or the receipt of a notification of irregularities by the Department. The notices shall be made in the form of a written document, either by a fixed model or in the form of a printout from the software referred to in Article 4. 47a ust. 1.
2. Premium payers entered in the National Court Register shall make the update declaration only in the scope of the change of supplementary data specified in Art. 43 par. 5b point 2 to the competent chief of the tax office, within 7 days of the change.
3. The change of the collected data on the account of the payer entered into the National Court Register occurs automatically via the ICT system after the transfer from the Central Register of Entities-National Register of Taxpayers of Data, o which are referred to in art. 43 par. 5b (1) or (2).
Article 45. [ Premium Payer Account] 1. In the account of the contributor of contributions:
1. the identification details, the NIP number and the REGON identification number shall be recorded, and if the payer of the contributions has not been given to these numbers or one of them-the PESEL number or the series and the number of the identity card or passport, the names and the numbers of the bank accounts payer, information data of the payer of contributions, including a specific legal form according to the national official register of entities of the national economy (REGON), the code of the type of activity according to the Polish Classification of Activities (PKD) and any other data necessary for the handling of the account, and in particular for the purposes of accounting receivables contributions and for the purposes of enforcement proceedings, including information on the shareholders of civil, public and limited companies, to the extent recorded in the Central Register of Bodies-National Taxpayer Records;
1a) records the number of employees for which the contribution to the Bridging Pensions Fund is paid;
(2) account shall be taken of the payment of the contributions due, paid by the payer of the allowances and family and nursing allowances payable on the contributions and other contributions levied by the establishment;
3) the data necessary for the establishment of the tasks ordered by separate regulations shall be recorded. 2. The plant has the right to supplement the data on the payer's account of contributions with the NIP and REGON numbers.
Article 46. [ Clearing declaration] 1. The premium payer shall be obliged to calculate, deduce from insured income, account and pay the contributions due in each calendar month according to the rules of the Act.
2. Settlement of the contributions referred to in paragraph 2. In accordance with Article 4 (1), and in respect of the same month, allowances and family allowances for the payment of the contributions shall be made in a statement of account in accordance with the prescribed formula. They shall not be settled in the statement of account of the allowance paid by the payer without any basis.
3. The settlement declaration and the names of the monthly contributions by the payer shall be transmitted directly to the establishment indicated by the Department of Business Unit.
4. The statement of account shall include:
(1) the identification of the payer's contributions and, in particular, the data referred to in Article 4 (1) of the EC 35 par. 1 point 2, the short name of the company and, in the case of contributors to the contributions-natural persons-name and name;
2) information on the number of insured persons;
(2a) information on the entitlement of the payer to the payment of the allowances;
3) a statement of the due contributions to the various types of social security, taking into account the distribution of contributions financed by the insured person and by the payer and the state budget and the State Fund for Rehabilitation of the Disabled;
(4) the amount of the allowances paid and the allowances financed from the state budget, which are subject to the settlement of social security contributions and the amount of the incapacity remuneration;
(5) the amount of the remuneration to be paid to the payer according to Article 3 para. 2;
6) a summary of the contributions due to:
(a) health insurance taking into account the distribution to the entities which finance the contributions,
(b) the Labour Fund and the Guaranteed Employee Benefit Fund;
6a) the sum of the contributions payable to the Bridging Pensions Fund;
6b) the number of employees for whom the contribution to the Bridging Pensions Fund is paid;
6c) the number of work posts in specific conditions or of a specific nature;
7) a summary of the premiums and the resulting premiums and contributions for health insurance and the amounts payable;
8) for persons who wholly pay contributions to the insurance of their own resources-the title of insurance, the basis of the dimension and possible deductions resulting from the Art. 19 (1) 1;
9) a statement of the payer's contributions that the data contained in the declaration is in accordance with the factual state, confirmed by the signature of the payer of the premiums or the person authorized by him or by electronic signature.
5. The payment of contributions required to be shown in the insurance documents of the allowances and the budget financed by the State of benefits and other benefits, which are subject to the settlement of premiums or incapacity for work, shall transmit to the payment of the payment of the payment of the payment of the payment of To Bookmark:
1) by 28 February 2001. information containing identifying information and data on such allowances, benefits or salaries paid during the period from 1 December 1999. by 30 November 2000;
2. no later than 31 January 2002. information containing identifying information and data on such allowances, benefits or salaries paid during the period from 1 December 2000. by 30 November 2001
6. The Minister responsible for social security shall determine, by means of a regulation, the model of the information referred to in paragraph 1. 5, and the manner in which it is drawn up, transmitted and corrected, in order to ensure the accuracy and completeness of the data collected in the accounts of the insured persons ' contributions and accounts.
Article 47. [ Applicable premium payer terms] 1. The contribution payer shall send at the same time a statement of account, the monthly monthly reports and the payment of the premium for the month concerned, subject to the paragraph. 1a, 2a and 2b, not later than:
1) by the 10th day of the following month, for the natural persons who pay the contribution only for themselves;
2) by the 5th day of the following month, for the budget units and the local budget units;
3) by the 15th day of the following month-for the other contributors.
1a. Artists and artists shall send monthly declarations and monthly monthly reports and pay contributions for the period of performance of creative or artistic activities before the date of the Commission's decision on the provision of the Pension Office of Creators in the the deadline for the payment of the contributions for the month in which they received the decision.
2. The payer of contributions, who pays the contributions only for himself, has only sent the clearing declaration.
Persons carrying out non-agricultural activities, paying contributions solely for themselves or persons cooperating with them, shall be exempt from the obligation to submit a statement of account or imitated monthly reports for the following month, if, in the last a complex settlement declaration or a roll-over of a monthly report has declared the basis for the assessment of contributions:
1) on social security-the amount of the lowest base of the contributions for non-agricultural workers, the activities in force and the persons who cooperate with them;
2) for health insurance-the amount in the amount of the lowest base of the dimension specified in Art. 81 (1) 2 of the Act of 27 August 2004. on health care services financed from public funds (Dz. U. of 2015 items 581, as late. (m), in force and persons cooperating with them, and there has been no change in relation to the previous month, subject to the paragraph. 2c.
Persons carrying out non-agricultural activities, paying exclusively for the health insurance premiums for themselves or the persons cooperating with them, shall be exempt from the obligation to submit a statement of account or imitated monthly reports for the following A month if, in the most recently submitted statement of account or the monthly monthly report, they have declared their contribution to the base of contributions in the amount of the lowest base of the dimension referred to in Article 4. 81 (1) 2 of the Act of 27 August 2004. on health care services financed from public funds, in force and persons cooperating with them, and there has been no change in relation to the previous month, subject to the paragraph. 2c.
2c. The persons referred to in paragraph 1. 2a, 2b, 2d, 2e and 2f, shall be exempt from the obligation to submit a statement of account or imitated monthly reports for the following month, even if the change in relation to the previous month is due solely to a change in the minimum salary or average wage.
2d. Spirits paying contributions solely for themselves shall be exempt from the obligation to submit a statement of account for the following month, if they have declared, in the recently submitted statement of account, the basis for the assessment of contributions:
1) on social security-an amount in the amount specified in Art. 18 (1) 4 point 5a or in the mouth. 4c;
2) for health insurance-an amount in the amount specified in Art. 81 (1) 1 or 10 of the Act of 27 August 2004. on health care services financed from public funds.
2e. The persons mentioned in the Article. 7 paying exclusively for each other's contributions shall be exempt from the obligation to submit a statement of account for the following month if, in the most recently submitted statement of account, they have declared their social security contributions to the base of the payment the amount specified in Article 18 (1) 7.
2f. Premium payer notifiers for insurance only the person referred to in art. 6 para. 2d is exempt from the obligation to submit a statement of account and monthly monthly reports for the following month, if, in the recently submitted statement of account, he has declared the basis for social security contributions-the amount of the not higher than the minimum wage.
3. The payer of contributions is obliged to submit, subject to the paragraph. 3a, a corrective settlement declaration in the form of a new document containing all the relevant data referred to in Article 3. 46 (1) 4 in each case referred to in art. 41 par. 6, including the monthly amending report.
3a. The monthly monthly reports shall not be submitted when the adjustment relates exclusively to the data shown in the statement of account.
3b. In the cases referred to in paragraph 1. 3 and 3a shall be applied mutatis mutandis. 41 par. 7a and 7b.
3c. Copies of the statement of settlement and imitation monthly reports and the correcting documents of these documents the payment payer shall keep for a period of 5 years from the date of their transfer to the indicated by the Department of Business Unit The plant, in the form of a written or electronic document.
4. The contributions shall be paid to the bank accounts indicated by the bank account separately, broken down by:
1. social insurance;
2) health insurance;
3) the Labour Fund and the Guaranteed Employee Benefits Fund;
4) (repealed)
5. The Bridging Pension Fund.
4a. The contributions referred to in paragraph 1. 4, the payer of contributions pays for use:
1) bank payment documents submitted through the bank according to the designs referred to in art. 49 (1) 3,
2) the electronic document from the software referred to in art. 47a ust. 1, or print from this software,
3) the electronic document from the IT program made available to the payers of the contributions by the bank,
4) the document in the form agreed with the institution serving the payment of social security contributions
-hereinafter referred to as "payment documents".
4b. The payment of contributions shall be subject to the payment of the dues in respect of the contributions referred to in paragraph 1. 4, in a non-cash form by the debiting of the bank account of the payer's contributions or the debiting of the payer's payment account in a payment institution within the meaning of the Act of 19 August 2011. on payment services (Dz. U. of 2014 items 873 and 1916 and of 2015 items 1764, 1830 and 1893).
4c. Paragraph (c) 4b shall not apply to payers of contributions which are natural persons if they do not conduct non-agricultural economic activities within the meaning of the provisions on economic activity or other specific provisions.
4d. In the event of a finding of non-compliance of the payer's identification data, the contributions referred to in paragraph 1 shall be determined by 4b, as stated in the payment order with the data from the Central Register of Premium Payers, the establishment shall inform the institution leading the bank account of the payer of the contributions of the obligation to conduct an investigation to eliminate these incompatibilities.
4e. Microentrepreneur premium payer within the meaning of the Act of 2 July 2004. o The freedom of economic activity may pay the claims for contributions also in the form of postal transfer or in the form of a transfer of funds through a payment institution or payment service bureau within the meaning of the Act of 19 August 2011 on payment services.
5. The information contained in the payment documents shall be provided in the form referred to in Art. 49 (1) 3a, through the interbank electronic system as a payment order for the Bookmark or through the electronic settlement system of the National Bank of Poland. This request should, in particular, contain information on the data referred to in Article 4. 35 par. 1 point 2, as well as the title of the payment and the period for which it is made, and the date on which the payer's bank account is debiting, if the payment is made in the form of a transfer order, or the date of payment if the payment is made in the form of a cash transfer.
5a. Payment orders transferred in a form other than the form referred to in art. 49 (1) 3a, they are not accepted.
(6) The payment document must contain, in particular, information on the data referred to in Article 3 (2) of the Regulation. 35 par. 1 point 2, as well as the title of the payment and the period for which it is made.
7. There is no possibility to identify the deposit without charge of the Company.
8. Institutions serving the payment of social security contributions shall be obliged to transfer immediately through the interbank electronic settlement system.
8a. Institutions serving the payment of contributions shall be required to notify the Assumption of the errors identified in the payment order referred to in paragraph 1. 5, in electronic or written form.
9. The transfer of the contribution to the open pension fund by the Department shall be effected without delay, but not later than within 15 working days, counting from the receipt of the contribution paid with the use of payment documents, monthly reports and declarations.
10. (repealed)
10a. If there is no transfer of the contribution to the open pension fund within the period for reasons attributable to the Company, the interest rate shall be calculated on the assumed interest rate variable, in force for the next three months. time periods starting on the first day of each calendar quarter. The rate of the variable rate is calculated as the arithmetic mean of the weighted average profitability rates of the 52-week Treasury vouchers sold at the last four tenders held by the end of the last month preceding the last month before the beginning of the quarter concerned, and shall be rounded to two decimal places. For the calculation of interest, the year shall be 365 days.
10b. The hundreds referred to in paragraph. 10a, the establishment shall calculate, for the period from the following day after the expiry of the period referred to in the paragraph, an amount not transferred within the period of the contribution to the open pension funds. 9 to the date of transfer of the contribution to the open pension fund.
10c. If there has not been a transfer by the Department of the contribution to the open pension fund by the deadline due to the failure to submit or transfer the incorrect declaration to social security, the notification of the contributor of the contributions, the imitated monthly report, a payment declaration, a payment document or a payment order, an establishment shall be made by the payer of the payer or of an institution that handles the payment of the contributions by an additional charge.
10d. The bet shall be sent to the payer of the contributions or of the institution supporting the payment of the contributions by the notification of the failure to transfer or to pass the erroneous document referred to in paragraph. 10c, not later than within 30 days, counting from the next day after the expiry of the period specified in the paragraph. 9.
10e. The additional fee referred to in paragraph. 10c, the establishment shall determine, by decision, at the rate of interest referred to in paragraph 1. 10a, from the amount not transferred within the period of the contribution to the open pension funds, for the period from the following day after the expiry of the period specified in the paragraph. 9 to the date of receipt of the correct documents referred to in paragraph. 10c.
The institutions operating the contributions and the payers of the contributions shall pay an additional fee in the near term of payment of the contributions after the decision referred to in paragraph 1 has been entitled to become eligible. 10e.
10g. Additional fee not paid within the time limit referred to in paragraph. 10f, shall be subject to enforcement of enforcement proceedings in the administration.
10h. Hundreds referred to in paragraph. 10b or the additional levy collected by the establishment referred to in paragraph 1. 10c, they are transferred to the account of the insured person for an open pension fund.
10i. The percentage referred to in paragraph 1. 10a, shall not be charged if their height would not exceed 2,00 zł, and the additional fee referred to in paragraph. 10c, it is not to be measured if its height would not exceed 2,00 zł.
10j. The President of the Social Insurance Institution shall announce in the form of a communication in the Official Journal of the Republic of Poland "Monitor Polski" the amount of the interest referred to in paragraph. 10a.
11. (repealed)
12. (repealed)
13. (repealed)
14. The provisions of this Article shall apply mutatis mutandis to the contributions to the Labour Fund, the Guaranteed Employee Benefits Fund, the Staging Pension Fund and the Health Insurance.
15. (repealed)
Art. 47a. [ Electronic documents provided by the premium payer] 1. Subject to paragraph. 1a-3, the payers of the contributions are obliged to submit the notifications to the social security insurance referred to in art. 36 ust. 10, imienne monthly reports referred to in art. 41 par. 3, the clearing declarations referred to in art. 46 (1) 4, other documents necessary for carrying out the accounts of payers of premiums and insured accounts and corrections of these documents by means of data transmission in the form of an electronic document from software whose compliance with the requirements specified by Zakład na Article 1 13 (1) 2 point 2 (a) and the Act of 17 February 2005. information on the activities of public entities has been confirmed in the manner set out in the Article. 21 and 22 of this Act.
1a. Paragraph Recipe 1 shall also apply to corrections made to the payment of the payer's declaration, except in the cases referred to in Article 3. 44 par. 2.
2. The payers of the contributions accounting for the contribution of not more than five persons may transfer the documents referred to in the paragraph. 1, in the form of a written document according to a fixed model or in the form of a printout from the software referred to in paragraph. 1.
2a. The electronic documents referred to in paragraph 2. 1 and in Art. 41 par. 8, shall be provided with a secure electronic signature verified by means of a valid qualified certificate, within the meaning of the Act of 18 September 2001. of the electronic signature, of the person responsible for the transmission of those documents.
3. In justified cases, the establishment may authorise the payer's payment of the contribution of the clearing member for more than 5 persons for the transmission of the documents referred to in the paragraph. 1, in the form of a written document according to a fixed formula either in the form of a printout or on the IT data media, with the software referred to in paragraph. 1.
3a (repealed)
4. Documents transmitted in a manner which does not comply with the requirements set out in the paragraph. 1 and 2 are not accepted by the Department, which is equivalent to not passing the documents.
5. The plant shall not accept the documents referred to in the paragraph. 1 and 2, which cannot be processed using the automatic reading technology used by the Department, which is treated as non-transmission of documents.
6. The payers of the contributions referred to in the paragraph. 1, The plant shall have the right to transmit the information in the form of an electronic document through the transmission of data, bearing in mind the requirements to be met by the payers of the contributions conveying the documents referred to in the paragraph. 1, in the form of an electronic document by means of data transmission.
(7) The Minister responsible for social security, in agreement with the Minister responsible for computerisation, shall determine, by means of a regulation, the requirements to be met by the payers of the contributions conveying the documents referred to in paragraph 1. 1, in the form of an electronic document through data transmission, taking into account the need to ensure the conditions necessary for the correct transmission of documents and the principle of equal treatment of all commonly used systems in the country operational, as well as the need for all operators required to transmit electronic documents, to use software adapted to the system platforms used, without the need to bear additional costs. license.
Article 48. [ Failure to submit a statement of account within the time limit] 1. If the payer of the contributions does not deposit within the period of the clearing declaration, without being obliged to do so, the establishment shall make a statement of the contributions from the office in the amount resulting from the most recently submitted statement of account, without taking account of the paid benefits and family allowances and care for the payer and the payer.
2. If, after the payment of the contributions from the office of the payer of contributions, he lodges a statement of account, he shall adjust the amount of the contributions to the amount resulting from the complex statement of account, taking into account the statements shown in the declaration of the allowances and the allowances family and nursing.
Art. 48a. (repealed)
Art. 48b. [ Establishment Allowances] 1. The plant may draw up from the office of the notification to social insurance, the filing of the registration of the insured from social security, the names of monthly reports, the filing of the payer's contributions, the filing of the payment of the payer's contributions, the statements of account and the documents relating to those documents, hereinafter referred to as 'documents relating to social insurance as defined in the Act'.
2. The plant may correct from the office the errors found in the social insurance documents specified in the Act.
3. The plant may demand from the payer the contributions of the resubmission of documents related to the social insurance specified in the Act, if the documents were not identified in the IT system of the Bookmark.
4. The establishment may ex officio introduce and correct the data directly in the accounts of insured persons or accounts of the payers of contributions, informing the insured persons and the payers of the premiums.
Article 49. [ Delegation] 1. The Council of Ministers shall determine, by means of a regulation:
1) the order of advance payment of contributions to the FUS and other receivables, to which the collection is obliged to the Plant, if the payer pays them and passes them not in accordance with the provisions of the Act,
(2) detailed rules and procedures for the treatment of contributions and payments of allowances, family allowances and nursing allowances and the order in which the contributions to the individual funds are included in the payment of the contribution,
3) the detailed rules and mode of drawing up by the Department of the Office of the documents relating to social insurance specified in the Act,
4) detailed rules and the mode of correction by the Department of Error Office found in the documents related to social insurance specified in the Act,
5) the detailed rules and mode of entry and correction by the Department of the Data Office directly on the accounts of insured persons and on the accounts of contributor of premiums,
taking into account the primacy of the pension fund's claims.
2. The Minister responsible for social security shall, by means of a regulation, specify the models:
1) notifications to social security,
2) imitated reports of monthly and imitated monthly correcting reports,
3) the payment of the payer's contributions,
4) the clearing declarations and the adjustment statements,
5) other documents necessary for the conduct of the accounts of the payer's contributions and the accounts of the insured,
6) notifications of data on work in specific conditions or of a specific nature, as referred to in the Act of 19 December 2008. on stage pensions and labour codes in specific conditions or of a specific nature
-taking into account the existing procedures for keeping records and lists in the social security system.
3. The Minister responsible for public finance in agreement with the Minister responsible for social security shall determine, after the opinion of the President of the National Bank of Poland, by means of a regulation, the models of bank payment documents the payment of social security contributions by payers in the form of a written document.
3a. The Minister responsible for Social Security, after consulting the President of the National Bank of Poland, with the need to ensure the correctness of the filing of contributions, will determine by way of regulation:
1. detailed information to be provided in the payment order referred to in Article 47 para. 5, and the format of the payment order in the form of an electronic document.
2) (repealed)
4. The provisions of the paragraph. 2-3a shall apply mutatis mutandis to other claims to which the collection is obliged to take place.
(5) The Minister responsible for Social Security may lay down, by regulation, simplified rules for the correction of insurance documents relating to the transfer of health insurance contributions from pensions and pensions, the need to limit the number of documents transmitted
Article 50. [ Account State Information] 1. Starting from 2006, by 31 August of each year, the Department shall be obliged to send the insured person born after 31 December 1948. information on the total of the insured persons insured in the accounts referred to in Article 40 par. 1, as at 31 December of the previous year, hereinafter referred to as "the state of account information".
1a. In the information about the state of the account, the plant shall additionally indicate the
(1) in the case of unpaid initial capital as at 31 December of the preceding year, where that capital has already been insured;
2) a hypothetical pension, taking into account the mouth. 1b-1f and 2;
(2a) the amounts of premiums, appropriations, interest on arrears and the payment of the carry-over fee, in total, on sub-account, as at 31 December of the preceding year;
3) contributions to the pension insurance, excluding contributions subject to the transfer to an open pension fund and to be seen in the sub-account:
(a) due-in the case of non-contributor insured persons,
(b) paid-in the case of insured persons who are paid contributions and persons who cooperate with persons carrying out non-agricultural activities
-for the last 12 calendar months, as at 31 December of the previous year, at a nominal amount broken down by month;
(4) contributions to open pension funds, due and repaid;
5. the contributions due and paid in the sub-account referred to in Article 3 (2). 40a ust. 4.
(1b) The amount of the notional pension shall be given to the insured person who, at least 35 years of age, at 31 December of the preceding year.
1c. The security referred to in paragraph 1. 1b, the information shall be provided at the level of:
(1) the hypothetical pension that he would receive at the retirement age referred to in Article 4 (1) of the basic Regulation. 24 ust. 1a and 1b of the Act on Pensions and Rents of the FUS, or at the age referred to in paragraph. 1d and 1e, according to the state of the insured person's account and
(2) the hypothetical pension that would have been obtained in the age referred to in point 1 if, for each full month in which that age was reached, a notional amount of the contribution calculated by dividing the total amount of the contributions was recorded in the account of the age in question. for the pension insurance referred to in paragraph. 1, by the period expressed in months to be covered by the pension insurance.
1d. If the insured person referred to in paragraph 1 is subject to the provisions of the 1b, to achieve the retirement age referred to in Art. 24 ust. 1a and 1b of the FUS Pension Act, which is not more than 5 years old, is given in addition, starting in 2009, information on the amount of the hypothetical pension to be obtained by the age exceeding that age by one year, and also by two, three, four, four years and by five years.
1e. If the insured person referred to in paragraph 1 1b, exceeded the retirement age referred to in art. 24 ust. 1a and 1b of the FUS Pension Act, and has not applied for the establishment of a pension, a hypothetical pension is calculated for its actual age and the next five years.
1f. Hypothetical pension is not calculated as the insured referred to in paragraph 1. (b) the amount of the pension under the conditions laid down in the Article 26 or 183 of the Act on Pensions and Rents from the Social Insurance Fund. A notional pension is not calculated also in the year in which the account information is sent, if, during the period from 1 January of that year to the date of transmission of that information to the insured person, the amount of the pension has been fixed on the basis of those provisions.
1g. If the insured person referred to in paragraph 1b, until the age of entitlement of a member of an open pension fund to an interim capital pension is reached for a period of not more than 12 months, it shall be provided with an indication of the possibility of exercising the right to an interim capital pension.
1h. The bet does not send information about the state of the insured, who in the IT system of the Department created an information profile. The scope of the data covered by the account state of the Department shall make the insured in the electronic computer system available in electronic form, subject to the paragraph. 1i.
1i. Information about the condition of the account shall also be made available in written form at the request of the insured person.
2. The amount of a hypothetical pension shall be calculated:
1) in the case of providing information on the amount of the notional pension according to the rules set out in the paragraph. 1c point 1-by dividing the sum of the contributions referred to in paragraph 1. 1, and the initial capital referred to in paragraph 1. 1a point 1-by means of continued life-duration for the person who has reached the retirement age referred to in Article 24 ust. 1a and 1b of the Act on Pensions and Rents of the FUS, or the age referred to in paragraph. 1d and 1e, and the amount of the notional pension that the insured person would have obtained in excess of the retirement age-by means of the continued life of the age of that age;
2) in the case of providing information on the amount of the notional pension according to the rules set out in the paragraph. 1c point 2-by dividing the sum of the contributions referred to in paragraph 2. 1, and the initial capital referred to in paragraph 1. Point 1 (1), which is increased by the amount of the hypothetical contributions referred to in paragraph 1. 1c point 2, by means of continued life-life for the person who has reached the retirement age referred to in art. 24 ust. 1a and 1b of the Act on Pensions and Rents of the FUS, or the age referred to in paragraph. The amount of the pension that the insured person would have obtained in excess of the retirement age-by means of continuing life for that age-is the amount of the hypothetical pension that the insured person would have obtained.
2a. Average life expectancy is determined according to the table of life expectancy, promulgated by the President of the Central Statistical Office on the basis of the provisions on pensions from the Social Insurance Fund, in force on 31 December last year.
2b. Information on the state of the account shall be sent by ordinary letter to the address for correspondence given in the notification to the social security insurance referred to in art. 36 ust. 10.
2c. If the insured has been filed for social security by more than one contributor of contributions, the condition of the account shall be sent to the address for correspondence given in the social security declaration which the institution has received as last.
2d. If the address for correspondence is incorrect or incomplete, information about the state of the account shall be sent to the social security address indicated in the declaration for social security or the address of the check-in or to the address of the permanent residence of the permanent residence obtained from the PESEL registry.
2e. If, after receiving the information on the condition of the insured person's account, the non-payment of the contributions finds that all the contributions to the pension insurance are not collected in his account or have been collected in the wrong amounts, should report to the payer of these contributions, in writing or to the protocol, a request for rectification of the data submitted to the Bookmark in the social insurance documents specified in the Act or the transfer of the missing documents, hereinafter referred to as 'the request for rectification of the data'.
2f. The contribution payer is obliged to inform the insured person in writing about the method of consideration of the request for rectification of the data within 60 days from the date of its receipt.
2g. In the event of a request for rectification of the data, the payer's contribution is obliged to correct the erroneous or supplement the missing document related to the social insurance specified in the Act, within 30 days from the date of the transfer the insurer of the information referred to in paragraph 1. 2f.
2h. In the event that the payer's payment of the application for a correction of the data is not taken into account, and in the event that the payer of the contributions no longer exists, the insured person should submit a request for carrying out an application for the purpose of the establishment plan the investigation procedure, at the same time submitting supporting documents showing the amount of the pension insurance contributions and a copy of the information referred to in paragraph 1. 2f.
2i. The investigation procedure referred to in paragraph 2. 2h, the plant should finish no later than within 3 months, and the proceedings are particularly complicated-not later than within 6 months from the date of receipt of the application referred to in paragraph. 2h.
2j. The amount of the basis for social security contributions cannot be proved by witness statements.
2k. If, as a result of the investigation, it is found that the reason for not meeting the insured person's account all due to the contributions to the pension insurance or to the inaccurate payment of the pension is:
1) errors in the data provided in the declaration to social security, in the declaration of the registration of the insured person from social security, in the declaration of the payer of contributions or in the declaration of the payment of the payer of contributions or the failure to submit those documents- The undertaking shall make the adjustments to those data directly on the account of the insured person or on the account of the payer if it considers it possible, or after the payment of the payment of the documents to the payer or the missing documents by the payer;
2) errors in the data given in the monthly monthly report or in the clearing declaration or the failure to submit these documents-The establishment shall make corrections to these data after the payer's submission of the contributions of the documents correcting those documents or missing documents.
2l. The premium payer is obliged to make corrective or missing documents referred to in paragraph 1. 2k, within 30 days of receipt from the Assumption of the Notice of irregularities in the social insurance documents specified in the Act, found as a result of the conducted investigation.
2m. The premium payer shall be obliged to make the necessary corrective or missing documents referred to in paragraph 1. 2k, within 30 days from the day:
(1) the decision to save the decision, if the statement of irregularities is followed by a decision;
2. receipt of the control protocol, where the finding of irregularities is carried out by means of checks.
2n. In the case where the contributor of premiums no longer exists or obtaining corrective or missing insurance documents is not possible, the Department shall make the correction of the data from the office directly on the account of the insured or on the account of the payer of contributions, recertures from the Office the errors found in the social insurance documents referred to in the Act or draws up from the Office the missing documents.
2o. The provisions of the paragraph. 2e-2m shall apply mutatis mutandis to the insured person who is a payer who, upon receipt of the account information, finds that all contributions to the pension insurance are not collected in his account or have been At an inaccurate height.
3. Data collected in the account of the insured referred to in art. 40, and on the account of the contributor of the contributions referred to in art. 45, may be made available to courts, prosecutors, tax inspection authorities, tax authorities, State Labour Inspectorate, Border Guard, court bailiers, enforcement authorities within the meaning of the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2016 r. items 599), social assistance centres, county aid centres, public employment services, the Polish Financial Supervision Authority and the Head of the Office for Foreigners in the field of ongoing proceedings concerning the legalization of residence foreigners on the territory of the Republic of Poland, taking into account the provisions on personal data protection.
3a. Data collected in an account of the insured person who is a participant within the meaning of Annex I or Annex II to Regulation (EU) No 1304/2013 of the European Parliament and of the Council of 17 December 2013. on the European Social Fund and repealing Council Regulation (EC) No 1081/2006 (Dz. Urz. EU L 347, 20.12.2013, p. 470) referred to in Art. 40, and on the account of the contributor of the contributions referred to in art. 45, may be made available to the Minister for Regional Development in order to comply with the requirements set out in Annex I or Annex II respectively to that Regulation and to the extent necessary.
4. The data referred to in paragraph 3, shall also be made available at the request of the natural persons and the payers of the contributions to which the information contained in the accounts relates, subject to the paragraph. 5 and 6.
5. The time of receipt by the insured person of the first information referred to in paragraph. 1, the data collected in the account of the insured person shall be made available orally to the oral application filed in person by the insured, which is related to the information contained in the account, in the organizational unit of the Department.
6. The data collected in the account of the insured, made available orally, at the request of the insured bet confirms in writing.
7. In the cases referred to in paragraph. 3-6, the application should contain:
1) in the case of data collected in the account of the insured person-the name of the insured person and the numbers referred to in art. 35 par. 1 point 1;
2) in the case of data collected in the payment of the payer's contributions-the name or name of the shortlist of the contributions and the numbers referred to in art. 35 par. 1 point 2.
8. The plant shall not provide the data, if the application does not contain the information specified in the paragraph. 7. Where a request is made by a court bailician, the data referred to in paragraph 1 shall be provided for in paragraph 1. 3 shall be made available on the basis of the information contained in that request, unless they are not sufficient to identify the person concerned.
9. Data collected in the accounts referred to in paragraph. 3, free courts, prosecutors, tax inspection bodies, tax authorities, State Labour Inspectorate, Border Guard, social assistance centres, family assistance counties, public employment services, Commission Financial Supervision, wojewater and Head of the Office for Foreigners in the scope of ongoing proceedings concerning the legalization of the stay of foreigners on the territory of the Republic of Poland, the Minister competent for regional development affairs in the scope of resulting from the mouth. 3a, and, to the extent necessary for the implementation of family benefits, to the mayor, to the mayor or to the president of the city.
10. Data collected in the accounts referred to in paragraph. 3, shall be made available to court bailiers, to the extent necessary to carry out executions, against payment, unless the separate provisions provide otherwise.
10a. The amount of the fee referred to in paragraph 1. 10, may not exceed 2% of the amount of the average monthly wage forecast adopted to determine the amount of the reduction in the annual base of contributions announced in the art mode. 19 (1) 10 per calendar year.
10b. The Minister responsible for social security shall determine, by means of a regulation, the amount of the levy referred to in paragraph 1. (10) and the manner in which it is to be lodged by making the amount of the fee payable on the form of application, the provision of the data and the amount of the costs incurred by the Department of information relating to the provision of information, in particular the costs of finding information and certificates, and having regard to the need to ensure a smooth collection of the fee.
11. The Social Insurance Institution shall provide the Border Guard and the State Labour Inspectorate:
1) a list of the data of the payers who reported in the last quarter to the social security insurance of at least one foreigner-by the end of the last working day of the month following the end of the quarter to which the list relates, and
2) the data of the insured foreigner-within 7 days from the date of receipt of the written request of the Border Guard or the State Labour Inspectorate.
12. The data referred to in paragraph. Article 11 (1) includes:
1) the NIP number;
2) REGON number;
3) PESEL number;
4) code of the type of activity according to the Polish Classification of Activities (PKD);
5) the series and the number of the identity card or passport, if the payer of the contributions was not given the NIP number, REGON or one of them;
6. the abbreviated name;
7. first name and surname;
8. the address of the seat;
9) address for correspondence;
10) address of the place of business;
11) the number of foreigners declared for social insurance;
12) citizenship of a foreigner;
13) title of the foreigner's insurance.
13. The data referred to in paragraph 1. 11 point 2, include:
1) the type, series and number of the identity document;
2) the PESEL number, if it has been given;
3) first and last name, date of birth;
(4) citizenship;
5. sex;
6) address of the check-in;
7. address of residence;
8) address for correspondence;
9) the code of the insurance title;
10) the date of creation of the social security obligation;
11) the date of filing for social insurance;
12) the date of expiry of the social security obligation, the unregistration of the insured from social security;
13) the dimension of working time;
14) the basis of the pension contributions and the date of payment of the contribution, in the case of data transferred to the State Labour Inspectorate.
14. The establishment shall make available to the public employment services, in electronic form, the data collected in the account of the insured referred to in art. 40, comprising:
1) first and last name,
2) date of birth,
3) the PESEL number, and in the event that the PESEL number is not given-the type, series and number of the identity document,
(4) citizenship,
5) the code and title of the insurance title,
6. the name and identification of the payer,
7) the date of creation of the social security obligation,
8) the date of filing for social security or for health insurance,
9) the date of the deregation from social insurance or health insurance,
(10) types of insurance including whether voluntary or compulsory,
11) the dimension of working time,
12) information on the basis of the dimension of social security contributions,
(13) the paid social contributions for non-agricultural activities and the persons cooperating with them,
(14) information on the overrun of the annual basis for the assessment of pension contributions,
15) shown in the roll-call monthly report break in the payment of contributions,
16) paid benefits from sickness insurance and accident insurance,
17) paid benefits from the pension insurance and from the insurance of the annuity,
18) first and last name and date of obtaining or loss of health insurance rights by a member of the family
-to the extent necessary to carry out the tasks defined in the provisions on promotion of employment and labour market institutions.
15. The plant shall make available to the labour offices and voivodship offices of work, in electronic form, a list comprising the data of insured persons, listed in art. 6 para. 1 point 9-9b, which in the previous month were declared to social insurance or health insurance, also from other titles-by the date of the 10th working day of the following month.
16. The data referred to in paragraph 15, include:
1. first name and surname;
2) date of birth;
3) the PESEL number, and, in the event that the PESEL number is not given, the type, series and number of the identity document and the date of birth and nationality;
4) the date of the establishment of the obligation of social security or health insurance for a different title than those mentioned in Art. 6 para. 1 point 9-9b;
5) the date of deregation from social security or from health insurance for a different title than those mentioned in art. 6 para. 1 point 9-9b;
6) the insurance title code.
Chapter 5
Social Insurance Fund
Article 51. [ Activity FUS] 1. The Social Insurance Fund is a state special-purpose fund, set up to carry out social security tasks.
2. The FUS Division is the Department.
Article 52. [ FUS Revenues] 1. FUS revenues come from:
1. from social security contributions not to be transferred to open pension funds;
(1a) from compensatory measures to the amount of contributions paid to open pension funds;
(1b) on the payments referred to in Article 111c par. 1 of the Act of 28 August 1997. the organisation and functioning of pension funds;
2) (repealed)
3. payments from the budget of the State and from other institutions, provided for benefits which have been paid to the Works, with the exception of benefits financed from separate budget chapters and payments made from foreign institutions;
4) from the interest rate of the FUS bank account;
4a) from investments made in units of money market funds, referred to in art. 178 of the Act of 27 May 2004. o Investment funds and the management of alternative investment funds (Dz. U. of 2014 items 157, of late. zm.);
5) with interest on the late-regulated obligations towards the FUS;
6) on the reimbursement of unpaid benefits, including interest;
7) from the additional charge referred to in art. 24 ust. 1a, and from the prolongation fee;
8) from the grant from the state budget;
(9) from the measures referred to in Article 4 (1) (a). 59;
10) from other titles.
2. The social security contribution shall be included in the FUS income in the month following the month for which the contribution is due.
3. (repealed)
4. The Minister responsible for public finance shall transfer to the bank account of the Social Insurance Fund the measures referred to in paragraph. 1 point 1a, within 3 days after the submission of the application containing information on the deadline and the amount of contributions paid to the open pension funds.
Article 53. [ Grants for FUS] 1. Within the limits set by the Budget Act, the FUS may receive grants and non-interest-bearing loans from the state budget.
2. The grants and loans referred to in paragraph 2. 1, may be intended only to supplement the funds for the payment of benefits guaranteed by the State, if the revenues transferred to the FUS bank account and the funds collected on the reserve fund do not provide a full and timely payment benefits financed by FUS revenues.
3. With the consent of the Minister responsible for public finance, the FUS can borrow.
Article 54. [ The activities financed by the funds collected in the FUS] The funds collected in the FUS are financed:
1) the payment of benefits from the old-age, disability, sickness and accident insurance;
(2) expenditure on an annuity premium;
3) repayment of loans and loans with interest, incurred in order to pay benefits from FUS;
4) interest for the untimely payment of benefits;
5. receivables for the payers of the contributions referred to in art. 3 para. 2;
6) expenditure related to the implementation of the tasks referred to in art. 52 par. 1 point 3;
7) (repealed)
8) a copy constituting the revenue of the Works referred to in Art. 76 (1) 1 point 1;
(9) expenditure to cover the shortfall in funds necessary to ensure the payment of capital pensions;
10) capital pensions, guaranteed funds and one-off payments, set from contributions collected on the sub-account.
Article 55. [ Funds Extracted under the FUS] 1. Within the FUS, the funds shall be extracted:
(1) the pension from which the pension payments and the expenditure referred to in Article are financed. 54 points 9 and 10;
(2) the annuity from which they are financed:
(a) invalidity payments for incapacity for work, survivors 'pensions, survivors' pensions, family allowances for full orphans, nursing allowances,
(b) payment of the pensions granted ex officio for the incapacity of work to persons born before 1 January 1949, which have no contributory or non-contributory period of at least 20 years for women and at least 25 years for the men,
(c) the payment of burial allowances,
(d) the provision commissioned to the Facility for payment of the financial contribution from the State budget, and
(e) expenses for the premium of the pension;
(3) the sickness benefit from which the benefits referred to in the separate provisions are financed;
4) the accident, from which the benefits specified in the separate regulations are financed, as well as the costs of the accident prevention set out in separate regulations;
5) a reserve created for the insurance of annuity, sickness and accident insurance.
2. For the funds referred to in paragraph 2. 1 points 1 to 4, no separate bank accounts shall be carried out.
Article 56. [ Reserve Funds] 1. The reserve fund shall be created:
1. from the appropriations remaining on 31 December of each year in the FUS bank account, less the amounts necessary to ensure that the benefits accruing to the first month of the following year are paid;
2) from the interest on the reserve fund's placed funds.
2. The funds of the reserve fund may be used to supplement the shortfalls of the pension fund, sickness or accident.
3. The funds of the reserve fund may be located only on bank deposits, in securities issued by the State Treasury and in units of shares of money market funds, referred to in art. 178 of the Act of 27 May 2004. the investment funds and the management of alternative investment funds.
4. The Minister responsible for Social Security, in agreement with the Minister responsible for public finance, will determine, by way of regulation, the detailed rules of the financial economy and the rules on the placement of FUS funds, with a view to the management efficiency and security of the measures.
Article 57. [ Annuity] The budget statute shall specify each year the amount of the expenditure for the premium of up to 0,4% of the expenditure on the pension, sickness, sickness and accident insurance benefits provided for in the FUS's financial plan for the financial year concerned.
Chapter 6
Demographic Reserve Fund
Article 58. [ Financing of the FRD] 1. For the pension insurance, the Demographic Reserve Fund shall be established.
2. The system is powered by:
1. from the measures referred to in Article 22 par. 4;
2) from the transferred funds from the privatization of the property of the State Treasury in the amount of 40% of the revenues from the general gross amount, less the amount of compulsory write-off for the special-purpose fund referred to in art. 56 par. 1 point 1 of the Act of 30 August 1996. o commercialisation and privatisation (Dz. U. of 2015 items 747 and 978), obtained from all privatisation processes carried out in a given year;
3) from the revenue from the funds placed in accordance with the Article. 63 par. 2 and Art. 65 par. 2 and 4;
4) from the interest earned on the deposits on the accounts kept by the Plant, and not constituting the income of FUS and Bookmark;
(4a) the assets transferred from the transfer of assets referred to in Article 4 (a). 23 (1) 2 points 2-4 of the Act of 6 December 2013. to amend certain laws in relation to the establishment of the rules for the payment of pensions from the funds collected in the open pension funds (Dz. U. Entry 1717), which are extracted accountable;
5) from other sources.
Article 59. [ Usage of means of the capital] 1. The means of the subject may be used exclusively for:
1) an addendum resulting from the demographic causes of the pension fund shortfall referred to in art. 55 par. 1 point 1, subject to paragraph. 3 and art. 112 (1) 1;
2) a non-interest-bearing loan supplement to the pension fund for the current payment of benefits, providing financial liquidity to the FUS, repayable within a period of not more than 6 months from the date of receipt of the funds by the FUS;
3) to fund the pension fund from the assets referred to in art. 58 par. 2 (4a), plus the income derived from these assets.
2. The Council of Ministers may, by means of a regulation, order the use of the means of parcel for the purpose referred to in paragraph 1. Article 1 (1), having regard to the need to ensure the payment of benefits financed by the pension fund.
The Council of Ministers may, by means of a regulation, order the use of the resources of the Member State concerned for the purposes referred to in paragraph 2. 1 point 2, specifying the time limit and method of repayment of the loan, with a view to ensuring the payment of the benefits financed by the pension fund.
2b. The regulations referred to in paragraph 2. 2, it does not appear if the budgetary act for a given calendar year is recognised in the FUS revenue of the measures referred to in paragraph 1. 1 point 1.
2c. The Management Board of the Company shall mobilised the means of the parcel for the purpose referred to in paragraph 2. 1 (1) and (3), to the amount included in the FUS financial plan.
3. The costs of the day-to-day management of the funds shall be financed by its means. The amount of the management appropriations shall be determined annually in the financial plan of the year.
Article 60. [ Demographic Reserve Fund] 1. The individual shall have legal personality.
2. The Statute of the Court shall give the Minister responsible for social security, by means of a regulation.
3. Organ FRD is the Department.
4. The Centre shall have an establishment, subject to Art. 59 and 64.
5. The plant shall represent the FRD in the manner specified for the representation of the Plant in its statutes.
6. The seat of the FRD is the seat of the Plant.
7. The name of the FRD is legally protected.
Article 61. [ Financial Economy Of The Economy] 1. The financial economy of the FRD shall be made on the basis of a multiannual forecast of the stepping up of the income and expenditure of the pension fund.
2. The basis of the forecast referred to in paragraph. 1, are, in particular, assumptions about the demographic and socio-economic situation of the country, and especially the assumptions about fertility, mortality, economic growth, wages, migration, inflation, unemployment rate, structure the population by group of professional groups and groups outside the labour force, and indicators for the valorisation of premiums and benefits paid out of social security.
3. The forecast referred to in paragraph 1, shall be drawn up by the Management Board of the Plant.
4. The forecast referred to in paragraph 3, shall be presented to the Council of Ministers every 3 years, by 30 June, together with the opinion of the actuarius acting on the basis of the provisions on insurance activities. The Minister responsible for social security shall be selected by the selection of the actuarius by means of a competition.
5. The forecast is published annually in the Informational Bulletin. The scope of the publication will be determined by the Minister responsible for Social Security, by means of a regulation
Article 62. [ Restrictions on activities of the FRD] No loans or loans may be taken by the time of the contract. The state budget guarantees the payment of pension benefits from FUS.
Article 63. [ Turnover by means of the goods] 1. In order to achieve maximum security and profitability, the number of people is placed on the premises.
(2) Until 31 December 2001. He lodgings his funds in bonuses and treasury bonds and other securities issued by the Treasury.
3. The number of the assets referred to in the Article shall not be placed on the premises of the public. 58 par. 2, point 2, in the instruments referred to in Article 2. 65 par. 2 points 2 to 5.
Article 64. [ Entruning the management of the funds of the Union 1. After collecting more than 250 000 000 by the time of the collection. The management of the funds may be entrusted by the Department to the authorized body under the terms and conditions laid down in the Act and the Management Agreement.
2. The selection of the managing agents of the means shall be conducted in negotiations with the announcement or negotiations without notice. The provisions on public procurement shall apply mutatis mutandis.
Article 65. [ Restrictions on the management of means of the project] 1. Any entity or group of entities related, within the meaning of the provisions on the organisation and functioning of pension funds, may not be entrusted with the management of more than:
1) 40% of the total amount of the total amount of the total amount of the total amount of the total amount of the total PLN;
(2) 25% of the total amount of the measure, if the amount of the measure exceeds 1 000 000 000. PLN and does not exceed 2 000 000 000. PLN;
(3) 15% of the total amount of the measure, if the amount of the measure exceeds 2 000 000 000. PLN.
2. The management shall be obliged, subject to paragraph. 3 and 4, place the means of the exclusive right in the country and only in:
1) bonuses, treasury bonds and other securities of the State Treasury;
2) securities issued by municipalities, communes associations and the capital city of Warsaw;
3) debt securities guaranteed by the State Treasury;
4) shares and dematerialised bonds in accordance with the provisions of the Act of 29 July 2005. marketing of financial instruments (Dz. U. of 2014 items 94, z późn. zm.);
5) bonds issued by public companies within the meaning of the Act of 29 July 2005. public offering and conditions for the introduction of financial instruments to an organised trading system and on public companies (Dz. U. of 2013 r. items 1382, of 2015 items 978, 1260 and 1844 and from 2016. items 615).
6) (repealed)
3. The Minister responsible for social security in consultation with the Minister responsible for public finance, with a view to the efficiency of the management, security and profitability of the investments, will determine, by means of a regulation:
1. the mandatory essential elements which should be included in the contract for the management of means of interest, taking into account in particular the definition of the obligations and the rights of the eligible external entity and the management fee;
2) the permissible proportions of the share of individual investments of the funds, taking into account the investment risk and the objectives of the appointment of the FRD;
3) the way of placement of funds from the assets referred to in art. 58 par. 2 (4a), together with the principles of their valuation;
4) a detailed way of determining the costs referred to in art. 59 (1) 3, taking into account, in particular, the costs which may be considered as costs for the management of the funds of the Union.
(3a) The Minister responsible for Social Security, in agreement with the Minister responsible for public finance, may determine, by means of a regulation, other forms of placement of the measures, taking into account the security and viability of the investments.
4. The Means of Means may be placed by the Department also directly in the units of the participation of investment funds selected in the mode referred to in art. 64, if their investment policy as defined in the statutes and actually implemented does not conflict with the requirements set out in the paragraph. 2 and 3.
Chapter 7
Social Insurance Institution
Article 66. [ Social Insurance Undertaking] 1. The plant is a state organizational unit and has legal personality. The seat of the plant is the capital city of Warsaw.
2. Supervision of compliance of the Works with the applicable regulations shall be exercised by the Minister responsible for social security matters. Such supervision may not relate to individual cases decided by an administrative decision.
3. The plant shall act on the basis of this Act and other laws regulating individual ranges of its activities.
4. Within the scope of the activities referred to in Art. 68-71, the Department is entitled to legal remedies for the competent authorities of the State Administration.
5. In the administrative proceedings, the body of a higher degree in relation to the field organizational units of the Plant is the President of the Department.
Article 67. [ Organisation Of Establishment] 1. The plant consists of:
1. head office;
2) field organisational units.
2. (repealed)
Article 68. [ Target range] 1. The scope of the Works shall include, inter alia:
1) the implementation of social insurance regulations, and in particular:
(a) the finding and establishment of a social security obligation,
(b) the fixing of entitlement to social security benefits and the payment of those benefits, unless, under separate provisions, those obligations are carried out by payment of contributions,
(c) the extinction and collection of social security contributions, health insurance, the Labour Fund, the Guaranteed Benefit Fund,
(d) holding accounts with the payers of the premiums for the premiums due and the benefits paid by them to be financed by social security funds or other sources,
(e) the holding of individual accounts of insured persons and of payment of contributions,
(f) decisions by doctors of the establishment and medical committees of the Establishment Plan for the purpose of determining entitlement to benefits from social security;
(1a) the opinion of draft legislative acts in the field of social security;
2) the implementation of international agreements and agreements in the field of social security;
2a) the issue of persons entitled to pensions from social security of the immigrant legitimacy of the pensioner, confirming the status of emergen-rencistics;
3. disposing of financial resources of social security funds and measures Maintenance Fund [ 4] ;
4) the development of actuarial analyses and forecasts in the field of social security;
(5) review of the caselaw on temporary incapacity for work;
6) control of the execution by the payers of contributions and by the insured social security obligations and other tasks outsourced to the Company;
7) issue of the Informational Bulletin;
8) popularization of knowledge about social insurance.
2. Within the performance of the tasks referred to in paragraph. 1 point 1 lit. f i paragraph 5 and the tasks related to the adjudication by the medical practitioners and the medical committee for the purpose of determining entitlement to benefits other than from social security The establishment shall award contracts to the consultant's additional opinions, or a psychologist and the results of temporary hospital observation-in accordance with the needs of medical examiners, excluding public procurement regulations.
3. Paragraph Recipe 1 point 2a shall apply mutatis mutandis to the persons entitled to the pensions paid by the Department in the framework of the tasks outsourced by the separate provisions.
4. The Minister responsible for social security shall determine, by means of a regulation, the model of the identity card of the pensioner, the mode of issuing it, the exchange or return, and the scope of the information which the legitimacy may contain, guided by necessity to ensure the efficiency of the proceedings in issuing the identity cards of the pensioner.
Article 68a. [ The operation of the establishment in the scope of the point of contact] 1. The contact point referred to in Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 shall be carried out within the scope of the operation of the Department. on the implementation of Regulation (EC) No 883/2004 on the coordination of social security systems (Dz. Urz. EU L 284, 30.10.2009, p. 1, from late. zm.), used for the exchange of data within the framework of the Electronic Exchange of Information on Social Security in the scope of:
1. determining the applicable legislation;
2) cash benefits from the disease;
3) maternity benefits and equivalent paternity benefits;
4) invalidity benefits;
5) old-age benefits;
6. survivors ' pensions;
7) cash benefits in respect of accidents at work and occupational diseases;
8. death allowances;
(9) pre-retirement benefits;
10) special non-contributory cash benefits;
11. recovery of contributions or overpaid benefits.
2. To the extent specified in paragraph. 1 The establishment is the competent institution, the institution of the place of residence, the institution of the place of stay referred to in Regulation of the European Parliament and of the Council (EC) No 883/2004 of 29 April 2004. on the coordination of social security systems (Dz. Urz. EC L 166, 30.04.2004, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 5, t. 5, str. 72, z późn. zm.) and liaison body as referred to in Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009. on the implementation of Regulation (EC) No 883/2004 on the coordination of social security systems.
3. The plant may process personal data, if it is necessary for the conduct of the contact point referred to in the paragraph. 1, including the exercise of the rights or obligations arising from Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004. on the coordination of social security systems and with Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 on the implementation of Regulation (EC) No 883/2004 on the coordination of social security systems.
Article 69. [ Plant activity in the field of X-ray prevention] 1. The scope of the activity of the Department should also include the conduct of an X-ray prevention, including:
1) medical rehabilitation of insured persons at risk of total or partial incapacity for work, persons entitled to sickness benefit or rehabilitation benefit after the termination of the title for sickness or accident insurance, as well as persons taking an interim annuity for incapacity;
2) research and analysis of the causes of incapacity for work;
3) other preventative actions.
2. In the framework of the prevention of X-ray:
1) directs the insured persons and the persons referred to in para. 1 point 1, to rehabilitation centres;
2) can create and run their own rehabilitation centres;
3) award contracts for rehabilitation services in other centres;
4) carry out research and analysis of the causes of incapacity for work in its own scope;
5) may order the carrying out by other bodies of scientific research on the causes of incapacity for work and methods and solutions to prevent incapacity for work;
6) may finance other activities relating to the prevention of X-ray.
3. To the orders referred to in paragraph. Point 3 does not apply to public procurement rules.
4. The Council of Ministers shall determine, by means of regulations, detailed rules and procedures:
1) directing for the rehabilitation of medicinal products;
2) (repealed)
3) awarding contracts for rehabilitation services.
Article 70. [ Financial situation forecast for the next financial year] 1. The establishment shall draw up for each fund referred to in Article 1. 55 par. 1 points 1 to 4 of the forecast of the financial position for the next financial year. The account shall be the compilation of the expected commitments and receipts for the year in respect of contributions and other sources.
2. For the next 5 financial years, the plant shall draw up an insurance account for each of the Funds. Article Recipe 61 (1) 2 shall apply mutatis mutandis.
Article 71. [ Commissioned Tasks] 1. The plant shall also perform tasks entrusted on the basis of other laws.
2. The plant may carry out other commissioned tasks in the field of insurance or social security.
3. The tasks referred to in paragraph. 1 and 2, the plant shall perform for payment, in accordance with the rules laid down in the regulations or in the agreements or in the agreements concluded with the contracting entity.
Art. 71a. [ Service of letters and decisions of the Department] 1. The plant may send letters and decisions by ordinary letter.
2. In the event of a dispute, the burden of proof of service of the letter or of the decision referred to in paragraph. 1, it rests on the plant.
Article 71b. [ Benefits commissioned by foreign institutions] 1. The plant may mediate in the transfer of benefits commissioned by foreign institutions to the payment of persons entitled residing in Poland by issuing foreign exchange orders for the implementation of the payment of these benefits by the banks.
2. The costs of carrying out the payment of the benefits referred to in the paragraph. 1, shall be borne by Zakład.
Article 72. [ Bodies Of Establishment] The authorities of the undertaking shall be:
1. The President of the Plant;
2) the Management Board, the Chairman of which is ex officii the President of the Plant;
3) The Supervisory Board of the Company.
Article 73. [ The scope of action of the President of the Plant] 1. The activity of the Plant is headed by the President of the Plant, which represents the Department on the outside.
2. The President of the Plant shall be appointed by the President of the Council of Ministers at the request of the Minister responsible for social security, submitted after consulting the Supervisory Board of the Company. The President of the Council of Ministers refers to the President of the Plant at the request of the Minister responsible for social security.
2a. (repealed)
2b. (repealed)
2c. (repealed)
3. The scope of operation of the President of the Plant shall be in particular:
1) directing the work of the Management Board;
2) coordinate the cooperation of the Works with the offices of government administration, including in particular the Financial Supervision Commission, as well as with other X-ray bodies;
3) the creation, transformation and drift of the field offices and the establishment of their premises, territorial and factual properties;
4) appointing and revoking the managers of the organizational units of the Plant, their deputies and the main accountants;
5. superior supervision of medical treatment for social security purposes;
6. the granting of benefits by way of exception;
7) meeting the function of the employer within the meaning of the provisions of the Labour Code
8) approval of projects concerning the administration of the measures of the Community
Article 73a. [ Position Of The President Of The Plant] 1. The position of the President of the Plant may occupant the person who:
1) holds a master's professional title or equivalent;
2) is a Polish citizen;
3) benefit from full public rights;
4) she was not convicted of a final sentence for a deliberate offense or a deliberate treasury offence;
5) has managerial competence.
6) (repealed)
7) (repealed)
2. (repealed)
3. (repealed)
4. (repealed)
5. (repealed)
6. (repealed)
7. (repealed)
8. (repealed)
9. (repealed)
10. (repealed)
Article 74. [ The Board Of The Plant] 1. The Management Board of the Plant shall be composed of the President of the Plant and from 2 to 4 persons, appointed and recalled by the Supervisory Board of the Plant, at the request of the President of the Plant.
2. The Management Board directs the activities of the Plant in a non-reserved area for the President of the Plant.
3. The tasks of the Management Board shall be in particular:
1) the current management of the funds of which the establishment is available;
2. preparing projects for the administration of the funds of the Union;
3) conduct of the financial economy of the Works;
4) developing the draft annual financial plan of FUS and FRD and passing it in the mode specified in the regulations concerning the work on the draft state budget-after the opinion of the Supervisory Board of the Department-Minister responsible for the affairs social security;
5) drawing up the annual accounts of the Company, FUS and FRD and submitting them-after an opinion by an auditor who is not an employee of the Company-minister responsible for social security;
5a) drawing up the annual reports on the implementation of the financial plans of FUS and FRD and submitting them-after an opinion by the Supervisory Board of the Department-Minister responsible for social security;
6) presentation to the Supervisory Board of the Company's information on the work of the Company-in the form, scope and dates specified by the Supervisory Board of the Plant;
7) (repealed)
8) draw up the financial plan of the Works and reports on its implementation and submit them-after approval by the Supervisory Board of the Department-Minister responsible for social security;
9) to prepare annual reports on the activities of the Company and submit them-after approval by the Supervisory Board of the Department-Minister responsible for social security;
10) drawing up a multiannual forecast of the kroving of the income and expenditure of the pension fund referred to in art. 61 (1) 3.
3a. In the report on the implementation of the financial plan of the establishment referred to in paragraph 1. The amount of the contribution due referred to in Article 3 (8) shall also be provided for in paragraph 3. 40 par. 1 point 1, not paid by the payer's contributions.
4. The working mode of the Management Board shall determine the rules of procedure adopted by the Supervisory Board of the Company.
5. The Minister responsible for Social Security, at the request of the President of the Plant, appointed by the Supervisory Board of the Company, shall, by means of a regulation, give the statutes to the Plant, in which it determines in particular:
1) the organizational structure of the Works and the scope of the factual activities of the headquarters and the field organizational units of the Plant;
2) the mode of operation and competence of the authorities of the Department.
6. (repealed)
Art. 74a. [ Recruitment of candidates for employment in the establishment] 1. The recruitment of candidates for employment on the vacant position of work in the Plant is open and competitive.
2. The notice of the establishment shall be published in the Public Information Bulletin, as referred to in the Act of 6 September 2001. on access to public information, and in a place widely available in the organisational unit in which the recruitment is carried out.
Article 74b. [ Information on candidates for employment in the Plant] Information on candidates who have made reference to recruitment shall constitute public information within the scope of the requirements set out in the notice of recruitment.
Art. 74c. [ Deadline for the submission of documents to be employed in the Plant] The time limit for the submission of documents, as specified in the notice of appointment, shall not be less than 14 days from the date of publication of this notice in the Public Information Bulletin.
Art. 74d. [ List of candidates for employment in the Plant] 1. After the expiry of the time limit for the submission of the documents specified in the notice of recruitment, the list of candidates who meet the formal requirements specified in the notice of recruitment shall be disseminated without delay, by placing it in a widely available place in the organisational unit in which the recruitment is carried out, and by publishing it in the Public Information Bulletin.
2. The list referred to in paragraph. 1, contains the name of the candidate and his/her place of residence within the meaning of the provisions of the Civil Code.
Art. 74e. [ A protocol for recruitment of candidates for employment in the establishment] 1. A record of the recruitment of candidates for job vacancies in the establishment shall be drawn up.
2. The Protocol shall include in particular:
1) determining the position of the work for which the recruitment was conducted, the number of candidates and the names, surnames and addresses of no more than 5 of the best candidates ranked according to the level of meeting the requirements laid down in the announcement of the appointment;
2. information on the methods and techniques used for the recruitment;
3) justification of the choice made.
Art. 74f. [ Information on the recruitment result for the establishment of the establishment] 1. Information on the result of recruitment shall be disseminated within 14 days from the date of employment of the selected candidate or termination of the recruitment, where no candidate has been employed in his result.
2. The information referred to in paragraph 1. 1, contains:
1. the name and address of the office;
2) determine the position of the work;
3) the name of the candidate and his place of residence within the meaning of the provisions of the Civil Code;
4) justification of the choice made by the candidate or justification for the non-employment of any candidate.
3. Information on the result of recruitment shall be disseminated in the Public Information Bulletin and in a place which is widely available in the organisational unit where the recruitment was conducted.
Article 74g. [ The employment relationship of the person who is selected by recruitment in the establishment of the establishment] If the employment relationship of a person who has been chosen by recruitment has ceased within three months of the date of establishment of the employment relationship, another person may be recruited from among the best candidates listed in the minutes of the recruitment. The provisions of Article 4 74f shall apply mutatis mutandis.
Article 75. [ Supervisory Board Of The Establishment] 1. The Supervisory Board of the Plant shall be appointed by the President of the Council of Ministers for a five-year term, subject to the paragraph. 1a and 1b, with:
1. 4 members, including the President of the Council, shall be appointed at the request of the Minister responsible for Social Security, in agreement with the Minister responsible for public finance;
2) after 1 member shall be appointed at the request of each of the employers ' organizations, representative within the meaning of the Act of 24 July 2015. about the Social Dialogue Council and other institutions of social dialogue (Dz. U. Entry 1240), hereinafter referred to as the "Social Dialogue Council Act";
3) after 1 member shall be appointed at the request of any trade union representative, representative within the meaning of the Act on the Social Dialogue Council;
4) 1 member shall be appointed at the request of nationwide organizations of pensioners and pensioners.
1a. Member of the Supervisory Board of the Company may be dismissed by the President of the Council of Ministers before the expiry of the term of office in the event of his resignation, or at the request of the body or organization, which has notified his candidacy.
1b. The President of the Council of Ministers shall complete the composition of the Supervisory Board of the Plant in the mode provided for the appointment.
2. The tasks of the Supervisory Board shall be, in particular:
1) the adoption of the Rules of Procedure of the Board of Directors;
2) determining the remuneration of the members of the Management Board, excluding the President of the Plant;
(3) periodic evaluation of the work of the Management Board in the mode of operation adopted by the Commission;
4) approving the draft annual financial plan of the Works and reports on its implementation, as well as the annual report on the activities of the Plant;
5) to give an opinion on the projects of the FUS and the financial plans and the reports on their implementation;
6) the opinion of draft legislative acts on social security and the notification of initiatives in this field addressed to the Minister responsible for social security;
7) (repealed)
8) the selection of the statutory auditor conducting the examination of the annual accounts of the Department, FUS and FRD;
9) (repealed)
10) (repealed)
11) opinion of the draft statutes of the Company.
3. The President of the Council of Ministers shall determine by way of regulation:
1) the mode of reporting candidates to the members of the Supervisory Board of the Plant;
2) the rules and principles of remuneration of the members of the Supervisory Board of the Company.
Article 75a. [ Head of the National Crime Information Centre] The Organs of the Plant shall cooperate with the Head of the National Criminal Information Centre to the extent necessary for the implementation of its statutory tasks.
Article 76. [ Bet Revenues] 1. The bet obtains revenue from:
1) a write-off from the FUS implicating the funds referred to in art. 55; the amount of the write-off shall be fixed annually in the Finance Act on the basis of the financial plan of the FUS approved by the Minister responsible for Social Security in agreement with the Minister responsible for the budget;
1a) a write-off from the Bridging Pensions Fund, as referred to in the Act of 19 December 2008. of the bridging pensions;
2. levies on collection costs incurred and an investigation of contributions to:
(a) health insurance from the National Health Fund,
(b) the Guaranteed Employee Benefit Fund,
(c) (repealed)
(d) Labour Fund
-the amount of which lay down separate provisions;
(3) claims for the collection and investigation of contributions to open pension funds of not more than 0,4% of the amount transferred to the open pension funds for the insurance premiums, including that the amount of the duty is determined by the on a yearly basis in the Finance Act;
4) receipts from the performance of other tasks outsourced to the Company;
5) grants from the state budget;
6) receivables for the costs incurred in the current business of the Company related to:
(a) (repealed)
(b) support for benefits paid from FUS, which are subject to funding from the State budget,
(c) the maintenance of social pensions financed by the State budget;
6a) (repealed)
6b) the interest rate on bank accounts in the accounts;
7. other income.
2. Claims on the costs incurred, referred to in paragraph 2. Article 1 (1) (a) of the European Parliament and of the Commission of the European Parliament and of the Commission of the European Parliament and of the Commission
3. (repealed)
4. The costs associated with teletransmission, bank support, licence purchases and amortisation shall be determined each year separately on the basis of current needs and prices.
Article 77. [ Financial Economy of the Bookmark] 1. The plant hosts its own copper and conducts a self-contained financial economy as part of its own funds.
2. From the revenues referred to in art. 76, shall cover in particular:
(1) expenditure on salaries and fees charged on salaries;
2) spending on the purchase of goods and services;
3) the costs of the current activity of the Supervisory Board of the Plant;
4) other costs of the current activity of the Plant;
(5) expenditure on investment;
6) expenditure on training and popularization activities in the field of social security;
7) the costs of servicing benefits financed from FUS, and carried out by the Agricultural Social Insurance Bank;
8) the costs of payment of benefits, including those carried out under international agreements;
9) expenditure on the exercise of the contact point referred to in art. 68a (a) 1.
3. The plant shall have financial means in foreign currency coming from the contributions of foreign institutions transferred to the payment of foreign benefits payments to persons entitled residing in Poland.
4. The plant shall reimbursing persons called to the person who is personally placed in the matters of social security benefits and other benefits paid by the Department of the costs incurred by the passage. The Minister responsible for social security shall determine, by means of a regulation, the types and the amount of the reimbursable costs and the conditions for their reimbursement, having regard to the legitimate interest of the persons referred to and the financial possibilities. The plant.
5. In matters of benefits from social insurance, the Department shall have the right to free use of the medical records of health care establishments.
Article 78. [ Financial Statement of the Bookmark] The financial statements of the Department are subject to examination and notice as laid down in the accounting rules.
Article 79. [ Professional Secrecy] 1. Individual data included in the accounts of insured persons and accounts of the payer's contributions, as well as in the records kept by the Department and the source data underlying the records on these accounts and in the registers constitute the secret of the legally protected establishment. The following shall be required to comply with this secrecy:
1) employees of the Department;
2) members of the Supervisory Board of Zakład.
2. Paragraph Recipe 1 shall also apply to the individual data of the persons processed in the establishment as regards the award, determination and payment of social security benefits, as well as of the benefits financed from the state budget and the payments made, in connection with the the execution of tasks outsourced to the Department under separate regulations.
Article 79a. [ Protection of employees of the Company] The staff of the undertaking shall enjoy the protection provided for in the Code of Penal Code for public officers, unless they are exclusively service activities.
Chapter 8
The obligations of the insured persons and the appeal procedure
Article 80. [ Determination of the right to benefits and their amount] In order to determine the right to benefits and their amount insured, the insured persons shall be obliged to:
1) presentation of the facts affecting the entitlement or the amount of the benefits;
2) to inform about any changes affecting the benefit;
3) submitting at the request of the means of proof;
4) personal residency, if the circumstances of the case so require;
5) undergo a medical examination, as well as treatment or rehabilitation, if the treatment or rehabilitation is expected to restore the ability to work or to cause the ability to work to be preserved.
Article 81. [ Exemption of application of the law] Article Article 80 shall not apply if:
1) The establishment has the possibility of less effort than the insured to establish the circumstances necessary for the granting and payment of the benefit;
2) the study could expose the insured person to a worsening health or endanger his life.
Article 82. [ Pause withdrawals] Where an insured person makes it difficult to explain all the circumstances of the case, the establishment may, by decision, withhold the payment of the benefit or stay the proceedings until such time as the cooperation is taken.
Article 83. [ Establishment Decision] 1. The plant shall issue decisions on individual cases concerning in particular:
1) the notification to social insurance;
2) the course of insurance;
3) determining the dimension of premiums and their collection, as well as the death of contributions on contributions;
3a) determining the assessment of contributions to and collection of the Staging Pensions Fund, as well as the death of receivables from these contributions;
4) determining entitlement to benefits from social security;
5) the social security benefits dimension.
2. From the decision of the Works shall be entitled to the relevant court within the time limit and according to the rules specified in the provisions of the Code of Civil Procedure.
3. An appeal to the court shall also be entitled in the absence of a decision within 2 months, counting from the date of application of the application for a benefit or other claim.
4. From the decision granting the benefit by way of exception and from the decision refusing to grant such a benefit, and from the decision in cases for the waiver of claims on social security contributions, the appeal referred to in the paragraph. 2, shall not be entitled. The party shall have the right to submit a request to the President of the Board for reconsideration of the case, on the rules concerning the decision issued in the first instance by the Minister. The application shall apply mutatis mutandis to appeals against decisions, as laid down in the Code of Administrative Procedure.
5. The appeal shall be made in writing to the establishment of the undertaking which has adopted the decision, or to the protocol drawn up by that body.
6. If the establishment considers the appeal to be valid, it shall amend or repeal the decision immediately, no later than within 30 days from the date of the appeal. In this case, the appeal shall not be suitable for further gear.
7. If the appeal is not in whole or in part included, the establishment shall transmit immediately, no later than within 30 days from the day of the lodging of the appeal, the matter to the court together with the reasons for it.
Article 83a. [ Final Decision Of The Bookmark] 1. The right or undertaking established by a final decision of the Plant shall be re-established at the request of the person concerned or from the office, if after the decision has been made the new evidence is submitted or the circumstances existing before the issuing this decision, which affects that right or commitment.
2. The final decisions of the Plant, from which the appeal to the competent court has not been filed, may be officiated by the Department repealed, amended or annulled, in accordance with the rules laid down in the provisions of the Code of Administrative Procedure.
3. In cases settled by the judgment of the competent court of the establishment, on the basis of evidence or the circumstances referred to in the paragraph. 1:
1) issues a decision granting the right or the obligation, if it is beneficial to the person concerned, to the right or to the obligation;
2) request the competent court to resume proceedings before that authority, when, from the evidence submitted or the circumstances revealed, the law does not exist or the obligation is higher than those specified in the decision.
4. The provisions of the paragraph. 1-3 shall not apply in proceedings for the establishment of pension rights and pensions.
Article 83b. [ Termination of the undertaking terminating the proceedings] 1. If the provisions of the Code of Administrative Procedure provide for the issue of the order terminating the proceedings in the case, the establishment in these cases shall issue a decision.
2. From the proceedings of the other provisions of the Department of Complaints shall not be entitled to.
Article 83c. [ The Board of Appeal from the provisions issued by the field manager of the OU.] 1. For the provisions on which the complaint is entitled, issued by the field manager of an organisational unit of the Works acting as enforcement authority on the basis of provisions on enforcement proceedings in the administration, the appeal body shall be Director of the Treasury.
2. From the enforcement proceedings issued in the course of enforcement proceedings on the position of the creditor of the complaint shall not be entitled.
Art 83d. [ Individual interpretations] The undertaking shall issue the individual interpretations referred to in Article 4. 10 of the Act of 2 July 2004. o freedom of economic activity, as regards the obligation to be subject to social insurance, the rules for calculating social security contributions, health insurance, the Labour Fund, the Guaranteed Employee Benefit Fund and the Fund "Bridging Pensions" and the basis for these contributions. Individual interpretations together with an application for interpretation, after deletion of data identifying the applicant as well as other entities identified in the interpretation, shall be published immediately in the Public Information Bulletin.
Chapter 9
Reimbursement of unpaid benefits and interest for late payment in payment of benefits
Article 84. [ Undue benefit from social security] 1. The person who downloaded the undue benefit from the social security insurance, shall be obliged to return it together with the statutory interest for the delay, in the amount and under the rules defined by the civil law, taking into account the mouth. 11.
2. The following shall be considered as the amount of the unpaid benefits:
(1) benefits paid despite the existence of circumstances giving entitlement to the entitlement to benefits or the suspension of payment in whole or in part if the person receiving the benefit has been informed of the absence of the right to receive them;
2) benefits granted or paid on the basis of false testimony or false documents or in other cases of deliberate mismissals of the body paying the benefit by the person receiving the benefits.
3. You may not request reimbursement of amounts of unpaid social security benefits for a period longer than the last 12 months, if the person receiving the benefits has notified the paying authority of the event of the circumstances causing the cessation of rights to benefits or withholding their payment and, nevertheless, benefits are still paid, and in other cases, for more than the last 3 years.
4. The amounts of the amounts unduly paid as established by the final decision and the amount of the interest and the costs of the reminder, hereinafter referred to as 'receivables for the benefit of the undue benefits', shall be deducted from the benefits paid, and if the entitlement to benefits is does not exist-download in the rules of enforcement proceedings in the administration, subject to the paragraph. 8c.
4a. Non-deductible benefits may be secured by a mortgage on a compulsory and statutory pledge, except in the case of being subject to a deduction from the current payment of benefits. The provisions of Article 4 26 and 27 shall apply mutatis mutandis.
5. The provisions of the paragraph. 2-4 and 8 shall not apply if the special provisions laying down the rules for granting and paying the benefits provide otherwise.
6. If the collection of undue benefits is caused by a payment by the payer of contributions or any other entity of false data affecting the right to benefits or on their amount, the obligation to return those benefits together with interest, of which Paragraph 1. 1, shall be charged to the payer's contributions or by another entity, respectively.
(7) Receivables for unduly collected benefits shall be subject to a limitation period of 10 years from the date on which the decision establishing the claims is entitled to be redeemed. The provisions of Article 4 24 ust. 5-5c shall apply mutatis mutandis.
(8) The establishment may waiver a claim for recovery of amounts unduly paid, in whole or in part, to postpone their payment or to spread them into instalments, if:
1) there are particularly justified circumstances or
2) the amount of the undue paid benefits does not exceed the cost of the upturn in the enforcement proceedings in the administration.
8a. From the amounts of the unpaid benefits which have been distributed or deferred, the interest shall not be calculated from the date on which the application for relief is applied.
8b. The payment to the instalments of amounts receivable in respect of unpaid benefits or the deferral of payment shall be made in the form of a contract.
8c. If the debtor does not repay within the period fixed by the instalment of the instalment, the remaining amount shall be immediately due, together with the statutory interest for the delay, in the amount and under the rules defined by civil law.
8d. Receivables for unpaid benefits which have been postponed or deferred to the instalment shall not be deducted from the benefits paid.
8e. If the payment of the claim for unpaid benefits does not cover all of these claims, the payment is primarily intended to cover all the costs of the payment and the costs of enforcement, and the remainder of the payment. shall be counted in proportion to the amount of the unduly levied benefits and the amount of interest in which, on the date of the payment, the amount of the unduly paid benefits is left to the amount of the interest.
9. The provisions of the paragraph. 1-8 also applies to cash benefits other than from social security, paid by the Department under separate regulations.
10. Paragraph Recipe 8 shall apply mutatis mutandis to benefits paid directly by the employer.
(11) If the person receiving the benefit has notified the paying authority of the circumstances giving rise to the entitlement to the benefits or withholding payment of the benefits, the amounts unduly paid were still to be paid. social security benefits are refundable without interest.
Article 85. [ Interest paid by the Department] 1. If the establishment-within the time limits laid down by the rules governing the rules for the granting and payment of the cash benefits of social security or of the benefits commissioned to be paid under separate provisions or international agreements-no he/she has established the right to provide or has not paid this benefit, shall be obliged to pay interest on that benefit in the amount of statutory interest for the delay specified by civil law provisions. This does not concern the case where the delay in granting or paying the benefit is a consequence of the circumstances for which the Department is not responsible.
1a. To the interest referred to in paragraph 1. 1, no provisions on public finances apply.
2. The Minister responsible for Social Security in agreement with the Minister responsible for public finance shall determine, by way of regulation, detailed rules for the payment of interest.
2a. Recipe of paragraph. 1 shall also apply to the payers of the contributions required by the separate provisions for the payment of cash benefits from social security.
Chapter 10
Control of the performance of social security tasks
Article 86. [ Control of tasks and obligations in the field of social security] 1. The control of the tasks and duties of social security by the contributors to the contributions shall be carried out by the control inspectors of the Department.
2. The audit may include in particular:
1) the notification to social insurance;
2. the correctness and accuracy of the calculation, deduction and payment of contributions and other contributions and payments to which the collection is required;
3. determining entitlement to social security benefits and paying those benefits and making a settlement under that title;
4. the correctness and timeliness of drawing up applications for pension and disability benefits;
5) issuing of certificates or reporting of data for social security purposes;
6) making a visual inspection of the assets of the payers of the contributions due to the fee payable on contributions.
Article 87. [ Privileges of the Control Officer of the Department] 1. In the course of carrying out the audit the Control Inspector of the Plant shall have the right:
1) examine any books, financial and accounting documents and other information media related to the scope of the control;
(1a) make a visual inspection and inventory of the assets of the payee's assets for contributions due to the payment of contributions;
2) secure the evidence collected;
3) demand the provision of information by the payer of contributions and the insured;
4) legitimacy of persons in order to establish their identity, if this is necessary for the needs of control;
5) interrogating witnesses;
6) to interview the payer of contributions and the insured person, if, because of the absence of or after the exhaustion of other means of proof, there are unexplained circumstances relevant to the control proceedings.
2. The Control Inspector of the Department uses for auditing purposes the information contained in the insured accounts and on the accounts of the payer's contributions.
Article 88. [ Obligations of the payer of contributions in the field of inspection by the Control Inspector of the Department] 1. Premium payers are obliged:
1) make available all books, documents and other media of information related to the scope of the control, which are kept in the payer and in third parties in connection with the entrusting to those persons of certain activities on the basis of separate contracts;
(1a) make available for visual inspection the assets the examination of which falls within the scope of the checks if they are in arrears with a fee payable on contributions;
2) draw up and issue copies of documents related to the scope of the control and specified by the Control Inspector of the Plant;
3. provide the necessary conditions for carrying out the inspection activities, including the provision of the means of communication, with the exception of transport means, and other necessary technical means for carrying out the control activities available to the payer;
4. provide explanations to the auditor;
5) present the translation into the Polish language prepared in the foreign language of the financial and accounting documentation submitted by the contributor of contributions.
2. The actions referred to in paragraph 1. 1 contributor of contributions shall be made free of charge.
3. In matters falling within the scope of the control, the payer shall, within the prescribed period, provide the inspectorate of the Department of inspection of the requested documents.
Article 89. [ Initiation of the control of the premium payer] 1. The Control Inspector of the Department shall initiate the control of the payer of the contributions upon presentation of the official identity card and after service of the authorization to carry out the inspection.
1a. Authorisation as referred to in paragraph 1 1, shall include at least:
1) an indication of the legal basis;
2) the designation of the organizational unit of the Plant;
(3) the date and place of issue;
4) the name and surname of the inspection inspector of the Department and the number of his official ID card;
5) the designation of a controlled contributor of premiums;
6) an indication of the date of commencation of the inspection and the expected date of completion
7. the scope of the control concerned;
(8) the signature of the person granting the authorisation, stating the position or function of the person concerned;
9) lecture on the rights and obligations of the controlled contributor of premiums.
2. The date of initiation of an inspection shall be the day of service of the payer's controlled payment of the entitlement to carry out checks.
3. In the absence of the payer of contributions, the audit may be initiated upon presentation of the documents referred to in the paragraph. 1, the person authorised to represent or pursue the payment of contributions. Such acts shall be drawn up and shall be served immediately by the payer of contributions.
4. The present at the time of the control of the payer's contributions, and the person indicated by him, shall have the right to participate in the control activities.
5. The payer of contributions shall be notified of the place and date of carrying out evidence from witness statements or visual inspection, in such a way as to enable him to participate in carrying out this proof, not later than immediately prior to taking those acts.
6. The provision of the paragraph. 5 shall not apply if the factual circumstances justify immediate action and the payer is absent. The absence of the payer shall be recorded in the audit record.
Article 90. [ Control activities carried out at the premium payer's premises] 1. Control activities shall be carried out at the premises of the payer's payer and in the places of his business, as well as in the place of business by third parties in connection with the entrusting of those persons with certain activities on the basis of separate contracts.
2. The Control Inspector of the Department shall be entitled to access and move around the premises of the payer and the places where he is established, on the basis of the documents referred to in art. 89 par. 1, without the need to obtain a permit, and shall not be subject to a personal review provided for in the internal rules of procedure laid down by the contributor
3. The Control Inspector of the Department shall be subject to the provisions on safety and hygiene of the work in force in the field, where he performs the control activities.
4. Control activities may be carried out outside the places specified in the paragraph. 1 in the event of the payer's failure to provide the contributions of the conditions referred to in art. 88 ust. 1 point 3, and in cases where the nature of the action is required.
5. In the cases referred to in paragraph. 4 a contribution payer shall be obliged, at the request of the control officer of the Department, to issue the documents specified by him in the Article. 88 ust. 1 point 1 for the time necessary to carry out the control activities, but not longer than 3 weeks. The activities in this area are carried out in the field organisational unit of the Department. A protocol shall be drawn up from the issue of the documents which shall also be signed by the payer of contributions
6. The plant shall provide the payer with contributions, upon his/her request, access to the issued documents.
Article 91. [ Audit Log] 1. The audit findings shall be described in the audit protocol, which shall include:
1) the territorial designation of the OU;
2) the designation of a controlled contributor of premiums;
(3) the designation of the inspection inspectors of the Assuming Plant;
4. determination of the scope of the inspection
5) the duration of the check, specifying the date of the initiation and the completion of the inspection and with the timing of the day of interruption in the inspection;
(6) a description of the findings made with the legal basis;
7) presentation of evidence;
8) instructing the right to submit objections;
9) the stamp and signature of the inspection inspector of the Plant;
10) information about the entry to the audit book.
2. The Protocol shall be drawn up in duplicate copies, one of which shall be served on the controlled payer of the premiums or of the person authorised to represent or pursue his or her affairs.
3. The payment payer shall have the right within 14 days from the date of receipt of the protocol to submit written objections to his findings, indicating simultaneously the appropriate means of proof.
4. The Control Inspector of the Department is obliged to consider the objections raised and, if necessary, take additional control measures. The method of consideration shall be given in writing to the reservations of the payer.
5. The control protocol shall form the basis for the adoption of the decision in the field and mode referred to in art. 83.
Article 91a. (repealed)
Article 91b. [ Application of provisions of the Act] The provisions of Article 4 87 (1) 1 point 1a, art. 88 ust. 1 pt. 1a and art. 89 par. 5 shall apply mutatis mutandis to:
1) the legal successors and third parties responsible for the debt of the contributor's contributions;
2) persons who have received undue benefits, contributor of premiums or other entities liable for the reimbursement of undue benefits referred to in art. 84, except where the undue benefits are subject to a deduction of the currently paid benefits.
Article 92. [ Exclusion of the control officer from participation in the inspection] 1. The Control Inspector of the Department shall be excluded from participation in the control in the event of a statement of circumstances which may affect impartiality in its proceedings.
2. The Control Inspector of the Department is obliged to keep in secret the information he has obtained in connection with the performance of official duties. The obligation of secrecy shall also be maintained after the establishment of the position of the inspectorate of the Department of Control.
Art. 92a. [ Application of the provisions of the Act on the freedom of economic activity] The provisions of Chapter 5 of the Act of 2 July 2004 shall apply to the control of the payer of an entrepreneur's contribution. about the freedom of economic activity.
Article 93. [ Inspection inspector of the Department] 1. The control officer of the Plant may be an employee of the Plant, who:
1) holds only Polish citizenship and enjoys a full benefit of civil and civil rights;
2) have an impectable opinion and have not been punished for the offence of intentional guilt;
3) has a higher education;
4) he is employed at the head office or in the field organizational unit of the Plant at least two years;
5) has submitted an examination of qualification for the position of the inspection inspector of the Plant with a positive result before the commission appointed by the Chief Inspector of the Plant Control.
2. The Department of Control of the Plant shall be appointed by the Chairman of the Department at the request of the chief control inspector of the Department.
3. In particularly justified cases, the President of the Plant, at the request of the Chief Inspector of the Department of Control, may appoint a person who does not comply with the conditions referred to in the paragraph to the position of the Head of Control of the Department. 1 points 3 and 4.
4. The President of the Department, at the request of the Chief Inspector of the Control of the Plant, cancels the position of the Officer Control Inspector of the person, who:
1) submit a resignation from the post;
2) does not meet the conditions set out in the paragraph. 1 (1) and (2);
3) has lost the physical or mental capacity to work in the occupied position, established by a medical statement;
4) received a negative qualifying assessment, confirmed with a negative reassessment made not earlier than after 3 months and no later than one year after the previous assessment.
5) (repealed)
5. The employees of the Plant authorized to perform the control activities before the entry into force of the Act, who meet the conditions stipulated in the paragraph. In accordance with Article 18 (1), (1), (2) and (4), they retain the power to carry out checks on the payers of contributions if they submit the examination referred to in paragraph 1 during the 18 months. 1 point 5.
Article 94. [ Main inspection officer of the Department] 1. The President of the Company appoints and refers to the Chief Inspector of the Audit Office after consulting the Supervisory Board of the Company.
2. The Chief Inspector of the Control of the Plant and the authorized inspectorate of the Department of Control shall manage the checks of the contributions, and on behalf of the President of the Board supervising them shall be carried out by the Chief Inspector of Control of the Plant.
Article 95. (repealed)
Article 96. [ Information on infringements of social insurance regulations] 1. Chambers and tax offices are obliged to provide information to the Department on the identified cases of infringements of social insurance regulations.
2. The bodies of inspection, review and inspection serving in the governmental administration and local government shall be obliged to make available to the Company, at its request, the results of the inspections carried out by these authorities.
Article 97. [ Delegation] The Council of Ministers, by means of a regulation, will lay down detailed rules and procedures for carrying out checks on the payment of contributions
Chapter 11
Liability for transgressions against the provisions of the Act
Article 98. [ Violation of the Act] 1. Who, as a contributor of contributions or a person obliged to act on behalf of the payer:
1) (lost power)
(1a) does not fulfil the obligation to pay social security contributions within the prescribed period,
2) it does not notify the required Data Act or it reports untrue data either provides untrue explanations in these cases or refuses to grant them,
3) thwart or obstructs the carrying out of the inspection,
(4) do not fulfil the obligation to pay social security benefits and benefits financed from the State budget, or to pay them unduly,
5) does not carry out documentation related to the calculation of premiums and the payment of benefits from social security,
6) do not complete the obligation to send the clearing declarations and the imitation monthly reports within the prescribed period,
6a) (repealed)
7) do not complete the obligation to transmit documents relating to social insurance and health insurance in the form specified in Art. 47a ust. 1 and 2,
shall be punished by the fine up to 5000
2. (lost power)
3. The same penalty shall be subject to the admits of the acts referred to in paragraph. 1 in the payment of contributions or payments from other titles to which the compulsory bet is collected.
Chapter 12
Amendments to existing legislation
Article 99. (bypassed)
Article 100. (bypassed)
Article 101. (bypassed)
Article 102. (bypassed)
Article 103. (bypassed)
Article 104. (bypassed)
Article 105. (bypassed)
Article 106. (bypassed)
Chapter 13
Transitional and final provisions
Article 107. [ Deadline for the registration of social security contributions by the premium payer] 1. Premium payers are obliged to make a registered call to the social security of all persons for whom they are obliged to pay social security contributions as of 31 December 1998. and 1 January 1999, by 31 January 1999 at the latest.
2. The notifications referred to in paragraph 2. 1, they are also required to pay contributions to their own social security contributions as at 31 December 1998. and 1 January 1999, by 31 January 1999 at the latest.
3. The payers of the contributions referred to in the paragraph. 1 and 2, they shall notify the payer of contributions by 31 January 1999 at the latest.
Article 108. [ Deadline for identification of identification] Social security or health insurance payers who do not have, as taxpayers, the tax identification number of the NIP or have not applied for this number, they are obliged to make the identification report, in order to receive the NIP, within one month from the date of entry into force of the Act, in the mode specified in the rules on the rules of records and the identification of taxpayers.
Article 109. [ Countdown of contributions based on existing legislation] Social contributions and allowances and family and nursing allowances due for the period until 31 December 1998 the contribution payments are required to account and pay on the basis of existing provisions.
Article 110. [ Deductions by contributor of contributions] 1. Premium payers will increase the insured referred to in Art. 16 ust. 1, the revenue due from 1 January 1999, recalculating it in such a way that, after deduction of the contributions to the pension and sickness insurance, the sickness insurance scheme is not lower than before the conversion.
2. (repealed)
3. The Minister responsible for social security shall determine, by means of a regulation, the manner in which the revenue referred to in paragraph 1 is to be converted. 1.
4. The Minister responsible for social security shall declare the amount of the lowest remuneration of the employees on the basis of the basis laid down in the Regulation referred to in paragraph 4. 3.
5. Whenever the provisions concerning the establishment of a social benefit fund are referred to as "the average monthly wage in the national economy in the previous year or in the second half of the previous year" or "planned annual measures" intended for personal salaries ' means:
1) the average monthly salary in the national economy in the previous year or the second half year of the previous year,
(2) planned annual appropriations earmarked for the remuneration of personal salaries-less deducted from insured persons ' contributions to pension insurance, disability insurance and sickness insurance contributions.
Article 111. [ Accession to the Open Pension Fund] 1. The breakdown of the contribution referred to in Article 22 par. 3, is compulsory for insured persons born after 31 December 1968.
2. The security referred to in paragraph 2. 1, they are obliged to enter into an agreement with an open pension fund by 30 September 1999. Article Recipe 39 paragraph 2 shall apply mutatis mutandis.
3. The safes born after 31 December 1948, and before 1 January 1969, with the exception of those who retire, may at their request proceed-through the conclusion of the contract-to the chosen open pension fund.
4. The safes referred to in paragraph. 3, may conclude an agreement with an open pension fund by 31 December 1999, subject to the provisions of paragraph 1. 6.
5. Accession by the insured persons referred to in paragraph. 3, to an open pension fund is an irrevocable statement of the will to choose the pension insurance on the basis specified for persons born after 31 December 1968.
6. The term referred to in paragraph 4, shall be deemed to have been retained if the person born during the period referred to in the paragraph has been established. 3 was not subject to the social security obligation in 1999, but entered into an open pension fund within 6 months of the inception of the insurance obligation after 31 December 1999. and on the day of the creation of this obligation, she has not completed 50 years.
7. The entire contribution to the pension insurance of insured persons who did not join the open pension fund shall be transferred to the FUS.
8. The contribution referred to in art. 22 par. 3, is subject to the transfer to an open pension fund, starting from the nearest payment of the pension insurance contributions, made after the receipt by the Department of the open pension fund notification of the conclusion of a membership agreement by the insured person.
9. The contributions of the insured persons referred to in paragraph. 1, shall be subject to the transfer to open pension funds under the conditions laid down in the paragraph. 8, however, in the event that the insured person does not enter into a contract within the period referred to in paragraph. The contribution from the employment contribution in October 1999 to the open pension fund shall be transferred to the open pension fund as soon as the membership of the open pension fund is acquired. Article Recipe 39 paragraph 4 second sentence shall apply mutatis mutandis.
Article 112. [ Start of means of the FRD] 1. The launch of the measures may take place no earlier than in 2009.
2. In the years 2002 and 2003, part of the contribution referred to in Article 4 (2) of Regulation ( 22 par. 4, shall be 0,1% of the basis for the assessment of the pension insurance contributions.
3. Starting from 2004 the part of the contribution referred to in paragraph 2, a yearly increase of 0.05% of the contribution base for the pension insurance contributions.
4. Starting from 2009 the part of the contribution referred to in Article 22 par. 4, shall be 0,35% of the basis for the assessment of the pension insurance contributions.
Article 113. [ The term of office of the existing supervisory boards of the ZUS] The term of office of the existing supervisory boards of the Social Insurance Institution, established on the basis of art. 20 and 21 of the Act referred to in art. 122 (1) 1 point 1, shall cease from the date of appointment of the Supervisory Board of the Works referred to in Art. 75.
Art. 113a. [ Term of office by the former President of ZUS] 1. Until the day of appointment of the President of the Plant, referred to in art. 73, its functions shall be exercised by the President of the Social Insurance Institution set up in accordance with the law referred to in art. 122 (1) 1 point 1.
2. On the day of appointment of the President of the Plant, referred to in art. 73, shall terminate the act of appointment of the President exercising his functions.
Article 113b. [ Termination of the acts of appointment of directors of branches of the Plant] 1. 1 January 1999 they shall lapse the acts of appointment of the directors of the branches.
2. The persons referred to in paragraph. 1, they perform duties until the establishment of the managers of the field organizational units of the Works referred to in art. 67 par. 1 point 2.
Art. 113c. [ ZUS staff recruited on the basis of existing regulations] 1. A party of labour relations of employees employed in the Social Insurance Institution operating on the basis of art. 7 of the Act referred to in art. 122 (1) 1 point 1, and in the units referred to in Article 117 par. 1, becomes Plant, taking into account the mouth. 4 and 5.
2. The employees referred to in paragraph 2. 1, shall not be entitled to the allowance and other cash benefits paid on the basis of the provisions on specific rules for the resolution of labour relations workers on grounds relating to the establishment of work and on the basis of the provisions on the staff of the offices the State, subject to the paragraph. 4 and 5.
3. The establishment by 31 January 1999. notify the staff of the staff employed on the basis of the employment contract and the effects on the labour relations related to the change referred to in paragraph 1. 1 and in Art. 113b par. 1.
4. Within 30 days of the notification provided for in paragraph. 3, a worker employed on the basis of a contract of employment may be without notice, on a seven-day notice, to resolve the employment relationship. The termination of employment in this mode causes the worker to have the effect of the labour law provisions relating to the termination of the employment relationship by the employer on grounds relating to the establishment of the work.
5. Employees employed on the basis of the appointment of the Department until 31 January 1999. will present in writing new working and wage conditions with no lower remuneration than the previous one. Employees within 30 days of the wine shall submit a declaration of acceptance or refusal to accept the proposed conditions. In the event of disagreement of the conditions, the employment relationship to date shall be resolved at the end of the period equal to the period of notice, calculated from the date on which the employee made a declaration of refusal of acceptance of the proposed conditions, or from the date on which he or she was shall make such a statement. The termination of the employment relationship in this mode results in the effects of the provisions of the Act on the employees of the public offices connected with termination of the employment relationship in connection with the liquidation of the office.
6. Until the conclusion of the collective agreement, the rules for remuneration of the employees of the Department and the amount of the funds for remuneration shall be determined by the President of the Department.
Article 114. [ Assets Remaining on the Board of the Company] 1. From the date of entry into force of the Act, the assets remaining in the Order of the Company, constituting the property of the State Treasury, shall become free of charge to the Company.
2. Acquisition from the property ownership of the property within the property referred to in paragraph. 1, states in the form of a decision of the wojewoda.
3. The final decision determining the acquisition of property ownership constitutes the basis of the entry in the perpetual ledger.
4. In respect of the conducted activity specified in the Act, the Department shall not bear the fees of the treasury and litigation.
5. The provisions of the paragraph. 1-4 shall apply mutatis mutandis to immovable property in respect of which the establishment acquired prior to 1 January 1999. the right of perpetual usualor for the Treasury. In this case, the plant acquires the right of use of perpetual land and property situated on those land buildings and structures or other component parts.
Article 115. [ The right to apply for the return of real estate by the Department] 1. The plant is a legal successor operating until 1950. The Social Insurance Institution, social insurers and social insurance funds and is entitled, if this does not violate the perpetual ownership or the right of use of perpetual persons in the book of perpetual ownership or the right of use of perpetual persons third, to apply for the return of immovable property within a given period of ownership of those entities.
2. The plant shall apply for the return of the property, if the property is necessary for the performance of its tasks.
3. To claim that the Department is the legal successor of the owner of the property, within the meaning of the paragraph. 1, and the decision to return to the property plant shall be made by means of an administrative decision issued by the voivoy.
4. The final decision of the voicwater referred to in paragraph 1. 3, forms the basis of the entry in the perpetual ledger.
5. The decision referred to in paragraph. 3, is not required if the only landlord disclosed in the ledger is operating until 1950. Zakład Ubezpieczeń Społecznych (Social Insurance Institution), social insurance company or insurance funds whose legal successor is the establishment, and shall not be disclosed in the perpetual age of the service of perpetual usualers of third parties. The entry into the Perpetual Ledger property shall be entered in its unilateral request.
(6) Applications for the initiation of a proceeding shall be notified by 31 December 2010.
Article 116. [ Liquidation of the FUS acting on the basis of existing regulations] 1. The Social Insurance Fund, established on the basis of the Act referred to in art. 122 (1) 1 point 1, as from 1 January 1999 liquidated, and its cash, receivables and liabilities take over the pension fund extracted from the FUS in accordance with art. 55.
2. The assets and liabilities of the current and investment activities of the Social Insurance Institution, acting on the basis of the Act referred to in the paragraph. 1, they shall become on 1 January 1999. The assets and liabilities of the plant.
3. The pension fund will finance the costs of the plant. Reimbursement of the costs of the pension fund shall take place after the funds referred to in Article have been obtained by the Funds. 55, revenue from social security contributions.
Article 117. (bypassed)
Article 118. (repealed)
Article 118a. (bypassed)
Article 119. (bypassed)
Article 120. (bypassed)
Article 121. (bypassed)
Article 122. [ Repealed provisions] 1. Tracy power:
1) Act of 25 November 1986. about the organisation and financing of social insurance (Dz. U. 1989 r. items 137, of late. zm.);
2. Article 1, art. 8, art. 14 of the Act of 27 September 1973. o Supply pension to creators and their families (Dz. U. 1983 r. items 145, z Late. zm.) [ 5] ;
3. Article 1-5, art. 25-32, art. 34 of the Act of 19 December 1975. about the social insurance of persons performing work on the basis of a agency contract or contract of contract (Dz. U. of 1995 items 333, with late. zm.) [ 6] ;
4. Article 1-4, art. 22-26, art. 28, art. 32 of the Act of 18 December 1976. about social insurance of persons carrying out economic activities and their families (Dz. U. 1989 r. items 250, of late. zm.) [ 7] ;
5) Chapter 8 of the Act of 28 April 1983. o the pension provision of railway workers and their families (Dz. U. Entry 99, of late. zm.) [ 8] ;
6) art. 1-6, art. 27-32, art. 34 of the Act of 17 May 1989. o Social Insurance of Clergy (Dz. U. Entry 156, of late. zm.) [ 9] .
2. Until the adoption of the implementing rules provided for by the Act, the provisions of the implementing acts, issued on the basis of the Act mentioned in the paragraph, shall remain in force 1 point 1, if they are not contrary to the provisions of the Act.
3. Whenever the provisions are:
1) refer to the rules on the organisation and financing of social insurance, social insurance regulations or social insurance regulations of employees-this must be understood by reference to the provisions on the insurance scheme social;
2) specify as the body the competent branch of the Social Insurance Institution or the Office of Foreign Rent-this should be understood by the organizational unit of the Department.
Article 123. [ Application of provisions of the Code of Administrative Procedure] In matters governed by the law, the provisions of the Code of Administrative Procedure shall apply, unless the Act states otherwise.
Article 124. [ The date of application of the provisions for information on the data collected on account] The provisions of Article 4 50 par. 1 in the section on information on the data collected in the account shall be applied from 1 January 2000.
Article 125. (repealed)
Article 126. [ The date of application of the provisions on the hypothetical pension The provisions of Article 4 50 par. 1 in the part concerning a hypothetical pension shall apply from 1 January 2004.
Article 127. [ Entry into force] The Act shall enter into force on 1 January 1999, with the exception of:
1. 24-31, 33, 73 ust. 2, art. 74 par. 1 and 5, art. 75 par. 1, para. 2 points 1, 2, 9 and 10 and the mouth. 3, art. 109, 117 ust. 2-4, art. 119 and 120, which shall enter into force after 14 days from the date of the announcement;
2. Article 108, which shall enter into force on 1 December 1998;
3. Article 39 (1) 1-4, which enters into force on 1 October 1999;
4. Article 15 para. 2, art. 22 par. 1 point 4 and paragraph. 2. which shall enter into force on 1 January 2000;
5) art. 22 par. 4, which shall enter into force on 1 January 2002.
[ 1] Currently: Minister for Culture and National Heritage Protection on the basis of art. 5 pt. 9 and art. 14 of the Act of 4 September 1997. about the departments of government administration (Journal of Laws of 2016 items 543, with late. zm.).
[ 2] Act of 6 February 1997. about universal health insurance (Journal of Laws No. 28, item. 153), which appointed the sickness funds, lost power on the basis of art. 222 of the Act of 23 January 2003. about the general insurance in the National Health Fund (Journal of Laws No. 45, item. 391).
[ 3] It lost its power 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, z Late. zm.), which entered into force on 1 June 2004.
[ 4] Act of 18 July 1974. of a maintenance fund (Journal of Laws of 1991 Nr 45, poz. (200) expired on 1 May 2004. based on art. 71 point 1 of the Act of 28 November 2003. o family benefits (Journal of Laws of 2015 items 114, z Late. zm.).
[ 5] The Act lost power on the basis of art. 61 point 1 of the Act of 30 October 2002. o social insurance in the field of accidents at work and occupational diseases (Dz. U. Nr. 199, pos. 1673), which entered into force on 1 January 2003.
[ 6] The Act lost power on the basis of art. 61 point 3 of the Act of 30 October 2002. o social insurance in the field of accidents at work and occupational diseases (Dz. U. Nr. 199, pos. 1673), which entered into force on 1 January 2003.
[ 7] The Act lost power on the basis of art. 61 point 5 of the Act of 30 October 2002. o social insurance in the field of accidents at work and occupational diseases (Dz. U. Nr. 199, pos. 1673), which entered into force on 1 January 2003.
[ 8] The Act lost power on the basis of art. 195 item 7 of the Act of 17 December 1998. o pensions from the Social Insurance Fund (Dz. U. Nr 162, pos. 1118), which entered into force on 1 January 1999.
[ 9] The Act lost power on the basis of art. 61 point 6 of the Act of 30 October 2002. o social insurance in the field of accidents at work and occupational diseases (Dz. U. Nr. 199, pos. 1673), which entered into force on 1 January 2003.
