Act Of 13 October 1998 On The Social Insurance System

Original Language Title: USTAWA z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych

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Chapter 1 General provisions Article. 1. [types of insurance] social security include: 1) pension insurance;

2) annuities;

3) insurance sickness and maternity benefits, hereinafter referred to as "medical insurance";

4) insurance in respect of accidents at work and occupational diseases, hereinafter referred to as "accident insurance".



Article. 2. the [range] 1. The law specifies: 1) the rules for membership of social insurance;

2) rules for determining the social insurance contributions and their assessment;

3) rules, procedure and deadlines: a) leads to social, b) keep records of the insured and payers of contributions, c) accounting for social insurance contributions and benefits of sickness insurance and accident insurance, d) the payment of social security contributions;

4 rules for insured accounts) and payers of contributions;

5) principle of operation of the social insurance fund, hereinafter referred to as "FUS";

6) Organization, functioning and financing of social insurance, hereinafter referred to as the "Establishment";

7 principles of operation of demographic Reserve Fund), hereinafter referred to as ' FRD ', and rules for the management of this Fund;

8) control to perform tasks from the scope of social security.

2. Types of social security benefits, the conditions for the acquisition of rights and principles and their allocation to determine separate rules.

3. the solvency of social security benefits is guaranteed by the State.



Article. 2A. [the principle of equal treatment] 1. The law stands on the grounds of equal treatment of all insured persons regardless of sex, race, ethnic origin, nationality, marital status and parental status.

2. the principle of equal treatment applies in particular to: 1) the conditions of entry for the system of social security;

2) the obligation to contribute and the calculation of social security contributions;

3) the calculation of benefits;

4) the duration and retention of entitlement to benefits.

3. The insured person, who believes that you have not applied the principle of equal treatment, has the right to claim social security insurance claims before the Court. Provision of art. 83 shall apply mutatis mutandis.



Article. 3. [the social insurance tasks] 1. Social insurance tasks specified by law perform: 1) the social insurance;

2) open pension funds, referred to in the rules on the organisation and functioning of the pension funds, in terms of the collection and the placement of contributions for pension insurance referred to in article 1. 22 paragraph 1. 3 (1) (a). (a);

3) (repealed) 4) payers of contributions.

2. the tasks of determining the right to benefits and the amount and payment of benefits from sickness insurance contributions payers have a right to remuneration. Wage payers of contributions is determined as a percentage of the amount of those benefits. The amount of the interest rate and settlement mode of remuneration shall determine, by regulation, the competent minister of social security. The remaining tasks of social insurance contribution payers are obliged to perform free of charge.

3. The scope of the tasks of the social insurance provided by open pension funds lay down rules on the organisation and functioning of the pension funds.



Article. 4. [Definitions] used in this Act shall mean: 1) insured persons – individuals subject to while one of social security referred to in article 1. 1;

2) the payer contributions: a) the employer-workers and persons taking replacement service and an organizational unit or a natural person being with another person in the legal relationship which justifies the inclusion of that person's social insurance, including being on maternity leave or maternity allowance, with the exception of the persons to whom the maternity allowance paid by the plant, b) an entity paying the social benefits, social benefits and salary rights during the period of use of the mining or during the use of the scholarship on retraining, in relation to people drawing social benefits paid within the period of the leave, people receive welfare allowance shall be paid for the duration of the retraining and the search for new employment, and recipients pay rights during the period of use of the benefits of the mining or during the use of the scholarship on retraining, c) an entity in which the thing is whether working while serving a sentence of imprisonment or detention in relation to the people that it shall carry out, on the basis of a referral to a job, or are subject to social insurance for maternity allowance if the allowance paid by the entity, (d)) the insured person is obliged to pay contributions to the social insurance of their own, e) Office of the Sejm to deputies and members of the European Parliament, referred to in article 1. 1 paragraphs 1 and 2. 1 of the Act of 30 July 2004 to the pay of members of the European Parliament elected in the Republic of Poland (OJ l. 1925, 2006 item 708 and 2009.918), and the Office of the Senate in relation to the senators, f) Cardinal that is not a member of the order or the superior House or monastery in relation to members of their religious orders or, with the consent of the Plant , another Supreme institution diocesan or religious to spiritual covered by that agreement, g) an organizational unit subordinate to the Minister of national defence-in relation to the non-soldiers performing active military service, with the exception of soldiers serving with the candidate, h) (repealed)) (repealed) (j)) (repealed) k) resort social assistance – in relation to the dropouts from employment in connection with the need to exercise direct personal care of long-term or seriously ill family member and not living mother , a father or siblings, l) (repealed) article) emplyment – in relation to people drawing unemployment benefits or a scholarship, ł1) the Centre of social integration – in relation to the recipients to provide integrative, 2.400 £) emplyment – in relation to scholarship beneficiaries on the basis of the provisions on employment promotion and labour market institutions in the period of postgraduate m) Bet – in relation to persons subject to social insurance for maternity allowance or allowance in the amount of the maternity benefit If these allowances shall be paid Bet, and in relation to the persons referred to in article 1. 6a, paragraph 1. 1 and art. 6B ust. 1, n) the paying agent an athletic scholarship-in relation to the recipients of these scholarships, about) the proper minister of public financies and the Director of the Customs Chamber in relation to the Customs officers, p) National School of public administration in relation to the listeners receive a scholarship, r) person non-agricultural activities, in relation to persons cooperating in conducting this activity, s) provincial Labour Office – in relation to the people that employee benefits are financed from the Fund of guaranteed employee benefits, if such benefits are paid by the Office, t) support unit Administrative Committee created by the local government, if settles and pays premiums for insured persons engaged in its schools, kindergartens and other organizational units of education system, on) an entity in which it is carried out, with regard to the service of professional soldiers and officers seconded to perform in it service If the entity pays the salaries, in), Mayor of mayor or mayor-in relation to persons in receipt of attendance or special care allowance, on the basis of the provisions on family benefits, and benefits for the guardian on the basis of the provisions of the set and the payment of allowances for carers, with) an entity which pays the provision of training on termination of employment-in relation to the people, which pays a benefit for) other than the district labour offices guide operators-in relation to the scholarship recipients during training , a traineeship or apprenticeships-:-Government entities and their organizational units, with the exception of the provincial and district labour offices,-Voluntary work Hordes-employment agencies, training institutions, institutions of social dialogue, local partnership institutions, non-governmental organizations working for the development of human resources and the prevention of unemployment, the academic units,-employers ' organizations, trade unions, – agricultural counselling centres, – vocational guidance centres and psychological-using public funds and public national measures on the basis of the specific grant agreement the project or decision referred to in the provisions of the Act of 20 April 2004 on the national development plan (OJ of 2014.1448 and 1856 and from 2015.1240) or of the law of 6 December 2006 on the basis of policy development (OJ from 2016.383), zb) an entity in which the Supervisory Board – in relation to supervisory board members;

3) contributions-social insurance contributions of the persons referred to in paragraph 1;

4) benefits-benefits and rehabilitation benefit from sickness insurance and accident insurance;

5) billing statement-summary information about the premiums payable on the funds, to which contributions gets the permanent establishment of amounts billed in the weight of contributions and amounts due for payment;

6) registered monthly report – information about the person subject to social insurance shall be submitted to the permanent establishment by the payer contributions for a given calendar month;


7) insured account – the account under which the contributions are recorded and information about the course of social insurance of the insured person;

8) invoice account is the account that you are checking in is the amount of contributions and other contributions of the payer that is collected by the company, the amount of paid contributions, balance and other information about the payer contributions;

9) income-income within the meaning of the provisions of the income tax from individuals: employment within the framework of an employment relationship, working under contract, the service, the mandate of the Deputy or Senator, working at the time of imprisonment or detention, unemployment allowance, the provision of inclusive and scholarship paid to unemployed people and a sports scholarship, as well as for the conduct of non-agricultural activities and an agency agreement or contract , as well as for cooperation with this activity or cooperation in the implementation of the agreement and revenues from activities performed personally by people belonging to the composition of the supervisory boards, regardless of how their appointment;

10) revenue from membership in agricultural production cooperatives or cooperative machinery rings – income from work in the cooperative and in respect of the production for agricultural products;

11) open pension fund-the Fund chosen by the insured out of pension funds, referred to in the rules on the organisation and functioning of the pension funds;

12) (repealed) 12a) periodic capital pension-cash benefit referred to in the Act of 21 November 2008 on the capital retirement pensions (OJ of 2014.1097);

12B) (repealed) 13) interbank electronic system – a system of ELIXIR in the National Chamber of Commerce of account S.A.;

14) (repealed) 15) VAT number-the tax identification number allocated in accordance with the provisions of the rules and the identification of taxpayers and payers;

16) bank account – a bank account or the account in the cooperative box office credit unions traders as a Member;

17) the person who has personal custody of the child is a natural person exercising personal custody of the child or of his spouse, or child of the adopted child, for a period of up to 3 years, but not beyond the end of the calendar year in which your child turns 6. year of life, and, in the case of a child who, because of Health confirmed the judgment of disability or disabilities require personal care of that person, for a period of up to 6 years, but not longer than until the child 18. year of life.



Article. 5. [Social Insurance of farmers] 1. Social insurance of farmers, if they are not subject to social security under the Act, shall be governed by separate rules.

2. Not subject to social insurance referred to in the Act of foreign nationals whose stay on the territory of the Republic of Poland is not permanent and who are employed in foreign diplomatic representations, consular offices, missions, special missions or international institutions, unless an international agreement provides otherwise.



Chapter 2 rules for membership of social insurance Art. 6. [the pension scheme compulsory] 1. Mandatory insurance and pensions scheme shall, subject to article 22. 8 and 9, natural persons on the territory of the Republic of Poland are: 1) employees, excluding prosecutors;

2) persons performing tolling;

3 agricultural production cooperative members) and cooperatives of agricultural circles, hereinafter referred to as "members";

4) persons performing work on the basis of an agency agreement or contract or other agreement for the provision of services, to which in accordance with the Civil Code provisions relating to orders, hereinafter referred to as the "providers", and the people with them cooperating, subject to paragraph 2. 4;

5) non-agricultural activities and trainees persons cooperating with them;

6) members and senatorami collection salary and members of the European Parliament, referred to in article 1. 1 paragraphs 1 and 2. 1 of the Act of 30 July 2004 to the pay of members of the European Parliament elected in the Republic of Poland, hereinafter referred to as "members and senatorami";

7) freeloaders athletic scholarship, hereinafter referred to as the "possibility of sports";

7A) collection and scholarship listeners national school public administration;

8) persons performing work for consideration, on the basis of a referral to work, at the time of imprisonment or detention;

9) freeloaders unemployment, service integration or the scholarship during the period of training, internships or apprenticeships adults that have been addressed by the emplyment, hereinafter referred to as "unemployed";

9A) freeloaders scholarship during the period of training, internships or apprenticeships adults that have been addressed by other than emplyment entities to direct training, internship or vocational adult, hereinafter referred to as "freeloaders scholarship";

9B) freeloaders a scholarship on the basis of the provisions on employment promotion and labour market institutions in the period of post-graduate;

10) Ministers;

11) soldiers niezawodowymi with active military service, with the exception of soldiers serving with the candidate;

12) persons held pursuant the replacement service;

13) (repealed) 14) (repealed) 15) (repealed) 16) (repealed) 17) (repealed) 18) (repealed) 18a) Customs officers;

18B) (repealed) 19) people who are on parental leave or maternity collection or allowance in the amount of maternity allowance;

20) freeloaders social benefits paid within the period of the leave and the freeloaders social allowance shall be paid for the duration of the retraining and the search for new employment, as well as salary freeloaders conferred during the use of the mining or during the use of the scholarship on retraining, resulting from separate regulations or collective agreements;

21) freeloaders training benefit paid on termination of employment;

22) members of the supervisory boards of wynagradzanymi in respect of the exercise of this function.

2. subject to the pensions insurance Policies and insurance people leave from employment in connection with the need to exercise direct personal care of long-term or seriously ill family member and not living the mother, father or siblings, for which social welfare centre pays the premium, shall be governed by the provisions on social assistance.

2A. the person levying the attendance, special care allowance or allowance for the guardian of the Mayor, Mayor or city President pays a contribution to the pension scheme from the base of the corresponding to, respectively: 1) provide care or special care allowance available to him under the provisions of family benefits, 2) allowance for guardian exercise under the provisions of the set and the payment of allowances for carers – for the period necessary to obtain the 25-year period of insurance (contributory and non-contributory) subject to article. 87 para. 1B of the Act of 17 December 1998 on pensions and pensions from the social insurance fund (Journal of laws of 2015.748, 1240, 1302 and 1311).

2B. the Mayor, the mayor or President of the city does not pay contributions to the pension scheme for the pickup person attendance, special care allowance or allowance for the guardian, if it is subject to the obligation of social insurance with another title on the basis of the law or on the basis of separate regulations, or are insured on the basis of article. 16 paragraph. 2 section 4 of the Act of 20 December 1990 on social insurance of farmers (Journal of laws of 2016.277).

2 c. Mayor, Mayor or city President, if a person paid attendance, special care allowance or allowance for the guardian, may apply to the social insurance institution for information about insurance and for how long for this person should pay the contribution to the pension scheme.

2D. the payment of contributions to the pension, pension, sickness and accident insurance providers working under a contract that triggers, is governed by the law of 4 February 2011 child care up to the age of 3 years (OJ from 2016. poz. 157).

3. (repealed) 3a. (repealed)

4. Persons referred to in paragraph 1. 1 paragraph 4 are not subject to compulsory insurance and pensions scheme, if they are students of secondary schools, upper secondary schools, secondary schools or students to complete 26 years.

4A. The provisions of paragraph 1. 4 shall not apply to persons providing working under a contract that triggers the specified in the Act referred to in paragraph 1. 2D. 5. (repealed)

6. (repealed) Article. 6a. [Compulsory pension schemes people having personal custody of the child] 1. Mandatory insurance and pensions scheme shall, subject to article 22. 8 and 9, the holders of the personal custody of the child, which in the area of the Republic of Poland are: 1) the people who carry out non-agricultural economic activity for a period of at least 6 months and stopped her conduct or suspend the exercise of economic activities on the basis of article. 14A paragraph 6. 1 d of the Act of 2 July 2004, the freedom of economic activity (Journal of laws of 2015.584, as amended);


2) people who have carried out other than one specified in the provisions of the freedom of economic activity non-agricultural activities referred to in article 1. 8 paragraph 1. 6, for a period of at least 6 months and which have ceased its conduct;

3) providers who performed work on the basis of an agency agreement or contract or other agreement for the provision of services, to which in accordance with the Civil Code shall apply the rules concerning the order, for a period of at least 6 months and who stopped its implementation;

4) cooperating persons referred to in article 1. 8 paragraph 1. 11, for a period of at least 6 months of the persons referred to in paragraphs 1 to 3, and which have ceased this cooperation;

5) persons Ministers, subject to the respect of social insurance for at least 6 months.

2. Condition the conduct of non-agricultural activities, economic activity and cooperation or of being a spiritual person for at least 6 months shall be deemed to be met if the person referred to in paragraph 1. 1, the subject of these titles continuously the pensions insurance and pension system directly before the start of the exercise of the personal care of the child and pay premiums for the insurance.

3. the right to compulsory pension and insurance schemes are entitled to one of the parents, provided that the other parent is not covered by pension and insurance schemes or the insurance referred to in article 3. 6 paragraph 1. 1, point 19 article. 6B. 4. The right to the funding contributions from the State budget, if one of the parents is present on maternity leave, and the other at the same time, satisfies the conditions laid down in paragraph 1. 1, have the person being on maternity leave.

5. The right to compulsory pension and insurance schemes are entitled by the periods referred to in article 1. 4, paragraph 17, and may be used in whole or in no more than 4 parts.



Article. 6B. [Compulsory pension insurance] 1. Mandatory insurance of pensions shall, subject to article 8. 8 and 9, natural persons who in the area of the Republic of Poland are exercising personal custody of the child, and which do not fulfil the conditions for being subject to compulsory insurance and pensions scheme referred to in article 1. 6a. 2. The right to compulsory pension insurance are entitled to one of the parents, provided that the other parent is not covered by the pension or insurance referred to in article 3. 6 paragraph 1. 1, point 19 article. 6a. 3. The right to compulsory pension insurance shall be entitled by 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 scheme on a voluntary basis] the right to voluntary pension insurance coverage and you are entitled to schemes that do not meet the conditions for these non-mandatory.



Article. 8. [characteristics of the entities subject to insurance] 1. An employee is considered person standing in an employment relationship, subject to paragraph 2. 2 and 2a.

2. If the worker complies with the criteria for people cooperating, referred to in paragraph 1. 11 – for the purpose of social security is treated as a collaborator.

2A. For a worker, within the meaning of the Act, shall be deemed to be the person performing work on the basis of an agency agreement, contract or other agreement for the provision of services, to which in accordance with the Civil Code shall apply the rules concerning the order or contract, if the contract concluded with the employer, which remains in the employment relationship, or if such an agreement does the job for an employer , which remains in the employment relationship.

3. the person implementing tolling is considered person employed under a job-processing contract.

4. As a member of the cooperative shall be considered a member of the agricultural production cooperatives, other cooperatives engaged in agricultural production and cooperative of the machinery rings, dealing with agricultural production, operating in accordance with art. 138-178 and article. 180 § 3 of the Act of 16 September 1982-Law cooperative (OJ from 2016, item 21) that performs work for the cooperative on a different basis than the employment relationship or produces for agricultural products in by yourself.

5. On the same footing as a member of a cooperative referred to in paragraph 1. 4, treated other people who do the work in the cooperative or agricultural holding cooperative on a different basis than the employment relationship, non-members and paid according to the rules applying to members of the cooperative, including candidates for Member of a cooperative.

6. the person who conducts non-agricultural activities is considered to: 1) the person who conducts non-agricultural economic activity on the basis of the provisions of the business or other specific provisions;

2) author and artist;

3) the person who conducts the activities in the field of professional services: a) within the meaning of the provisions of a flat income tax of certain revenue achieved by individuals, b) from which the revenues are revenues from economic activity within the meaning of the provisions of the income tax from natural persons;

4) single-shareholder limited liability company and the shareholders of a general partnership, limited partnership or partnership;

5) the person who conducts the public or non-public school, another form of pre-school education, facility or their team, on the basis of the provisions of the education system.

7. the author, referred to in paragraph 1. 6, point 2, shall be deemed to be the person who creates a work in architecture, interior architecture, landscape architecture, urban design, literature, fine arts, music, fine art, audiovisual, choreography and violin making artistic and folk art, which is the subject of copyright law.

8. An artist, referred to in paragraph 1. 6, point 2, shall be deemed to be the person that hire or reward artistic activity in the arts and entertainment, directed by Theatre and music art dance and circus and in the field conducting, vocal coach, instrumentalistyki, fashion, stage design, as well as in the field of audiovisual production directors, script writers, picture and sound operators, editors and stunt.

9. the recognition of creative or artistic activity and fix a date for its launch follows in the form of a Commission decision for Pension Supply Makers, with the Minister competent for Cultural Affairs [1].

10. the competent Minister for Cultural Affairs in consultation with the competent Minister on social security shall appoint, by regulation, the Commission referred to in paragraph 1. 9, and specifically defines its tasks, as well as the composition and mode of operation.

11. the person that works with non-agricultural activities and trainees providers referred to in article 1. 6 paragraph 1. 1, paragraphs 4 and 5, shall be deemed to be own spouse, children, children of the other spouse and adopted children, parents, stepmother and stepfather and adopters, if you remain with them in the common household and cooperate in the conduct of the activity or the performance of the agency contract or contract; This does not apply to people with whom the contract of employment was entered into in order to prepare.

12. the sports be considered the person levying the athletic scholarship, with the exception of the learners or students, if not subject to the pensions insurance and pension system with a different title.

13. the person shall be deemed to own the pastors and members of religious orders of male and female of the Catholic Church, other churches and religious communities, with the exception of students seminaries, novices, postulants and juniorystów, who are under 25. year of life.

14. On a par with employment on the territory of the Republic of Poland shall be deemed employment of citizens of Polish abroad in the Polish diplomatic representations and consular, permanent delegations at the United Nations and other missions or special missions, as well as in other Polish institutions, institutions or companies, unless an international agreement provides otherwise.

15. Per person in respect of the service shall be deemed professional soldiers and officers: 1) the police;

2) internal security agency and foreign intelligence agency;

2A) a central anti-corruption Bureau;

3) the border guard;

4) State fire;

5) the prison service;

6) customs service;

Military Counterintelligence Service and duty 6a) military intelligence;

7) Government Protection Bureau.



Article. 9. [persons covered by compulsory pension and insurance schemes] 1. The persons referred to in art. 6 paragraph 1. 1 paragraphs 1, 3, 10, 18a, 20 and 21, meeting at the same time, the conditions for their mandatory pension and insurance schemes with other titles, are placed under insurance only in respect of an employment relationship, an agency agreement, contract or other agreement for the provision of services, to which in accordance with the Civil Code shall apply the rules concerning the order or contract, if the contract concluded with the employer with which remain in an employment relationship, or if in the context of such agreements perform work for an employer, they remain in an employment relationship, membership in the cooperative, the service, the training benefit, social benefits, social allowance or remuneration of during the use of the mining or during the use of the scholarship on retraining. They can voluntarily, at their request, be covered by pension and insurance schemes for other titles, subject to paragraph 2. 1a.


1a. Insured persons referred to in paragraph 1. 1, which the basis of assessment of contributions to the pension scheme in respect of employment, membership in the cooperative, the service, the training benefit, social benefits, social allowance or salary due during the use of the mining or during the use of the scholarship on retraining in terms for a period of one month is lower than referred to in article 1. 18 paragraph 1. 4 paragraph 5a, are also subject to compulsory insurance pension schemes and pension system from other titles, subject to paragraph 2. 1B and article. 16 paragraph. 10A. 1b. If insured referred to in paragraph 1. 1A, meet at the same time, the conditions for their mandatory pension and insurance schemes with more than one other title, shall apply to paragraph 1 respectively. 2.1 c. The persons referred to in art. 6 paragraph 1. 1 paragraphs 2, 4, 5, 8 and 10, to meet at the same time, the conditions for their mandatory pension and insurance schemes for maternity allowance or allowance in the amount of maternity benefit shall be subject to compulsory insurance and pensions scheme for maternity allowance or allowance in the amount of the maternity allowance. They may, however, voluntarily, at their request, be covered by pension and insurance schemes with the other, all or selected titles.

1 d. the persons referred to in art. 6 paragraph 1. 1 paragraphs 1, 3 and 18a, meeting at the same time, the conditions for their mandatory pension and insurance schemes for maternity allowance or allowance in the amount of maternity benefit shall be subject to compulsory insurance and pensions scheme with both titles.

2. a person satisfying the conditions for compulsory pension and insurance schemes with several titles, referred to in article 1. 6 paragraph 1. 1 point 2, 4 – 6 and 10, is subject to compulsory insurance with this title, which was the earliest. It may, however, voluntarily, at their request, be covered by pension and insurance schemes with the other, all or selected titles or change your title insurance, subject to paragraph 2. 2 c and 7.

2A. The person referred to in art. 6 paragraph 1. 1 paragraph 4, at the same time, non-agricultural activities, is subject to compulsory insurance pension schemes and pension system in respect of that business, if in respect of the agency contract or contract or other agreement for the provision of services, to which in accordance with the Civil Code provisions relating to orders, and cooperation in the implementation of these agreements basis of assessment of contributions to the pension scheme is lower than the lowest contribution base for people engaged in non-agricultural activities referred to in article 1. 18 paragraph 1. 8. It can voluntarily, at their request, be covered by pension and insurance schemes also with title, referred to in article 2. 6 paragraph 1. 1 paragraph 4. The person referred to in art. 6 paragraph 1. 1 paragraph 4, at the same time, non-agricultural activities, for which the correct one is the basis of assessment of contributions to the pension scheme referred to in article 1. 18A, shall be subject to compulsory insurance and pensions scheme with both titles, subject to paragraph 2. 2 c. 2b. The person referred to in art. 6 paragraph 1. 1 point 2, which at the same time, non-agricultural activities, is subject to compulsory insurance pension schemes and insurance in respect of the business, if in respect of the performance of work under contract basis of assessment of contributions to the pension scheme is lower than the lowest contribution base for people engaged in non-agricultural activities referred to in article 1. 18 paragraph 1. 8. It can voluntarily, at their request, be covered by pension and insurance schemes also with title, referred to in article 2. 6 paragraph 1. 1 point 2. The person referred to in art. 6 paragraph 1. 1 point 2, which at the same time, non-agricultural activities, for which the correct one is the basis of assessment of contributions to the pension scheme referred to in article 1. 18A, shall be subject to compulsory insurance and pensions scheme with both titles.

2 c. the person referred to in art. 6 paragraph 1. 1 paragraph 4, which the basis of assessment of contributions to the pension scheme in a given month is less than that referred to in article 1. 18 paragraph 1. 4 paragraph 5a, satisfying the conditions for compulsory pension and insurance schemes with other titles is subject to compulsory insurance pension schemes and pension system from other titles. This rule shall not apply if the total basis of assessment of contributions in respect of the performance of work under a contract referred to in article 1. 6 paragraph 1. 1 paragraph 4, or from other titles reaches the amount referred to in article 1. 18 paragraph 1. 4 paragraph 5a.

3. The person leading several types of non-agricultural activities is covered by mandatory pension and insurance schemes with one of your choice.

4. persons referred to in article 1. 6 paragraph 1. 1 paragraphs 1, 3, 18a and 22, which established the right to a pension or annuity are subject to compulsory insurance pension schemes and pension system.

4A. the persons referred to in article 1. 6 paragraph 1. 1 paragraph 4, having established the right to a pension or annuity are subject to compulsory insurance and pensions scheme, if at the same time do not remain in an employment relationship, subject to paragraph 2. 2 c and 4b.

4B. the persons referred to in paragraph 1. 4A, shall be subject to compulsory insurance and pensions scheme, if an agency agreement, the contract or other agreement for the provision of services, to which in accordance with the Civil Code shall apply the rules concerning the order or agreement, was concluded with the employer, which remain in an employment relationship, or if in the context of such agreements perform work for an employer, they remain in an employment relationship.

4. Self-employed non-agricultural activities referred to in article 1. 8 paragraph 1. 6, paragraph 1, which established the right to a survivor's pension for incapacity for work shall be subject to compulsory insurance and pensions scheme pending the establishment of pension rights.

5. the persons referred to in article 1. 6, not listed in paragraph 1. 4, 4a and 4 c, which established the right to a pension or a survivor's pension shall be subject to the voluntary insurance pension schemes and pension system.

6. the persons referred to in article 1. 6 paragraph 1. 1 paragraph 8, art. 6a, paragraph 1. 1 and art. 6B ust. 1, as well as persons on parental leave are subject to the compulsory insurance scheme and pensions or pensions insurance, respectively, if you do not have an established right to retirement or disability pension and not have other titles which the obligation to social security.

6a. the persons referred to in article 1. 6 paragraph 1. 1 paragraph 9, 9a, 9b, 11 and 12, shall be subject to the pensions insurance and pension system, if you do not have other titles which the obligation to social security.

6B. The employee who combines parental leave from work with the employer providing this holiday on the principles referred to in article 1. 1821e of the labour code, is subject to compulsory insurance pension schemes and pension system, with both titles.

7. to satisfy the conditions for compulsory pension and insurance schemes for conducting non-agricultural economic activities are subject to insurance for this activity.

8. Persons in respect of the service, with the exception of those referred to in article 1. 8 paragraph 1. 15 paragraph 6, meeting at the same time, conditions for being subject to the pensions insurance and insurance of the titles referred to in article 1. 6 paragraph 1. 1 point 2, 4 – 6 and 10, can be voluntarily covered by these insurance at his own request.

9. the members of the Supervisory Board to satisfy the conditions for pension and insurance schemes with other titles are subject to insurance also in respect of an act as a member of the Supervisory Board.



Article. 10. [guarantee of payment of minimum benefits] if the period of voluntary retirement schemes and insurance coverage exceeds 10 years, there is no guarantee the payment of a minimum benefit, if the status of your account of the insured will not be provided.



Article. 11. the [health insurance] 1. Mandatory insurance chorobowemu are subject to the persons listed in the article. 6 paragraph 1. 1 paragraphs 1, 3 and 12.

2. Voluntary insurance of chorobowemu shall be at his own request persons covered by compulsory pension and insurance schemes, listed in the article. 6 paragraph 1. 1 paragraphs 2, 4, 5, 8 and 10.



Article. 12. [accident] 1. Mandatory insurance wypadkowemu are subject to the persons covered by the pensions insurance and pension system.

2. Not subject to wypadkowemu insurance unemployed unemployment benefit or service, members of the European Parliament, referred to in article 1. 1 paragraphs 1 and 2. 1 of the Act of 30 July 2004 to the pay of members of the European Parliament elected in the Republic of Poland, and the persons referred to in art. 6 paragraph 1. 1 paragraphs 2, 11, 19 – 22, art. 6a and article. 7.2a. (repealed)

3. (repealed) Article. 13. [a person subject to pension insurance, disability pension, sickness and accident insurance is mandatory] Compulsory insurance pension schemes, scheme, chorobowemu and wypadkowemu are subject to natural persons in the following periods: 1) employees, from establishing the employment relationship until the termination of that relationship;

2) persons performing tolling and contractors, from falling in the contract as the day of commencement of its implementation to the date of termination or expiration of this agreement;

2A) (repealed) 3) members of the cooperative, from the start of work on behalf of the cooperative until the completion of its implementation;

4) self-employed non-agricultural activities, from the start of the exercise of the activity to cease the activity, with the exception of the period for which the execution of the activity has been suspended pursuant to the provisions of the freedom of economic activity;

5) persons cooperating from day of the start of the cooperation in non-agricultural activity or the performance of the agency contract or contract to the date of termination of this cooperation;


6) deputies and senators, from entitlement to salaries by the loss of this right;

7) grantees of sports, from complying with the conditions referred to in article 1. 8 paragraph 1. 12, until the date of cessation of the fulfilment of these conditions;

8) persons performing work for consideration, on the basis of a referral to work, at the time of imprisonment or detention, from the start of the work until the end of the perform this work;

9) unemployed persons-from the date of acquisition of the right to unemployment benefit, the benefits of the integration or scholarship to lose rights to them;

9A) the persons referred to in article 1. 6 paragraph 1. 1 paragraph 9a – from the date of acquisition of the right to a scholarship to the loss of the right to it;

9B) the persons referred to in article 1. 6 paragraph 1. 1 paragraph 9b – from the date of acquisition of the right to a scholarship to the loss of the right to it;

10) clergy, from adoption to the clerical State to come up with this State, and in the case of students seminaries, novices, postulants and juniorystów-from the age of 25 years;

11) soldiers lay in the active service and persons taking place replacement service-from the date of appointment or referral to this service to the date of release of this service;

12) the persons referred to in article 1. 6 paragraph 1. 1 paragraph 18a-establish a relation to the date of release from service;

13) persons dependent on parental leave or receiving maternity allowance or allowance in the amount of the maternity allowance, from complying with the conditions referred to in article 1. 9. 6, until the date of cessation of the fulfilment of these conditions;

13A) the persons referred to in article 1. 6a, paragraph 1. 1 and art. 6B ust. 1-from the date specified in the statement referred to in article 1. 36 paragraph 1. 15 as the date of the start of the exercise of the personal custody of the child, not earlier than from the date on which the statement was made, until the date indicated in a statement as the date of the completion of the exercise of the personal care of the child;

14) persons referred to in article 1. 6 paragraph 1. 1 paragraph 20-from the date of acquisition of the right to social benefits, social allowance, salary of a period of the provision of the mining or scholarship to retraining by the loss of this right;

15) receive scholarship students National School of public administration, from obtaining the status of a listener to the loss of that status;

16) persons referred to in article 1. 6 paragraph 1. 1 paragraph 21-from the date of acquisition of the right to the provision of training to the loss of this right;

17) members of the supervisory boards, from the appointment of a member of the supervisory board until the date of cessation of the performance of this function.



Article. 14. [the coverage of pension insurance, schemes and leave voluntarily] 1. The coverage of pension insurance on a voluntary basis, schemes and sickness is from the date indicated in the application for the insurance, not earlier than the date on which the application was requested, subject to the provisions of paragraph 2. 1a. 1a. The coverage of medical insurance on a voluntary basis follows from the date indicated in the proposal only if the application for the pension and insurance schemes will be made within the time limit referred to in article 1. 36 paragraph 1. 4.2. Pension schemes and sickness, referred to in paragraph 1. 1, cease: 1) from the date indicated in the request for exemption from these insurance, not earlier than the date on which the application was lodged;

2) from the first day of the calendar month for which not paid within the time limit the contributions payable on insurance for those engaged in non-agricultural activities and people associated with them, and persons referred to in article 1. 7; in justified cases, the company, at the request of the insured, may agree to pay for contributions after the due date, subject to the provisions of paragraph 2. 2A;

3) from the date of termination of the title being subject to this insurance.

2A. In the case referred to in paragraph 1. 2, paragraph 2, if part of the month has been downloaded allowance, sickness insurance is terminated from the day following the date for which this allowance.

3. For the period of payment of contributions is considered also the period collect royalties for the time being unable to work due to illness or detention in connection with an infectious disease and benefits.



Chapter 3 rules for determining the social insurance contributions Article. 15. [contributions to the pension, disability and sickness] 1. The amount of the contributions to the pension, disability and sickness are expressed in the form of interest rate, equal for all insured persons.

2. the percentage of contributions to accident insurance is varied for individual contributors and contributions shall be determined depending on the level of occupational hazards and the effects of these threats.



Article. 16. [Funding contributions to the pension, pension, sickness and accident insurance] 1. Contributions to the pension: 1) employees, 2) people doing work processing, 3) members of the cooperative, 4) contractors, 5) deputies and senators, 6) grantees sports, 7) downloaders scholarship listeners National School of public administration, 8) persons performing work for consideration, on the basis of a referral to work, at the time of imprisonment or detention, 9) persons cooperating with providers, 10) Customs officers, 11) of persons taking replacement service 12) Supervisory Board members – finance from its own resources, in equal parts, insured and paying premiums.

1a. the contributions to the pension recipients to provide training on termination of employment fund from its own resources, in equal parts, insured and paying premiums.

1B. the contributions to the insurance scheme of persons referred to in paragraph 1. 1 and 1a, finance from its own resources, in the amount of 1.5% of the calculation basis for the insured persons and the amount of 6.5% of the calculation basis for contributions.

1 c. Contributions to the pension, disability and accident insurance providers working under a contract that triggers the specified in the Act, referred to in article 1. 6 paragraph 1. 2D, calculated from the base, which is the amount of not more than the amount of the minimum wage determined on the basis of separate regulations, to finance the State budget through the plant.

1 d. contributions to the pension, disability and accident insurance providers working under a contract that triggers the specified in the Act, referred to in article 1. 6 paragraph 1. 2D, calculated from the base which is the amount of the excess of the amount referred to in paragraph 1. 1 c pay payer contributions on the principles set out for contributions for contractors.

2. Contributions to the sickness insurance subject to the ago insurance, referred to in paragraph 1. 1 paragraphs 1 to 4, 8, 9 and 11, and in paragraph 2. 1 c finance in its entirety, with their own resources, they insured.

3. Contributions to accident insurance of persons mentioned in paragraph 1. 1 paragraphs 1 and 3 – 10 people cooperating with people leading non-agricultural activities, the unemployed receive a scholarship, and recipients of Scholarship Fund as a whole, from its own resources, payers of contributions.

4. Contributions to the pension, pension, sickness and accident insurance: 1) for non-agricultural activities, 2) persons referred to in article 1. 7, finance in its entirety, with their own resources, they insured.

5. Contributions to the pension scheme committed by soldiers performing active military service, with the exception of soldiers serving with the candidate, are financed from the State budget of the parts, which have is Minister of national defense.

5a. the contributions to the pension scheme, sickness and accident insurance contributors funded entirely from its own resources the person leading non-agricultural activities.

6. Contributions to the pension scheme by people leave from employment in connection with the need to exercise direct personal care of long-term or seriously ill family member and not living the mother, father or siblings are funding in full social assistance centres.

6a. (repealed) 6b. Contributions to the pension scheme beneficiaries: 1) the provision of care or special care allowance on the basis of the provisions on family benefits, 2) guardian's allowance based on the provisions of the set and the payment of allowances for carers-finances in full Mayor, Mayor or President of the city.

7. (repealed) 7a. (repealed)

8. Contributions to the pension scheme persons on parental leave, the persons referred to in art. 6a, paragraph 1. 1, or recipients maternity allowance or allowance in the amount of the maternity allowance, as well as contributions to the pension insurance of persons referred to in art. 6B ust. 1, finance in full the State budget through the plant.

9. Contributions to the pension scheme of the unemployed finance in full the district labour offices from the Labour Fund.

9A. Contributions to the pension scheme beneficiaries scholarship during the period of training, internships and apprenticeships, operated by parties other than the district labour offices, the Fund as a whole, from its own resources, direct.

9B. Contributions to the pension scheme of the persons referred to in art. 6 paragraph 1. 1 paragraph 9b, finance in full the district labour offices from the Labour Fund.

10. Contributions to the pension, disability and accident insurance of persons referred to in article 1. 6 paragraph 1. 1 paragraph 10 subject to mandatory this insurance, finance: 1) clergy – 20% of the contributions and the Church Fund-in 80% of the contributions;

2) Church Fund-in the amount of 100% of contributions for members of religious orders cloistered contemplative, at times working in mission.


10A. Contributions to the pension scheme of the clergy, referred to in article 1. 9. 1A, is financing the Fund, in accordance with paragraph 1. 10, paragraph 1, in the part of the calculated difference contribution base referred to in article 1. 18 paragraph 1. 4 paragraph 5 and of the calculation basis of contributions to the pension scheme in respect of an employment relationship.

11. sickness insurance contributions, pension scheme by clergy subject to this voluntary insurance fund as a whole, with their own funds, insured.

12. Contributions to the pension scheme of the persons referred to in art. 6 paragraph 1. 1 paragraph 20, to finance the State budget in its entirety.

13. (repealed) 14. (repealed)



Article. 17. [Payers contributions] 1. Contributions to the pension, disability, accident and sickness insurance as referred to in article 1. 16 paragraph. 1 – 3, 5, 6, and 9-12, calculate, calculate and transmit monthly to the plant as a whole paying premiums.

2. Payers of contributions referred to in paragraph 1. 1, calculate the part of the contributions to the pension scheme and health insurance-funded and after deduction of their insured funds to the plant.

2A. the contributions to the pension and disability insurance, referred to in article 1. 16 paragraph. 1 c and 8:1) calculate the payers of contributions;

2) pays off a bet.

3. Contributions to the pension, pension, sickness and accident insurance insured non-quoted in paragraph 1. 1 we calculate and transmit monthly to the plant.



Article. 18. [Income as the basis of assessment of contributions to the insurance] 1. The basis of contribution to the pension scheme of the insured mentioned in article 1. 6 paragraph 1. 1 paragraphs 1-3 and paragraph 18a is the revenue referred to in article 2. 4 paragraph 9 and 10, subject to paragraph 2. 1A and 2, paragraph 1. 4 paragraph 5 and paragraph 1. 12.1a. In the case of insured persons referred to in article 1. 8 paragraph 1. 2A, in the basis of contribution to the pension scheme shall also be revenue of the agency contract, contract or other agreement for the provision of services, to which in accordance with the Civil Code shall apply the rules concerning the order or contract work.

2. the basis of contribution to the pension scheme of the persons referred to in art. 6 paragraph 1. 1 paragraphs 1 to 3, no account shall be taken of the compensation for the time being unable to work due to illness or detention in connection with an infectious disease and benefits.

3. The basis of contribution to the pension scheme providers shall be determined in accordance with paragraph 1. 1, if the agreement of the agency or order or other agreement for the provision of services, to which in accordance with the Civil Code provisions regarding the order, payment for the amount, the amount an hourly or piecework or prowizyjnie.

4. The basis of contribution to the pension scheme 1) deputies and senators, is the amount of salaries, 2) grantees sports-is the amount of the scholarship, 2a) listeners National School of public administration – is the amount of the scholarship, 3) unemployed-is the amount of the allowance, the provision of an inclusive or scholarship, 4) persons referred to in article 1. 6 paragraph 1. 1 paragraph 20-is the amount of social benefits, social allowance or salary of a period of the provision of the mining or scholarship on retraining, 5) committed by soldiers performing active military service, with the exception of soldiers serving with the candidate, is the amount of the minimum wage in force in December of the previous year, determined on the basis of separate provisions, subject to paragraph 2. 9 and 10, and in the case of soldiers serving as part of the National Reserve Force amount of emoluments in respect of this service, 5a) clergy-is the amount of the minimum wage, established on the basis of separate regulations, hereinafter referred to as "the amount of the minimum wage", subject to paragraph 2. 9 and 10, 6) soldiers taking an nadterminową military service-is the amount of salaries, 7) persons referred to in article 1. 6 paragraph 1. 1 paragraph 21-is the amount of training, 8) persons referred to in article 1. 6 paragraph 1. 1 paragraph 9a is the amount of the scholarship, 9) the persons referred to in art. 6 paragraph 1. 1 paragraph 9b – is the amount of the scholarship, 10) the persons referred to in art. 6 paragraph 1. 1 paragraph 22 – income – including the cost and the amount of tax referred to in the provisions of the income tax from natural persons.

4A. The basis of contribution to the pension and disability insurance, referred to in article 1. 6 paragraph 1. 1 paragraph 8, is their salary.

4B. the provision of paragraph 1. 4A shall apply mutatis mutandis to the insured engaged in the time of imprisonment or detention work under an employment relationship.

4. The basis for the contribution for clergy who are insured, referred to in article 1. 9. 1A, is the difference between the amount of the minimum wage and the amount of the calculation basis of contributions to the pension schemes for employment, membership in the cooperative or service.

4 d basis of contribution to the pension and disability insurance, referred to in article 1. 6 paragraph 1. 1, point 12, the cash benefit is determined on the basis of the provisions of the Act of 28 November 2003, the replacement service (Journal of laws of 2014.1027 and 1198 and 2015.1220).

5. The basis of contribution to the pension scheme dropouts from employment in connection with the need to exercise direct personal care of long-term or seriously ill family member and not living the mother, father or siblings is the amount of the income criterion per person in the family established by separate regulations, subject to the provisions of paragraph 2. 9.5a. The basis of contribution to the pension scheme beneficiaries attendance or special care allowance on the basis of the provisions on family benefits is the amount of the provision of care or special care allowance.

5b. The basis of contribution to the pension scheme persons on parental leave and the persons referred to in article 1. 6a, paragraph 1. 1 paragraphs 1-4, is the amount of 60% of the projected average monthly salary was adopted to determine the amount of the annual contribution base restrictions, announced pursuant to art. 19 paragraph. 10 for the calendar year, subject to the provisions of paragraph 2. 14 and 15. Contribution in the new height is from 1 January to 31 December of a given year.

5 c. the basis of contribution to the pension scheme of those carrying out the uaktywniającą agreement as defined in the Act, referred to in article 1. 6 paragraph 1. 2D, is determined by the rules set out for contractors.

5 d. the basis of contribution to the pension scheme of the persons referred to in art. 6a, paragraph 1. 1, paragraph 5, States the amount of the minimum wage.

5E. The basis of contribution to the pension scheme beneficiaries for guardian pursuant to the provisions of the set and the payment of allowances for carers is the amount of the allowance for the guardian.

6. The basis of contribution to the pension scheme beneficiaries maternity allowance or allowance in the amount of the maternity allowance is the amount of this allowance.

7. The basis of contribution to the pension and disability insurance, referred to in article 1. 6 paragraph 1. 1 paragraph 4, and of the insured subject to this voluntary insurance referred to in article 1. 7, is the declared amount, not less than the amount of the minimum wage, subject to paragraph 2. 3, 9 and 10.

8. The basis for the contribution to the pension and disability insurance, referred to in article 1. 6 paragraph 1. 1, paragraph 5, is the declared amount, not less than 60% of the projected average monthly salary was adopted to determine the amount of the annual contribution base restrictions, announced pursuant to art. 19 paragraph. 10 for the calendar year. Contribution in the new height is from 1 January to 31 December of a given year.

9. For the month in which the pension insurance coverage accordingly and schemes or their termination and if they persisted for only a part of a month, the amount of the lowest contribution base decreases proportionally by dividing it by the number of calendar days this month and multiplying by the number of days being subject to insurance.

10. The principle of reducing the lowest contribution base referred to in paragraph 1. 9, shall apply mutatis mutandis in the case of incapacity for work lasting for part of the month, if the insured person meets the conditions for the grant of the allowance.

11. At the request of the insured, referred to in article 1. 6 paragraph 1. 1 paragraph 10, the basis of assessment may be higher than that referred to in paragraph 1. 4 paragraph 5a and paragraph 1. 4. The contribution from the base dimension in a part of the excess amount of the minimum wage fund clergy, Diocesan institutions or religious.

12. On the basis of contribution to the pension, pension, sickness and accident insurance of members of the foreign service does not take into account the expatriation allowance and other benefits to the members of the foreign service performing duties in the facility.

13. (repealed) 14. Basis of assessment of contributions to the pension scheme persons on parental leave may not be higher than the average monthly salary paid for the period of 12 calendar months preceding the parental leave and may not be lower than 75% of the amount of the minimum wage.


15. Basis of assessment of contributions to the pension scheme of the persons referred to in art. 6a, paragraph 1. 1, paragraph 3, may not be more than the average monthly amount which is the basis for the contribution during the period of 6 calendar months prior to the period of exercise of personal care and may not be lower than 75% of the amount of the minimum wage.



Article. 18A. [basis of assessment of contributions to the pension scheme by people doing business] 1. The basis of contribution to the pension and disability insurance, referred to in article 1. 8 paragraph 1. 6 paragraph 1, during the first 24 calendar months from the date of establishment is the declared amount, not less than 30% of the amount of the minimum wage.

2. the provisions of paragraphs 1 and 2. 1 do not apply to persons who: 1) or during the previous 60 calendar months prior to the date of commencement of the establishment carry out non-agricultural activities;

2) perform an economic activity to the former employer, for whom prior to starting up a business in the current or preceding calendar year carried out within the framework of an employment relationship or a cooperative working relationship activities falling within the scope of economic activity.



Article. 18B. [the basis of assessment of contributions to the pension insurance] the basis for the contribution for pension insurance of persons referred to in art. 6B ust. 1, provides 75% of the amount of the minimum wage.



Article. 19. [the basis of assessment of contributions of persons subject to the pensions insurance and rentowemu compulsorily or voluntarily] 1. 1-year basis of assessment of contributions to the pension scheme of the persons referred to in art. 6 and 7, in a given calendar year shall not exceed an amount corresponding to trzydziestokrotności the projected average monthly wage in the national economy for the calendar year referred to in the budget law, the law on interim budget or their projects, if the relevant laws are not enacted, subject to paragraph 1. 2 and 9.

2. If there is no basis, referred to in paragraph 1. 1, for the determination of the average forecast monthly wage in the national economy, the remuneration shall be determined on the basis of the average monthly wage in the third quarter of the previous year.

3. To achieve the amount referred to in paragraph 1. 1 contributions to the pension scheme shall be calculated and passes to the plant from the calculation basis determined in accordance with article 8. 18. From the excess over the amount referred to in paragraph 1. 1, no contributions to the pension scheme.

4. (repealed) 5. Payer contributions shall cease to calculate and provide contributions to the pension scheme after the insured amount of the annual contribution base referred to in paragraph 1. 1, subject to paragraph 2. 6.6. If the payment of contributions to the pension scheme is bound to more than one payer, the insured person is obliged to notify any payers of contributions exceed the amount of the annual contribution base. For the consequences of an erroneous notice causing failure to pay premiums to the pension scheme corresponds to the insured.

6a. The contributions to the pension scheme paid beyond the annual contribution base article 12 shall apply. 24 paragraph. 6a-8. The date of the finding of the unduly paid premiums shall be considered the date of receipt by the Company roll report monthly and accounting Declaration a corrective credit note.

6B. If, as a result of the check amount of the annual contribution base Bet finds premiums from excess over the amount referred to in paragraph 1. 1, shall immediately inform the payers of contributions and insured through the payers of contributions.

7. the period of nieopłacania contributions to the pension scheme due to cross in the course of a calendar year the amount of the annual contribution base 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 on pensions and pensions from the social insurance fund, hereinafter referred to as the "regulations on pensions and pensions from the social insurance fund".

8. the provision of paragraph 1. 7 shall apply mutatis mutandis to persons whose insurance are subject to the pensions and insurance, pursuant to art. 13 and art. 14 paragraph 1. 2 in a given calendar year came to an end after the payment of the contributions from the annual assessment base referred to in paragraph 1. 1.9. The provisions of paragraph 1. 8 does not apply in determining the membership of insurance chorobowemu and wypadkowemu.

10. the competent Minister in charge of social security publish in the official journal of the Republic of Poland "Monitor Polish" to the end of the previous calendar year, by way of notice, the amount of the annual contribution base restrictions referred to in paragraph 1. 1, and adopted to establish the amount of the forecast average earnings.



Article. 20. [the basis of assessment of contributions to the sickness insurance and accident] 1. The basis of contribution to the sickness insurance and accident insurance is the basis of assessment of contributions to the pension insurance and pension insurance, subject to paragraph 2. 2 and paragraphs 1 and 2. 3.2. In determining the calculation basis of contributions to the sickness insurance and accident insurance shall not apply restrictions referred to in article 2. 19 paragraph. 1.3. Basis of assessment of contributions to the sickness insurance of persons who are subject to chorobowemu insurance on a voluntary basis, does not exceed a month 250% of the projected average earnings referred to in art. 19 paragraph. 10.4. The President of the Bet announces the amount of 250% of the projected average earnings, in the form of a communication in the official journal of the Republic of Poland "Monitor Polish", within 7 calendar days from the date of the notice by the Minister responsible for social security, as specified in article 1. 19 paragraph. 10, the amount of the forecast average earnings.



Article. 21. [Delegation] the competent Minister in charge of social security determines, by regulation, detailed rules for determining the calculation basis of contributions, taking account of the limits referred to in article 2. 19 paragraph. 1, and exemption from the contribution base of certain types of income.



Article. 22. [interest rates of contributions] 1. Interest rates of contributions are: 1) 19.52% of the calculation basis-for pension insurance, subject to paragraph 2. 3 and 4;

2) 8.00% of the calculation basis-on annuities;

3) 2.45% of the calculation basis-for sickness insurance;

4) from 0.40% to 8.12% of the calculation basis-for accident insurance.

2. The principle of diversification of interest rate premiums on accident insurance regulations on social insurance by virtue of accidents at work and occupational diseases.

3. in the case of: 1) discharge of contributions to an open pension fund part of the contributions to the pension insurance of: a) 2.92% of the calculation basis of contributions is drained by the permanent establishment to the selected by the insured person of an open Pension Fund, b) 4.38% contribution base is checking in by the sub-account, as referred to in article. 40A, 2) not paying or stop draining contributions to an open pension fund referred to in paragraph 1. 3D, part of the contributions to the pension insurance of 7.3% of the calculation basis of contributions is checking in by the sub-account, as referred to in article. 40A, taking into account article. 111.3a. The plant draws to an open Pension Fund and no checks in the sub-account, as referred to in article. 40A, the contributions referred to in paragraph 1. 3, in the case of notification by the competent authority to establish the pension rights of the insured person to a pension calculated on the basis of the article. 15, or right to increase it on the basis of article. 14:1) of the Act of 10 December 1993 on retirement pension professional soldiers and their families (OJ, 2015.330 and 1830) or 2) of the Act of 18 February 1994 on retirement pension police officers, internal security agency, foreign intelligence agency, the Counterintelligence Services of the military intelligence service, the central anti-corruption Bureau, border guards, Government Protection Bureau, State fire and prison officers and their families (OJ, 2016.708).

3B. (repealed) 3 c. (repealed) 3d. Company ceases to discharge into an open pension fund contributions referred to in paragraph 1. 3 (1) (a). and, from the day following the date of notification by the establishment of an open Pension Fund of the obligation to transfer the funds in the account of a member of the open Pension Fund pension fund FUS in connection with the age of the insured person age lower about 10 years from retirement age, referred to in article 1. 24 of the Act of 17 December 1998 on pensions and pensions from the social insurance fund.

3E. the provision of paragraph 1. 3D shall apply mutatis mutandis to the part of the contributions referred to in paragraph 1. 3 (1) (a). and, payable for the period up to the date referred to in paragraph 1. 3D, paid or identified after that date.

3F. The contribution referred to in paragraph 1. 3E, checks in on the sub-account, as referred to in article. 40A. 3 g. The plant draws to an open Pension Fund and no checks in the sub-account, as referred to in article. 40A, the contributions referred to in paragraph 1. 3, which established the right to a retirement pension or old-age pension partial, referred to in article 1. 26B of the Act of 17 December 1998 on pensions and pensions from the social insurance fund, subject to paragraph 2. 3 h. 3 h. Company checks in on the sub-account, as referred to in article. 40A, the contributions of those who established the right to a periodic retirement pension, or a teachers ' compensation benefits to the bridge.


4. Part of the contributions to the pension insurance in the amount specified in the article. 112 paragraph 1. 2-4 is drained by the establishment to FRD.



Article. 22A. [application for old-age pension partial] 1. In the case of an Assembly by a member of the open pension fund application for partial pension referred to in article 1. 26B of the Act of 17 December 1998 on pensions and pensions from the social insurance fund, if it is determined that the insured person meets the conditions for the grant of the pension, the Company shall notify the open pension fund request and the obligation to provide all the funds in the account in an open Pension Fund pension fund FUS.

2. the amount referred to in paragraph 1. 1, and the amount of zewidencjonowaną on the sub-account, as referred to in article. 40A, checks in on the account of the insured person on the last day of the month preceding the month on which you will be granted a partial pension.

3. the amount of the funds referred to in paragraph 1. 2, increases the amount of contributions to the pension insurance on the basis of the calculation of the amount of the pension to be determined in accordance with article 5. 26 of the Act of 17 December 1998 on pensions and pensions from the social insurance fund, after it is checked in must in the account of the insured person.



Article. 23. [interest on arrears of unpaid within contributions] 1. From unpaid within the contributions are payable by the payer contributions interest for late payment, on the terms and in the amount specified in the law of 29 August 1997 – tax (Journal of laws of 2015.613, as amended).

1a. Interest on arrears does not charge if their height not exceeding 6.60 zł.

2. interest on arrears shall be Collected and charged prolongacyjna from contributions referred to in article 1. 22 paragraph 1. 3, are in proportion to the amount of contributions, discharged into the open Pension Fund and recorded on the sub-account, as referred to in article. 40A. 3. (repealed)

4. The provisions of paragraphs 2 and 3. 1 and 2 shall not apply to contributions from the Fund of guaranteed employee benefits.



Article. 24. [additional fee for unpaid premiums within] 1. (has power) 1a. In the event of non payment of premiums or their knock-down the height of the Company can impose the payer contributions an additional fee to the amount of 100% of the unpaid contributions. A decision on the assessment of additional charges, shall be subject to appeal to the Court in accordance with the principles referred to in article 1. 83.1b. In relation to the payer of the contributions which is a natural person, convicted by a final judgment for failure to pay premiums or pay for them in the knock-down amount, an additional fee for the same Act does not apply.

1 c in the event of the opening of proceedings in case of offence for non contributions or pay for them appears on the height of the proceedings for the imposition of an additional fee payer contributions in respect of an individual for the same Act there shall be initiated and instituted freezes until the end of the proceedings in case of offence.

1 d. If a final conviction of the payer who is a natural person for the offence consisting of nieopłaceniu contributions or pay them in debased coins: 1) initiated proceedings for the imposition of an additional fee for the same Act redeems with the Office;

2) decision procedures for additional fees for the same Act is repealed, and collected the fee returns immediately, with interest, in the amount and under the terms of the provisions of civil law from the date of download of an additional fee.

2. Premiums and interest on late payment, enforcement costs, the costs of notice and additional fee, hereinafter referred to as "receivables for contributions", unpaid within the time limit, shall be subject to recovery in the provisions of the enforcement proceedings in administration or judicial enforcement.

3. (repealed) 4. Contributions receivable are barred after 5 years from the date on which it became due, subject to the provisions of paragraph 2. 5-6.

5. There are barred contributions receivable secured by mortgage or lien, however, after the expiry of the limitation period these claims can be enforced only with the subject of the mortgage or lien to the amount of the outstanding fees and default interest calculated until the limitation period.

5a. The limitation period does not begin, and started shall be suspended from the date of the agreement referred to in article 1. 29. 1A, until the time limit for payment of deferred contributions receivable or the last instalment.

5b. The limitation period shall be suspended from the date of the first steps to enforce the contributions receivable, the debtor has been informed, by the end of the enforcement proceedings.

5 c. limitation period terminates the bankruptcy. After the interruption of the limitation period shall start running again from the day following the date when the provisions of the completion of the insolvency proceedings or discontinue.

5 d. Statute of contributions receivable arising from the decision of a third party liability or legal successor after the expiry of 5 years from the end of the calendar year in which the decision was adopted.

5E. The limitation period be suspended, if the decision is dependent on the outcome of the preliminary issues by another authority or a court. Suspension of the limitation period continues to this day, in which the decision of another body has become final or the decision of the Court has become final, not longer than 2 years.

5F. Where by decision establishing the obligation to be subject to social insurance contribution basis or the obligation to pay contributions to the insurance, the period of limitation shall be suspended from the date of the opening of proceedings to the day on which the decision became final.

6. The limitation period referred to in paragraph 1. 4, shall be suspended from the date of the testator's death to the date when the provisions of a court finding of acquisition of inheritance or of registration credentials Act inheritance, not longer than until the date on which it's been 2 years since the death of the testator.

6a. Amounts unduly paid contributions subject to passing by the establishment of the Office on account of outstanding or ongoing contributions, and in the absence thereof – against future contributions, unless the payer contributions submits an application for refund of contributions, subject to paragraph 2. 6 c, 8, and 8 d.

6B. the undertaking shall notify the payer of the contributions the amount unduly paid premiums, which in accordance with paragraph 1. 6a can be returned, unless they do not exceed the cost of the strike in enforcement proceedings.

6 c. when satisfied that the contributions have been unduly paid, payer contributions may request their return.

6 d. Unduly paid contributions be returned within 30 days from the date of receipt of the application referred to in paragraph 1. 6 c. 6e. If unduly paid contributions will be returned within the time limit referred to in paragraph 1. 6 d, shall be subject to the interest rate in the amount equal to interest on late payments levied on tax arrears, from the date of submission of the application referred to in paragraph 1. 6 c. 6f. In the absence of the payer contributions or his successor in title shall notify the Undertaking of the insured the amount unduly paid premiums in part sfinansowanej by the insured person and on his request to return unduly paid premiums. The provisions of paragraph 1. 6 c – 6e shall apply mutatis mutandis.

6 g. Amounts unduly paid contributions are barred after the expiry of 5 years from the date of: 1) the receipt of the notification referred to in paragraph 1. 6B;

2) contributions, in the absence of the notice referred to in paragraph 1. 6B. 6 h. The limitation period referred to in paragraph 1. 6 g, shall be suspended: 1) in the case of the issue by the Company of the decision on the unduly paid contributions, from the initiation of the proceeding on the date on which the decision became final;

2) If a decision on unduly paid premiums is dependent on the outcome of the preliminary issues by another authority or court-to the day on which the decision of another body has become final or the decision of the Court has become final, not longer, however, than for a period of 2 years;

3) from the death of the testator until the date when the provisions of a court finding of acquisition of inheritance or of registration credentials Act inheritance, not longer than until the date on which it's been 2 years since the death of the testator;

4) in the case of release by a decision finding no obligation to be subject to social insurance or decreasing basis contribution to these insurance from the date of the initiation of the proceeding on the date on which the decision became final.

7. (has power) 8. Unduly paid contribution deducted to an open pension fund shall be reimbursed in the amount of the nominal value of the contributions.

8A. (repealed) 8aa. The provision of paragraph 1. 8 also apply to zewidencjonowanych on the sub-account, as referred to in article. 40A: 1) contributions;

2) amounts of funds provided by open pension fund referred to in article 1. 40 c paragraph 1. 2.8b. (repealed) 8 c. (repealed) 8 d. Where as a result of an error, the institution that supports the deposit contributions unduly paid premiums have been financed from the resources of the institution, the amount unduly paid is returned.

8e. If the nominal value of the contributions referred to in paragraph 1. 8, is: 1) higher than the amounts unduly received contributions that open pension fund is obliged to return to the plant on the basis of the rules on the organisation and functioning of the pension funds – the difference is financed from the Pension Fund, the extracted under the social insurance fund;

2) lower than the amounts unduly received contributions that open pension fund is obliged to return to the plant on the basis of the rules on the organisation and functioning of the pension funds – the difference is the income of the Pension Fund, the extracted under the social insurance fund.


9. Interest on late payment, enforcement costs, and the additional fee shall be financed wholly from its own resources by the payer.



Article. 25. (repealed) Article. 26. [contributions receivable as a basis for entry to the mortgage] 1. Company has the right to request for a land register for the real estate of the debtor's arrears fee contributions receivable when the debtor is State non-budgetary unit OU.

2. Issued by Company documents stating the existence of contributions receivable and its height are the basis for the entry of a mortgage in the land register real estate which is the property of the principal. If the property does not have a land register, security is made by submitting these documents to the collection of documents.

3. in order to secure the contributions receivable to the permanent establishment shall be entitled to mortgage the compulsory all real estate of the debtor, taking into account paragraph 3. 3A and 3b. The basis for the establishment of a mortgage squeeze is delivered the decision determining the amount of contributions receivable, the liability of a third party or legal successor liability.

3A. The subject of the mortgage squeeze may be: 1) the fractional part of the real estate, if it represents the share of the debtor;

2) the property which is the subject of the ownership of the total debtor and his or her spouse;

3) the property which is the subject of the ownership of the total shareholders ' civil partnership or the fractional part of the real estate which is the participation of partners partnership-where the debtor is a company.

3B. The subject of the mortgage squeeze may also: 1) perpetual use with buildings and devices on your ground owned by the user a perpetual or participate in this almost;

2) cooperative ownership right to the premises, or part of this almost;

3) a debt secured by a mortgage;

4) ship or ship under construction entered in the register book.

3 c. mortgages forced referred to in paragraph 1. 3A and 3b shall apply mutatis mutandis the provisions of the mortgage on the property.

4. for a mortgage referred to in paragraph 1. 3-3 c, taking into account paragraph 3. 5, shall apply mutatis mutandis the provisions of the Act-tax on mortgages.

5. at the request of the establishment or the head of the field, which is the enforcement authority at the establishment unit, the debtor is obliged to disclose your real estate and property rights, which may be the subject of a mortgage lien forced, if the evidence gathered in the investigation, it appears that contributions receivable may be unpaid.

5a. the Determination referred to in paragraph 1. 5, shall be made in the form of a statement deposited under pain of criminal liability for false testimony. Before Undertaking representations or field Manager organizational unit which is at the same time, the enforcement authority is obliged to inform the debtor about the criminal liability for false testimony.

6. Request determination referred to in paragraph 1. 5, shall also apply to: 1) the spouse, legal successors and third parties responsible for the debts of the payer;

2) people who took undue benefits, payers of contributions or other obliged entities to the surrendering of referred to in article 1. 84, except in the case where the undue benefit shall be subject to deduction from the date paid.

7. Meeting with the subject of mortgage is forced in the provisions of the enforcement proceedings in administration, unless the subject matter of a mortgage is judicial execution by the enforcement authority.



Article. 27. [Protection statutory law pledge contributions receivable] 1. Contributions receivable are secured by a statutory lien law for all owned by the debtor and which are co-owned by the total of the debtor and his spouse things moving and transferable property rights.

2. The lien referred to in paragraph 1. 1, shall apply mutatis mutandis the provisions of the Act-tax on tax liens.

2A. the Deposit referred to in paragraph 1. 1, shall be entered in the register of pledges the Government carried out on the basis of article. 43 the Act-tax.

3. Extract from the register of pledges, as referred to in article. 46 section 1 of the Act-tax, issued at the request of the Establishment free of charge.



Article. 28. [remission contributions] 1. Contributions receivable may be redeemed in whole or in part by the establishment, taking into account paragraph 3. 2-4.

2. Contributions receivable can be redeemed only in the case of their total trade, subject to the provisions of paragraph 2. 3A. 3. The total declared irrecoverable, referred to in paragraph 1. 2, occurs when: 1) the debtor died without leaving any property or left movable property subject to execution on the basis of separate provisions or left behind everyday objects, whose total value does not exceed the amount which is three times the average wage and at the same time, there are no successors, and it is not possible to transfer the liability to third parties;

2) the Court dismissed the application for a declaration of bankruptcy of the debtor or insolvency proceedings dismissed for reasons referred to in article 1. 13 and art. 361 paragraph 1 of the law of 28 February 2003-insolvency law (Journal of laws of 2015.233, 978, 1166, 1259 and 1844 and from 2016.615);

3) there has been a cessation of business, while lack of assets, from which you can enforce the receivables, spouse, legal successors, the possibility of transferring liability to third parties within the meaning of the provisions of the Act of 29 August 1997-tax;

4) there was no satisfaction in the completion of the winding-up proceedings;

4A) the amount of unpaid contributions does not exceed the amount of the cost of the strike in the enforcement proceedings;

4B) did not meet in umorzonym insolvency proceedings;

5) head of the tax authority or judicial officer found no assets from which to lead enforcement;

6) it is clear that enforcement does not get amounts of enforcement expenses.

3A. the social insurance contributions receivable insured persons who are at the same time, these contributions payers of insurance may be in justified cases redeemed despite the absence of their total trade.

3B. the competent Minister in charge of social security shall determine, by regulation, detailed rules for the relief referred to in paragraph 1. 3A, taking into account the reasons justifying the remission of, taking into account the important interests of the person liable for payment of the contributions receivable and the status of the finances of social security.

4. waiver of premiums also waiver of interest for late payment, reminder costs and additional fees.

5. In the case referred to in paragraph 1. 3, paragraph 1, the decision to umarzającą contributions receivable is left in the case file.

6. The provisions of paragraph 1. 3 paragraph 4b does not apply to contributions in part financed by the insured person, unless it is at the same time, payer contributions.



Article. 29. [deferment of payment contributions receivable] 1. For economic reasons or other reasons worthy of consideration of the Company may, at the request of the debtor to defer payment term contributions receivable and spread the claim, having regard to the possibility of the debtor's payment and social security finances.

1a. Deferred contributions receivable payments and distribution of royalties on installment follows in the form of the contract.

2. From contributions, which is deployed, no interest on arrears from the day following the day of receipt of the application for these reductions.

3. If the debtor does not repay within the time limit set by the Company, the remaining amount becomes immediately payable, together with interest for late payment calculated on the principles set out in the Act-tax.

4. In the cases referred to in paragraph 1. 1, the Company shall establish a fee prolongacyjną on the principles and in the amount provided for in the Act-tax for taxes which are revenue of the State budget.



Article. 30. [exclusion of application of the provisions of the Act] to contributions financed by the insured non-payers of contributions does not apply. 28. Article. 31. [the application of the provisions of the tax code] For contributions receivable shall apply mutatis mutandis: art. 12. 26, art. 29 § 1 and 2, article. 33, art. 33A. 33B, art. 38A, art. 51 section 1, art. 55. 59 § 1 paragraphs 1, 3, 4, 8, and 9, art. 60 § 1, article. 61 § 1, article. 62 section 1, 3 and 5, art. 62B § 1 paragraph 2 and paragraph 3, article. 72 § 1 paragraphs 1 and 4 and § 2, art. 73 § 1 paragraphs 1 and 5, art. 77B § 1 and 2, article. 91, art. 93, art. 93A-93c, art. 93e, art. 94, art. 97 section 1, art. 98 section 1 and 2, points 1, 2, 5 and 7, art. 100. 101. 105 section 1 and 2, article. 106 § 1 and 2, article. 107 § 1, 1a, § 2, paragraph 2 and 4 and § 3, article. 108 section 1, 3 and 4, art. 109 section 1 of article 81(1). 29, art. 109 § 2 para 1, art. 110 § 1, § 2, paragraph 2, § 3, article. 111 § 1-4 and § 5 para 1, art. 112 § 1-5, art. 112b, art. 112 c, art. 113. 114. 115 – 117, art. 118. 119 of the Act of 29 August 1997 – tax.



Article. 32. [the correct application of the provisions concerning social security contributions] For contributions to the Labour Fund, the Fund of guaranteed employee benefits fund and the bridging Pensions and health insurance for: their collection, enforcement, the calculation of interest on arrears and the additional fee, penalty provisions, making the security on all real estate, separate satisfaction and transferable rights of the debtor, third party liability and the heirs and the application of reductions and cancellations shall apply mutatis mutandis the provisions concerning social security contributions.



Chapter 4 of the Application for insurance, keeping accounts and records and the principles of the settlement of premiums and benefits


Article. 33. [Business] 1. The undertaking is: 1) insured accounts, each of which is marked with a SOCIAL SECURITY number;

2) account payers contributions marked with Tin, and, in the case when the payer contributions does not have a tax ID number, until it get-the number of the national register of official entities of the national economy NUMBER, and, if not also has this number-SOCIAL SECURITY number, or a series and number of the identity card or passport;

3) a central register of insured persons;

4) a central register of Payers of contributions;

5) a central register of the members of the Open pension funds;

6) (repealed) 7) other records necessary to carry out the tasks set out under separate regulations.

1a. (repealed) 2. If the insured person referred to in paragraph 1. 1 paragraph 1, does not have a social security number, do not provide it or the number raises questions as to its correctness, the account of the insured person is Tin, and, if not also has this number-series and number of the identity card or passport.

3. (repealed) 4. Company is entitled to free use of: 1) of the SOCIAL SECURITY register;

2) data collected in the central register of Entities-the national records of Taxpayers under the conditions laid down in the provisions of the rules and the identification of taxpayers and payers;

3) data collected in the national official registry of entities of the national economy (REGON), led by the President of the Central Statistical Office.

5. The specific scope of the data contained in the records referred to in paragraph 1. 1 paragraphs 3 to 7, shall determine, by regulation, the competent minister of social security, taking into account also the data on the profession performed by the insured persons engaged under special conditions or specific character.



Article. 34. [access to information collected by Company] 1. The plant provides the reliability and completeness of the information collected on insured accounts and the accounts of the payers of contributions in a manner regulated by this Act.

2. The information contained in your account of the insured person and the payer's account of contributions in electronic form that passed were in the form of a written document or electronic, are means of proof in administrative and judicial proceedings from the scope of social security.

3. for information on insured accounts and account payers of contributions and the data source underlying the records in those accounts, the provisions on the protection of personal data.

4. use of personal information and other information collected on insured accounts is permissible only in the cases specified in the Act.

5. the undertaking and open pension fund are obliged to mutual sharing of personal data registered in the register referred to in article 1. 33 para. 1, paragraph 5.

6. the undertaking, at the request of the payer of the contributions, the correctness of the indicated by the payer's contributions to the pension and disability insurance, referred to in article 1. 9. 2 c. If, as a result of checking the amount of the monthly contribution base Bet finds incorrect showing contributions, shall immediately inform the payer contributions and insured via the payer's contributions. If the payment of contributions to the pension scheme is bound to more than one payer contribution, the contribution is paid by each payer, unless the insured person shall submit the documents to the payer, which shows no contributions.



Article. 35. [the data contained in documents related to the social security] 1. In all documents related to the social insurance, including clearance and payment of contributions and the granting and payment of benefits referred to separate provisions, should be administered: 1) in the case of insured persons-social security number, and if the insured person has not been given social security number-series and number of the identity card or passport, without prejudice to paragraph 2. 1A;

2) in the case of payers of contributions-NIP and REGON numbers, and if the payer contributions has not been given these numbers, or one of them is a social security number or number ID card or passport.

1a. In registered monthly reports, referred to in article 1. 41, you must provide a social security number, and if the insured person has not been given that number-series and number of the identity card or passport.

2. (repealed) 3. (repealed)



Article. 36. [application to the social insurance compulsory] 1. Each person covered by mandatory pension and insurance schemes be notified to social security.

2. notification obligation to social persons referred to in article 1. 6 paragraph 1. 1 paragraph 1 – 4, 6 – 9b, 11, 12, 18a-22, paragraphs 1 and 2. 2, 2a and 2d, clerics who are members of religious orders or monasteries and collaborators, referred to in article 1. 8 paragraph 1. 11, belongs to the payer.

2A. Person on parental leave shall inform the payer of the contributions on a right to a pension or a survivor's pension or social insurance enforceability otherwise than being on maternity leave.

2B. the application to the social insurance of the persons referred to in art. 6a, paragraph 1. 1 and art. 6B ust. 1, and unregistering of the insurance, in the event of cessation of the conditions justifying the payment of contributions, to the plant. These individuals are required to submit: 1) condensed copy of the child's birth;

2) a statement referred to in paragraph 1. 15;

3) decision on disability or disability, in the case of a child of such a decision.

3. notification obligation to social security of the persons referred to in art. 6 paragraph 1. 1 point 5 and 10, subject to paragraph 2. 2, belongs to those people.

4. the Notifications referred to in paragraph 1. 2 and 3, shall be made within 7 days from the date of the liability insurance, subject to paragraphs 2 and 3. 4A, 5, 5a, and 9a.

4A. the Notifications referred to in paragraph 1. 3, creators and artists shall within 7 days from the date of receipt of a decision of the Commission for the pension Supply makers of fixing the date of commencement of the pursuit of creative or artistic.

5. persons who are placed under social insurance on a voluntary basis, report the application for their insurance in the period by not selected. The provisions of paragraph 1. 2 and 3 shall apply mutatis mutandis.

5a. staff referred to in article 1. 18 paragraph 1. 12, submitted to social security not later than within the settlement and payment of contributions per month, in which was established the obligation to social security.

6. (repealed) 7. The veracity of the data contained in the Declaration to the social person reported shall confirm by hand signed, with the exception of those referred to in article 1. 6 paragraph 1. 1 paragraph 19.

8. in the case of a transfer to a facility leads to social security in the form of an electronic document, reporting in the form of a written record of the handwritten signature of the person reported the payer stores for a period of 5 years.

9. social security declarations according to the established pattern, subject to paragraphs 2 and 3. 9A, or in the form of electronic document within the meaning of the provisions of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks (Journal of laws of 2014.1114 and 2016.352) software, referred to in article 2. 47A paragraph. 1, or in the form of a printout from this software shall be made in the organizational unit of the plant. On the basis of the first notification to social security account is assumed, as referred to in article. 33 para. 1 point 1.

9A. Notification insurance of the persons referred to in art. 6 paragraph 1. 1 paragraph 19, shall be made by demonstrating the insured in a personal monthly report.

10. A request to social security include, in particular, the following details of the person reported: the data referred to in article 1. 35 paragraph 1. 1 paragraph 1, first and second last name, first name, date of birth, maiden name, nationality and gender, title insurance, disability, having established his right to a pension or a survivor's pension, the address of permanent residence and address, if different from the address of permanent residence, mailing address, if different from the address of permanent residence and address of residence.

11. any person against whom expired the title to social insurance, shall be subject to deregistration of the insurance. Notification of deregistration payer contributions shall be submitted within 7 days from the date of this fact, subject to paragraphs 2 and 3. 12 and 14. The provisions of paragraph 1. 2, 3 and 9 shall apply mutatis mutandis.

12. in the case of employees referred to in paragraph 1. 5A, unregister the payer contributions is obliged to submit within 30 days from the date of termination of the employment relationship.

13. Any change in relation to the data indicated in the notifications referred to in paragraph 1. 10-12, payer contributions shall notify the Company within 7 days from the occurrence of the changes, irregularities on their own or receipt of the notice of determination of irregularities by the establishment.

14. Changes in relation to the data indicated in the notification referred to in paragraph 1. 10, relating to the insurance and types of insurance and the terms of their creation, the payer contributions shall notify the Company by submitting a notification of deregistration and notification to social security that contains valid data.

15. the persons referred to in article 1. 6a, paragraph 1. 1 and art. 6B ust. 1, submit a statement of intent to join the pensions insurance and pension system or pensions insurance, which includes: 1) the name of the person who has personal custody of the child and her social security number, and if not given social security number-series and number of the identity card or passport;

2) the place of residence;

3) the day of commencement of the exercise of the personal care of the child;

4) end day exercise personal care of the child;


5) name and surname of the child and the date of his birth;

6) about the last period of insurance;

7) information about using or not by the other parent with the powers referred to in article 1. 6 paragraph 1. 1, point 19 article. 6a, paragraph 1. 1 or article. 6B ust. 1.16. The person referred to in art. 6a, paragraph 1. 1 and art. 6B ust. 1, is obliged to notify the Company of any changes in relation to the data indicated in the statement referred to in paragraph 1. 15, within 7 days from the date of these changes.



Article. 36A. [Application to social voluntary] 1. Pension insurance scheme during the period of suspension of establishment referred to in article 2. 14A paragraph 6. 1-1b of the Act of 2 July 2004, the freedom of economic activity, by persons carrying out non-agricultural economic activities is voluntary. Entrepreneur during the period of suspension of establishment does not pay health insurance and accident insurance.

2. the suspension of establishment causes the termination of the obligation to social security from the day on which the suspension of the establishment, to the day preceding the day of the resumption of the exercise of economic activities.

3. the period of suspension of establishment entrepreneur who is the payer contributions exclusively for itself does not have the obligation to declare the settlement and payment of social security contributions provided for in the Act.

4. Resumption of the establishment does not require a rethrow to insurance.



Article. 36B. [Application to social and unregister or change the data shown in the Declaration made by the entrepreneur] 1. The persons referred to in art. 6 paragraph 1. 1, paragraph 5, which is a business within the meaning of the freedom of economic activity on the basis of these provisions may make declarations referred to in article 1. 36 paragraph 1. 1 and 11, or changes to the data shown in these reports, with the exception of the changes to the data referred to in article 1. 36 paragraph 1. 14.2. For the day of the declarations referred to in article 1. 36 paragraph 1. 1 and 11, or changes to the data shown in these reports shall be considered the date of submission of the application for entry in the central registration and information on economic activity along with the request to make these applications or changes to the data shown in the reports on the basis of the provisions of the freedom of economic activity.



Article. 37. [transfer of a copy of the permission to engage in non-agricultural activities] 1. (repealed)

2. the authorities competent to issue permissions on non-agricultural activities referred to in article 1. 8 paragraph 1. 6, shall communicate to the organizational unit of the plant a copy of the permissions granted for individuals and organizational units without legal personality as well as a copy of a decision withdrawing these permissions, if they do not have the obligation to obtain entry to the national official registry of entities of the national economy (REGON).



Article. 38. [social insurance obligation dispute] 1. In the event of a dispute concerning the obligation to social security Insurance Company shall issue a decision to the person concerned and the payer contributions.

2. not later than within 7 days from when the decision referred to in paragraph 1. 1, payer contributions shall pass to Plant documents related to social insurance as defined in the Act for the period covered by the decision.



Article. 39. [Agreement with an open Pension Fund] 1. Not later than 3 months from the date of the obligation referred to in article 2. 36 paragraph 1. 4, the insured person may enter into an agreement with an open pension fund.

1a. Company pays to the selected by the insured person of an open pension fund contribution referred to in article 1. 22 paragraph 1. 3 (1) (a). and, starting from the contributions paid for the month in which the Company has from the open pension fund notice of conclusion of the contract.

1B. the undertaking shall inform the insured person that does not contract with an open Pension Fund, to submit a written statement of property relations existing between him and his spouse, and that may indicate the persons authorized to receive funds after his death. Provision of art. 82 of the Act of 28 August 1997 on the Organization and functioning of the pension funds (OJ from 2016.291 and 615) shall apply mutatis mutandis.

1 c. the competent Minister of social security shall determine, by regulation, the pattern of the statements referred to in paragraph 1. 1B, taking into account the need to ensure the protection of the interests of insured persons and the completeness of the claim.

2. (repealed) 2a. (repealed)

3. (repealed) 4. (repealed)

5. (repealed) Article. 39A. [Declaration on the transfer of contributions to an open Pension Fund and checked in must for the OBR] 1. Starting in 2016, every four years, in the period from 1 April to 31 July, a member of the open pension fund or the person to whom the Company checks in a contribution on the sub-account, as referred to in article. 40A, in accordance with article 5. 22 paragraph 1. 3, paragraph 2, may submit to the Establishment in writing or in the form of electronic document authenticated using a qualified certificate, within the meaning of article 3. 3 section 12 of the Act of 18 September 2001 on electronic signatures (OJ of 2013.262, with 2014.1662 and 2015.1893), profile trusted ePUAP, within the meaning of article. 3 section 14 of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks, or other technologies to identify the specified pursuant to art. 20A para. 2 of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks, by the electronic system provided free by the company, in accordance with the model statement of: 1) transfer to an open pension fund contributions referred to in article 1. 22 paragraph 1. 3 (1) (a). and, starting from the contributions paid for July;

2) checked in must contributions referred to in article 1. 22 paragraph 1. 3, paragraph 2, on the sub-account, as referred to in article. 40A, starting from the contributions paid for the month in which the request is made.

2. in the case of persons whose contribution was checking in on the sub-account, as referred to in article. 40A, in accordance with article 5. 22 paragraph 1. 3 paragraph 2 and which were not members of the open Pension Fund, the provisions of article 4. 39 paragraph 1. 1 and 1a shall apply mutatis mutandis, except that: 1) 4 months counted from the date of submission of the claims referred to in paragraph 1. 1 paragraph 1;

2) Bet pays a premium to the selected open pension fund no earlier than from contributions paid by July.

3. in the case of a declaration referred to in paragraph 1. 1, point 1, the insured person declares that he wants to the contribution was passed to an open Pension Fund, which is a member of, or enter the name of an open Pension Fund, which has to be passed in the contribution, and the social insurance shall inform the written in the Declaration of the open pension fund.

4. in the case of a declaration referred to in paragraph 1. 1 paragraph 1, the provisions of Chapter 7 of the Act of 28 August 1997 on the Organization and functioning of the pension funds shall apply mutatis mutandis.

5. If the insured person does not enter into agreements with registered in the statement referred to in paragraph 1. 1 paragraph 1, an open Pension Fund, the contribution referred to in article 1. 22 paragraph 1. 3:1) (1) (a). and, it is passed to an open Pension Fund, which the insured is a member of, in the case of an insured person that is a member of the open pension fund;

2) paragraph 2, is checking in on the sub-account, as referred to in article. 40A-in the case of the insured non-member of the open pension fund.

6. the competent Minister in charge of social security shall determine, by regulation, the patterns of claims referred to in paragraph 1. 1, given that the content is an up-to-date list of all the names of open pension funds, and taking into account the need to ensure the protection of the interests of the insured, the regularity of the transfer or check-in contributions and taking into account the requirements of the completeness of the claim.



Article. 40. [the insured's Account] 1. On the account of the insured person checks in about zwaloryzowanej of contributions for pension insurance, with the exception of contributions subject to discharge into an open Pension Fund and checked in must on the sub-account, as referred to in article. 40A: 1) payable, in the case of insured non-payers of contributions;

2) paid in the case of insured persons who are payers of contributions and cooperating with people carrying non-agricultural activities.

1a. If the insured person other than payer contributions within 3 months from the expiry of the payment of the contributions referred to in paragraph 1. 1 paragraph 1 finds that the premium has not been paid, may apply to the Plant for information, whether the Company has taken action to its download.

1B. On account of the insured non-payer contributions records information about zwaloryzowanej the amount of premiums subject to: 1) lead to an open Pension Fund, 2) checked in must on the sub-account, as referred to in article. 40A-that have lapsed in accordance with article 5. 24.1 c. On the account of the insured person checks in to the zwaloryzowanej of contributions subject to discharge into an open pension fund or checked in must on the sub-account, as referred to in article. 40A:


1) in the case of insured persons referred to in paragraph 1. 1 paragraph 1, for the period up to the date of submission of the application for a retirement pension referred to in article 1. 24 of the Act of 17 December 1998 on pensions and pensions from the social insurance fund and in the article. 26B of this Act or of entitlement to a retirement pension, if the submission of such a request is not required – unpaid or unidentified to this day, even when they have not lapsed;

2) in the case of insured persons referred to in paragraph 1. 1 point 2, paid for or identified after the date of the application for a retirement pension referred to in article 1. 24 of the Act of 17 December 1998 on pensions and pensions from the social insurance fund and in the article. 26B of this Act or of entitlement to a retirement pension, if the submission of such a request is not required.

1 d as date be checked in on the account of the insured person the contributions referred to in paragraph 1. 1B and 1 c, the day be checked in on the account of the insured person the contributions referred to in paragraph 1. 1 paragraph 1, for the same calendar month.

1E. The account of the insured person checks in the amount of zewidencjonowanych on the sub-account, as referred to in article. 40A, on the last day of the month preceding the month of establishing his right to a pension in respect of age, referred to in article 2. 24 paragraph. 1B of the Act of 17 December 1998 on pensions and pensions from the social insurance fund, and for age, referred to in article 2. 24 paragraph. 1A of the Act, by a person who does not meet the statutory conditions to determine the right to periodic pensions, subject to paragraphs 2 and 3. 1F. 1f. The provisions of paragraph 1. 1E does not apply to persons that meet the statutory conditions to determine the right to periodic pension.

1 g. the provision of paragraph 1. 1E shall apply mutatis mutandis to the persons to whom the rights have not been established for the periodic pension capital of the reasons referred to in article 1. 8 paragraph 2 of the Act of 21 November 2008 on pensions.

2. The account of the insured person checks in to information: 1) that are listed in the product: application to personal social security monthly report and statement of account;

2) membership in the open Pension Fund and of the time limits allowed for the transfer of contributions to this Fund;

3) membership in the health insurance fund [2] and of the time limits allowed for the transfer of contributions to the Fund;

4) of the amount owed and paid contributions to the pension, disability, sickness, accident and health, and of the amount payable and contributions subject to discharge into an open pension fund;

4A) of funds paid in respect of a periodic pension capital;

5) of the facts pozaubezpieczeniowych, affecting the right to social security benefits and their height;

6) (repealed) 7) necessary for the grant and payment of social security benefits as well as benefits financed from the State budget and the payments made;

8) necessary to establish, the establishment or the conversion of the initial capital;

9) starting capital and the capital of the zwaloryzowanym;

10) necessary for the implementation of the undertaking's tasks on the basis of separate regulations;

11) periods of work in special conditions, or of a special nature, communicated in the notification data for work in special conditions, or of specific character, as referred to in the Act of 19 December 2008 on pensions bridging (Journal of laws of 2015, item 965 and 1240 and from 2016.615);

12) having marital relations and physical persons, that is to take place in the event of death withdrawal zewidencjonowanych on the sub-account, as referred to in article. 40A, in the case of non-members of the open Pension Fund, for which the undertaking is a subaccount;

13) the amount of the measures referred to in article 1. 25 paragraph 2. 1 of the law of 17 December 1998 on pensions and pensions from the social insurance fund zewidencjonowanych on the sub-account, as referred to in article. 40A;

14) about the people beneficiaries referred to in article 1. 25B of the Act of 17 December 1998 on pensions and pensions from the social insurance fund;

15) claims: a) on the transfer to an open pension fund contributions referred to in article 1. 22 paragraph 1. 3 (1) (a). and, starting from the contributions paid for July, b) checked in must contributions referred to in article 1. 22 paragraph 1. 3, paragraph 2, on the sub-account, as referred to in article. 40A, starting from the contributions paid for the month in which the request is made.

3. (repealed) 4. (repealed)

5. (repealed) 6. (repealed)

7. (repealed) 8. Company may refuse to be checked in on the account of the insured person paid contributions to the pension insurance, referred to in paragraph 1. 1, paragraph 1, and the zewidencjonowaną Cancel if the insured's interoperability with the payer contributions in order to avoid the obligation to pay contributions.

8A. Based on notification by the competent authority to establish the pension rights of the insured person to a pension on the basis of the provisions on retirement pension professional soldiers and their families or the provisions on retirement pension police officers, internal security agency, foreign intelligence agency, the Counterintelligence Services of the military intelligence service, the central anti-corruption Bureau, border guards, Government Protection Bureau, State fire and prison officers and their families the plant removes records information about the outstanding and zwaloryzowanych contributions for pension insurance for periods of service taken into account in terms of pensions military or police.

9. (repealed) 10. (repealed)



Article. 40A. [Open] 1. In the account of the insured person the undertaking is a subaccount, which records information about the zwaloryzowanej amount of contributions referred to in article 1. 22 paragraph 1. 3 (1) (a). (b) and paragraph 2, together with the wyegzekwowanymi of these contributions interest on arrears and costs referred to in article prolongacyjną. 23 paragraph 1. 2, and the amount of the appropriations corresponding to the value of the forfeited by open pension fund units of account after having informed by an open Pension Fund of the obligation to transfer the funds in the account of a member of the open Pension Fund pension fund FUS, referred to in article 2. 55 paragraph 1. 1, paragraph 1, in connection with the age of the insured person age lower about 10 years from retirement age, referred to in article 1. 24 of the Act of 17 December 1998 on pensions and pensions from the social insurance fund, hereinafter referred to as "subkontem".

2. Check of contributions to the sub-account forthwith, but not later than within 15 working days from the date of receipt of the contributions paid by using payment documents, monthly reports or declarations.

3. Status of the sub-account shall be reduced by the amount paid to periodic pensions. The reduction shall be made on the day of payment of these pensions.

4. On the sub-account information about asylum seekers are payable and contributions referred to in article 1. 22 paragraph 1. 3 (1) (a). (b) and paragraph 2.



Article. 40B. [the death of the insured person and contributions accounted to your account] 1. In the event of death of an insured person who has attained the age of retirement and until death has not been determined the amount of the periodic pension capital, the status of the sub-account shall be reduced by the amount of unrealised benefits referred to in article 1. 136 of the Act of 17 December 1998 on pensions and pensions from the social insurance fund.

2. in the event of the death of a person that takes a periodic retirement state capital sub-accounts shall be reduced by the amount of unrealised benefits referred to in article 1. 136 of the Act of 17 December 1998 on pensions and pensions from the social insurance fund.

3. in the event of reimbursement of unduly taken periodic pension capital returned the amount checks in on the sub-account.



Article. 40 c [Valorisation zewidencjonowanych contributions to the sub-account] 1. The amounts of contributions, funds, interest on arrears and fees prolongacyjnej, zewidencjonowanych on the sub-account shall be carried out each year from 1 June of each year. As a result of the carried out adjustment status of the sub-account cannot be lowered.

2. Valorisation is subject to the amount of contributions, funds, interest on arrears and fees prolongacyjnej, zewidencjonowanych on the sub-account at 31 January of the year for which the adjustment is carried out, increased by the amount of valorisation carried out.

3. Valorisation involves multiplying the amount of the contributions, funds, interest on arrears and fees prolongacyjnej zewidencjonowanych on sub-accounts by the annual adjustment referred to in paragraph 1. 6.4. The annual rate adjustment is equal to the annual average dynamics of value of gross domestic product in current prices for the last 5 years preceding the term valorisation.

5. the annual adjustment shall be determined to the nearest hundredths percent.

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 Polish", no later than 15 may each year, the annual rate adjustment referred to in paragraph 1. 4. Article. 40 d [Valorisation quarterly contributions and interest for late payment zewidencjonowanych on sub-accounts] 1. In determining the amount of the pension amount of contributions, funds, interest on arrears and fees prolongacyjnej, zewidencjonowanych on the sub-account after 31 January of the year for which was carried out last year the contributions and resources, is the level of earnings on a quarterly basis.

2. in the case of determining the amount of the retirement pension: 1) in the first quarter of the year – the last quarterly valuation of contributions shall be made for the third quarter of the previous year;

2) in the second quarter of the year – the last quarterly valuation of contributions shall be made by the fourth quarter of the previous year;

3) in the third quarter of the year – the last quarterly valuation of contributions shall be made by the first quarter of the year;


4) in the fourth quarter of the year – the last quarterly valuation of contributions shall be made by the second quarter of the year.

3. a quarterly Adjustment is subject to the amount of contributions, funds, interest on arrears and fees prolongacyjnej zewidencjonowanych on the sub-account on the last day of the first month of the quarter for which it is carried out adjustment, plus the amount of the previous quarterly adjustment.

4. quarterly Adjustment involves multiplying the amount of the contributions, funds, interest on arrears and fees prolongacyjnej zewidencjonowanych on the sub-account by a quarterly rate adjustment referred to in paragraph 1. 7. As a result of the carried out adjustment status of the sub-account cannot be lowered.

5. a quarterly Rate adjustment is calculated on the basis of the last announced annual indicator adjustment referred to in article 2. 40 c paragraph 1. 6, according to the following formula:-where individual symbols mean: WKW-a quarterly rate adjustment, CSF-indicator of the annual adjustment referred to in article 2. 40 c paragraph 1. 6.6. A quarterly rate adjustment shall be determined to the nearest hundredths percent.

7. the President of the Bet Announces, in the form of a communication in the official journal of the Republic of Poland "Monitor Polish", within a time limit to 25. day of the month preceding the term valorisation, a quarterly rate adjustment for the previous quarter.

8. the amount of the increase resulting from the quarterly adjustment of contributions by determining the periodic pension capital is not included in the next annual adjustment.



Article. 40E. [the Division of contributions and interest for late payment zewidencjonowanych on sub-accounts] 1. Zwaloryzowane the amount of contributions, funds, interest on arrears and fees prolongacyjnej, accounted for the sub-accounts shall be divided in the event of divorce, annulment of marriage or in the event of the death of the person for whom the undertaking is a subaccount, on the principles set out in the regulations on the organisation and functioning of the pension funds, on the distribution of the funds in the account in an open pension fund in the event of divorce, annulment of marriage or death.

2. the part of the contributions of zewidencjonowanych on the OBR, which as a result of the Division is the spouse, subject to the provisions of paragraph 2. 3, is checking in on the sub-account of the spouse. If the spouse is not conducted a subaccount – assumes a subaccount.

3. where the spouse of a deceased person, for which the undertaking is a subaccount, acquires the right to the funds in the account in an open pension fund as an authorized person indicated by the deceased or as his heir, per him as a result of the Division of part of zewidencjonowanych contributions to the sub-account records its sub-account if requested by transfer of the deceased accumulated in the account in an open Pension Fund on his behalf in an open pension fund.

4. The breakdown of the amounts of the contributions of funds, interest on arrears and fees prolongacyjnej, zewidencjonowanych on the sub-account shall be made in the case, when the divorce, annulment of marriage or death have occurred no later than the date of: 1) request retirement in respect of age, referred to in article 1. 24 paragraph. 1B of the Act of 17 December 1998 on pensions and pensions from the social insurance fund and in the article. 26B of this Act;

2) entitlement to a retirement pension at the age referred to in article 4. 24 paragraph. 1B of the Act of 17 December 1998 on pensions and pensions from the social insurance fund, if the submission of such a request is not required, or 3) reach the age referred to in article 2. 24 paragraph. 1B of the Act of 17 December 1998 on pensions and pensions from the social insurance fund, by people who had established the right to periodic pension capital the day before reaching that age.

5. in the case of persons who are members of the open Pension Fund, open pension fund is obliged to notify the Company about people, for which there has been a breakdown of the funds in the account in an open pension fund in the event of divorce, annulment of marriage or death of a person, for which the undertaking is a subaccount, and on their participation in such measures, within 14 days from the date of this Division.

6. Data on persons referred to in paragraph 1. 5, include your first and last name, social security number, and tax identification number, as long as people have a duty to use this number on the basis of the provisions of the rules and the identification of taxpayers and contributors, and the address and place of residence. If a member of the open pension fund does not have been given a social security number or tax ID number, or one of them, the data includes the series and number of the identity card or passport.

7. In the notice referred to in paragraph 1. 5, open Pension Fund provides additional information about: 1) request a spouse referred to in paragraph 1. 3;

2) dates the payment of installments – if the withdrawal in an open pension fund is made in instalments.

8. Within a period of 3 months from the date of receipt of the notification referred to in paragraph 1. 5, Bet: 1) part of the contributions per spouse as a result of the Division of contributions zewidencjonowanych for OBR records on the sub-account of the spouse as contributions, respectively at the date of cessation of the commonality of the material or the day of the death of the insured;

2) part of the contributions per eligible as a result of the Division of contributions zewidencjonowanych on sub-accounts shall be paid directly to the authorized in such form, in which the following payment of the open pension fund.

9. The person whose Company he founded the sub-account under paragraph 1. 2, is made a one-time payment of contributions zewidencjonowanych to the sub-account, where open pension fund has made them a one-time payment of the funds in the account in an open Pension Fund, based on art. 129a of the Act of 28 August 1997 on the Organization and functioning of the pension funds.

10. Open Pension Fund is obliged to notify the Company about making a one-time payment of the funds in the account in an open pension fund referred to in paragraph 1. 9, within 14 days from the date of the withdrawal. The provision of paragraph 1. 6 shall apply mutatis mutandis.

11. the Company shall make a one-off payment of contributions zewidencjonowanych on sub-accounts within 3 months from the date of receipt of the notification referred to in paragraph 1. 10.11a. In the case of non-members of the open pension fund Division, referred to in paragraph 1. 1 shall be made by applying the provisions of article respectively Plant. 82. 83, art. 126-129a, art. 131. 132 of the Act of 28 August 1997 on the Organization and functioning of the pension funds.

12. the provisions of paragraphs 1 and 2. 1-11a shall apply mutatis mutandis in the event of cessation of the commonality of property during the marriage or contractual exclusion or limitation of commonality of implied between the for which the undertaking is a subaccount, and her spouse.



Article. 40F. (repealed) Article. 41. [Personal monthly report] 1. Payer contributions passes to an establishment registered monthly reports, after the end of each calendar month, on a date fixed for settlement of contributions.

2. If the obligation to social security has expired within the calendar month, the payer contributions passes to Bet the report referred to in paragraph 1. 1, for the period of insurance in a given month, within the period and under the conditions referred to in article 1. 47 paragraph 1. 1 and 2.

3. Personal monthly report provides information on the payer as referred to in article contributions. 43 paragraph 1. 4 and 5, month and year, which the report relates, and: 1) the insured's identification numbers with the data referred to in article 1. 35 paragraph 1. 1 paragraph 1;

2) surname and given name;

3) working time;

4) statement of social insurance contributions payable by insurance: retirement, pensions, sickness and accident insurance, including data on: (a)) title insurance, (b)) the basis of contribution, c) the amount of the contributions by due from the insured person and the payer contributions and other sources of funding, d) the amount of the reduction in the contribution base for pension insurance, pension insurance, sickness and accident, resulting from the Act of 22 August 1997 on occupational pensions (Journal of laws of 2001.623, and from 2002. item. 253 and 1178) [3];

5) dimension and the amount of health insurance contributions, taking into account the Division into entities that fund contributions;

6) (repealed) 7) types and periods in paying social insurance contributions;

8) information about amounts of allowances and remuneration for incapacity for work, paid on the basis of the labour code and the benefits financed from the State budget;

9) payer's statement of contributions, that the data contained in the report are in accordance with the facts, confirmed the signature of the payer or a person authorised by him.

4. Personal monthly report also includes the date the monthly report, the signature of the payer or a person authorised by him.

5. Personal monthly reports may contain information about the insured person notice of the crossing of the annual calculation basis of contributions to the pension scheme referred to in article 1. 19 paragraph. 5.6. Payer contributions is required to submit a personal report monthly healing in the form of a new document that contains all the correct information referred to in paragraph 1. 3-5, if necessary correction of the personal data given in monthly report in the case of irregularities: 1) by the payer of the contributions on their own;

2) by the permanent establishment.

6a. do not adjust the data given in a personal monthly report in the case of a finding by the payer of the contributions themselves or by the difference in the basis of the contribution not exceeding 2.20 zł, subject to paragraphs 2 and 3. 6B. 6b. The provisions of paragraph 1. 6a shall not apply where the contribution base is the declared amount.

7. (repealed)


7A. the contribution Payer is obliged to submit a personal monthly report the correction referred to in paragraph 1. 6, within 7 days from the irregularities themselves or receive a notice of confirmation of irregularities by the company, subject to the provisions of paragraph 2. 7B. 7b. If the need for correction of the personal data given in monthly report is the result of irregularities by the Company by way of: 1) decision is a personal monthly report a correction should be made not later than 7 days after the decision has become final;

2) control-personal monthly report the correction 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. 1-6, payer contributions passes to the insured by each month, for the previous year by 28 February of the following year, in writing or with the consent of the insured person in the form of electronic document-for verification.

8A. The information referred to in paragraph 1. 8, should also include the date of its preparation and signature of the payer or a person authorised by him.

8B. The information referred to in paragraph 1. 8, payer contributions is obliged to pass on the request of the insured – no more than once a month, for the previous month.

9. the provisions of paragraphs 1 and 2. 1-8b shall apply mutatis mutandis to the premiums for health insurance, subject to paragraphs 2 and 3. 9A-10a.

9A. The information transmitted to the insured also includes the symbol of the sickness, which is transferred to the contribution for health insurance.

10. the payer contributions is released from the obligation to provide information arising from paragraph 2. 9 If you download only the health insurance premiums.

10A. the payer contributions is obliged to provide the information under paragraph 1. 9 at the request of the insured – no more than once a month, for the previous month, except download premiums from pensions.

11. The insured person throws in writing or to the Protocol to the payer contributions an application for the rectification of the information contained in a personal monthly report within 3 months of receiving the information referred to in paragraph 1. 8, if, in his opinion, they are not in accordance with the facts. The fact that informs the company. In the event of failure by the payer of the contributions of the complaint within one month from the date of its impact, at the request of the insured, the Company after the investigation shall issue a decision.

12. If the insured person does not contest the information contained in a personal monthly report within the time limit referred to in paragraph 1. 11, such information shall be deemed to be compatible with the facts, unless the information about the period covered by the report disputes the Company by issuing a decision.

13. If the undertaking contest and change information provided by the payer, shall notify the insured person and the payer's contributions. If, within the period referred to in paragraph 1. 11 the insured person and the payer contributions do not submit request for change of position of the establishment, the information considered by the permanent establishment shall be treated as real. In the event of the submission of such a request, the plant after the investigation shall issue a decision.

14. the provisions of paragraphs 1 and 2. 11-13 shall apply to the reports referred to in paragraph 1. 6. Article. 42. (repealed) Article. 43. [obligations of the payer's contributions in the field of application for insurance] 1. Payers of contributions, subject to paragraph 2. 5A-5 d, are required to submit a print request to the payer's contributions in the establishment within 7 days from the date of employment: 1) first employee, or legal relationship which justifies the coverage of the pension and insurance schemes the first person;

2) date of liability insurance and pension schemes for policyholders solely liable to pay contributions on your own insurance, or to the people with them.

2. the persons referred to in article 1. 6 paragraph 1. 1, paragraph 10, and the person subject to the pensions insurance scheme and on a voluntary basis, with the exception of those listed in article 1 (2). 6 paragraph 1. 1, paragraph 5, only required to pay for their own insurance, notifying the payer of social security to total contributions.

3. the contribution Payer is obliged to submit the print-request the payer contributions referred to in paragraph 1. 1, according to the established pattern in the specified by an organizational unit of the plant.

3A. (repealed) 4. Reporting the payer contributions – a natural person shall contain in particular the following data: NIP and REGON numbers, and if the payer contributions has not been given these numbers, or one of them is a social security number or number ID card or passport, the last name, first name, first and second, date and place of birth, nationality, type and number of privileges, on the basis of which is non-agricultural activities, the name of the authority issuing the permission, and the date of issue , a shortened name of the company under which the business is carried on non-agricultural activities, the date of the creation of the obligation to pay social insurance contributions, the list of bank accounts, address of the registered office, address, if different than the address of the registered office, mailing address, business address.

5. an application for a contribution payer-legal person or organizational unit without legal personality shall contain in particular the following data: NIP and REGON numbers, abbreviated name of the payer, the name of the compatible with the legal name of the body of the payer, the payer's founding constitutive, the existence of the obligation to register or records, the name of the registration authority, or registration, the date and number of the entry in the register or records, the date of the creation of the obligation to pay social insurance contributions a list of bank accounts, address and mailing address, business address.

5a. an application for a contribution payer who is a trader on the basis of separate provisions.

5b. the notification of the payer of the contributions entered in the national court register contains data: 1) covered by the content of the entry in the national court register, with the exception of the registry of debtors;

2): abbreviated name of the payer, the date of the creation of the obligation to pay social insurance contributions, the list of bank accounts, mailing address, business address, in the case of personal commercial companies and entities subject to the entry into the register of entrepreneurs on the principles set out for partnerships – data for individual members, including their tax identification number.

5 c. the Payers of contributions entered into the national court register notification only to the supporting data referred to in paragraph 1. 5B paragraph 2 to the competent Director of the tax office, within the time limit referred to in paragraph 1. 1.5 d. Create an invoice account contributions after automatic posting via the electronic system in the central register of Payers of contributions data provided from the central register of Entities-the national records of taxpayers.

6. (repealed) 7. (repealed)

8. (repealed) Article. 43A. [the submission of documents to the plant] 1. Reporting the payer contributions, change the data in the request of the payer, the payer's sign-out request contributions contributions, the application of the insured person to social security, UN-insured with social security, billing statements and personal monthly reports, subject to article 22. 43 paragraph 1. 5a and 5 c, payer contributions can within the time limit set for the submission of these documents to pass directly to the plant or the tax office, in which it is carried out the service centre. These documents the tax office no later than the next working day from the date of the impact of these documents, it passes to the plant.

2. In the case referred to in paragraph 1. 1, the date of submission of the documents to the permanent establishment shall be considered the day of these documents to the tax office.

3. the documents referred to in paragraph 1. 1, submitted to the tax office, in which it is carried out the Service Centre, shall be submitted in accordance with article 5. 47A paragraph. 2 and 3 in the form of a document written by a fixed formula or in printed form of the software referred to in art. 47A paragraph. 1. Article. 44. [obligation to notify changes to establishment unit data] 1. Of changes to the data indicated in the Declaration referred to in article 2. 43, the payer shall notify the contributions indicated by an organizational unit of the establishment, within 7 days from the occurrence of the changes, irregularities on their own or receipt of the notice of determination of irregularities by the establishment. Notification must be made in the form of a document written by a fixed formula or in printed form of the software referred to in art. 47A paragraph. 1.2. Payers of contributions entered into the national court register notification update only changes supporting data referred to in article 1. 43 paragraph 1. 5B paragraph 2 to the competent Director of the tax office, within 7 days from the occurrence of the change.

3. Change the zewidencjonowanych data on the payer's account entered in the national court register automatically through an electronic system after the transfer of the central register of Entities-the national taxpayers ' records of the data referred to in article 1. 43 paragraph 1. 5b, paragraph 1 or paragraph 2.



Article. 45. [Konto platnika contributions] 1. The payer's account of contributions:


1) checks in the identification, NIP and REGON identification number, and if the payer contributions has not been given these numbers, or one of them is a social security number or number ID card or passport, the names and numbers of the bank accounts of the payer, the payer's information data contributions, including a special legal form by the national register of official entities of the national economy (REGON), the code type of activity according to the Polish classification of activities (PKD) and any other data necessary to support account and, in particular, for the purposes of the clearance of the contributions receivable and for the purposes of the enforcement procedure, including information on shareholders ' civil partnerships, and limited partnerships, in terms of registered in the central register of Entities-the national records of taxpayers;

1A) checks in to the number of employees, which is paid for contribution to the Bridging Pensions Fund;

2) are carried out the settlement of premiums, paid by the payer of benefits and family allowances and beauty treatments subject to passing on the contributions and other contributions levied by the Company;

3) records the data necessary for the execution of tasks by separate regulations. 2. the company has the right to complement the data on the payer's account of the contributions of the NIP and REGON numbers.



Article. 46. [Declaration of account] 1. Payer contributions is obliged according to the rules arising from the provisions of the Act to calculate, deduct from the income of the insured, clear and pay the premiums payable for each calendar month.

2. Settlement of contributions referred to in paragraph 1. 1, and paid by the payer in the same month, allowances and family allowances and beauty treatments subject to settlement on account of contributions in the Declaration of account according to the established pattern. Not subject to settlement in the Declaration account allowances paid by the payer unreasonably.

3. A statement of account and personal reports monthly payer contributions passes directly to the indicated by an organizational unit.

4. Billing Statement includes: 1) identification data of the contribution payer, and in particular the data referred to in article 1. 35 paragraph 1. 1 point 2, the name of the short, and in the case of contribution payers-individuals-surname and first name;

2) information on the number of insured persons;

2A) information on the right of the payer to pay allowances;

3) statement of premiums for various types of social security, taking into account the allocation of the contributions of the insured and by the payer and the State budget and the State Fund for rehabilitation of disabled persons;

4) amount paid allowances and benefits financed from the State budget, subject to the settlement in the burden of social security contributions and the amount of the remuneration in respect of incapacity to work;

5) the amount of the securities to which the payer to pay, pursuant to art. 3 paragraphs 1 and 2. 2;

6) overview of premiums on health insurance: a) having regard to the breakdown of the entities that finance the contributions, (b)) the Labour Fund and employee benefits Guaranteed Fund;

6a) the sum of the premiums on Bridging Pensions Fund;

6B) the number of employees, which is paid for contribution to the Bridging Pensions Fund;

6 c) the number of jobs in specific conditions or of a special nature;

7) summary and the resulting premiums and premiums for health insurance and the amounts to be paid;

8) for people who fully pay insurance premiums from their own resources – title insurance, the basis for the dimension and for any deductions resulting from the article. 19 paragraph. 1;

9) payer's statement of contributions, that the data contained in the Declaration are in accordance with the facts, confirmed the signature of the payer or a person authorised by him or electronic signature.

5. Payers of contributions required to the reporting of insurance documents and benefits financed from the State budget allowances and other benefits, subject to the settlement in the weight of contributions or salaries of incapacity for work, shall provide to the plant: 1) no later than 28 February 2001 information that contains identifying information and data about these benefits, benefits or remuneration paid for the period from 1 December 1999 to 30 November 2000;

2) by 31 January 2002. information that contains identifying information and data about these benefits, benefits or remuneration paid for the period from 1 December 2000 to 30 November 2001.

6. the competent Minister in charge of social security shall determine, by regulation, the pattern of the information referred to in paragraph 1. 5, and its method of preparation, transmission, as well as correcting, guided by the need to ensure accuracy and completeness of data collected on the account payers of contributions and insured accounts.



Article. 47. [time limit the payer contributions] 1. Payer contributions transfers within the same time limit the Declaration account, registered monthly reports and pay contributions for a particular month, subject to the provisions of paragraph 2. 1A, 2a and 2b, no later than: 1) to the 10th day of the following month – for individuals paying contributions only for themselves;

2) to 5 day of the following month for budgetary entities and local budgetary establishments;

3) to the 15th day of the next month-for other payers.

1a. The creators and artists send billing statements and personal monthly reports and pay contributions for the period of creative or artistic activity prior to the date of the decision of the Pension Supply Makers within contributions per month, in which they received the decision.

2. the payer contributions, which pays premiums only for itself, sends only billing statement.

2A. the self-employed non-agricultural activities, payroll contributions only for themselves or people associated with them, are exempt from the obligation to submit a declaration of account or registered monthly reports for the next month, if in the last declaration has to account or via personal monthly report declared to the calculation basis of contributions: 1) on social security, the amount of the lowest contribution base for people engaged in non-agricultural activities, applying them and people associated with them;

2) for health insurance, the amount of the lowest base referred to in article 1. 81 paragraphs 1 and 2. 2 of the Act of 27 August 2004 about health care benefits financed from public funds (OJ from 2015.581, as amended), applying them and people associated with them, and there has been no change in relation to the preceding month, subject to the provisions of paragraph 2. 2 c. 2b. Self-employed non-agricultural activities, only payroll contributions to health insurance for themselves or people associated with them, are exempt from the obligation to submit a declaration of account or registered monthly reports for the next month, if in the last declaration has to account or via personal monthly report declared to the contribution base the amount of the lowest base referred to in article 1. 81 paragraphs 1 and 2. 2 of the Act of 27 August 2004 about health care benefits financed from public funds, applying them and people associated with them, and there has been no change in relation to the preceding month, subject to the provisions of paragraph 2. 2 c. 2 c. The person referred to in paragraph 1. 2A, 2b, 2d, 2e and 2f are exempt from the obligation to submit a declaration of account or registered monthly reports for another month, even when there is a change in relation to the preceding month is solely due to the change in the minimum wage or the average wage.

2D. who pays the contributions only for themselves are exempt from the obligation to submit a declaration of account for another month, if in the last declaration has to account pledged to the calculation basis of contributions: 1) on social security, the amount in the amount specified in the article. 18 paragraph 1. 4 paragraph 5a or in paragraph 2. 4 c;

2) on health insurance, the amount in the amount specified in the article. 81 paragraphs 1 and 2. 1 or 10 of the Act of 27 August 2004 about health care benefits financed from public funds.

2E. The persons listed in the article. 7 payroll contributions only for themselves are exempt from the obligation to submit a declaration of account for another month, if in the last declaration has to account have declared to the assessment base social security contributions-the amount in the amount specified in the article. 18 paragraph 1. 7.2f. Payer contributions of the applicant to only the person referred to in art. 6 paragraph 1. 2D is released from the obligation to submit a declaration of account and registered monthly reports for the next month, if in the last declaration has to account, he declared to the assessment base social security contributions-an amount of not more than the minimum wage.

3. the contribution Payer is obliged to submit, without prejudice to paragraph 2. 3A, a statement of account credit note in the form of a new document that contains all the correct data referred to in article 1. 46 paragraph 1. 4 in any case referred to in article 1. 41 paragraph 1. 6, together with the report, the monthly budget.

3A. Registered monthly reports does not consist in the case when the adjustment applies only to the data shown in the statement of account.

3B. In the cases referred to in paragraph 1. 3 and 3a, shall apply mutatis mutandis to article. 41 paragraph 1. 7A and 7b.

3 c. copies of your billing statement and registered monthly reports and corrective documents these documents contribution payer is obliged to keep for a period of 5 years from the date of its transfer to the indicated by the establishment of an organizational unit of the plant, in the form of a document written or electronic.


4. Contributions to pay the indicated by the Company bank accounts separate contributions, broken down into: 1) social security;

2) health insurance;

3) the Labour Fund and Fund of guaranteed employee benefits;

4) (repealed) (5)) Bridging Pensions Fund.

4A. The contributions referred to in paragraph 1. 4, the payer pays the premiums by using: 1) bank payment documents submitted via bank according to the designs referred to in article 1. 49 paragraphs 1 and 2. 3, 2) electronic document software, referred to in article 2. 47A paragraph. 1, or print with this software, 3) electronic document from the information technology shared payers of contributions by bank, 4) document as agreed with the institution that supports the payment of social security contributions – hereinafter referred to as "documents of payment".

4B. the payer contributions is obliged to pay contributions receivable, referred to in paragraph 1. 4, in non-cash form by the payee's bank account load or load the payer's payment account in payment institutions within the meaning of the Act of 19 August 2011 on payment services (Journal of laws of 2014.873 and 1916 and from 2015.1764, 1830 and 1893).

4. The provisions of paragraph 1. 4B does not apply to contribution payers who are natural persons, if not non-agricultural economic activities within the meaning of the provisions on business or other specific provisions.

4 d. in the case of non-compliance identification data of the payer of the contributions referred to in paragraph 1. 4B, specified in the payment order with the data from the central register of Payers of contributions, the Company shall inform the institution leading the payer's bank account contributions about the obligation to carry out an investigation in order to eliminate these inconsistencies.

4E. the payer contributions a mikroprzedsiębiorcą within the meaning of the Act of 2 July 2004, the freedom of economic activity may pay also contributions receivable in the form of a postal order or money order via a payment institution or Office payment services within the meaning of the Act of 19 August 2011 on payment services.

5. The information contained in the payment documents submitted are in the form referred to in article 1. 49 paragraphs 1 and 2. 3A, through interbank electronic system as a payment order for the establishment or through a system of electronic accounts payable międzyoddziałowych Polish National Bank. It should in particular contain information about the data referred to in article 1. 35 paragraph 1. 1 point 2, as well as the title and the period for which shall be made, and the date of the load of the payee's bank account, if the deposit is in the form of a credit transfer, or the date of the deposit if the deposit is in the form of cash.

5a. Payment orders submitted in a form other than the form referred to in article 1. 49 paragraphs 1 and 2. 3A, shall not be accepted.

6. Payment Document must contain, in particular, information about the data referred to in article 1. 35 paragraph 1. 1 point 2, as well as the title and the period for which is being made.

7. Impossibility of identifying the deposit does not charge the plant.

8. the institutions that support the payment of social security contributions are required to immediately transfer through interbank electronic billing system.

8A. the institutions that support payment contributions are required to notify the establishment identified in error payment order as referred to in paragraph 1. 5, electronically or in writing.

9. The transfer of contributions to an open pension fund by the Company forthwith, but not later than within 15 working days from the receipt of the contributions paid by using payment documents, monthly reports and declarations.

10. (repealed) 10a. If there has been no transfer of contributions to an open pension fund in time for reasons attributable to the Undertaking, the undertaking are interest counted according to a variable interest rate, valid for the next three-month periods, beginning on the first day of each calendar quarter. The amount of the variable interest rate is calculated as the arithmetic average of the weighted average yields 52-week bills sold for the last four tenders were held until the end of the month preceding the last month before the beginning of the quarter, and is rounded to two decimal places. To calculate the percentage it is assumed that the year is 365 days.

10B. The interest referred to in paragraph 1. 10A, the plant calculates the amount of nieprzekazanej within the contributions to the open pension funds, for the period from the day after the expiry of the deadline referred to in paragraph 1. 9 to transfer the premium to an open pension fund.

10. If there has been no surrender by contributions to an open pension fund within due to failure or the transfer of incorrect declaration for social insurance, payer contributions, personal monthly report, Declaration of account, payment or payment order, the bet slaps the payer contributions or institution that supports the payment of contributions, there is an extra charge.

10 d. Company sends to the payer or the institution that supports the deposit contributions notice of example or wrong uploaded the document referred to in paragraph 1. 10 c, not later than 30 days from the day after the expiry of the deadline referred to in paragraph 1. 9.10e. An additional fee, referred to in paragraph 1. 10 c, a permanent establishment shall be determined by decision of the percentage referred to in paragraph 1. 10A, the amount of nieprzekazanej within the contributions to the open pension funds, for the period from the day after the expiry of the deadline referred to in paragraph 1. 9 the date of receipt of the valid documents mentioned in paragraph 1. 10.10f. Institutions that support payment of contributions and contribution payers shall pay an additional fee at the nearest date payment of contributions after coming to the decision referred to in paragraph 1. 10E. 10 g. Additional charge callable within the period referred to in paragraph 1. 10F, shall be subject to recovery in the provisions on enforcement proceedings in administration.

10 h. The interest referred to in paragraph 1. 10B or picked up by the Establishment additional fee referred to in paragraph 1. 10 c, are submitted on behalf of the insured person to an open pension fund.

10i. The percentage referred to in paragraph 1. 10A, no, if their amount does not exceed 2.00 zł, and additional fees referred to in paragraph 1. 10 c, nor shall, if the amount does not exceed 2.00 zł.

10 IU, the President of the social insurance institution announces in the form of a communication in the official journal of the Republic of Poland "Monitor Polish" the amount of interest referred to in paragraph 1. 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 Fund of guaranteed employee benefits Fund Bridging Pensions and health insurance.

15. (repealed) Article. 47A. [electronic documents submitted by the payer contributions] 1. Subject to paragraph 2. 1A-3, payers of contributions shall be required to forward reports to the social security referred to in article 1. 36 paragraph 1. 10, registered monthly reports, referred to in article 1. 41 paragraph 1. 3, billing statements, referred to in article 1. 46 paragraph 1. 4 other documents needed to conduct the accounts contributions payers and accounts of the insured and the correction of these documents through the transmission of data in the form of electronic document software, which comply with the requirements set out by the permanent establishment on the basis of article. 13 paragraph 1. 2 paragraph 2 (a). and the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks has been confirmed as specified in article 4. 21 and 22 of this Act.

1a. Paragraph 1 shall not preclude. 1 shall also apply to corrections of the Declaration of the payer contributions, with the exception of the cases referred to in article 1. 44 paragraph 1. 2.2. Payers contributions Appl. contributions of no more than 5 people can upload documents, referred to in paragraph 1. 1, in the form of a document written by a fixed formula or in printed form of the software referred to in paragraph 1. 1.2a. Electronic documents, referred to in paragraph 1. 1, and in article 1. 41 paragraph 1. 8, shall be a secure electronic signature verified using a valid qualified certificate, within the meaning of the Act of 18 September 2001 on electronic signatures, the person responsible for these documents.

3. In justified cases, the Company may authorize the payer contributions was applied to contributions for more than 5 people to pass the documents referred to in paragraph 1. 1, in the form of a document written by a fixed formula or in printed form or on data carriers, software, referred to in paragraph 1. 1.3a. (repealed)

4. the documents submitted in a manner inconsistent with the requirements set out in paragraph 1. 1 and 2 are not accepted by the establishment, which is equivalent to by lack of documents.

5. the undertaking does not accept the documents referred to in paragraph 1. 1 and 2, which cannot be processed using automatic reading applied by the company, which shall be treated as a failure to provide documents.

6. Payers of contributions referred to in paragraph 1. 1, the company has the right to transfer information in the form of an electronic document by means of data transmission, whereas the requirements, which must meet the payers of contributions the transferor of the documents referred to in paragraph 1. 1, in the form of an electronic document by means of data transmission.


7. the competent Minister of social security, in consultation with the competent Minister for information technology, will determine, by regulation, the requirements must meet the payers of contributions the transferor of the documents referred to in paragraph 1. 1, in the form of an electronic document by means of data transmission, taking into account the need to ensure the necessary conditions for the smooth transmission of documents and the principle of equal treatment of all commonly used operating systems in the country, as well as the need to enable all operators to obowiązanym for the transmission of electronic documents, the use of customized software for your platform without incurring additional licensing costs.



Article. 48. [failure to submit a statement of account within] 1. If the payer does not make contributions within the Declaration account, without being released from this obligation, the Company shall make contribution in the amount resulting from the last complex statement of account, excluding paid allowances and family allowances and care, notifying them of the payer.

2. If, after the first contributions of the Office of the payer contributions makes a statement of account, the Company shall adjust the dimension of contributions to the amount resulting from the complex statement of account, taking into account the shown in the Declaration of the allowances and family allowances and beauty treatments.



Article. 48A. (repealed) Article. 48B. [Powers of the plant] 1. The plant can make of the Office application to social security, notification of deregistration of the insured with social security, personal monthly reports, the payer, the payer's sign-out contributions contributions, billing statements and corrective documents these documents, hereinafter referred to as "documents relating to social insurance as set out in the Act".

2. the undertaking may correct the errors identified in the Office of the social insurance-related documents referred to in the Act.

3. the undertaking may request from the payer contributions re-submission of documents related to the social insurance referred to in the Act, if the documents were not identified in the information system of the plant.

4. the undertaking may of its own motion make and correct data directly to insured accounts or accounts of payers of contributions, inform the insured and payers of contributions.



Article. 49. [Delegation] 1. The Council of Ministers shall, by regulation: 1) the order assigning payments of contributions to the FUS and other charges to which the collection is required to Bet, if the payer pays them and passes in accordance with the provisions of the Act, 2) the detailed rules and procedures in cases of settlement of premiums and paid allowances, family allowances and personal care products and the order assigning payments of contributions to the various funds, 3) the detailed rules and procedure for the Establishment of the Office of social insurance-related documents referred to in the Act 4) detailed rules and correction by the establishment of the Office of errors identified in documents related to the social insurance referred to in the Act, 5) detailed rules and input mode or correction by the establishment of the Office of the data directly on insured accounts and the accounts of the payers of contributions, taking into account the priority to meet the pension fund duty.

2. the competent Minister of social security, by regulation, specify patterns: 1) leads to social security, 2) registered monthly reports and monthly reports of registered notes, 3) leads the payer contributions, 4) clearing and settlement declarations Declaration notes, 5) other documents necessary to the conduct of accounts and insured accounts contributions payers, 6) leads the data about the work in special conditions, or of specific character referred to in the Act of 19 December 2008 on pensions bridging, and work in special conditions, or of a special nature, taking into account the existing procedures for carrying out registers and lists in the social insurance system.

3. The proper Minister of public financies in consultation with the competent Minister on social security shall determine, after a favourable opinion from the President of the Polish National Bank, by regulation, bank payment documents patterns used by payers comprising orders payment of social security contributions in the form of a written record.

3A. the competent Minister of social security, in consultation with the President of the Polish National Bank, guided by the need to ensure the accuracy of accounting contributions, shall determine by regulation: 1) the detailed information provided in the request, the payment referred to in article 2. 47 paragraph 1. 5, and the format of a payment order in the form of an electronic document.

2) (repealed) 4. The provisions of paragraph 1. 2-3a shall apply mutatis mutandis to the other charges, to which the collection is required.

5. the competent Minister in charge of social security may specify, by regulation, simplified rules for correcting insurance documents relating to the transfer of health insurance premiums from pensions, taking into account the need to limit the number of transmitted documents.



Article. 50. [information on the account] 1. Starting from 2006, not later than 31 August each year, the company is obliged to send to the insured person born after 31 December 1948 zewidencjonowanych information on the account of the insured person total contributions referred to in article 1. 40(2). 1, as at 31 December of the previous year, hereinafter referred to as "account information".

1a. In the account information Company provides additional height: 1) zwaloryzowanego initial capital as at 31 December of the previous year, when the capital was already insured person calculated;

2) hypothetical retirement, taking into account paragraph 3. 1B-1f and 2;

2A) contributions, funds, interest on arrears and fees total prolongacyjnej, zewidencjonowanych on the sub-account, as at 31 December of the previous year;

3) contributions for pension insurance, with the exception of contributions subject to discharge into an open Pension Fund and checked in must to sub-account a) payable in the case of the insured non-payers of contributions, b) paid in the case of insured persons who are payers of contributions and cooperating with people carrying non-agricultural activities-for the last 12 calendar months, as at 31 December of the previous year, amounting to a nominal per month;

4) contributions to the open pension funds, payable and discharged;

5) contributions payable and paid zewidencjonowanych on sub-accounts, referred to in article 1. 40A paragraph. 4.1b. The height of the hypothetical old-age pension is given to the insured, which at 31 December of the previous year, he graduated from at least 35 years.

1 c. Insured person referred to in paragraph 1. 1B, shall provide information about: 1) hypothetical retirement pension, which they would have received in retirement age, referred to in article 1. 24 paragraph. 1A and 1b of the law on pensions and pensions with FUS, or in age, referred to in paragraph 1. 1 d and 1e, according to the account of the insured person and 2) hypothetical retirement, which would have given him in the century, referred to in paragraph 1, if for each full month attributable to the achievements of this century on his account was checking in a hypothetical amount of contributions calculated by dividing the total amount of contributions for pension insurance, referred to in paragraph 1. 1, by reporting the pensions insurance period expressed in months.

1 d. If the insured person, as referred to in paragraph 1. 1B, to retirement age, as referred to in article. 24 paragraph. 1A and 1b of the law on pensions and pensions with FUS, missing no more than 5 years, in addition, from 2009, information about the height of a hypothetical pension which would have obtained over the age of one year, as well as two, three, four years and five years.

1E. If the insured person, as referred to in paragraph 1. 1B, exceeded the retirement age, as referred to in article. 24 paragraph. 1A and 1b of the law on pensions and pensions with FUS, and did not establish a pension, a hypothetical retirement is calculated for his actual age and the next five years.

1F. The hypothetical pension does not calculate the insured person referred to in paragraph 1. 1B, which determined the amount of the retirement pension on the terms referred to in article 1. 26, or 183 of the law on pensions and pensions from the social insurance fund. Not be calculated the hypothetical old-age pension also in the year in which the account information is sent, if during the period from January 1 this year to submit this information to the insured is established the amount of the pension on the basis of these provisions.

1 g. If the insured person, as referred to in paragraph 1. 1B, to reach the age of a member of the open pension fund to a periodic pension capital is missing no more than 12 months, the additional information about the possibility of exercising the right to periodic pension.

1. The undertaking does not transmit information about the status of your account to the insured, who in ICT Establishment formed a provisioning profile. Range of data covered by the information on the account status Company provides the insured on ICT in electronic form, subject to paragraph 2. 1I. 1. Information about the State of the account shall be made available also in writing at the request of the insured person.

2. The amount of a hypothetical retirement pension is calculated:


1) in the case of administration of a hypothetical retirement pension according to the rules referred to in paragraph 1. 1 c paragraph 1-by dividing the sum of the contributions referred to in paragraph 1. 1, and the initial capital referred to in paragraph 1. 1A paragraph 1 – by the average life expectancy for a person who has reached the retirement age, as referred to in article. 24 paragraph. 1A and 1b of the law on pensions and pensions with FUS, or age, as referred to in paragraph 1. 1 d and 1e, and the height of the hypothetical pension which the insured person would have over the retirement age – by the average life expectancy for that age;

2) in the case of administration of a hypothetical retirement pension according to the rules referred to in paragraph 1. 1 c paragraph 2-by dividing the sum of the contributions referred to in paragraph 1. 1, and the initial capital referred to in paragraph 1. 1A paragraph 1, increased by the amount of notional contributions referred to in paragraph 1. 1 c paragraph 2, by the average life expectancy for a person who has reached the retirement age, as referred to in article. 24 paragraph. 1A and 1b of the law on pensions and pensions with FUS, or age, as referred to in paragraph 1. 1 d and 1e, and the height of the hypothetical pension which the insured person would have over the retirement age – by the average life expectancy for that age.

2A. the average life expectancy is determined by an array of life, communicated by the President of the Central Statistical Office on the basis of the provisions on pensions and pensions from the social insurance fund, in force on 31 December last year.

2B. Information about account Establishment shall send by ordinary mail to the mailing address given on the application form to social security referred to in article 2. 36 paragraph 1. 10.2 c. If the insured person has been reported to the social security by more than one payer contributions, the account shall be sent to the mailing address given on the application form to social security, that Bet has last.

2D. If the mailing address is invalid or incomplete information on the account status Company sends the given on the application form to the social address of residence or address or the address of permanent residence obtained from the register of SOCIAL SECURITY.

2E. If after receiving information about non-insured contribution payer account determines that your account have not been accounted all contributions for pension insurance or have been accounted in the wrong amount, should report to the payer those contributions, in writing or to the Protocol, the request for rectification of the data provided to the plant in documents related to the social insurance as defined in the Act or the transfer of missing documents , hereinafter referred to as "the application for rectification of data."

2f. the payer contributions is obliged to inform the insured in writing about how to deal with a request for rectification of data within 60 days from the date of its receipt.

2 g. in the case of a request for rectification of data the payer contributions is obliged to correct the invalid or missing document associated with the social insurance as defined in the Act, within 30 days from the date of the transfer of the insured person information referred to in paragraph 1. 2f. 2 h. In the event of failure by the payer of the contributions of the request for rectification of the data and where the payer contributions no longer exists, the insured should submit the specified by an organizational unit of the establishment request for an investigation, submitting the supporting documents at the height of the base of contributions to the pension insurance and a copy of the information referred to in paragraph 1. 2f. 2. The investigation referred to in paragraph 1. 2 h, the undertaking should end no later than within 3 months, and particularly complex-not later than 6 months from the date of receipt of the application referred to in paragraph 1. 2 h. 2j. The height of the base of social security contributions may not be provable testimony of witnesses.

2. If, as a result of the investigation it turns out that the cause of the niezewidencjonowania in the account of the insured all premiums for pension insurance or be checked in their in the wrong altitude are: 1) the errors in the data provided in the request, to social security, in the notification of deregistration of the insured with the social security, in the Declaration of the payer or the payer's deregistration in the application of premiums or failure to submit these documents – adjust this data with the Office directly to your account of the insured person or the payer's account contributions If it considers that this is possible, or after the payer contributions remediation documents these documents or missing documents;

2) errors in the personal data given in monthly report or statement of account, or the failure to submit these documents – adjust the data after the submission by the payer contributions remediation documents these documents or missing documents.

2. the payer contributions is required to submit corrective or missing documents, referred to in paragraph 1. 2 k, within 30 days of receipt of notice of the investigation as a result of irregularities in documents related to the social insurance as defined in the Act.

2. the payer contributions is required to submit corrective or missing documents, referred to in paragraph 1. 2 k, within 30 days from the date of: 1) when decision – if the finding of irregularities in the way the decision;

2) receipt of control protocol-if the finding of irregularities in the way of control.

2n. where the payer contributions no longer exists or obtain credit notes or missing insurance documents is not possible, the Company adjust data from the Office directly to your account of the insured person or the payer's account contributions, corrects the errors identified in the Office of the social insurance-related documents referred to in the Act or with the Office of missing documents.

2. The provisions of paragraph 1. 2e-2 shall apply mutatis mutandis to an insured person who is the payer, which after receiving information about State of account determines that your account have not been accounted all contributions for pension insurance or have been accounted in the wrong amount.

3. The data collected on the account of the insured person, referred to in article 1. 40, and the payer's account of the contributions referred to in article 1. 45, may be made available to the courts, prosecutors, tax inspection authorities, tax authorities, the national labour inspection, border guards, komornikom Court, enforcement authorities within the meaning of the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2016.599), the social assistance centres, district centres and family support, public employment services, the financial supervision Commission and the Palatine and the head of the Office for Foreigners in terms of ongoing proceedings relating to legalization of stay of foreigners on the territory of the Republic of Poland , taking into account the provisions on the protection of personal data.

3A. The information collected in the account of the insured person being a participant within the meaning of annex I or annex II to the regulation of the European Parliament and of the Council (EU) no 1304/2013 of 17 December 2013 on the European Social Fund and repealing Council Regulation (EC) No 1081/2006 (OJ. EU L 347, 20.12.2013, p. 470), referred to in article 1. 40, and the payer's account of the contributions referred to in article 1. 45, may be shared with the Minister competent for regional development in order to meet the requirements set out in annex I or in annex II to that regulation and to the extent necessary.

4. the data referred to in paragraph 1. 3, available also at the request of individuals and payers of contributions, which relate to the information contained in the accounts, subject to the provisions of paragraph 2. 5 and 6.

5. pending receipt by the insured person of the first information referred to in paragraph 1. 1, the data collected on the account of the insured person provides oral on oral request requested personally by the insured, the information contained in your account in an organizational unit of the plant.

6. The data collected on the account of the insured person, shared orally, at the request of the insured Company confirms in writing.

7. In the cases referred to in paragraph 1. 3-6, the application shall contain: 1) in the case of data collected on the account of the insured person-name and surname of the insured person and the numbers referred to in article 1. 35 paragraph 1. 1 paragraph 1;

2) in the case of data collected on the payer's account of contributions – name and surname or name of the payer's summary of contributions and the numbers referred to in article 1. 35 paragraph 1. 1 point 2.

8. the undertaking does not provide the data, if the application does not contain the information referred to in paragraph 1. 7. When a request occurs, the bailiff, the data referred to in paragraph 1. 3 shall be made on the basis of the information contained in this application, unless they are not sufficient to identify the person requested.

9. The data collected on the accounts referred to in paragraph 1. 3, available free of charge to the courts, prosecutors, tax inspection authorities, tax authorities, the national labour inspection, border guard, social welfare centres, district centres and family support, public employment services, the financial supervision Commission, the Palatine and the head of the Office for Foreigners in terms of ongoing proceedings relating to legalization of stay of foreigners on the territory of the Republic of Poland, the Minister competent for regional development in terms of paragraph 1. 3A, and, to the extent necessary for the implementation of the family benefits-wójtowi, Mayor or city President.


10. The data collected on the accounts referred to in paragraph 1. 3, provides a komornikom Court, to the extent necessary for carrying out the executions, in return for payment, unless provided otherwise.

10A. The amount of the fee referred to in paragraph 1. 10, does not exceed 2% of the projected average monthly salary was adopted to determine the amount of the annual contribution base restrictions, announced pursuant to art. 19 paragraph. 10 for the calendar year.

10B. the competent Minister in charge of social security shall determine, by regulation, the amount of the fee referred to in paragraph 1. 10, and its method of brining, by making the amount of the fee form submission, disclosure and the amount incurred by the costs associated with providing information, in particular the cost of search for information and draw up a certificate, and bearing in mind the need to ensure the proper collection of fees.

11. The social insurance passes of border guards and national labour inspection: 1) a list containing the data contributors, who in the last quarter reported to social security at least one foreigner, within the end of the last working day of the month following the end of the quarter to which the list relates and 2) data of the insured person the alien-within 7 days from the date of receipt of the written request of the border guard or the national labour inspection.

12. the data referred to in paragraph 1. 11 paragraph 1 shall include: 1) VAT number;

2) number (REGON);

3) social security number;

4) type of activity according to the Polish classification of activities (PKD);

5) series and number of the identity card or passport, if the payer contributions has not been given tax ID number, or one of them;

6) short name;

7) name and surname;

8) the address of the registered office;

9) mailing address;

10) the address of the place of business;

11) the number of foreigners reported to social security;

12) the nationality of the foreigner;

13) title insurance of a foreigner.

13. the data referred to in paragraph 1. 11 paragraph 2, include: 1) the type, series and number of identification document;

2) social security number, if one has been assigned;

3) your first and last name, date of birth;

4) citizenship;

5);

6) address;

7) residence address;

8) mailing address;

9) insurance code;

10) date of obligation social security;

11) date of filing for social security;

12) the expiration date of the obligation to social security, unregister the insured with social security;

13) hours of work;

14) the basis of contribution to the pension scheme and the date of payment of the contributions, in the case of data reported to the State Labour Inspectorate.

14. the undertaking provides a public employment services, in electronic form, the data collected on the account of the insured person, referred to in article 1. 40:1) your first and last name, 2) date of birth, SOCIAL SECURITY number) 3, and if not given social security number-type, series and number of the identity document, 4) citizenship, 5) the code and the name of the title insurance, 6) the name and the identification data of the payer, 7) the date liability insurance, 8) the date of filing for social security or health insurance, 9) the date of the clock-out registration with the social security or health insurance 10) types of insurance along with the determination, whether voluntary or mandatory, 11) working hours, 12) about the basis of the dimension of the social security contributions, 13) paid social insurance contributions for self-employed non-agricultural activities and people associated with them, 14) information about the annual calculation basis of contributions to the pension scheme, 15) shown in personal monthly report breaks in contributions 16) paid benefits from sickness insurance and accident insurance, 17) the benefits paid from pension insurance and pension insurance, 18) first and last name and the date of obtaining or losing rights to health insurance by the Member of the family – to the extent necessary to implement the tasks defined in the provisions on employment promotion and labour market institutions.

15. the Company provides district offices work and regional offices work in electronic form, a list containing the data of insured persons, referred to in article 1. 6 paragraph 1. 1 paragraph 9-9b, which, in the preceding month have been reported to social security or health insurance, other titles-within 10 business day of the next month.

16. the data referred to in paragraph 1. 15, include: 1) first and last name;

2) date of birth;

3) social security number, and if not given social security number-type, series and number of the document of identity and date of birth and nationality;

4) date obligation social security or health insurance with another title than those mentioned in article 2. 6 paragraph 1. 1 paragraph 9 – 9b;

5) the date of the clock-out registration with the social security or health insurance with another title than those mentioned in article 2. 6 paragraph 1. 1 paragraph 9 – 9b;

6) insurance code.



Chapter 5 of the Social Insurance Fund Article. 51. [FUS Activity] 1. Social Insurance Fund is earmarked fund, set up in order to carry out tasks from the scope of social security.

2. Have the FUS is the bet.



Article. 52. [FUS Revenues] 1. FUS revenues come from: 1) of the social security contributions, which are not subject to the transfer for the benefit of open pension funds;

1A) of redressive measures amount of contributions transferred to open pension funds;

1B) of the payments referred to in article 1. controversies surrounding the mouth. 1 of the law of 28 August 1997 on the Organization and functioning of the pension funds;

2) (repealed) 3) with contributions from the State budget and from other institutions, submitted to the provision that the payment was commissioned to the establishment, with the exception of benefits financed from separate chapters of the budget and payments with foreign institutions;

4) interest bank account FUS;

4A) on investments made in units of money market funds, referred to in article 1. 178 of the Act of 27 May 2004 on the investment funds and management of alternative investment funds (OJ of 2014. poz. 157, as amended);

5) of interest from the regulated market whose obligations to FUS;

6) from repayment of unduly collected benefits, together with interest;

7) from the additional levy referred to in article 8. 24 paragraph. 1A, and prolongacyjnej fees;

8) with grants from the State budget;

9) with funds from the FRD, referred to in article 1. 59;

10) with other titles.

2. Social Insurance Contributions are allocated to income FUS in the month following the month for which the contribution is due.

3. (repealed) 4. The proper Minister of public financies transfers to a bank account of the social insurance fund the measures referred to in paragraph 1. 1, paragraph 1a, within 3 days after presentation by the application containing information about the date and amount of contributions transferred to open pension funds.



Article. 53. [Grants for FUS] 1. Within the limits set out in the budget law FUS can receive from the State budget grants and interest free loans.

2. Grants and loans referred to in paragraph 1. 1, can be used only to supplement funds for the payment of benefits guaranteed by the State, if the revenues transferred to the bank account of the FUS and collected on the reserve fund does not provide full and timely payment of benefits financed from FUS revenues.

3. With the consent of the proper Minister of public financies FUS may take out loans.



Article. 54. [the activities financed by the funds in the FUS] from the funds accumulated in the FUS shall be financed: 1) benefits from pension insurance, pension, sickness and accident;

2) expenditure on prevention rentową;

3) repayment of credits and loans, plus interest, borrowing to pay benefits with FUS;

4) interest for late payment of benefits;

5) accounts receivable for payers of contributions referred to in article 1. 3 paragraphs 1 and 2. 2;

6) expenses related to the execution of the tasks referred to in article 1. 52 paragraph 1. 1 paragraph 3;

7) (repealed) 8) a copy of which is the reverse of the establishment, referred to in article 2. paragraph 76. 1 paragraph 1;

9) expenses to cover a shortage of measures necessary to ensure pension payments;

10) pensions, guaranteed funds and one-time payments, determined by contributions from the zewidencjonowanych on the sub-account.



Article. 55. [ring-fenced funds within the framework of the FUS] 1. Within the framework of the FUS extracts funds: 1) retirement, from which they are funded pension payments and expenses referred to in article 1. 54 paragraph 9 and 10;

2) scheme, from which they are financed: a) the payment of pensions for incapacity for work, pensions, training, pensions, pensions for orphans complete, beauty treatments, b) pensions granted from the Office instead of incapacity pensions to persons born before 1 January 1949, that do not have a contribution period and non-contributory of at least 20 years for women and 25 years for men , c) funeral benefits, d) provide outsourced Allot to payment subject to the financing from the State budget, as well as e) expenditure on prevention rentową;

3) sickness, which financed benefits are defined in separate regulations;

4) accident, from which financed benefits are set out in separate provisions, as well as the costs of prevention of eccentricity specified in separate regulations;

5) reserve created for pension insurance, sickness and accident insurance.

2. For the funds referred to in paragraph 1. 1 paragraphs 1 to 4, there are no separate bank accounts.



Article. 56. [reserve Funds] 1. Reserve Fund is created:


1) from funds remaining at 31 December of each year in the bank account FUS less any amount necessary to ensure that payments for the first month of the following year;

2) of interest from the placed funds reserve fund.

2. the resources of the reserve fund may be used to supplement a shortage fund scheme, sickness or accident.

3. the resources of the reserve fund may be invested only in bank deposits, in securities issued by the Treasury, and in units of participating money market funds, referred to in article 1. 178 of the Act of 27 May 2004 on the investment funds and management of alternative investment funds.

4. the competent Minister of social security, in consultation with the competent Minister of public financies, shall determine, by regulation, detailed rules for the financial management and the principle of the placement of the FUS measures, with a view to management efficiency and safety measures.



Article. 57. [Prevention annuity] budget Act determines annually the amount of expenditure on prevention rentową of up to 0.4% of the expenditure on pension benefits, pension, sickness and accident insurance, as provided for in the financing plan FUS for a given financial year.



Chapter 6 demographic Reserve Fund Article. 58. [Finance FRD] 1. For the pension insurance creates demographic reserve fund.

2. FRD is powered by: 1) with the measures referred to in article 1. 22 paragraph 1. 4;

2) with transferred funds from the privatisation of State-owned property in 40% of the revenue from the total gross amount, less the amount of the mandatory deductions on the special-purpose fund, referred to in article 2. 56 paragraph 1. 1 paragraph 1 of the law of 30 August 1996 on the commercialisation and privatisation (Journal of laws of 2015.747 and 978), obtained from all privatization processes carried out in a given year;

3) revenues from FRD are sited in accordance with art. 63 para. 2 and art. 65 paragraph 1. 2 and 4;

4) from the interest earned from the investment of the accounts by the company, and not the FUS revenues and establishment;

4A) assets derived from the transfer of the assets referred to in article 1. 23 paragraph 1. 2 paragraphs 2-4 of the Act of 6 December 2013 on amendments to certain laws in connection with the determination of the principles of payment of pension funds in open pension funds (OJ. 1717) which are extracted ewidencyjnie;

5) from other sources.



Article. 59. [the use of FRD] 1. Measures FRD can be used to: 1) supplement resulting from demographic reasons of deficiency of the Pension Fund, referred to in article 1. 55 paragraph 1. 1 paragraph 1, subject to paragraph 2. 3 and art. 112 paragraph 1. 1;

2) interest-free loan supplementary measures of the Pension Fund to the current payment of benefits, providing liquidity FUS, return within not more than 6 months from the date of receipt of the funds by the FUS;

3) Fund of the Pension Fund of the assets referred to in article 1. 58 paragraph 1. 2, paragraph 4a, plus the income from those assets.

2. the Council of Ministers, by regulation, may order the use of FRD purpose referred to in paragraph 1. 1 paragraph 1, having regard to the need to ensure the payment of benefits financed from the Pension Fund.

2A. the Council of Ministers, by regulation, may order the use of FRD purpose referred to in paragraph 1. 1 paragraph 2, specifying the date and method of reimbursement of loans, bearing in mind the need to ensure payment of benefits financed from the Pension Fund.

2B. The regulation referred to in paragraph 1. 2, does not seem, if the budget law for the year is recognised in income FUS measures referred to in paragraph 1. 1 point 1.

2 c. the Board Establishment runs measures FRD purpose referred to in paragraph 1. 1 paragraphs 1 and 3, up to the amount set out in the financing plan FUS.

3. the costs of the current management of FRD are funded from its appropriations. The amount of funds to manage is determined annually in the financial plan of the FRD.



Article. 60. [demographic Reserve Fund] 1. FRD has legal personality.

2. The statutes of the FRD gives the competent minister of social security, by way of regulation.

3. Authority of the FRD is the bet.

4. the measures has FRD company, subject to article 22. 59 and 64.

5. the undertaking represents the FRD as specified for the plant in its statutes.

6. the headquarters of the FRD is the seat of the plant.

7. name of the FRD is legally protected.



Article. 61. [finance FRD] 1. Finance FRD is based on many years of moving pension fund revenue and expenditure forecasts.

2. the estimates referred to in paragraph 1. 1, are in particular assumptions about the demographic and socio-economic of the country, and especially the assumptions regarding fertility, mortality, growth, earnings, migration, inflation, unemployment, the structure of the population broken down by occupational groups and groups outside the workforce, and the valorisation of contributions and benefits paid out of social security.

3. Forecast, referred to in paragraph 1. 1, drawn up by the Executive Board of the plant.

4. Forecast, referred to in paragraph 1. 3, is presented to the Council of Ministers every three years, until 30 June, together with the opinion of the Actuary on the basis of the provisions of the insurance business. The choice of an actuary shall be the competent minister in charge of social security by way of competition.

5. Forecast is published annually in the Information Bulletin. Scope of publication shall determine the competent minister of social security, by way of regulation.



Article. 62. [restrictions on the activities of the FRD] FRD may not raise loans or credits. State budget guarantees the payment of the retirement benefits of the FUS.



Article. 63. [Rotation means FRD] 1. FRD has located its means in order to achieve their maximum safety and profitability.

2. until 31 December 2001. localise your bills and measures FRD bonds and other securities issued by the Treasury.

3. FRD may not invest its funds from the assets referred to in article 1. 58 paragraph 1. 2, paragraph 2, in the instruments referred to in article 1. 65 paragraph 1. 2 paragraph 2-5.



Article. 64. [to entrust the management of FRD] 1. After the Assembly by FRD measures higher than 250 000 thousand. £ management FRD may be entrusted by the holder externalisation on the principles set out in this Act and the contract for the management.

2. the selection of the management measures FRD takes place in the negotiated procedure with publication or the negotiated procedure without publication. Public procurement rules shall apply mutatis mutandis.



Article. 65. [restrictions on management FRD] 1. Any entity or group of entities related, within the meaning of the rules on the organisation and functioning of the pension funds, may not be assigned to in the management of more than: 1) 40% of the FRD, if the value of these measures does not exceed 1 0000 0000 000. PLN;

2) 25% of the FRD, if the value of these measures exceeds 1 0000 0000 000. zł, and does not exceed 2 0000 0000 000. PLN;

3) 15% of the FRD, if the value of these measures exceeds 2 0000 0000 000. zł.

2. the managing shall, subject to paragraph 2. 3 and 4, and place the measures FRD only in the country and only in: 1) bills, bonds and other securities the Treasury;

2) securities issued by municipalities, associations of municipalities and the city of Warsaw;

3) debt securities guaranteed by the State;

4) shares and bonds book-entry in accordance with the provisions of the Act of 29 July 2005 on trading in financial instruments (OJ of 2014.94, with further amendments);

5) bonds issued by public companies within the meaning of the Act of 29 July 2005 on public offer and the conditions of introduction of financial instruments to organised trading system and on public companies (OJ of 2013.1382, with 2015.978, 1260 and 1844 and from 2016.615).

6) (repealed) 3. The competent Minister in charge of social security in consultation with the competent Minister of public financies, in view of the management efficiency, security and profitability of investment, shall determine by regulation: 1) obligatory essential elements, which should contain the contract for the management of FRD, taking into account, in particular, determine the duties and rights of an authorized entity and management fees;

2) aspect ratio of the share of individual deposits funds FRD, taking into account the investment risk and the purpose of the appointment of FRD;

3) way to invest funds from the assets referred to in article 1. 58 paragraph 1. 2, paragraph 4a, along with the principles of their valuation;

4) detailed method of determining the costs referred to in article 1. 59 paragraph 1. 3, taking into account in particular the costs that can be considered the cost of management of FRD.

3A. the competent Minister of social security, in consultation with the competent Minister of public financies, may determine, by regulation, other forms of placement measures FRD, taking into account the safety and profitability of investments.

4. the measures FRD can be invested by the company also directly in units of participation investment funds selected in mode, referred to in article 2. 64, if their investment policy referred to in the Statute and actually carried out is not in contradiction with the requirements set out in paragraph 1. 2 and 3.



Chapter 7 social insurance Art. 66. [social security] 1. The plant is the State organizational unit and have legal personality. The seat is the city of Warsaw.


2. Supervision of compliance activities of the establishment with the provisions is exercised by the competent minister in charge of social security. This surveillance may not apply to individual cases dealt with by way of an administrative decision.

3. the acts on the basis of this Act and other laws governing the individual ranges of its activities.

4. with respect to the activities referred to in article 1. 68-71, a permanent establishment are entitled to legal remedies, the competent authorities of the State administration.

5. In administrative proceedings a higher degree of authority in relation to the field of organizational units is the President of the Establishment.



Article. 67. [Organization of the plant] 1. The plant is composed consists of: 1) headquarters;

2) field organizational units.

2. (repealed) Article. 68. [the scope of operation of the plant] 1. The scope of operation of the plant include: 1) implementation of the provisions on social security, and in particular: (a) social insurance obligation and entitlement), b) determine entitlements to social security benefits, and payment of these benefits, unless under separate provisions for these obligations, c) alignment and retrieve social security premiums, health insurance, the Labour Fund, employee benefits Guaranteed Fund , d) to conduct settlements with the payers of contributions in respect of premiums and paid by them of benefits subject to the financing of the social security funds or other sources, e) the conduct of individual insured accounts and account payers of contributions, f) to rule by medical examiners and boards of medical Establishment for the purposes of determining entitlement to benefits from social security;

1A) giving opinions on draft legislation with social security;

2) implementation of the agreements and international agreements in the field of social security;

2A) issue persons entitled to pensions from social security pensioner's card registered-pensioner, confirming the status of pensioner-pensioner;

3) having the financial resources of social security funds and the maintenance Fund [4];

4) actuarial development analysis and forecasting in the field of social security;

5) control of the case-law on temporary incapacity for work;

6) control of the exercise by the payers of contributions and by the insured obligations relating to social security and other tasks to that permanent establishment;

7) issue of the newsletter;

8) to popularize knowledge about social security.

2. In the framework of the implementation of the tasks referred to in paragraph 1. 1 (1) (a). (f) and paragraph 5 and tasks related to adjudicate by medical examiners and the Medical Commission of the establishment for the purpose of determining entitlement to benefits other than social insurance Company grants contracts for additional reviews physician consultant or psychologist and the results of the observation time hospital – in accordance with the needs of medical jurisprudence with the exception of the provisions on public procurement.

3. the provision of paragraph 1. 1 paragraph 2a shall apply mutatis mutandis to the persons entitled to pensions and annuities paid by the Company within the framework of the tasks under separate regulations.

4. the competent Minister in charge of social security shall determine, by regulation, the pattern of the pensioner's card – a pensioner, its issuance, replacement or refund, as well as the scope of information, which can include cards, guided by the need to ensure the efficiency of the procedure for the issue of the pensioner's card – a pensioner.



Article. 68A [Business in the contact point] 1. The scope of operation of the plant should be keeping the contact point referred to in the regulation of the European Parliament and of the Council (EC) no 987/2009 of 16 September 2009 on the implementation of Regulation (EC) No 883/2004 on the coordination of social security systems (OJ. EU L 284 of 30.10.2009, p. 1, as amended. ), for the exchange of data in the framework of the system for electronic exchange of social security information in the areas of: 1) for determining the legislation applicable;

2) cash benefits for sickness;

3) benefits maternity and equivalent paternity benefits;

4) invalidity benefits;

5) old-age benefits;

6) survivors ' benefits;

7) cash benefits in respect of accidents at work and occupational diseases;

8) allowances in the event of death;

9) pre-retirement benefits;

10) special non-contributory cash benefits;

11) recovery of contributions or overpaid benefits.

2. To the extent referred to in paragraph 1. 1 bet is the competent institution, the institution of the place of residence, the institution of the place of residence referred to in the regulation of the European Parliament and of the Council (EC) No 883/2004 of 29 April 2004 on the coordination of social security systems (OJ. EC-L 166 of 30.04.2004, p. 1, as amended. d.; Oj. EU Polish Special Edition, chapter. 5, vol. 5, p. 72, as amended. d.) and the liaison institution, referred to in the regulation of the European Parliament and of the Council (EC) no 987/2009 of 16 September 2009 on the implementation of Regulation (EC) No 883/2004 on the coordination of social security systems.

3. the undertaking may process personal data if this is necessary to keep the contact point referred to in paragraph 1. 1, including the exercise of the rights or obligations under a regulation of the European Parliament and of the Council (EC) No 883/2004 of 29 April 2004 on the coordination of social security systems and the regulation of the European Parliament and of the Council (EC) no 987/2009 of 16 September 2009 on the implementation of Regulation (EC) No 883/2004 on the coordination of social security systems.



Article. 69. [operation of the plant in the field of prevention of pension] 1. The scope of operation of the plant should be conducting prevention with rollovers, including: 1) medical rehabilitation of insured persons at risk of complete or partial inability to work, persons entitled to sickness allowance or rehabilitation benefits after termination of entitlement to sickness insurance or accident, as well as periodic pension beneficiaries in respect of incapacity to work;

2) research and analysis of the causes of incapacity to work;

3) other preventive action.

2. within the framework of the prevention of pension Plant: 1) directs the insured and persons referred to in paragraph 1. 1, point 1, to rehabilitation centres;

2) can create and lead your own rehabilitation centres;

3) grants contracts for rehabilitation services in other centres;

4) conducts in-house research and analysis of the causes of incapacity to work;

5) can order taking by others of scientific research on the causes of incapacity for work and the methods and solutions to prevent the incapacity to work;

6) can finance other activities relating to the prevention of the pension.

3. the contracts referred to in paragraph 1. 2, paragraph 3, shall not apply the provisions on public procurement.

4. the Council of Ministers shall determine, by regulation, the detailed rules and mode: 1) targeting medical rehabilitation;

2) (repealed) (3)) for the award of contracts for rehabilitation services.



Article. 70. [financial situation Forecast for the next financial year] 1. The plant shall be drawn up for each fund listed in the article. 55 paragraph 1. 1 paragraph 1-4 financial situation forecast for the next fiscal year. The Bill is a combination of anticipated commitments and impacts for the year contributions and other sources.

2. For subsequent 5 fiscal years Bet shall be drawn up for each of the simplified account funds. Provision of art. 61 paragraph 1. 2 shall apply mutatis mutandis.



Article. 71. [task assigned to the undertaking] 1. The plant also performs the tasks entrusted under other laws.

2. the undertaking may perform other commissioned tasks in the field of insurance or social security.

3. the tasks referred to in paragraph 1. 1 and 2, the bet carries a fee, on the principles set out in the regulations or in the contracts or agreements concluded with the ordering.



Article. 71A. [Service letters and the decision of the establishment] 1. The plant can send letters and decisions by ordinary mail.

2. In the event of a dispute, the burden of proof service or decision referred to in paragraph 1. 1, the onus is on the works.



Article. 71B. [Provide commissioned by foreign institutions] 1. An establishment may mediate in communicating benefits contracted by foreign institutions to pay persons entitled in Poland by issuing orders to the implementation of foreign exchange payments of these benefits by banks.

2. the costs of the implementation of the payments referred to in paragraph 1. 1, shall be borne by the company.



Article. 72. [the plant Authorities] Plant Bodies are: 1) the President of the establishment;

2) the Board, whose Chairman is ex officio President of the establishment;

3) the Supervisory Board of the plant.



Article. 73. [activity of the President of the Establishment] 1. The activities of the plant directs the Chairman of Bet, that represents a bet on the outside.

2. The President of the Establishment shall appoint the President of the Council of Ministers at the request of the Minister responsible for social security made after obtaining the opinion of the Supervisory Board of the plant. President of the Council of Ministers revokes President bet on the request of the Minister responsible for social security.

2A. (repealed) 2b. (repealed) 2 c. (repealed)

3. The scope of activities of the President of the Establishment, in particular: 1) directing the work of the Board;

2) to coordinate the cooperation of the plant with the Government authorities, in particular with the Commission of financial supervision, as well as with other bodies funding;

3) creating, transforming and removing field organizational units and the determination of their headquarters, territorial jurisdiction and substantive;


4) the appointment and dismissal of the heads of organisational units of the plant, their deputies and accountants;

5) oversight case-law, the medical examination for the purpose of social security;

6) benefits by way of exception;

7) performing the functions of an employer within the meaning of the provisions of the labour code;

8) approve projects on the administration of the means of FRD.



Article. 73A. [Chairman of the Establishment] 1. The Office of the President can deal with a person who: 1) has a master's degree in or equivalent;

2) is a citizen of Polish;

3) enjoys the full rights;

4) not been convicted by a final judgment for an intentional crime or tax intentional crime;

5) has the powers of management.

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 Establishment] 1. The Board of the plant consists of the President and with 2-4 people, who are appointed and recalled by the Board of Directors of the establishment, at the request of the President of the establishment.

2. the Management Board directs the activities of the permanent establishment in respect of non-reserved for the President of the Establishment.

3. The Management Board shall, in particular: 1) the day-to-day management of the funds, which have is Bet;

2) preparation of projects on the administration of the means of FRD;

3) financial management;

4) draft annual financial plan FUS and FRD and passing it as specified in the provisions on work on the project of the State budget, after a favourable opinion from the Supervisory Board of the plant – the Minister competent for social security;

5) drawing up the annual accounts of the Undertaking, the FUS and FRD and submit them – after a favourable opinion from the auditor who is not an employee of the plant – the Minister competent for social security;

5A) drawing up annual reports on the implementation of financial plans FUS and FRD and submit them – after a favourable opinion from the Supervisory Board of the plant – the Minister competent for social security;

6) presenting to the Board of Directors of the plant information about running of the plant – in the form of, and the time periods specified by the Supervisory Board;

7) (repealed) 8) preparation of financial plan, and reports on its implementation and to submit them, after approval by the Board of Directors of the plant – the Minister competent for social security;

9) development of annual activity reports and submit them after approval by the Board of Directors of the plant – the Minister competent for social security;

10) preparation of multi-year moving pension fund revenue and expenditure forecasts referred to in article 1. 61 paragraph 1. 3.3a. In the report on the implementation of the financial plan of the establishment referred to in paragraph 1. 3, paragraph 8, shall be also about the amount of the contributions payable, referred to in article 1. 40(2). 1 paragraph 1, unpaid by the payers of contributions.

4. Mode of operation of the Board of Directors determines regulations adopted by the Board of Directors of the plant.

5. the competent Minister of social security, at the request of the President of the establishment, reviewed by the Supervisory Board, the Establishment, by way of regulation, the Statute of the permanent establishment in which specifies in particular: 1) the organisational structure of the plant and material scope of action and field headquarters organizational units;

2) mode of functioning and powers of the organs of the plant.

6. (repealed) Article. 74A. [the recruitment of candidates for employment at the plant] 1. Recruitment of candidates for employment vacancies in the establishment is open and competitive.

2. the vacancy notice shall be included in the Bulletin of public information referred to in the Act of 6 September 2001 on access to public information, and in a place commonly available in the organizational unit, which is recruitment.



Article. 74B. [information on candidates for employment at the plant] information about candidates who made themselves known to the recruitment, are public information within the scope of the requirements set out in the notice of vacancy.



Article. 74 c. [time limit for submission of documents for employment in the establishment] deadline for the submission of documents referred to in the notice of vacancy, shall be not less than 14 days from the date of publication of this notice in the Bulletin of public information.



Article. 74d. [list of candidates for employment at the plant] 1. After the expiry of the deadline for submission of documents specified in the notice of vacancy shall circulate a list of candidates who fulfil the formal requirements referred to in the notice of vacancy, by placing her in a place commonly available in the organizational unit in which it is carried out the recruitment, as well as by the publication of its public information bulletin.

2. the list referred to in paragraph 1. 1, contains the name of the candidate and his place of residence within the meaning of the provisions of the civil code.



Article. 74e. [Protocol carried out the recruitment of candidates for employment at the plant] 1. Shall be drawn up which was carried out the recruitment of candidates for employment vacancies in the establishment.

2. the Protocol shall contain in particular: 1) the term workplace, which was recruitment, the number of candidates and the names, surnames and addresses of not more than 5 best candidates ranked according to the level of compliance with the requirements set out in the notice of vacancy;

2) information of the methods and techniques of recruitment;

3) justification for selection.



Article. 74f. [information on the result of recruitment to employment in the establishment] 1. Information about the outcome of the recruitment to circulate within 14 days from the date of employment of the selected candidate or the completion of recruitment, where, as a result there was no employment of any candidate.

2. The information referred to in paragraph 1. 1, includes: 1) the name and address of the Office;

2) the term workplace;

3) name and surname of the candidate and his place of residence within the meaning of the provisions of the civil code;

4) justification for selection of the candidate or the justification of unemployment of any candidate.

3. information about the outcome of the recruitment disseminates public information bulletin and in place of the commonly available in the organizational unit in which he was driven recruitment.



Article. 74g. [termination of the employment relationship of the person who by means of recruitment to employment in the establishment] if the employment relationship of the person who by means of recruitment had stopped within 3 months from the date of establishing the employment relationship can be employ the same as another person out of the best candidates listed in the Protocol of this recruitment. The provisions of article 4. 74f shall apply mutatis mutandis.



Article. 75. [the Board of Directors of the establishment] 1. The Supervisory Board is appointed by the President of the Council of Ministers at the five-year term, subject to the provisions of paragraph 2. 1A and 1b, where: 1) 4 members, including the President of the Council, appointed at the request of the Minister responsible for social security, made in consultation with the competent Minister of public financies;

2) 1 member is appointed at the request of any of the employers ' organizations, a representative within the meaning of the Act of 24 July, 2015, at the Council for social dialogue, and other institutions of social dialogue (OJ. 1240), hereinafter referred to as the "law on the Council of the social dialogue";

3) 1 member is appointed at the request of any federal organization, a representative within the meaning of the law on the Council of the social dialogue;

4) 1 member shall be appointed at the request of a national organization of retirees and pensioners.

1a. the Member of the Supervisory Board of the plant may be revoked by the President of the Council of Ministers before the end of the term in case of resignation or by him at the request of the authority or organisation that reported his candidacy.

1B. the President of the Council of Ministers shall supplement the composition of the Supervisory Board of the establishment as provided for for the appointment.

2. The tasks of the Supervisory Board of the plant, in particular: 1) adoption of the rules of procedure management actions;

2) wage Board members, with the exception of the President of the establishment;

3) periodic assessment – adopted by the self mode-work of the Board;

4) approve the annual financial plan, project and reports on its implementation, as well as the annual activity report;

5) reviewing financial plans FUS and FRD and the reports of their performance;

6) giving opinions on draft legislation with the social insurance and the reporting of initiatives addressed to the Minister responsible for social security;

7) (repealed) 8) selection of the auditor performing the examination of the annual financial statements of the establishment, the FUS and FRD;

9) (repealed) 10) (repealed) 11) reviewing draft statutes of the plant.

3. the President of the Council of Ministers shall determine by regulation: 1) mode for the notification of the candidates for the members of the Supervisory Board;

2) the terms and conditions of remuneration of the members of the Supervisory Board of the plant.



Article. 75A. [the head of the National Centre for Criminal Information] Plant Authorities cooperate with the head of the National Centre for Criminal Information to the extent necessary for the implementation of its tasks.



Article. 76. [Revenue Establishment] 1. The plant obtains income from: 1) a copy of the FUS incriminating funds referred to in article 1. 55; the amount of allowance shall be determined annually in the budget law on the basis of a financial plan FUS approved by the Minister responsible for social security in consultation with the competent Minister for the budget;

1A) a copy of the Bridging Pensions Fund, referred to in the Act of 19 December 2008 on pensions bridging;

2) claims incurred in collection costs and contributions to the investigation: a) health insurance from the national health fund, b) employee benefits Guaranteed Fund


(c)) (repealed) (d)) the Fund – which determine separate rules;

3) claims incurred in collection costs and contributions to the open pension funds in an amount of not more than 0.4% of the amount transferred to the open pension funds contributions on this insurance, except that the amount of duty shall be fixed annually in the budget law;

4) influence of performing other tasks outsourced to a permanent establishment;

5) subsidy from the State budget;

6) claims incurred costs of the current activities of the establishment relating to: (a)) (repealed) (b)) support benefits payable from the FUS, subject to financing from the funds of the State budget, c) support social pensions, financed from the State budget;

6a) (repealed) 6b) credit interest on bank accounts;

7) other income.

2. trade costs, referred to in paragraph 1. 1 paragraph 6, shall be subject to a refund from the State budget in proportion to the number of benefits financed from these sources.

3. (repealed) 4. The costs associated with Tele-banking, shopping, and depreciation are determined each year separately based on current needs and prices.



Article. 77. [finance Establishment] 1. Company manages its property and leads an independent economy, within the limits of its financial resources.

2. From the revenue referred to in article 1. 76, covers in particular: 1) the expenditure on salaries and premiums charged;

2), expenditure on the purchase of goods and services;

3) the costs of the current activities of the Supervisory Board;

4) other current activities;

5) spending on investment;

6) expenditure on training activities and in dissemination in the field of social security;

7) operating costs benefits financed from FUS, and carried out by the health of the agricultural social insurance;

8) the costs of benefits, including being carried out under international agreements;

9) expenses for keeping the contact point referred to in article 1. 68A paragraph. 1.3. The plant has the funds in foreign currency from foreign institutions deposits transferred to cover the payments of foreign persons entitled in Poland.

4. returns to the requested to appear in matters of social security benefits and other benefits paid by the Company the costs incurred. The competent Minister in charge of social security shall determine, by regulation, the types and amount of reimbursable costs and conditions for their return, having regard to the legitimate interest of the person summoned and the financial capacity of the plant.

5. In matters of social security benefits company has the right to use medical records to health care facilities.



Article. 78. [financial statements Establishment] financial statements Establishment shall be subject to the examination and notice on the principles set out in the rules of accounting.



Article. 79. [secrecy] 1. Individual data on insured accounts and accounts of payers of contributions, as well as in the registers kept by the factory and the source data on which the entries on these accounts and records are the secret of the legally protected plant. To comply with this mystery required are: 1) the employees of the undertaking;

2) members of the Supervisory Board of the plant.

2. the provision of paragraph 1. 1 shall also apply to the individual data of people processed at the plant in terms of attribution, the determination and payment of social security benefits as well as benefits financed from the State budget and payments made, in connection with the implementation of tasks to a permanent establishment on the basis of separate provisions.



Article. 79A. [protection of workers of the plant] Employees of the plant shall enjoy the protection provided for in the criminal code for public officials, unless they perform only steps utilities.



Chapter 8 obligations of the insured and appeals Art. 80. [to determine the right to benefits and the amount] in order to determine the right to benefits and the amount of insured persons are obliged to: 1) presentation of facts affecting the right or the amount of benefits;

2) to inform of any changes affecting the service;

3) on-demand submission of evidence;

4) appear, if the circumstances of the case require it;

5) undergo a medical examination, as well as treatment or rehabilitation, if it is expected that the treatment or rehabilitation to restore the ability to work or will the ability to work will be preserved.



Article. 81. [exclusion of application of the provision of the Act] Provision art. 80 does not apply, if: 1) the company has the possibility of less than the insured to determine the circumstances necessary for the grant and payment of benefits;

2) study could expose the insured on the deterioration of health or endanger his life.



Article. 82. [withhold provision] where the insured makes the opportunity to clarify all the circumstances of the case, the undertaking may, by decision, withhold or stay the proceedings until the cooperation.



Article. 83. [decision of Establishment] 1. Company issues decisions in individual cases concerning, in particular: 1) report to social security;

2) pass insurance;

3) determine the contribution and their collection, as well as debt relief contributions receivable;

3A) for determining the contribution to the Pension Fund Bridging and their collection, as well as debt relief claims arising from these contributions;

4) determine entitlements to social security benefits;

5) dimension of social security benefits.

2. the decision of the establishment is subject to an appeal to the competent court within the time limit and according to the rules set out in the provisions of the code of civil procedure.

3. the appeal to the Court shall be entitled to also if any decision within 2 months from the date of filing of the application for the benefit or other claims.

4. Against the decision granting the provision by way of exception and the decision refusing to grant such benefits, as well as the decision in the cases of remission in respect of social security contributions, the appeal referred to in paragraph 1. 2, does not have. The right to an application to the President of the Establishment of the retrial on the basis of the decision in the first instance by the Minister. The application shall apply mutatis mutandis the provisions concerning appeals from the decisions referred to in the code of administrative procedure.

5. the appeal shall be lodged in writing to the organizational unit of the plant, which issued a decision, or to the Protocol drawn up by this unit.

6. If the undertaking considers reference appropriate, changes or repeals decision immediately, not later than 30 days from the date of filing the appeal. In this case, the appeal is not suitable for further action.

7. If the appeal is not taken into account, in whole or in part, the Company shall immediately, not later than 30 days from the date of filing the appeal, the case to court and the reasons for it.



Article. 83A. [Decision final Bet] 1. Right or obligation established by decision of the final Bet is determined again at the request of the person concerned or ex officio, if after the decision becomes final shall be submitted new evidence or disclosed the circumstances existing prior to the release of this decision to affect the right or obligation.

2. the decisions of the definitive establishment, from which no appeal has been lodged before the competent court, may be by the Company repealed, amended or revoked, on the principles set out in the provisions of the administrative procedure code.

3. In the cases decided by decision of the competent court Establishment, on the basis of the evidence or the circumstances referred to in paragraph 1. 1:1) on its own the decision granting the right or specifying the obligation, if this is beneficial for the person concerned;

2) occurs to the competent court requesting the resumption of proceedings before this body, when the evidence submitted or disclosed the circumstances show that the right does not exist, or the obligation is higher than specified in the decision.

4. The provisions of paragraphs 2 and 3. 1-3 shall not apply in the determination of entitlement to pensions, and their height.



Article. 83V [Order Plant terminating the proceeding] 1. If the provisions of the administrative procedure code provide for an order terminating the proceedings on the bet in these cases shall issue a decision.

2. From the issued in the course of the proceedings of the other provisions of the undertaking is not entitled to appeal.



Article. 83 c. [appeal body against the order issued by the head of the field OU of the establishment] 1. For provisions, from which the complaint, issued by the head of the field OU of the establishment acting as an enforcement authority under the provisions of the enforcement proceedings in administration, the appeal authority is the Director of stamp duty.

2. From the issued in the course of enforcement proceedings the provisions of the plant on the position of the creditor is not entitled to appeal.



Article. 83d. [tax rulings] Bet it seems tax rulings referred to in article 1. 10 of the Act of 2 July 2004, the freedom of economic activity, within the scope of the obligation to be subject to social insurance, principles of calculation of social security premiums, health insurance, the Labour Fund, employee benefits Guaranteed Fund and Fund Pension Bridging and the calculation basis of those contributions. Interpretations of the individual together with the application for interpretation, after removing the data identifying the applicant and the other parties indicated in the body of the interpretation, the Company shall include in the Bulletin of public information.



Chapter 9


Reimbursement of unduly collected benefits and interest for delay in the payment of benefits Article. 84. [Undue social security benefit] 1. A person who has undue benefit from social security, is obliged to refund with interest law for the delay, in the amount and under the conditions provided by law, taking into account paragraph 3. 11.2. For the amount unduly collected benefits is considered to: 1) benefits paid in spite of the circumstances that cause the termination of the right to benefits or suspend their payment in whole or in part, if the person that takes a service was informed about the lack of right to download them;

2) benefits granted or paid on the basis of false testimony or false documents or in other cases, the deliberate misleading of the paying authority of the provision by the person levying the benefits.

3. You cannot claim the refund amounts unduly collected social security benefits for a longer period than the last 12 months, if the person that takes the provision of informed the paying authority to provide for the occurrence of the circumstances causing the cessation of the right to benefits or withholding their pay, and benefits have still paid, and in other cases – for a period longer than the last 3 years.

4. Amounts unduly collected benefits established legitimate decision and the amount of interest and the cost of the strike, hereinafter referred to as "receivables in respect of unduly collected benefits", shall be subject to the deduction of benefits paid, and if the right to benefits does not exist-downloading in the provisions of the enforcement proceedings in administration, subject to the provisions of paragraph 2. 8 c 4a. Unduly collected benefits can be secured by a mortgage lien law, statutory and compulsory, except in the case of deductible from the date paid. The provisions of article 4. 26 and 27 shall apply mutatis mutandis.

5. The provisions of paragraphs 2 and 3. 2-4 and 8 shall not apply if specific legislation laying down rules for the granting and payment of benefits are different.

6. If the download of undue benefits was caused by passing by the payer contributions or other entity false data affecting the right to benefits or to their height, the obligation to reimburse these benefits together with interest, referred to in paragraph 1. 1, shall be debited to the appropriate payer contributions or other entity.

7. Claims arising from the unduly collected benefits are barred after expiry of a period of 10 years from the date when the decision of establishing these receivables. The provisions of article 4. 24 paragraph. 5-5 c shall apply mutatis mutandis.

8. the undertaking may withdraw from the requests for reimbursement of unduly collected benefits in whole or in part, to postpone the deadline for payment or spread them on the installment, if: 1) there are particularly justified circumstances or 2) the amount unduly collected benefits does not exceed the cost of the strike in enforcement proceedings in administration.

8A. From amounts unduly collected benefits that is deployed on HP or whose payment term has been postponed, no interest, from the date of receipt of the application for these reductions.

8B. The distribution of the installment amounts of unduly collected benefits or postpone their payments in the form of the contract.

8 c. If the debtor does not repay within the time limit set by the Company, the remaining amount becomes immediately payable, together with interest by law for the delay, in the amount and under the conditions provided by law.

8. Claims arising from the unduly collected benefits whose due date has been postponed or that stress test, are not subject to the deduction of paid benefits.

8e. If payment set off against claims arising from the unduly collected benefits does not cover the whole of the royalties made deposit include in the first place to cover the whole cost of the strike, and enforcement costs, and the rest include pro rata on account of amounts unduly collected benefits and the amount of interest in relation to which on deposit remains the amount unduly collected benefits up to the amount of the interest.

9. the provisions of paragraphs 1 and 2. 1-8 also apply to cash benefits other than social security, paid by the Company under separate regulations.

10. the provision of paragraph 1. 8 shall apply mutatis mutandis to benefits paid directly by the employer.

11. If a person receives benefits advised the paying authority those benefits on the occurrence of the circumstances causing the cessation of the right to benefits or withholding their pay, and benefits have still paid, amounts unduly collected social security benefits shall be repaid without interest.



Article. 85. [the interest paid by the Company] 1. If the undertaking – within the time limits provided for in the provisions defining the rules for the granting and payment of cash benefits from social security or benefits ordered to pay pursuant to separate provisions or international agreements is not established the right to provide or not paid this benefit, is obliged to the payment of interest from this benefit in the amount of statutory interest for the delay referred to the provisions of civil law. This does not apply to the case where the delay in the award or payment of benefits is a consequence of circumstances for which the Company is not responsible.

1a. The interest referred to in paragraph 1. 1, does not apply the rules on public finances.

2. the competent Minister in charge of social security in consultation with the competent Minister of public financies specifies by regulation, detailed rules for the payment of interest.

2A. the provision of paragraph 1. 1 also applies to payers of contributions required under separate provisions for payment of cash benefits from social security.



Chapter 10 Control tasks from the scope of the social security Article. 86. [Control tasks and responsibilities for social security] 1. Control tasks and obligations relating to social security by the payers of contributions shall carry out control inspectors of the plant.

2. control may include, in particular: 1) to social security;

2) the regularity and accuracy of calculation, withholding and payment of contributions and other contributions and payments to which the download is required;

3) determine entitlements to social security benefits and payment of these benefits and making settlements with this title;

4) the accuracy and timeliness of drafting applications for retirement benefits and pensions;

5) issuance of certificates or report data for the purposes of social security;

6) Visual inspection of the assets payers paying premiums cost contributions receivable.



Article. 87. [powers of Inspector checks the plant] 1. During the inspection the Inspector checks the establishment has the right to: 1) examine any books, documents, financial and accounting and personal and other media information related to the scope of the control;

1A) make a Visual inspection and inventory assets payers paying premiums cost contributions receivable;

2) safeguard evidence;

3) require the provision of information by the payer contributions and of the insured person;

4) have persons in order to establish their identity, if it is necessary for the purposes of control;

5) interview witnesses;

6) hear of the payer and of the insured person, if, by reason of absence or after exhausting other means of proof remained unexplained circumstances of relevance to the proceedings.

2. The Inspector checks the plant uses for the purposes of checks on the information on insured accounts and the accounts of the payers of contributions.



Article. 88. [obligations of the payer's contributions in the field of control by control of the plant] 1. Payers of contributions are required: 1) any books, records and other media information related to the scope of the control that are stored on the payer, and any third party in connection with giving these people some steps on the basis of separate agreements;

1A) to provide a Visual inspection of the assets, which falls within the scope of the control, if the arrears of contributions receivable;

2) draw up and issue copies of documents relating to the scope of control and referred to by the Inspector checks the establishment;

3) provide the necessary conditions to carry out control activities, including share the means of communication, with the exception of means of transport, and other necessary measures for the implementation of control activities, available to the payer;

4) provide explanations for the inspection;

5) provide a translation into Polish done in a foreign language documentation for the accounting and financial and partnership submitted by the payer.

2. the Activities referred to in paragraph 1. 1 the payer contributions is obliged to make a charge.

3. In cases falling under the scope of control the payer contributions must, within the prescribed period, provide the Inspector checks the plant the documents requested.



Article. 89. [initiation of control the payer contributions] 1. Inspector of the plant shall be initiated by the control on the payer contributions upon presentation of a business card and after receipt of the authorization to carry out the control.

1a. The authorization referred to in paragraph 1. 1, shall include at least: 1) an indication of the legal basis;

2) designation of an organizational unit;

3) date and place of issue;

4) name of Establishment control inspector and his business card;

5) designation of controlled payer contributions;

6) an indication of the date of commencement of the control and the anticipated date of completion;

7) scope control;

8) signature of the person giving the authorisation from the Administration position or functions;

9) letter of rights and obligations of the payer's controlled contributions.


2. the date of the initiation of the control is the day of delivery controlled payer contributions authorized to carry out the control.

3. In the absence of the contribution payer a check may be initiated upon presentation of the documents referred to in paragraph 1. 1, the person authorized to represent or hear the payer contributions. These activities shall be drawn up and shall be delivered immediately to the payer.

4. Present at the time of control the payer contributions, as well as by the person indicated, shall be entitled to participate in the activities.

5. the payer contributions should be informed about the place and date of taking of evidence from witnesses or inspection, in such a way that his participation in the taking of evidence, no later than immediately before taking these actions.

6. The provisions of paragraph 1. 5 shall not apply if the facts justify the immediate to take these steps, and the payer is absent. The fact of absence of the payer shall be recorded in the minutes carried out control.



Article. 90. [inspection carried out at the headquarters of the payer contributions] 1. Control operations are carried out at the headquarters of the payer's contributions, and in the places of activities, as well as at the place of business by a third party in connection with giving these people some steps on the basis of separate agreements.

2. the Inspector is entitled to access and navigate within the payer's premises and places of establishment activities, on the basis of the documents referred to in article 1. 89 para. 1, without the need to obtain a pass and not subject to revision of the personal as provided for in the internal rules specified by the payer.

3. Inspector of the establishment is subject to the provisions of the occupational safety and health work force on the ground, where it performs control operations.

4. Control operations can be performed outside of the places referred to in paragraph 1. 1 in the event of failure by the payer of the contributions conditions referred to in article 1. 88 para. 1, paragraph 3, as well as in cases, when the nature of the steps.

5. In the cases referred to in paragraph 1. 4 contribution payer is obliged, at the request of the Inspector of the inspection of the plant, as defined by the documents mentioned in article 1. 88 para. 1 paragraph 1 for the time necessary to carry out inspection operations, no longer than 3 weeks. Activities in this area are carried out in a field organizational unit of the plant. With the release of the documents shall be drawn up, which shall be signed by the payer also contributions.

6. the undertaking provides the payer contributions, at his request, access to published documents.



Article. 91. [Control Protocol] 1. Findings are described in the Protocol control, which should contain: 1) territorial designation of an organizational unit;

2) designation of controlled payer contributions;

3) the designation of inspectors performing Plant control;

4) define the scope of the control;

5) the duration of the control with the determination of the date of initiation and completion of the inspection and details of day break in control;

6) a description of the findings with the indication of the legal basis;

7) presentation of evidence;

8) the letter of law submission of objections;

9) stamp and signature of the Inspector checks the establishment;

10) information about the entry for the book control.

2. the Protocol shall be drawn up in two identical copies, one of which shall be delivered to the controlled payer contributions or the person authorized to represent or the conduct of its affairs.

3. the payer contributions has the right within 14 days from the date of receipt of the Protocol submitted written objections to its findings, indicating at the same time, appropriate means of evidence.

4. Inspector of the establishment is obliged to deal with objections and, if necessary, take additional steps. How to consider the objections of the payer contributions shall be in writing.

5. Control Protocol is the basis for a decision and referred to in article mode. 83. Article. 91a. (repealed) Article. 91b. [the application of the provisions of the Act] the provisions of art. 87 para. 1, paragraph 1a, article. 88 para. 1 paragraph 1a and art. 89 para. 5 shall apply mutatis mutandis to: 1) successors and third parties responsible for the debts of the payer;

2) people who took undue benefits, payers of contributions or other obliged entities to the surrendering of referred to in article 1. 84, except in the case of undue benefits are subject to deduction from the date paid.



Article. 92. [Disable the Inspector control from participation in the control of] 1. Inspector of the plant be excluded from participation in control in case of any circumstances that may affect impartiality in its proceedings.

2. Inspector is obliged to keep secret information that he obtained in connection with the performance of official duties. The obligation to maintain secrecy continues even after termination of employment in the position of Inspector of the inspection of the plant.



Article. 92A. [application of the freedom of economic activity law] to control the payer contributions which is a trader shall apply the provisions of Chapter 5 of the Act of 2 July 2004, the freedom of economic activity.



Article. 93. [inspector Plant] 1. Plant control officer may be an employee of the undertaking which: 1) has exclusively Polish citizenship and enjoy full civil rights and citizenship;

2) has impeccable opinion and was not punished for the offence of wilful misconduct;

3) has a university degree;

4) is employed at the headquarters or field organizational unit of the plant for at least two years;

5) made the qualifying examination for the post of Inspector of the inspection of the plant with a positive result before the Committee set up by the Chief Inspector to control the plant.

2. Plant Control Officer appointed by the President on the request of the Chief Inspector to control the plant.

3. In particularly justified cases the President of the establishment, at the request of the Chief Inspector to control the establishment, may appoint to the position of Inspector of the inspection of the establishment person which the conditions referred to in paragraph 1. 1 paragraph 3 and 4.

4. the President of the establishment, at the request of the Chief Inspector to control the establishment, references from the plant control inspector a person who: 1) submitted a resignation;

2) does not meet the conditions referred to in paragraph 1. 1 paragraphs 1 and 2;

3) has physical or psychological ability to work on the occupation found medical judgment;

4) received a negative assessment of the interview, confirmed again the negative assessment made not earlier than 3 months and not later than within one year of the previous evaluation.

5) (repealed) 5. The staff of the establishment shall be entitled to perform control activities before the entry into force of the Act, who fulfil the conditions referred to in paragraph 1. 1 paragraphs 1, 2 and 4, retain the power to conduct an inspection of payers of contributions, if, within 18 months, submit the examination referred to in paragraph 1. 1, paragraph 5.



Article. 94. [Chief Inspector Plant control] 1. The President of the Establishment shall appoint and dismiss the Chief Inspector Plant control in consultation with the Supervisory Board of the plant.

2. the principal Inspector and authorized by him inspectors control the plant manage checks payers of contributions, and on behalf of the President of the supervision of their Undertaking carrying out the Chief Inspector has control of the plant.



Article. 95. (repealed) Article. 96. [about the infringement of social insurance] 1. Chamber of Commerce and tax authorities are obliged to provide information about the Undertaking identified cases of infringement of the provisions of social security.

2. the authorities of the control, review and inspection of operating in the Government and Government are required to make available to the permanent establishment, at his request, the results of checks carried out by those bodies.



Article. 97. [Delegation], the Council of Ministers, by regulation, specify the detailed rules and methods of control of payers of contributions.



Section 11 Liability for offences against the provisions of the Act Art. 98. [violation of the provisions of the Act] 1. Who, as the payer of contributions or a person obliged to act on behalf of the payer: 1) (lost power) 1a) does not fulfill the obligation of paying social insurance contributions within the prescribed period, the provisions of 2) does not report required by law of data or reports false information or grants in these matters of false explanations or denied their award, 3) thwarts or impedes the inspection, 4) does not fulfill the obligation of payment of social security benefits and unemployment benefits financed from the State budget or pays them unduly 5) does not carry out the documentation relating to the calculation of contributions and the payment of social security benefits, 6) does not fulfill the obligation transfer billing statement and registered monthly reports within the prescribed time limit, 6a) (repealed) 7) fails to fulfil the obligation to provide documents related to social insurance and health insurance in the form set out in the article. 47A paragraph. 1 and 2 is punishable by a fine up to 5000 dollars.

2. (has power) 3. The same punishment shall be subject to, who may be the acts referred to in paragraph 1. 1 by paying your premiums or deposits of other titles, for which the collection is obliged.



Chapter 12 Changes in the rules in Art. 99. (omitted) Art. 100. (omitted) Art. 101. (omitted) Art. 102. (omitted) Art. 103. (omitted) Art. 104. (omitted) Art. 105. (omitted) Art. 106. (omitted) Chapter 13 transitional and final provisions


Article. 107. [the term of registered leads to social security by the payer contributions] 1. Payers of contributions are required to make social security declarations registered all persons for which they are obliged to pay social insurance contributions by 31 December 1998 and 1 January 1999, in the period to 31 January 1999.

2. the Notifications referred to in paragraph 1. 1, are required to make their own contributions, paying contributions payers also social insurance by 31 December 1998 and 1 January 1999, in the period to 31 January 1999.

3. Payers of contributions referred to in paragraph 1. 1 and 2, are obliged to notify the payer of the contributions in the period to 31 January 1999.



Article. 108. [Date of filing identification number] Payers of social security contributions or who do not have health insurance, as taxpayers, tax identification number NIP or they have not lodged an application for that number, must make identification Declaration, in order to obtain the TIN, within one month from the date of entry into force of the Act, as specified in the rules about the principles of registration and identification of taxpayers.



Article. 109. [settlement of premiums on the basis of the provisions of the existing] social security contributions and allowances and family allowances and payable for the period until 31 December 1998, the payers of contributions are required to clear and pay on the basis of the provisions of the existing.



Article. 110. [the conversion of income by the payer contributions] 1. Payers contributions raise the insured persons referred to in article 1. 16 paragraph. 1, revenue payable from 1 January 1999, and convert it in such a way that, after deduction of the contributions to the pension scheme and health insurance was lower than before the conversion.

2. (repealed) 3. The competent Minister in charge of social security shall determine, by regulation, the way the conversion of income referred to in paragraph 1. 1.4. The competent Minister in charge of social security will announce the amount of the lowest wage workers converted in the way specified in the regulation referred to in paragraph 1. 3. the 5. Whenever in the Social Fund is talking about "the average monthly salary in national economy in the previous year or in the second half of the previous year" or "planned annual measures intended for wages" means: 1) the average monthly wage in the national economy in the previous year or the second half of the previous year, 2) the annual appropriations allocated to salary-less withheld from insured pension contributions , pensions and sick leave.



Article. 111. [Accession to an open Pension Fund] 1. Allocation of contributions referred to in article 2. 22 paragraph 1. 3, is mandatory for insured persons born after December 31, 1968.

2. Insured persons referred to in paragraph 1. 1, are required to enter into an agreement with an open pension fund not later than 30 September 1999 Recipe article. 39 paragraph 1. 2 shall apply mutatis mutandis.

3. Insured persons born after 31 December 1948, and before 1 January 1969, with the exception of those retirement, may at his own request to proceed through the conclusion of the contract-to the selected open pension fund.

4. Insured persons referred to in paragraph 1. 3, may enter into an agreement with an open pension fund no later than 31 December 1999, subject to the provisions of paragraph 2. 6.5. Accession by insured persons referred to in paragraph 1. 3, to an open pension fund is irrevocable Declaration of will on the selection of pension insurance under the terms for people born after 31 December 1968.

6. the time limit referred to in paragraph 1. 4, shall be deemed to be met if a person born in the period referred to in paragraph 1. 3 do not subject to social security in 1999, but proceeded to an open pension fund within six months from the obligation of insurance after 31 December 1999, and on the day of the creation of this obligation under 50 years of age.

7. All contributions to the pension insurance of insured persons who have not joined an open Pension Fund, passed on FUS.

8. Contributions referred to in article 1. 22 paragraph 1. 3, shall be subject to the transfer to an open Pension Fund, starting with the immediate payment of contributions for pension insurance, after the receipt by the company of the open pension fund notice of conclusion of the contract by the insured person membership.

9. The contribution of insured persons referred to in paragraph 1. 1, shall be subject to the transfer to the open pension funds on the terms referred to in paragraph 1. 8, however, in the event that the insured person has not entered into a contract within the period referred to in paragraph 1. 2, contribution, starting with contributions from employment in October 1999, intended to open pension fund is subject to transfer to an open Pension Fund immediately after the acquisition of membership of open pension fund. Provision of art. 39 paragraph 1. 4, second sentence, shall apply mutatis mutandis.



Article. 112. [mobilisation FRD] 1. Mobilise the FRD may occur no earlier than 2009.

2. In 2002 and 2003, part of the contributions referred to in article 1. 22 paragraph 1. 4, is 0.1% of the calculation basis of contributions for pension insurance.

3. with effect from 2004, the part of the contributions referred to in paragraph 1. 2, is a year increase of 0.05% of the calculation basis of contributions for pension insurance.

4. with effect from 2009, part of the contributions referred to in article 1. 22 paragraph 1. 4, is 0.35% of the calculation basis of contributions for pension insurance.



Article. 113. [the term of Office of the existing supervisory boards of SOCIAL SECURITY] the term of Office of the existing supervisory boards of social insurance, established on the basis of article. 20 and 21 of the Act, referred to in article 1. paragraph 122. 1 paragraph 1 shall cease as from the date of appointment of the Supervisory Board of the establishment referred to in article 1. 75. Article. 113A. [the term exercise of functions by the current President of the ZUS] 1. Until the appointment of the President of the Establishment referred to in article 2. 73, its functionality is exercised by the President of the social insurance in the Act referred to in article 1. paragraph 122. 1 point 1.

2. From the date of appointment of the President of the Establishment referred to in article 2. 73, expires the Act of appointment of the President of the holding of its features.



Article. 113b. [termination of acts of the appointment of the directors of the branches of the plant] 1. On 1 January 1999 shall expire acts of the appointment of the directors of the branches of the plant.

2. the persons referred to in paragraph 1. 1, full duties until the appointment of field managers of organizational units of the establishment referred to in article 1. 67 paragraph 1. 1 point 2.



Article. 113 c. [employees SOCIAL SECURITY employed on the basis of the provisions of the previous] 1. Party to the labour relations of workers in Social Insurance acting on the basis of article. 7 of the Act, referred to in article 1. paragraph 122. 1, point 1, and in units referred to in article 1. 117 paragraph 1. 1, becomes the establishment, taking into account paragraph 3. 4 and 5.

2. the Employees referred to in paragraph 1. 1, is not entitled to severance and other cash benefits paid on the basis of the provisions of the specific rules for resolving labor relations with employees for reasons related to the workplace and the employee pursuant to the provisions of the Government, subject to the provisions of paragraph 2. 4 and 5.

3. no later than 31 January 1999 shall inform in writing the employees working under a contract of employment of working conditions and labour relations consequences associated with the change referred to in paragraph 1. 1, and in article 1. 113b paragraph. 1.4. Within 30 days of the notification provided for in paragraph 1. 3, an employee employed under a contract of employment may, without notice, for the seven-day notice, terminate the employment. Termination of employment in this mode causes for effects, what are the rules of labour law involve termination of employment by the employer for reasons related to workplace.

5. Workers employed on the basis of the appointment of the Company up to 31 January 1999 in writing new working conditions and wages salaries no lower than your current one. Employees within 30 days guilty make a statement of acceptance or refusal to accept the proposed conditions. If was not agreed upon conditions, the existing employment relationship are solved with the expiry of a period equal to the period of notice, from the date on which the employee made a statement to refuse the proposed conditions, or from the date by which he must make such a statement. Termination of employment in this mode causes the effect that the provisions of the law on employees Government involve termination in connection with the liquidation of the Office.

6. Pending the conclusion of a collective agreement, the remuneration policies for employees of the plant and the amount of the remuneration be determined by the President of the establishment.



Article. 114. [the assets remaining on the Board of the plant] 1. On the date of entry into force of the law the assets remaining on the Board of the plant, which is owned by the State Treasury, becomes free of charge ownership of the plant.

2. Acquisition of right of ownership of immovable property under the property referred to in paragraph 1. 1, in the form of a decision of the Governor.

3. The final decision declaring the acquisition of ownership of real estate is the basis for entry in the land register.

4. In respect of the activities referred to in this Act shall not be Plant fiscal charges and lawsuits.

5. the provisions of paragraphs 1 and 2. 1-4 shall apply mutatis mutandis to the property in respect of which the Company has acquired before January 1, 1999. the right of perpetual usufruct to the Treasury. In this case, the Company acquires the right of perpetual usufruct of land and property situated on such land buildings and structures or other components.




Article. 115. [the right to a refund of the property by the Company] 1. Company is the legal successor of acting to 1950, social insurance, social insurance and insurance funds in social security and is entitled, if this is without prejudice to the revealed in the land register ownership or perpetual usufruct rights of third parties, to return the property constituting the period ownership of these entities.

2. the plant occurs for the return of property, if the property is necessary for the performance of its tasks.

3. A statement that the company is the legal successor of the property owner, within the meaning of paragraph 1. 1, and the decision to return to the establishment of real estate is by way of an administrative decision issued by the voivode.

4. The final decision of the Governor, referred to in paragraph 1. 3, is the basis for entry in the land register.

5. The decision referred to in paragraph 1. 3, is not required if the only revealed in the land register is owned by acting to 1950, social security, social insurance or insurance funds, which is the legal successor of the company, and is not revealed in the land register law of usufruct a third. Entry of ownership in the land register Plant followed by its unilateral application.

6. applications for the initiation of the proceeding shall be notified until 31 December 2010.



Article. 116. [Liquidation FUS acting on the basis of the provisions of the previous] 1. The social insurance fund, created under the Act, referred to in article 1. paragraph 122. 1 paragraph 1, with effect from 1 January 1999, eliminates and its cash and cash equivalents, receivables and liabilities takes over the pension fund extracted from the FUS in accordance with art. 55.2. Assets and liabilities in terms of current operations and investing social security, acting on the basis of the law referred to in paragraph 1. 1, to become effective January 1, 1999, the assets and liabilities of the undertaking.

3. The Pension Fund will fund temporarily cost the plant. Reimbursement of the pensions fund after obtaining the funds referred to in article 1. 55, revenue from social security contributions.



Article. 117. (omitted) Art. 118. (repealed) Article. 118a. (omitted) Art. 119. (omitted) Art. 120. (omitted) Art. 121. (omitted) Art. 122. [the provisions repealed] 1. The following shall be repealed: 1) Act of 25 November 1986 on the organisation and financing of social insurance (OJ 1989, poz. 137, as amended);

2) art. 1, art. 8, art. 14 of the Act of 27 September 1973 on retirement pension and their families (OJ 1983, poz. 145, as amended.) [5] ;

3) art. 1-5, art. 25-32. 34 of the law of 19 December 1975 on social insurance of people performing work on the basis of the agency contract or contract (Journal of laws of 1995.333, as amended.) [6] ;

4) art. 1 – 4, art. 22 – 26, art. 28, art. 32 Act of 18 December 1976 on social insurance of persons carrying on economic activities and their families (OJ 1989, item 250, as amended.) [7] ;

5) section 8 of the Act of 28 April 1983 on retirement pension of railway workers and their families (OJ, item 99, as amended.) [8] ;

6) art. 1 – 6, articles. 27 – 32, art. 34 of the Act of 17 May 1989 on the social insurance of the clergy (OJ item 156, as amended.) [9] .

2. Until implementing rules provided for in this Act shall remain in force, the provisions implementing acts issued on the basis of the law referred to in paragraph 1. 1 paragraph 1 if they are not contrary to the provisions of the Act.

3. Whenever the provisions of the: 1) refer to the rules on the organisation and financing of social security, to social insurance provisions or to the provisions of the social security workers – should be understood the reference to the provisions of the social insurance system;

2) specify as the competent authority of the branch of the social insurance institution or Office Rent Foreign – understood the organizational unit of the plant.



Article. 123. [the application of the provisions of the administrative procedure code] in matters governed by law, the provisions of the administrative procedure code, unless this Act provides otherwise.



Article. 124. [the term application of the provisions on information about the data stored in your account] the provisions of art. 50 paragraph 1. 1 for information about the data stored in your account shall apply from 1 January 2000.



Article. 125. (repealed) Article. 126. [the term application of the provisions on the pension of a hypothetical] the provisions of art. 50 paragraph 1. 1 in the old-age pension of a hypothetical shall apply from 1 January 2004.



Article. 127. [entry into force] this Act shall enter into force on 1 January 1999, with the exception of: 1) art. 24-31, 33, paragraph 73. 2, art. 74 paragraph 1. 1 and 5, art. 75 paragraphs 1 and 2. 1, paragraphs 1 and 2. 2, points 1, 2, 9 and 10, and paragraph 1. 3, art. 109, 117 paragraph 1. 2-4, art. 119 and 120, which shall enter into force after 14 days from the date of the notice;

2) art. 108, which shall enter into force on 1 December 1998;

3) art. 39 paragraph 1. 1 – 4, which shall enter into force on 1 October 1999;

4) art. 15 paragraph 1. 2, art. 22 paragraph 1. 1 paragraph 4 and paragraphs 1 and 2. 2, which shall enter into force on 1 January 2000;

5) art. 22 paragraph 1. 4, which shall enter into force on 1 January 2002.

[1] Currently: the competent minister for culture and protection of national heritage, on the basis of article. 5 paragraph 9 and article. 14 of the Act of 4 September 1997 on the Government departments (OJ from 2016.543, as amended).

[2] the Act of 6 February 1997 on universal health insurance (OJ # 28, item. 153), which has set up health insurance, lost power on the basis of article. 222 of the Act of 23 January 2003 on common insurance in the National Health Fund (OJ l. # 45, item. 391) [3] Has the power of 1 June 2004 on the basis of article. 61 of the Act of 20 April 2004 on occupational pensions (OJ of 2014.710, as amended), which entered into force on 1 June 2004.

[4] the Act of 18 July 1974 maintenance fund (Journal of laws of 1991, no. 45, item 200) lost power may 1, 2004, on the basis of article. 71 paragraph 1 of the Act of 28 November 2003 on family benefits (Journal of laws of 2015 item 114, as amended).

[5] the Act repealed pursuant to art. 61 paragraph 1 of the Act of 30 October 2002 on social insurance in respect of accidents at work and occupational diseases (Journal of laws No. 199, 1673), which entered into force on 1 January 2003.

[6] the Act repealed pursuant to art. 61 paragraph 3 of the Act of 30 October 2002 on social insurance in respect of accidents at work and occupational diseases (Journal of laws No. 199, 1673), which entered into force on 1 January 2003.

[7] the Act repealed pursuant to art. 61, paragraph 5 of the Act of 30 October 2002 on social insurance in respect of accidents at work and occupational diseases (Journal of laws No. 199, 1673), which entered into force on 1 January 2003.

[8] the Act repealed pursuant to art. 195, paragraph 7 of the law of 17 December 1998 on pensions and pensions from the social insurance fund (OJ No 162, item 1118), which entered into force on 1 January 1999.

[9] the Act repealed pursuant to art. 61, paragraph 6 of the Act of 30 October 2002 on social insurance in respect of accidents at work and occupational diseases (Journal of laws No. 199, 1673), which entered into force on 1 January 2003.

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