Key Benefits:
ACT
of 20 April 2004
o occupational pension schemes 1)
Chapter 1
General provisions
Article 1. [ Regulatory scope] The Act lays down rules for the creation and operation of occupational pension schemes, the conditions to be met by the entities implementing the programmes, and the conditions for participation in those programmes.
Article 2. [ Definitions] The terms used in the Act shall mean:
(1) a programme-an establishment programme or an inter-establishment programme;
2) employee-a person employed, in full or part time working, on the basis of a contract of employment, appointment, choice, appointment, cooperative employment contract, a person employed on the basis of a contract concluded by appointment or choice to the body representing a legal person and a member of an agricultural cooperative or cooperative of agricultural machinery rings;
3) insurance undertaking-an insurance undertaking carrying out the activities referred to in Chapter I of the Annex to the Act of 11 September 2015. about insurance and reinsurance activities (Dz. U. Entry 1844 and from 2016. items 615);
4) an investment fund-an open investment fund or a specialised investment fund opened within the meaning of the Act of 27 May 2004. o Investment funds and the management of alternative investment funds (Dz. U. of 2014 items 157, of late. zm.);
5) pension company-occupational retirement company within the meaning of the Act of 28 August 1997. of the organisation and functioning of pension funds (Dz. U. of 2016 r. items 291 and 615);
6) pension fund-employee pension fund within the meaning of the Act of 28 August 1997. the organisation and functioning of pension funds;
7) a financial institution-an insurance undertaking, an investment fund or a foreign manager who manages the funds collected in the programme on the basis of an agreement with the employer;
8) the financial institution conducting the IKE-financial institution conducting the IKE participant within the meaning of the Act of 20 April 2004. on individual pension accounts and individual accounts of the pension insurance (Dz. U. of 2014 items 1147, of 2015 items 978 and 1844 and from 2016. items 615 and 996);
(9) the managing authority, the financial institution or the pension fund;
10) conversion-simultaneous repurchase of units in one investment fund and acquisition of units in another investment fund managed by the same company for cash obtained from the repurchase of units participation, provided that the units repurchased and purchased are recorded as being the means of a participant, respectively, of a basic or additional contribution;
11) the participant-the employee or any other person who acceded to the programme;
12) the person entitled-the person indicated by the participant in the declaration, who will receive the funds from the programme in the event of his death, the person referred to in art. 832 § 2 of the Act of 23 April 1964 -Civil Code (Dz. U. of 2016 r. items 380 and 585), and the heir to the participant;
13) measures-the funds collected for the implementation of the programme, invested in units of investment fund shares, insurance units of the capital fund operating on the basis of the provisions on insurance business, Settlement units of pension funds or units isolated by a foreign manager-in the account of a participant kept by the manager or cash in the account of a participant, conducted on the basis of a share agreement pension by the manager;
14) the Supervisory Authority-the Financial Supervision Commission as referred to in the Act of 21 July 2006. on the supervision of the financial market (Dz. U. of 2016 r. items 174, 615, 888 and 996);
15) remuneration-the basis for the assessment of the participant's pension contributions within the meaning of the Act of 13 October 1998. o Social Security System (Dz. U. of 2016 r. items 963), without the application of the restriction referred to in art. 19 (1) 1 of this Act;
16) account-a record in the register of participants of the investment fund, the account for which the contributions to the pension fund are paid, or the account in the insurance capital fund carried out on the basis specified in the law, and in the scope of unregulated by law-in accordance with the rules laid down in the rules applicable to those records and accounts;
17) IKE-individual pension account within the meaning of the Act of 20 April 2004. with individual pension accounts and individual pension insurance accounts;
18) payment-made by the participant or person entitled to cash payment or the execution of the transfer of funds collected under the programme to the indicated by the participant or that person bank account-under the conditions stipulated in the share agreement, in where the conditions laid down in the law are met;
19) transfer payment-transfer of funds under the terms specified in the Act to another program, on the IKE participant or the person entitled or from IKE a participant or a person entitled to the program in the cases and under the conditions referred to in the regulations with individual pension accounts and individual pension insurance accounts;
20) reimbursement-withdrawal of funds collected under the scheme in the event of liquidation, if there are no reasons for the payment or transfer payment;
21) disposition-an order to make a payment or transfer payment submitted by the managing participant;
22) NIP-the tax identification number given in accordance with the rules on the rules of records and the identification of taxpayers and payers;
(23) foreign supervisory authority-national authorities of the Member State of the European Union designated by that State to carry out tasks related to the supervision of the implementation of the pension scheme by an employer established in another country of the European Union;
24) a foreign manager-an entity, irrespective of its legal form, established in the territory of a Member State of the European Union, subject to the supervision of the supervisory authority of that State, whose object of activity is the collection of cash and their placement, intended to be paid to the participants in the pension scheme after they have reached the retirement age.
Article 3. [ Program Creation Target] The program is created to collect the participant's funds to be paid out.
Article 4. [ Participation in the programme] A person employed with a number of employers who are running programmes may participate in more than one programme at the same time.
Article 5. [ Right to participate in the programme] 1. The right to participate in the programme shall be entitled to a staff member who is employed with the employer in question, not less than 3 months, unless the contract is otherwise provided for.
1a. The programme shall not be able to accede to a staff member who completed 70. year of life.
1b. The employee may not rejoin the scheme from which he has made a one-off payment or payment of the first instalment, in the case of payment of the instalment. The restriction set out in the first sentence shall not apply to persons who have made a payment as eligible persons.
2. On the day of submission of the application for registration of the program the right referred to in paragraph. 1, must have at least half of the employees working with the employer who creates the programme.
3. If the employer employs more than five hundred employees, the law referred to in the mouth shall be entitled. 1, must have at least one third of the employees working for the employer who creates the programme.
4. The right to participate in the programme shall also be entitled to a natural person engaged in an economic activity, a partner in a civil partnership, a public partnership, a partner company and a limited partnership and limited partnership, which does not limit the amount of the shall be subject to compulsory pension insurance, if those persons or companies carry out a programme for their employees.
5. The provisions of the Act concerning the employees shall apply mutatis mutandis to persons who are participants on the basis of the paragraph. 4.
6. The share contract shall not provide for the participation of employees in the programme of any other conditions outside the specified Act.
Article 6. [ Forms of programmes] 1. Programs may be conducted in one of the following forms:
(1) the pension fund;
2) the contract for the employer's contribution of employees ' contributions to the investment fund;
3) the contract of group insurance for the life of employees with the insurance company in the form of group life insurance with the insurance capital fund;
4) foreign management.
2. The agreements referred to in paragraph 2. Article 1 (2) may also be concluded by the employer with the various investment funds managed by the same investment fund company. In the case of such an agreement, the employee shall have the right to change the investment fund or to divide the funds contained in those investment funds under the conditions stipulated in the share agreement. The conversion between these funds does not constitute a transfer payment.
3. In the event of the opening of the liquidation of one of the funds in which the funds of the participant are located under the conditions referred to in the paragraph. 2, the manager is obliged to immediately notify the employer of the opening of the liquidation of the fund. The notification shall include information about the company and the seat of the liquidator of the fund.
4. The employer shall be obliged to notify the participant of the need to submit within a period of 14 days a declaration of intent on the application of the funds obtained in connection with the liquidation of the fund.
5. The participant shall submit to the employer a statement of the will referred to in the mouth. 4, within 14 days from the date of notification referred to in paragraph 4. 4.
6. The established declaration of will referred to in paragraph. 4, the employer shall immediately transfer the liquidator.
7. The claimant shall be obliged to transfer the cash of the participant granted in the liquidation proceedings to the acquisition of units, in accordance with the participant's declaration of will.
8. In the event of a participant's failure to submit a statement of will, referred to in paragraph. 4, the monies awarded to the participant in the winding-up proceedings shall be transferred by the liquidator, in equal parts, to the acquisition of the units of the other funds in which the funds of the participant may be loosed.
9. If the programme is carried out in the form of a group contract of insurance for the life of employees with the insurance undertaking referred to in paragraph. Article 1 (3) of the Agreement shall provide for the following:
1) non-deduction of the costs of insurance cover from the funds collected in the insurance capital fund in the case of non-payment of the life insurance premium and related to sickness and accident risk;
2. allocating at least 85% of each basic premium to the insurance holding fund and at least 1% of the contribution to cover the costs of insurance cover;
3) the collection of the assets of the fund referred to in point 2, fees associated only with the payment of transaction costs and fund management fees;
4) receipt by the participant in the insurance cover in the event of the untimely transfer of the insurance premium by the employer.
10. Maintenance of the insurance cover referred to in paragraph. Article 9 (4) shall apply for a period of at least 45 days from the date on which the contribution is due. After that date, the insurance cover may be suspended on condition that the insurance undertaking before the day on which the insurance cover is established will notify the employer of the fact that it is suspended.
11. Suspension of the insurance cover referred to in paragraph. 10, may be in force for a period of not more than 12 months, subject to paragraph. 12.
12. Where an agreement is concluded between the employer and the employee representation, the agreement referred to in Article 4 (1) shall be concluded. 38 par. 4, the period of suspension of the insurance cover referred to in paragraph. 10, may be extended until the end of the period of suspension of the transfers of contributions set out in that agreement.
13. The agreement referred to in paragraph 1. In accordance with the provisions of Article 1 (1) of the Annex, it may provide for accident and sickness insurance, if it is a supplement to life insurance.
14. The agreement referred to in paragraph 1. Article 1 (1) may not provide for the allocation of funds from the supplementary contribution to the costs of insurance cover.
15. If the programme is carried out in the form of foreign management:
1) the contract with the foreign management or the statutes of the fund shall not provide for coverage of the premiums of risks of an insurance nature;
2) all documents necessary for the conduct of the programme provide for the collection of participants ' funds on the basis specified in the Act and are drawn up in Polish.
(16) The provisions of paragraph 1 shall apply to the foreign manager of an insurance undertaking. 9-14.
17. To a foreign manager with legal personality, whose shareholder is an employer, the provisions of the Act concerning the form of the pension fund shall apply accordingly.
Article 7. [ Conducting several programs] 1. By the employer, at the same time more than one programme is permitted in the case of:
1) the acquisition of the establishment of the work in whole or its organised part or the acquisition of shares of the pension society, or
2) the merger of employers leading the programmes.
2. In the cases referred to in paragraph. 1, in order to propose the collection of funds in one programme, within 3 years from the date of acquisition or merger, the employer should change the share contract and:
1) to terminate or change the contract with the financial institution, or
2) with the combined pension societies set up one company and lead to the acquisition of the pension fund by one of the companies and to liquidate the other or sell the shares of the pension company.
3. To change the share contract in the cases referred to in the paragraph. 2 shall apply mutatis mutandis. 41.
4. In the cases referred to in paragraph. 1, the new employer shall enter into the rights and obligations of the existing employer arising from the contract of establishment. The provision shall apply mutatis mutandis where the programme is carried out by one of the merging employers or by the employer whose establishment or organised part of the scheme has been acquired.
Article 8. [ Registration of contributions] 1. The management shall record all the contributions paid, the transfer payments accepted and the payments made, the payment and other operations on the account. Prior to the transfer payment, the manager shall draw up a notice concerning the participant of the programme which has lodged the transfer payment disposition. This information shall also be drawn up when a participant has made a payment or transfer of funds resulting from a change in the form of a management programme or entity.
2. The information referred to in paragraph 1. 1, contains:
1) the registration number of the programme;
2) data identifying the participant: first name, surname, date of birth, address of residence and the PESEL number or passport number or other document confirming the identity in the case of persons who do not hold Polish citizenship;
3) data identifying the employer: name, REGON number, NIP, address of the registered office and address for correspondence;
(4) the identity of the manager who shall draw up the information: name, REGON number, NIP number, address of the registered office and address for correspondence;
(5) the amount of the payments during each calendar year, broken down by contributions from the basic and additional contribution;
6. the amount and dates of transfer payments adopted by the manager and the identifying information of the managing director or the name of the IKE financial institution making these transfer payments;
7) the amount and the date of the transfer payment and the identifying information of the managing director or the name of the IKE financial institution to which the transfer payment is made;
(8) sums paid after 31 May 2004. basic contributions-where the transfer payment is made on IKE;
8a) the current value of the funds accruing from the deposit on IKE-in the event that the transfer payment from the IKE participant is accepted into the programme;
9. the date on which the information was drawn up and the name, surname, function and signature of the person responsible for drawing up it.
3. The information referred to in paragraph 1 1, the manager shall draw up in two copies.
4. The management shall, in the event of a transfer payment, transfer a single copy of the information referred to in paragraph 4 to the next managing authority or to the financial institution which conducts the transfer of the transfer to the next managing authority. 1, and information obtained from all previous managers and from the financial institutions conducting the IKE participant. The second copy of the information referred to in paragraph 1. 1, the manager shall transfer the participant.
(5) In the case of payment, the manager shall provide the participant with the information referred to in paragraph 1. 2 points 1 to 6 and 9, and information on the amount of the payout.
(6) The Minister responsible for public finance, in agreement with the Minister responsible for social security, shall determine, by means of a regulation, the manner in which the information referred to in paragraph 1 is to be drawn up. 1, and the mode of transmission, with a view to ensuring that the information is transmitted smooly.
Article 9. [ The term 'pension scheme'] The term 'pension scheme' may only be used to determine the programmes regulated in this Act.
Chapter 2
Create and operate a program
Article 10. [ Create program] 1. The program shall be created:
1) by the conclusion of a share agreement or an inter-establishment agreement;
2) then by the conclusion of the contract with the financial institution, subject to art. 17 para. 3, either the establishment of the pension and the pension fund, or the acquisition by the employer of the shares of the existing pension company;
3) then by the registration of the programme by the supervisory authority.
2. Contracts may not include conditions for participation of the employee in the program not complying with the provisions of the Act.
3. Where the programme is to be carried out in the form of foreign management, the condition of the registration of the programme by the supervisory authority is also to be transferred to that authority by the foreign supervisory authority that it accepts the management a programme by a foreign manager. The provision shall apply mutatis mutandis in the event of a takeover by a foreign manager of a programme already existing.
Article 11. [ Contract of share] 1. The share contract shall be the contract concluded by the employer with the representation of the employees.
2. The presentation of the employees shall be made up of all the relevant trade union organisations operating in the employer concerned.
3. If the employer does not work for the employer, the employer shall enter into the contract with the representation of the employees, issued in accordance with the employer's accepted mode.
4. The fixation of the representation of the employees in the mode referred to in paragraph 4. 3, to take the actions provided for by the Act expires after 24 months from the date of the presentation of the representation.
5. The fixation referred to in paragraph 5. 4, shall expire within 24 months from the date on which the representation was made, where:
1) at least half of the persons entering the representation of employees will cease to be employees of the employer;
2) at the employer will start the activity of the establishment of the union organization.
6. In the event of the expiry of the strengthening of the representation of employees for the reasons referred to in paragraph 1. 4 and 5, a new representation of the staff shall be selected in accordance with the procedure laid down in paragraph 4. 3.
7. The Employer presents the representation of employees with the offer to create a program that includes:
1) draft contract;
2) established in the contract prepreconditions the terms of the agreement with the financial institution or the statutes of the pension company and the statutes of the pension fund or the projects of those statutes;
3) determination of the period of validity of the offer, not less than 3 months.
8. If, within a period of 2 months from the date of the presentation by the employer of the representation of employees, the offers of the establishment of the programme referred to in the paragraph 7, there will be no conclusion of the share agreement due to the inability of the parties to agree on its content, the employer may conclude a share agreement with representative union organizations within the meaning of the Art. 241 25a the Act of 26 June 1974. -Labour Code (Dz. U. of 2014 items 1502, with late. zm.). The provisions of the paragraph 7 shall apply mutatis mutandis.
Article 12. [ Dispute Settlement] Disputes arising out of legal relations between the parties to the establishment agreement shall be settled by the common courts of the place of the employer's seat.
Article 13. [ The contents of the share agreement] 1. The share agreement shall specify in particular:
1) the form of the programme together with an indication of the manager who will collect the funds and manage them on the basis of the contract with the employer or on the basis of the provisions of the statute of the pension fund;
2) the conditions and the mode of access to and presence of the program;
3. the proposed conditions for the collection and management of resources;
4) the conditions for the collection and management of the measures in the case referred to in art. 17 para. 3 and 4;
5) the cases and conditions of termination of the contract between the employer and the financial institution or the conditions of disposal by the employer of all the shares of the pension company held by him and the conditions for the liquidation of that company;
6) terms and conditions, terms and manner of payment, transfer payment and return;
(7) the time limit for indicating by the participant in the account to which the manager or liquidator of the manager is to make a transfer payment in the event of liquidation of the programme, determined in accordance with the Article 41 par. 5;
8) cases and conditions for changing the form of the programme or management;
(9) the basic contribution;
10) the minimum amount of the declaration of the additional premium, if the share agreement does not prohibit the declaration of the additional premium;
11) the manner of declaring the additional contribution by the participants and the time limits for the calculation and deduction of these contributions by the employer in order to transfer to the account of the participant;
(12) the time limits for the calculation and transfer of the basic contribution to the participant's account;
(13) the costs and charges to be charged to the participant and the employer and the conditions, if any, on which they may be reduced without the need for a change of the share contract;
14) the terms of the change of the share contract;
(15) the conditions for a unilateral suspension of the payment of basic contributions and the temporary reduction in the amount of the basic contributions by the employer referred to in Article 3. 38;
16) the period of termination of the share contract by the employer referred to in art. 40 par. 2 point 3;
17) the period of termination of the share contract by the employer referred to in art. 40 par. 2 point 4.
2. If the programme is carried out in the form of a contract for the employer's contribution of employees ' contributions to the investment fund, the share agreement shall specify the conditions for conversion in the event of a change of the fund under the same scheme.
Article 14. [ Intercompany Program] 1. Employers in order to implement the programme on equal terms may create an inter-establishment programme.
2. The creation of an inter-establishment programme is necessary to conclude an inter-share agreement and a contract with a financial institution common to the employers referred to in the paragraph. 1.
3. Articles shall apply mutatis mutandis to the definition of the content of the Inter-Works Agreement. 13 (1) 1.
Article 15. [ Conclusion of an inter-establishment agreement] 1. An inter-establishment agreement shall be concluded between the representation of employers and the inter-establishment representation of the employees.
2. The mode of exaltation and changes in the composition of the representation referred to in paragraph 2. 1, they shall specify in writing the employer and the representation of employees appointed in the art mode. 11.
3. The offer of the conclusion of the inter-establishment agreement shall be presented by representation of employers of intercompany representation of employees.
Article 16. [ Accession of a new employer to an inter-share agreement] Representations referred to in art. 15 para. 1, they may, at the request of a new employer, agree to its accession to the inter-share agreement.
Article 17. [ Agreement with financial institution] 1. The employer shall conclude an agreement with the financial institution, which sets out the conditions for the collection and management of the funds. In the case of a scheme in the form of a pension fund, the conditions for the collection and management of the funds shall be determined by the
2. In the case of the Inter-Works Programme, the conditions for collecting and managing the funds shall be determined by the contract concluded by the representation of employers with the financial institution or the statute of the pension fund.
(3) Where the insurance undertaking is the employer of the programme and the programme managing the scheme, the contract referred to in paragraph 1 shall not be included in the contract. 1; the conditions for the collection and management of the measures shall be determined by the establishment agreement.
4. Where the investment fund company is at the same time the employer forming the programme and the governing body of the programme, the contract referred to in paragraph shall not be included in the contract. 1; the conditions for the collection and management of the measures shall be determined by the establishment agreement.
5. An agreement with a financial institution or the statute of a pension fund shall not provide for any costs to be charged to the participant in the event of payment, transfer payment, payment of funds in respect of the transfer payment or return.
Article 18. [ Declaration of Accession to the Programme] 1. The employee's accession to the programme under the conditions stipulated in the contract of establishment shall be made on the basis of a written declaration of accession to the programme, hereinafter referred to as the "declaration", after one month after the submission of the employee, unless the employer will confirm in writing the accession to the programme at an earlier date.
2. The declaration shall include a statement of the employee, that he received a copy of the share contract and familiarize with its content, accepts its terms, and may contain a rearrangement in the event of the death of the employee.
3. Where the share contract does not prohibit the payment of the additional premium and the participant has declared its contribution, the declaration shall also include the amount of the declared additional premium and the authorisation for the employer to charge it and set off the the remuneration and the transfer to the account of the participant.
4. The employer shall accept the declaration and shall confirm in writing the attendant of the declaration.
5. If a worker is not entitled to participate in the programme, the employer shall return the declaration together with the written reasons for refusing to accept it. The return of the declaration should take place no later than one month from the date of submission of the declaration by the employee.
6. In the case of the intention to transfer funds collected by the participant on the IKE to the program, the employer, at the request of the participant, shall issue him confirmation of accession to the pension scheme.
(7) The confirmation of accession should include the data referred to in Article 4. 8 ust. Article 2 (2), and the name of the employer who operates the programme, the name of the programme manager and the number of the account to which the transfer is to be made.
8. In cases of refusal to accept the declaration and the claims between the program participant and the employer shall rule the courts of work appropriate for the seat of the employer.
Art. 18a. [ Provision of data contained in declarations at the request of an administrative enforcement authority] The employer is obliged to make available the data contained in the declarations at the request of the administrative enforcement authority, listed in art. 19 of the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2016 r. items 599 and 868) and the central liaison office referred to in art. 9 of the Act of 11 October 2013. of mutual assistance in the investigation of taxes, customs duties and other monetary charges (Dz. U. Entry 1289 and 2015 items 211).
Article 19. [ Contribution of shares by a participant] 1. The share contract may provide for voluntary contributions to the pension fund by a participant of shares obtained by a member of this pension fund, free of charge or on preferential terms, following the privatisation of the employer.
2. In the case referred to in paragraph. 1, the share agreement shall specify the terms and conditions for the contribution of shares to the quantitative account in the pension fund and the conditions for conducting these accounts. The participant shall specify in the declaration, resulting from the share agreement, the number of the employer's shares to be entered into the account.
Article 20. [ Statement of the will of participant] 1. In cases concerning the program, the participant shall submit a written statement of the employer's will or through it.
2. The participant shall inform the employer of any change of the address for correspondence and the data referred to in art. 8 ust. 2 point 2.
3. The provisions of the paragraph. 1 and 2 shall apply mutatis mutandis after the establishment of employment.
4. In the case of a merger, division, disposal of a work establishment in whole or its organised part, the participant shall submit statements of will through the new employer.
5. In the event of liquidation of the work plant, the participant shall submit statements of will through the liquidator, and upon completion of the liquidation directly to the Management Board.
6. In the event of bankruptcy, the employer shall submit statements of will directly to the Management Board. The receiver is obliged to notify participants of the program about how to submit a declaration of will in cases concerning the program in connection with the bankruptcy of the employer, within 45 days from the day of the bankruptcy.
7. In cases concerning the programme, the employer shall not be a proxy of the participant.
Article 21. [ Obligations to Contracts] 1. Contracts constituting the programme shall be valid from the date of registration of the programme.
2. The amendment of contracts shall take place in the appropriate mode for the conclusion of the contract.
Article 22. [ Information on the operating conditions of the programme] 1. The employer shall be obliged to inform employees, in a manner customarily accepted, about the conditions of operation of the program.
2. The information shall include in particular:
1) the form of the programme, together with the management indication;
2. determining the amount of the basic contribution;
3. determination of the sum of the additional contributions referred to in art. 25 par. 4;
4) the statement that it contains only a discussion of the terms of the programme, and the basis for the functioning of the programme is the establishment agreement;
5) the minimum and maximum amount of the monthly additional premium available and the manner in which it is declared;
6) an indication of the relevant tax provisions concerning the resources to be collected;
7) discussion:
(a) the payment arrangements, the transfer payment and the reimbursement of funds collected in the participant's account,
b) the mode of change of the declaration, the consequences, including the financial, those changes and the conditions for the withdrawal of the participant from the programme,
(c) the rights of the person entitled in the event of death of
(d) the cases in which the programme is wound up and the consequences thereof,
(e) the possibility of a participant to ask for the rights to be collected.
3. The Management Board shall be obliged to submit to the employer without delay an information indicating the provisions of the law which are universally applicable containing the changes to the extent referred to in paragraph 3. 2 point 7.
4. The employer shall be obliged to update the information concerning the rules of operation of the programme, immediately after they have been obtained.
5. The employer shall be obliged to stand out in the information referred to in the paragraph. 2, changes which have taken place in the area covered by this information in the 12 months preceding the date of the update.
6. The employer is additionally obliged to provide the participant with written information about the conditions of payment of the funds collected in the programme:
1) in the first quarter of the calendar year in which the participant is completed 60 years, or
2) within 30 days from the date of cessation of the employment relationship due to obtaining prior pension entitlements.
Article 23. [ Annual Information on the implementation of the Programme] 1. The employer shall be obliged to provide the supervisory authority with annual information on the implementation of the programme.
2. The annual information referred to in paragraph 2. 1, shall be transmitted by 1 March for the previous year.
3. The Minister responsible for social security shall determine, by means of a regulation, the scope of the annual information on the implementation of the programme and the procedure for its transmission to the supervisory authority, with a view to the need for a the necessary data on the implementation of the programmes by the Minister responsible for social security and the supervisory authority, as well as the proper protection of the rights of the participants in those programmes.
Article 24. [ Primary Contribution] 1. The basic contribution shall be financed by the employer.
2. The amount of the basic contribution paid shall not exceed 7% of the participant's remuneration.
3. The basic amount of the basic contribution shall be:
1) as a percentage of the salary, or
2) in the same amount for all participants, or
3) as a percentage of the remuneration, specifying the maximum amount of that contribution.
4. The employer shall charge and return the basic component:
1) in respect of the components of remuneration due for periods not longer than a month-at the date of payment of these elements in force at the employer, and shall pay them in monthly periods;
(2) in respect of the components of remuneration due for periods longer than one month, within the time limit for the payment of those components, and shall also be discharged within that period.
5. The basic contribution shall not be included in the remuneration giving rise to the establishment of compulsory social security contributions.
6. In the cases referred to in paragraph. 3 points (1) and (3) of the basic contribution shall be fixed on the basis of the remuneration in the same percentage for all participants.
Article 25. [ Supplementary Contribution] 1. The participant may declare an additional premium if the share agreement does not prohibit it.
2. The amount of additional contribution of the participant shall be specified in the
3. The participant may change the amount of the additional premium or give up on its contribution, with effect for the future, in the form of a change of declaration.
4. The sum of the contributions of additional contributions from a participant to one programme per calendar year may not exceed the amount corresponding to four times the average monthly wage forecast in the national economy on a given basis year, as defined in the Budget Act, the Act on Budgetary Prospecting or in their projects, if the relevant laws have not been enacted. Where the amount fixed in the manner set out in the first sentence is lower than the amount announced in the previous calendar year, the amount announced in the previous calendar year shall apply.
4a. The Minister responsible for Social Security shall announce by means of a notice in the Official Journal of the Republic of Poland "Monitor Polski" until the end of the calendar year preceding the year in which the participant will contribute to the programme the supplementary contributions, the amount referred to in paragraph 1. 4.
5. The supplementary contribution shall be deducted from the remuneration after its taxation.
6. The provision of the paragraph. 4 shall not apply to the appropriations entered in the transfer payment.
Article 26. [ Employer's obligations] 1. The employer shall be obliged to date and correct:
(1) the calculation and discharge of basic premiums;
2) the calculation, deduction and draining of supplementary contributions.
2. The contributions shall be discharged into accounts held for the implementation of the programme.
Article 27. [ End of employment] Where the employment of a participant has ceased to be employed by the employer of the programme or the programme has been wound up, the funds shall remain on the account of the participant until the payment, transfer or return is paid.
Article 28. [ The rules for the management of the funds collected on the accounts] In respect of an unregulated law, the rules governing the management of funds collected in the accounts shall:
1. in the pension fund, the provisions on the organisation and functioning of pension funds shall be laid down;
2) in investment funds specify the provisions on investment funds and the management of alternative investment funds;
3. insurance undertakings shall specify the provisions on insurance activities.
Chapter 3
Program registration
Article 29. [ Program Registry] 1. The programme shall be subject to registration by the supervisory authority.
2. The supervisory authority shall keep a register of programmes.
Article 30. [ The employer's application for registration of the scheme] 1. The application of the employer for registration of the establishment programme should contain the data of the employer and the manager: the name (company), the address of the seat, the REGON number and the address for correspondence.
2. The application shall be accompanied by:
1) information on the strengthening of the representation of employees for the conclusion of the share contract;
2) the certificate of the Social Insurance Institution on the absence of arrears in the payment of the compulsory social security contributions issued not later than three months before the day of submission of the application;
3) the certificate of the tax office of the absence of tax arrears issued not later than three months before the day of submission of the application;
4) the establishment contract;
5) a contract with a financial institution or the statute of a pension fund;
6) the model of the declaration of accession to the programme;
7) statement of the employer that the conditions of participation in the program do not violate the provisions of art. 5 par. 2 and 3;
8) documents confirming the employer's data referred to in the paragraph. 1.
Article 31. [ Application of employers ' representation for registration of the programme] 1. The application of the employers ' representation for the registration of an inter-establishment programme should contain data on each employer referred to in art. 30 par. 1.
2. The application shall be accompanied by:
1) the inter-establishment agreement;
2) a document setting out the rules for the identification of the employers ' representation and the inter-establishment representation of employees;
3) documents confirming the strengthening of the representation of employers and the inter-establishment representation of employees, selected according to the provided mode, including the data of these persons: name, surname and PESEL number or, in the case of persons not possessing Polish citizenship-passport number;
4) a contract concluded by the representation of employers with a financial institution or the statute of the pension fund;
5) concerning each employer the information and documents referred to in art. 30 par. 1 and paragraph 2 points 1-3, 7 and 8;
6) a model declaration of accession to the programme.
3. An inter-establishment agreement with the date of registration of the intercompany programme shall become a share contract. The parties to this agreement shall be the employer and the representation of the employees, issued in accordance with the procedure referred to in Article 4. 11.
4. The contract concluded by the representation of employers with the financial institution from the date of registration of the inter-company programme becomes the contract between the represented employer and the financial institution.
Article 32. [ Application for entry of the employer acceding to the programme] 1. Acceding to a registered inter-establishment programme, the employer shall submit to the supervision authority an application for the entry of the employer acceding to the inter-establishment programme in the register, giving the number of the inter-establishment programme from the register of programmes and the data and information referred to in Article 30 par. 1 and 2 (2) and (3) concerning an acceding employer.
2. The application referred to in paragraph 2. 1, shall be attached:
1) a contract of accession to the inter-share agreement;
2) the agreement of the employer's accession to the contract concluded by the representation of employers with the financial institution;
3) statement of the employer that the conditions of participation in the program do not violate the provisions of art. 5 par. 2 and 3;
4) information on the strengthening of the representation of employees for the conclusion of the inter-establishment agreement.
(3) The contract of the employer's accession to the inter-establishment programme shall enter into force on the date of the entry in the register of change in the inter-establishment programme referred to in paragraph. 1.
4. The parties to the agreement referred to in paragraph 1. 2 (1), are:
1) an acceding employer and representation of his employees, issued in accordance with the procedure referred to in art. 11, and
2) a representation of employers and an inter-establishment representation of employees.
5. Article Recipe 31 par. 3 shall apply mutatis mutandis.
Article 33. [ Change of share contract] 1. In the event of a change of the share contract referred to in art. 31 par. 3, in accordance with the procedure laid down in the Article 11, the employer who is a party to that contract is obliged to submit to the supervisory authority an application for registration of the establishment plan, in accordance with art. 30.
2. At the moment of the entry of the establishment plan referred to in paragraph. In the register, the supervisory authority shall draw from the register an indication of the employer's participation in the inter-establishment programme.
Article 34. [ Entry scope] 1. The entry of the establishment plan into the program register shall include:
1) the employer's data contained in the application;
2) included in the application of the management data;
3) the conditions for participation in the programme included in the establishment agreement or in the inter-establishment agreement;
4) the form of the programme;
5) the number in the register of programmes.
2. The entry of the intercompany programme into the register of programmes shall include the data of all employers making up this programme.
3. The employer shall be obliged to report any changes of the data referred to in the paragraph to the register of programmes. 1 point 1, within 30 days of the date of the changes.
4. The employer shall be obliged to report any changes of the data referred to in the paragraph to the register of programmes. 1 point 2, within 30 days of receipt of the information from the manager of these changes.
5. The supervisory authority shall notify the employer of the registration of the changes referred to in paragraph 1. 3 and 4, within 30 days from the date of notification.
6. The employer shall submit to the supervisory authority an application for entry of changes to the register to the extent specified in the paragraph. 1 points 3 and 4 within 14 days from the date of their existence. The amendment of the share agreement shall enter into force from the date of entry in the register.
7. The change of the share contract caused by the change of the statute of the investment fund or the statute of the pension fund shall apply from the moment of the entry of the changes to the register, not earlier than the entry into force of the amendments An application for the registration of such an amendment to the share agreement may be submitted before the entry into force of the amendments of the statutes.
8. If the changes in the register of programmes have been made to the extent specified in the paragraph. 1 points 3 and 4, the employer shall be obliged to give the participants the changes to the share agreement.
Article 35. [ Deletion of irregularities] 1. If the application for registration of the program does not meet the conditions under the provisions of the Act, the supervisory authority shall be obliged within 1 month to call upon the employer or representation of the employers referred to in art. 15 para. 1, to remove the irregularity by setting a time limit for that purpose, not less than three weeks.
2. The supervisory authority shall refuse to register the programme in the case of:
1) when irregularities are not remeded within the time limit set by him;
2) non-compliance of the program with provisions of the Act;
3) not to obtain from a foreign supervisory authority the acceptance of the acquisition of management by a foreign manager, if the programme has the form of foreign management.
Article 35a. [ Signon of the programme by the Supervisory Authority] The supervisory authority shall enter the programme in the register of programmes as soon as it has received notification from the foreign supervisory authority of the acceptance of the intention to take over the management of the occupational pension scheme by a foreign manager, if the application is made the registration of the scheme meets the conditions under the provisions of the Act.
Article 36. [ Supervision of the functioning of the programmes] 1. The supervisory authority shall exercise supervision over the functioning of programmes in the area of their compliance with the law.
1a. Foreign Management is subject to supervision by the supervisory authority in respect of the compliance of its activities related to the programme's conduct with the requirements of Polish law.
2. In the case of obtaining information justifying the suspicion of the existence of an irregularity in the functioning of the programme, the supervisory authority shall be entitled to request from the employer or the manager implementing the program of any information, documents and explanations of this related.
3. In the event of a finding of irregularities in the conduct of the programme, the supervisory authority shall notify the employer of them and calls for them to be removed within the period specified in the call, not less than 14 days.
4. In the case of the employer's failure to remove the irregularity within the deadline set in the notice, the supervisory authority may impose a cash penalty payment of up to 50 000 PLN on the employer conducting the programme.
5. In determining the amount of the monetary penalty referred to in paragraph. 4, the supervisory authority shall take into account the nature and gravity of the irregularities found.
6. In the event of a finding of irregularities in the implementation of the programme by the manager referred to in:
1. 2 points 3, 4 and 6, the supervisory authority shall take the prescribed supervisory action;
2) (repealed)
3. Article In accordance with Article 2 (2), the supervisory authority shall immediately inform the foreign supervisory authority of the irregularities.
7. The supervisory authority shall prepare information on the requirements of the social security law and the labour law of the foreign management in force, where it takes over the management of the funds collected under the occupational pension scheme.
(8) The supervisory authority shall communicate the information referred to in paragraph 1. 7, foreign supervisory authorities within 2 months of receipt of the notification referred to in art. 35a.
9. If the requirements referred to in paragraph are amended. 7, the supervisory authority shall also prepare information on these changes and forward it without delay to the relevant foreign supervisory authorities.
Article 37. [ Application of provisions of the Code of Administrative Procedure] 1. (repealed)
2. Registration of the program, refusal of registration, entry of changes in the register of programs excluding art. 34 par. 5, refusal of registration of changes to the register, entry and refusal of entry in the register of provisions of the agreements referred to in art. 38 and 39, the authorisation and refusal of authorisation to suspend the calculation and discharge of basic premiums, the imposition of a penalty payment and the deletion of a programme from the register shall be made by administrative decision.
3. The Minister responsible for social security shall determine, by means of a regulation, the means of carrying out the register of programmes and the time limits and mode of issuing of the written discharge from that register, and will determine the conditions of participation in the programme contained in the the share agreement and the inter-establishment agreement should be entered in the register in accordance with Article 4 (1) of the Regulation. 34 par. 1 point 3, having regard to the need to ensure the efficiency of the registration process carried out.
Chapter 4
Suspension of basic contributions and winding-up of the programme
Article 38. [ Suspension of the payment of contributions] 1. The Employer may unilaterally:
(1) suspend the payment of basic premiums; or
2) temporarily limit the amount of the basic premium to be charged by the determination of the rate in force during that limitation period, in accordance with Article 3 (1) (b) of 24 ust. 3.
2. For a period covering 12 consecutive calendar months, the total period of unilateral suspensions referred to in paragraph 2 shall be provided for in paragraph 1. 1 point 1 shall not exceed 3 months.
3. If the contract is provided for, the total period of unilateral suspension referred to in paragraph 1 shall be provided for in paragraph 3. 1 point 1 may be up to 6 months for a period covering 12 consecutive calendar months.
4. After the period of suspension referred to in paragraph. 2 or 3, the employer may, if justified by the financial situation, include an agreement with the staff of the employees on:
(1) suspension of the calculation and discharge of basic premiums, or
(2) a temporary reduction in the amount of the basic contribution by the definition in force during that time limit for the calculation of the basic contribution, as provided for in Article 3 24 ust. 3.
5. The conclusion of the agreement referred to in the paragraph. 4, the following shall be taken if the parties to the agreement consider that it is justified by the financial situation of the employer.
6. The provisions of the Article shall apply mutatis mutandis to the agreement. 11 concerning the conclusion of the share agreement.
7. The employer shall forward the agreement to the supervisory authority as soon as it is concluded.
(8) The supervisory authority shall enter in the register of programmes within 7 days from the date of receipt of the agreement referred to in paragraph 1. 4:
1) date of conclusion of the agreement;
2) the day on which the agreement takes effect;
3. the date of expiry of the agreement
4) the amount of the basic contribution in force during the period of validity of the agreement-in the case referred to in paragraph 4 point 2.
9. The Agreement shall apply from the date specified therein, but not earlier than the date on which its provisions are entered in the register of programmes.
10. The supervisory authority shall refuse the alert if the provisions of the agreement are contrary to the provisions of the Act.
(11) The employer shall terminate the agreement in the event of a cessation of the reasons for its conclusion.
12. The employer shall inform the supervisory authority about the termination of the agreement, within two weeks from the day of commencement of the calculation and removal of the basic premiums, under the conditions contained in the share agreement.
13. The employer is obliged to start the recharge and removal of the basic contributions, starting in the month following the month in which the termination or termination of the agreement.
Article 39. [ Validity of the Agreement] 1. For a period covering 48 consecutive calendar months, the total duration of the agreement concluded in accordance with the rules laid down in that Article. 38 may not exceed 24 months.
2. The duration of the agreement may exceed the period referred to in para. 1, where the continued calculation and discharge of the basic contributions would make it necessary to submit an application referred to in Article 1. 21 of the Act of 28 February 2003. -bankruptcy law (Dz. U. of 2015 items 233, z późn. zm.).
3. Where an agreement has been concluded on the basis of the rules referred to in paragraph. 2. The employer shall, when communicating the agreement to the supervisory authority, provide the documents justifying the existence of the situation referred to in paragraph 1. 2.
4. The agreement under the conditions referred to in the paragraph. 2, may be concluded for a period of not more than 24 months. If it is justified by the financial situation of the employer, it may enter into an agreement again.
Article 40. [ Liquidation of the programme] 1. The liquidation of the programme may take place in the case of:
1) opening the liquidation of the insurance undertaking, if there is no transfer of rights (cession) from the employer's contract with the plant to another establishment,
2) the occurrence of the premise for the solution and as a consequence of the liquidation of all investment funds where the premiums were collected under the scheme, if there is no takeover of any of these funds by another company of funds Investment
3) opening the liquidation of the pension fund, if there is no takeover of this fund by other pension societies,
4. that is referred to in Article 4 7 ust. 1,
5) termination of the contract by the financial institution
-if the representation of the employees does not agree to the amendment of the share contract in accordance with art mode. 41.
2. The liquidation of the programme may also occur in the case of:
1) liquidation or bankruptcy of the employer;
2) a decrease in the value of the funds collected in the programme below the amount stipulated in the share agreement;
3) the employer's decision to liquidate the programme, subject to the conclusion by the employer of the agreement on the termination of the share agreement with the representation of the employees;
4) the employer's unilateral decision to terminate the share contract, provided that at least a 12-month period of notice has been preserved, if previously for at least three months the payment of contributions has been suspended the basic or limited amount thereof;
5) statements by the supervisory authority of the persistent breach of the law by a foreign manager.
3. The liquidation of the programme shall take place if the person referred to in art. 5 par. 4. The employees who are participants in the programme shall not remain in employment.
4. Liquidation of the program results in the deletion of the program from the register. A decision to remove from the register may include the deadline for the deletion.
5. The deletion of the program from the register may also occur for the reasons referred to in art. 7 or Art. 59.
Article 41. [ Employers ' obligations in the event of liquidation of the programme] 1. In the event of liquidation of the program for the reasons referred to in art. 40 par. 1, the employer shall be obliged to present the representation of employees of the offer containing the draft contract with the new financial institution or the statutes of the pension fund to which it intends to accede, and a proposal to amend the share agreement.
2. If within a period of 2 months from the presentation by the employer of the representation of the employees of the offer referred to in paragraph 1, shall not be expressed by this representation the consent to make a change of the share contract, the employer, presenting the documents confirming the submission of the proposal to change the share contract, shall submit to the supervisory authority an application for the issue of the decision of the deletion program from the program registry.
3. In the cases referred to in art. 40 par. 2, the employer or liquidator of the employer is obliged to submit to the supervisory authority an application for a decision to delete the programme from the register of programmes, presenting documents confirming the existence of the reasons for the liquidation of the programme.
4. After obtaining the decision to remove the program from the register of programs, the employer, the receiver or liquidator of the employer shall inform the participants, with the confirmation or the registered mail, the information about the liquidation of the program, notifying them at the same time the date from which the contributions are to be discontinued, collected and paid, and the reasons for the winding-up of the programme and of the activities which have been taken in accordance with the provisions of the law.
5. The information referred to in paragraph 1. 4, in addition, it shall include a participant's call to indicate to the employer, the liquidator or the account manager, respectively, to which the transfer payment is to be made, and to instruct the participant that, in the event of failure to administer the account, within the time limit of specified in the share agreement, will be the phrase referred to in art. 44 par. 1, and the financial consequences of that reimbursement.
6. The deadline for the account participant to indicate the account referred to in paragraph 1. 5, as specified in the share agreement, shall not be less than one month from the date of receipt by the participant of the information referred to in the paragraph. 4.
7. The obligation of the employer, the receiver or the liquidator of the employer referred to in the paragraph. 4, shall be deemed to have been carried out, also if the participant does not twice take the registered mail.
Article 41a. [ Deletion of programme from the register of programmes] 1. The supervisory authority shall remove from the office a programme from the register of programmes in the event that:
1) the winding-up proceedings of the employer have been completed, or the insolvency proceedings of the employer have been completed, and the person required to submit a request for a decision to delete the programme from the register of programmes has not submitted such a request;
2) the proceedings on the deletion of the programme before the date of termination of the employer's winding-up proceedings or the termination of the insolvency proceedings of the employer have not been completed.
2. In the cases referred to in paragraph. 1, the supervisory authority does not issue the decision referred to in art. 37 par. 2, and the annotation of the removal of the programme shall leave the file on file.
3. In the cases referred to in paragraph. 1, art. 20 para. 5 and para. 6 and Article 42-45 shall apply mutatis mutandis.
Chapter 5
Withdrawals, transfer payments and return on programme
Article 42. [ Payment Terms] 1. Payment shall take place:
1) at the request of the participant after it reaches the age of 60;
2) at the request of the participant upon presentation of the decision granting the right to a pension and after completion of the 55th. year of life;
3) in case of completion by a participant of 70 years, if he has not previously applied for payment of funds;
4) at the request of the person entitled, in the event of death of the participant.
2. The provision of the paragraph. 1 point 3 shall not apply if the participant is an employee of the employer conducting the programme. In such a case, the payment shall be made after the employment relationship has ceased.
3. Payment may be made, depending on the request of the participant or the person entitled, carried out once or in instalments. The one-off payment shall be made within not more than one month from the day of submission of the application, and in the case of installment payment the first instalment shall be payable within 1 month from the date of submission of the application, unless the participant or person Entitled to request payment at a later date.
Article 43. [ Transfer Withdrawal] 1. The transfer payment shall be made within a period of not more than one month from the date of submission of the application by the participant.
2. The transfer payment shall be made:
1) to another program, the participant of which is a participant of the programme;
2) on an IKE participant;
3) on the IKE of the person entitled, in the event of death of the participant;
4) from the IKE participant on its account in the program under the conditions set out in the Act of 20 April 2004. with individual pension accounts and individual pension insurance accounts.
3. An application for transfer payment shall be equivalent to a statement of participation in the programme.
4. The transfer payment referred to in the paragraph. 2 points 2 and 3, shall be made on the basis of the disposition of the participant or the person entitled upon presentation of the employer confirmation of the conclusion of the contract, referred to in the provisions on individual pension accounts and individual security accounts pensions.
5. The transfer payment from the program shall not occur if the participant remains in the employment relationship with the employer conducting the programme.
6. Paragraph Recipe 5 shall not apply if the transfer payment is made in the event of liquidation of the programme.
7. In the case referred to in paragraph. 2 point 4, the funds collected on the participant's IKE are transferred to the programme and treated as the funds from the additional premium, within the meaning of this Act.
Article 44. [ Return Terms] 1. The reimbursement shall take place if, within the time limit referred to in Article 41 par. 6, no account will be indicated for the transfer payment.
2. The employer, the receiver or liquidator of the employer shall provide the management or liquidator with information on the bank account indicated by the participant to which the return is to be made, and the account to which the amount is to be transferred, o Article 2 45.
3. The liquidator managing or managing may also specify other than the transfer to the bank account of the participant of the form of making a refund.
4. The liquidator managing or managing at the request of the employer shall return, after prior transfer of the amount of the input tax on these funds, to the account of the competent tax office.
5. In the absence of any possibility of transfer of the returned measures referred to in paragraph 1. 4, a participant, they are transferred to a court deposit.
6. In the case referred to in paragraph. 5, the funds transferred to the court deposit become the property of the State Treasury, after the expiration of 20 years from the moment of transfer of them to the court deposit, unless a participant before the expiry of that period has issued the disposition of the transfer of these funds to the indicated by A bank account. Article Recipe 187 of the Act of 23 April 1964. -The Civil Code shall apply mutatis mutandis.
7. The provisions of the paragraph. 5 and 6 shall apply mutatis mutandis in the absence of any possibility of payment, in the case referred to in Article 3. 42 par. 1 point 3.
8. The establishment contract shall specify the time limit for the transfer by the manager or liquidator of the participant's funds to the account referred to in paragraph 1. 2; this time limit shall not be more than 3 months from the date of receipt by the participant of the information referred to in Article 41 par. 4.
Article 45. [ Return Amount] 1. In the case of reimbursement, the manager or liquidator shall transfer from the funds of the participant to the bank account indicated by the Social Insurance Institution the amount of up to 30% of the sum of the basic contributions paid into the programme.
2. The amount referred to in paragraph 2. 1, is the income of the Social Insurance Fund.
3. Information on the amount referred to in paragraph. 1, it shall be recorded in the account of the insured person referred to in Article 40 par. 1 of the Act of 13 October 1998. the social security scheme, as a contribution to the pension insurance due for the month in which the amount was transferred to the Social Insurance Institution.
4. The Minister responsible for Social Security, taking into account the need to ensure the proper collection of the data on the account of the insured person, shall determine by way of regulation:
1. the detailed scope of the data, including, in particular, the management and participant concerned, provided by the manager on the payment document, by means of which the amount referred to in paragraph 1 is transferred. 1;
2) the manner and mode of conversion of the amount referred to in paragraph. 1, on the basis of the benefit dimension, if the pension of the participant or the rightholder is to be calculated from the basis of the dimension
Article 46. [ Form of drawback and return] Payment, transfer or reimbursement shall take place in monetary form, taking into account art. 103 of the Act of 28 August 1997. of the organisation and functioning of pension funds.
Article 47. [ Termination of participation in the programme] 1. The participant may make any notice of participation in the programme at any time by the submission of the employer of the written declaration of will, with the period of notice provided for by the share agreement shall not be less than 1 month and no longer than 3 months. The provisions of Article 4 43-45 shall apply mutatis mutandis.
2. In the case of termination of the participation in the programme, the funds hitherto collected on the account shall remain on that account until their payment, transfer payment or return.
Article 48. [ Settlement of funds collected in the participant's account] 1. In the declaration, the participant may make a dissolution of the funds collected on his account under the program by indicating the natural person entitled to receive funds in the event of his death.
2. The participant may change or cancel the dissolution at any time.
3. If the participant indicated several persons entitled to receive the funds after his death, and did not mark their participation in those measures, the shares of those persons shall be considered equal.
4. In the absence of a distribution in the event of death, the heirs shall be entitled on a general basis, subject to the provisions of the paragraph. 5. Payment on their behalf should take place within 1 month from the date of submission of the final decision of the court of the statement of the acquisition of the right to inheritance and a matching statement of all heirs on the manner of distribution of the funds collected by the a participant or final decision of the court of the inheritance department.
5. If the programme is carried out in the form referred to in art. 6 para. Article 1 (3) shall apply mutatis mutandis. 831 and 832 of the Act of 23 April 1964. -Civil Code.
6. An employer shall not be entitled to the payment of a benefit, unless he is a member of the participant's immediate family. The members of the participant's immediate family are: spouses, children, parents and grandchildren.
Article 49. [ Measures of basic contribution] The basic contribution shall not be subject to judicial and administrative enforcement, except where the obligation to return or to pay is made, and shall then be subject to enforcement from the date of maturity. Such restrictions shall not apply to enforcement designed to satisfy alimony claims.
Chapter 6
Penal provisions
Article 50. [ Unlawless use of the term 'pension scheme'] 1. Who, without being entitled to this right, uses in a company or for determining his business activity or in advertising the term "pension scheme", is subject to a fine of up to 1 000 000 PLN or a custodial sentence of up to 3 years.
2. The same penalty shall be subject to the admits of the act referred to in paragraph. 1, acting on behalf of a legal entity.
3. The disclaimers in the cases of the acts referred to in paragraph. 1 and 2, shall be subject to the provisions of criminal proceedings.
Chapter 7
Amendments to the provisions in force, transitional and final provisions
Article 51. (bypassed)
Article 52. (bypassed)
Article 53. (bypassed)
Article 54. (bypassed)
Article 55. (bypassed)
Article 56. [ Loss of the right to deduction of expenditure incurred] 1. Employers, presenter on the date of entry into force of the Group Life Insurance Act related to the investment fund or other form of group collection of funds for pension purposes for their employees, lose the right to countdown incurred expenditure on the basis of the social contribution rate resulting from separate provisions if, by 31 December 2004, do not request that the programme be entered in the register of programmes resulting in the entry of that programme.
2. If the programme referred to in paragraph is entered in the application, 1, to the register of programmes:
1) the funds collected before the employee's accession to the programme are transferred to this programme and treated as the funds derived from the basic contribution within the meaning of this Act;
2. the employer and the manager are required to keep the documentation on the terms and amount of the contributions contributed to the employee's account carried out as part of the group collection of funds together with the documentation of the programme; to the documentation it applies accordingly, the provisions relating to the information referred to in Article 8.
3. The provisions of the paragraph. 1 and 2 shall apply mutatis mutandis where the employer and the representation of the employees, by creating a programme, have made changes to the management of the funds accumulated in the framework of the group life insurance relating to the investment fund or in another form the group's collective pension collection and the choice of another programme manager, or if they have given a different form to the scheme than the previous one.
4. In the case referred to in paragraph. 3, an insurance undertaking or an investment fund shall be obliged, after an effective termination of the contract, on the basis of the employee's disposal, to transfer the funds to his/her account under the scheme and to provide the employer with documentation relating to the time limits. and the amount of the contributions contributed to the employee's account under the group collection of funds.
5. The Supervisory Authority will notify the Social Insurance Institution of any case in which administrative proceedings, initiated on the basis of the request referred to in paragraph. 1, the termination of the application shall be terminated without recognition, refusal of registration or remission of the proceedings.
6. If the employer has led until 31 December 2004. the collective collection of funds for the pension scheme referred to in paragraph 1. 1, the collected funds may be transferred to the programme on condition that the employer until 31 December 2005. submit an application for registration of the scheme. The provisions of the paragraph 2-4 shall apply mutatis mutandis.
Article 57. [ Explanatory provisions] The employer's actions in connection with the conclusion and execution of the contract, the calculation and discharge of the premiums, the payment, the transfer payment and the reimbursement do not constitute an insurance mediation within the meaning of the provisions of the activity insurance.
Article 58. [ Consideration of existing proposals] Applications for registration of programmes submitted before the date of entry into force of the Act shall be considered on the basis of the provisions of this Act.
Article 59. [ Customizing existing programs] 1. Employers conducting the programme on the date of entry into force of the Act are obliged to adapt the program to the provisions of the Act until 31 December 2005, subject to the paragraph. 2.
2. Customize the program to art. 6 para. Points 2 and 3 of points 2 and 3 should be completed by 31 December 2008.
(3) The contributions to persons who are participants in programmes in connection with an agency contract or contract may be lodged no longer than 31 December 2007. Article 27 shall apply mutatis mutandis.
Article 60. [ First pass of declaration] The pension fund, to which the first contribution received prior to the entry into force of the Act, shall be required to forward for the first time to the supervisory authority a declaration of the rules of investment policy of the fund referred to in art. 194a of the law referred to in art. 54, until 30 September 2004.
Article 61. [ Repealed provisions] The Law of 22 August 1997 is repealed. about occupational pension schemes (Dz. U. of 2001. items 623 and 2002. items 253 and 1178).
Article 62. [ Entry into force] The Act shall enter into force on 1 June 2004, with the exception of Article 1. 8 ust. 2 points 6, 7 and 8, art. 18 (1) 6, art. 25 par. 4 and art. 43 par. Article 2 (2), (2), (3) and (4), which shall enter into force on 1 September 2004.
Article 62.
1) This Act shall apply to the implementation of Directive 2003 /41/EC of the European Parliament and of the Council of 3 June 2003 on the implementation of Directive 2003 /41/EC. on the activities of institutions for occupational retirement provision and the supervision of such institutions (Dz. Urz. EU L 235 of 23.09.2003) and Council Directive 98 /49/EC of 29 June 1998 (OJ L 42, 7.7.1998, p. on the protection of the supplementary pension rights of workers and self-employed persons moving within the Community (Dz. Urz. EC L 209 of 25.07.1998).
The data relating to the notification of acts of the European Union announced before 1 May 2004, as set out in this Act, shall relate to the publication of those acts in the Official Journal of the European Union, special edition.
