issue of contribution to the Labour Fund governed by the Act of 20 April 2004 on promotion of employment and labor market institutions.
Mandatory contributions to the Labour Fund, calculated from the amount on which the calculation of contributions to the pension scheme (with no limit to the amount equal to thirty forecast average monthly wage in the national economy for the calendar year referred to Article. 19 of the Law on Insurance System Social), ranging per month for at least the minimum wage (in the case of persons referred to in Article. 6, paragraph. 2 of the Act of 10 October 2002 on the minimum wage for their work (Acts . U. Nr 200, poz. 1679) - workers in the first year of employment, at least 80% of the minimum wage, in the case of persons working in the period of imprisonment or detention of at least 50% of the minimum wage), pay :
1) employers and other entities organizational per person:
a) remaining in the employment relationship or the relationship of subordination ,
b) performing work on the basis of an outwork,
c) performing work under contract agency or service contracts or other service contract, which under the provisions of the Act of April 23, 1964 - Civil Code, the provisions relating to orders, and for persons cooperating with them,
d) performing work in period of imprisonment or detention,
e) collecting sports scholarships,
f) receiving social benefits enjoyed by the miners leave, the provision of mining or mining social security benefit or salary during the provision of a mining grant for retraining or training contract - provided in separate legislation,
g) for professional soldiers and officers fulfilling the conditions for entitlement to retirement or disability pension specified in the regulations on retirement benefits troops unions, and the provisions on retirement benefits of police officers, State Protection Office, the Internal Security Agency, Intelligence Agency, the Military Counterintelligence Service, the Military Intelligence Service, the Central Bureau of Border Guard officers, Government Protection Bureau, State Fire Service and Prison Service, for whom, after release from service or employment, escorted contribution to the pension scheme from salary or wages paid in the period of service or employment under separate regulations,
h) for officers who at the time of dismissal from service only meet the conditions for entitlement to a police disability pension in case of transfer of pension contributions and pension benefits;
1a) The person who conducts the household - per person gainfully employed in the household activation under contract referred to in Article. 61 C paragraph. 1. (repealed)
2) farm cooperatives, farmers' cooperatives or cooperatives of agricultural services - for its members, except Members who contributed land with an area of \u200b\u200bagricultural land of more than 2 ha of conversion;
3) other than those mentioned in paragraphs 1 and 2 persons under pension and disability insurance or pension supply, with the exception of
a ) clergy,
b) receiving on the basis of the social welfare benefits have become,
c) receiving pursuant to the provisions on family benefits or the provision of care in addition to child benefit for men child
d) subject to social insurance for farmers,
e) non-professional soldiers in active service,
f) taking substitute forms of military service,
g) staying on leave educational and receiving maternity benefits,
h) receiving the provision of training, referred to in Article. Paragraph 70. 6.
The contribution to the Labour Fund determines the Budget Act.
Polish Businessmen Association of the Deaf and the Polish Association of the Blind and the Association of the Blind of the Republic of Polish soldiers, Society for the Blind, Department of Welfare for the Blind in Laski and activation bets do not pay for the Labour Fund for employees with severe or moderate disability.
Contributions to the Labour Fund pays for the duration of compulsory pension and disability insurance in the manner and conditions provided for social insurance contributions.
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