issue payment of contributions to Guaranteed Employee Benefits Fund governed by the Act of 13 July 2006 on the protection of employee claims in case of insolvency of their employer (OJ No. 158, item. 1121).
entrepreneur that conducts business exclusively on the Polish territory, the entrepreneur is also established in other Member States of the European Union or the Member States of the European Free Trade Association (EFTA) - parties of European Economic Area Marketing in relation to activities carried on Polish territory, a foreign bank branch, the branch of a credit institution or branch of foreign insurance company, as well as a branch or agency of a foreign entrepreneur, hereinafter referred to as "employer", is obliged to pay contributions for workers' Guaranteed Benefits Fund Occupational (Article 9 of the said Act).
employee within the meaning of the said Act is a natural person who, in accordance with the provisions of Polish law, remains with the employer in an employment relationship or is employed under a contract tolling or performs work under an agency contract or a contract of mandate or other service contract, which, in accordance with the Act of April 23, 1964 - Civil Code, the provisions relating to orders, or is gainfully employed on a basis other than employment for an employer who is an agricultural cooperative production, farmers' cooperatives or other cooperative engaged in agricultural production - if this title is subject to the pension and disability insurance, except the spouse of the employer, as well as its own children, spouse and children of adopted children, parents, stepmother and stepfather and adoptive persons, as well as siblings, grandchildren, grandparents, sons-in-law and, bratowych, szwagierek and brothers-and the people performing paid work in the household (Article 10 in / Act)
contribution to the Guaranteed Employee Benefits Fund shall be determined from which the payments of contributions to the pension scheme without the use of limited to an amount equal to thirty of the projected average wage month in the national economy for the calendar year referred to in Article. 19 of the Law on social insurance system. amount of contributions to the Budget Law defines FGŚP .
Collection of contributions to Guaranteed Employee Benefits Fund for Social Insurance shall make a monthly basis, including contributions to social insurance, and the amounts paid by way of contributions to the Fund shall before the 15th of next month.
They have no obligation to pay contributions to the Guaranteed Employee Benefits Fund employer is insolvent within the meaning of the Act of 13 July 2006 on the Protection of Employees in the event of insolvency of their employer, as well as sheltered workshops or betting activity specified in separate legislation.
Insolvency of the employer, within the meaning of the Act, occurs when, for the Bankruptcy:
1) the employer is declared bankrupt,
2) rejected the request for bankruptcy of the employer's failure to make by its creditor advance payment of costs,
3) dismissed the bankruptcy of the employer, because his property is obviously not sufficient to cover the costs of the proceedings,
4) the insolvency proceedings were discontinued because:
a) the property of not sufficient to cover costs,
b) the creditor at whose request the bankruptcy was announced, not by the advance of costs, and there is a lack of liquid funds for these costs.
second Insolvency employer within the meaning of the Act, there is also the case niezaspokajania employee claims the lack of financial resources:
1) in circumstances which, in accordance with the regulations on economic activity, the basis for:
a) struck off the register business entry of any such activity by an individual,
b) revoking the licenses for conducting business,
2) by the employer for whom, under separate provisions, is carried out in liquidation proceedings.
the collection of the contributions to the Fund, the execution of these contributions, administration of default interest and additional charges and fines for non-payment of contributions within the provisions for social security contributions.
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