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FEP from January a new social security contributions? Addition

FEP (Bridging Pension Fund) from 01 January 2010, the employer, some workers will pay the salaries - which the size of insurance premiums - 1.5% contribution to the FEP (art.36.1. Act on early retirement). Employers will be required to pay a new fee for the workers employed in hazardous conditions or performing work of special character born after 31 December 1948.

Legal basis: Law on early retirement of 19 December 2008 (Journal of Laws of 2008 No. 237, item. 1656), implementing regulations: the Council of Ministers of 25 August 2009 amending the Regulation on detailed rules and procedure in cases accounting for the contributions for which the collection is required Social Security - Journal. Laws of 2009 No. 144, poz.1181 of the Minister of Labour and Social Policy of 23 October 2009 on determining the design of applications for social insurance and health insurance, personal monthly reports and correcting personal monthly reports, notification of the payer, account statements and corrective settlement declarations, declarations of data on working in special conditions or special character, and other documents.

employer shall report the employee on the form ZUS ZSWA print pattern can be seen on the sides of the Sejm in the Internet System of Legal Acts it is Annex 17 to the Decree of the Minister of Labour and Social Policy of 23 October 2009. In addition to printing the personal details of periods of work, working hours, you will need to fill in the field - the Labour Code. Labor Code consists of three characters:

• first is no Annex
• two others specify the type of work will change

a declaration of DRA, namely, block IX, there is a summary of contributions to FEP. In this block in addition to the amount you will need to specify the number of employees for whom the premium is paid and the number of FEP jobs in special conditions, etc.

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Internship, illness and social insurance contributions and health spending

base for social insurance contributions do not include elements of remuneration which the employee remains in the collection of sick pay or benefits of sickness, maternity care or rehabilitation allowance. This follows directly from § 2. 1, point 24 of the Minister of Labour and Social Policy of 18 December 1998 on detailed rules for determining the tax base for contributions to the pension scheme (OJ No. 161, item. 1106, as amended.).

Such remuneration may be a component of the internship allowance if he is paid a fixed monthly amount regardless of whether the employee worked in a given month, or whether he was ill and sick leave.

course, this allowance is excluded from the tax base only for the period an employee's illness. However, for the period during which the employee performs the work, this supplement provides the basis for calculation of contributions for social insurance and health insurance as a result.

The internship allowance paid for the period of an employee's illness the employer does not charge and does not pay social security contributions and sickness insurance.

In a situation where an employee receives internship allowance for the period of the disease, for which he is entitled to sick pay (ie the first 33 days of incapacity for work in a calendar year), this allowance does not constitute a basis of health insurance premiums.

So the amount of the additive in their job (part of the allowance paid internship for the duration of the disease) should not charge premiums for health insurance. To determine the base health insurance premiums of employees is used because the rules for determining the base of contributions to the pension scheme.

In determining the contribution base for health insurance does not apply to exclusions pay for a period of incapacity for work due to illness or isolation due to infectious disease and does not apply to the cap on the amount of so-called. 30-fold. This basis is reduced by the amount of contributions for social insurance funded by the employee and the employer deducted from his salary.

This means that when the revenue from not accrue social security contributions, it also should not charge premiums from him health insurance. The exception is sick pay, from which they are not charged premiums for social insurance and health premiums are calculated.

Labour Code in determining the amount of sick pay refers to the Law on cash benefits from social insurance for sickness and maternity. Remuneration is calculated according to the rules applicable in determining the basis of sick pay and pay for each day of incapacity for work, not excluding holidays. In fact, both the sick pay and sick pay are calculated on the same basis.

basis of the benefit (and sick pay) for an employee is paid an average monthly salary for a period of 12 calendar months preceding the creation of disability. To establish the base allowance shall be revenue forms the basis of contribution rates for health insurance, after deduction of withholding by the employer pension contributions, disability and sickness.

In the dimension does not include ingredients that are not reduced for the period of unemployment benefit. Appendix internship as a component of remuneration for the period of illness whilst simultaneously not So to enter both the base salary and benefits. So we can not be treated as sick pay.

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Deduction Deduction Internet

basis for the relief of the Article. Paragraph 26. 1 point 6a of the Income Tax Act of individuals, which states that it applies to expenses incurred by the taxpayer for the use of the Internet on the premises / building of a place of residence of the taxpayer.

relief is to reduce taxable income by the amount of expenditures, but not more than 760 zł in the fiscal year. Relief not premises concerned, and the taxpayer . If you live on the premises of several people, and each has its expenses, provide proof of a valid VAT invoice issued to the person using the credit, that each person can take advantage of the tax. Relief shown in the annex to the annual tax return PIT-A.

You can use the deduction from the income from online credit if:

1. have suffered in the fiscal year expenditures for the use of the Internet on the premises (building) which is your home
2. expenditure is documented within the meaning of invoice Law on Value Added Tax service1, hereinafter referred to as "VAT invoice".

amount you can deduct only expenses related to the use of the Internet .

You need to especially remember where Internet services are provided by the companies providing such access to both cable television and fixed-line phone, because a VAT invoice includes all available services.

Therefore, for the use of this relief is important to distinguish expenditure on use the Internet.

same time, remember that the Internet is not entitled to relief for expenses incurred for the installation, expansion and modernization, as well as service and maintenance of the Internet . See. MF brochure on the web relief.

deduction relief for spouses.

In a situation where the Internet user are the spouses, and both bear the expenditure on this account, is that both of them (up to 760 zł each) can benefit from the deduction, the invoice must show both the personal details of her husband, and wife. Otherwise, the deduction will benefit only the spouse whose name is inscribed on the invoice.

This rule also applies to other household members. Thus, if the relief site would benefit the daughter of the above example. marriage, it also must hold an invoice documenting the expenditure incurred by it for the use of the Internet.

Is it only invoices for internet ? Since

relief in respect of expenditure incurred as a consequence of this fact is the need for an invoice in addition to the evidence payment. Without proof of payment will have a problem with the proof, if necessary, that the invoice was paid. Proof of payment should specify exactly what and who is the payer (to bear the expense). What if we lose the invoice - or simply duplicate invoices? View .

Where is the place of residence ?

Does using the Internet, which is installed in an apartment owned by the Taxpayer, but which is not registered, the taxpayer may benefit from the deduction of expenses for services internet income? explanation.

Blueconnect, iPlus and similar .

She asked me lately colleague, whether the relief you can deduct the website subscription fees for the use of access to the Internet via mobile operator ?

accordance with the provisions relating to deduction web relief granted in the case of Internet use in the place of residence.

If you use GPRS / EDGE / UMTS and a portable computer using the Internet is also possible outside of this place, but the authorities Treasury did not dispute in such circumstances, entitlement to relief.

tax authorities consider that, in this way is also possible to use the Internet at the residence of the taxpayer (Second Tax Office in Opole, 18 June 2007., PDII/415-14/AG/07, the tax office in Nisku , June 26, 2006., US.I-OF-406/14/4/06) .

important that the invoices showed that he is a member of the Internet, the service provider is a mobile network operator, and the invoice were separated access services to the Internet.

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relief for the education of children

Taxpayers in tax returns for 2007 may deduct from income tax relief for individuals to children. The right to relief granted to parents, who in 2007 brought up their own or adopted children.

The tax may benefit taxpayers raising children minors, children of any age if they received care allowance, as well as children under 25 full-time education in the schools referred to in the provisions on the education system or in legislation on higher education higher.

For children under the age of 25 learners, relief is granted if the children did not receive income, excluding income tax-free income, pension income and the amount of the non-payment of the amount of income tax ie 3015 zł for 2007.

right to deduct the credit in May and taxpayers who became parents in 2007. Therefore, in order to benefit from relief to children, it is enough that the child was born before the end of December 2007. The same applies to adoptions. Taxpayers who in 2007 they adopted a child, will be able to deduct the credit in the tax return for 2007.

In a situation where a child during the fiscal year leavers or 25 years, also in these cases, the parents retain the right to benefit from the deduction of relief.

height relief in 2007 is 1,145.08 zł for each child brought up.

height relief in 2008 is 1,173.70 zł for each child brought up.

height relief in 2009 is 1,112.04 zł for each child brought up.

you in the PIT-2008 annual per child for tax-deduct 1 173.70 zł. Deduction
enjoyed decreasing the amount of tax relief in 2007, including concerns of both parents, but relief can be deducted from the tax of one parent or both of the tax.

In the case of parents, in respect of which have been ordered divorce or separation, the deduction shall be entitled to one of them, in which the children actually live, provided of course that the parent is accounted for on general principles.

Therefore, if the child lived in the fiscal year and in his father's mother, the amount of deduction is the product of the number of months the stay of children in the parent and 1 / 12 the amount of relief afforded.

relief to the taxpayer take into account the education of their children alone in the fold for 2007 tax returns, or can do for him in the taxpayer's annual income tax calculation of PIT-40.

diminish the possibility of tax for the education of their children or adoptees are entitled only to taxpayers who received income accounting in general, ie the scale of tax rates of 19, 30 and 40%.

osiągającym Taxable income is taxed only on a flat, ie a lump sum on recorded income and a flat-rate income tax in the form of a tax card or a linear rate, relief of the children are not entitled.

However, the choice for simplified forms of taxation shall not deprive the parent's entitlement to the relief of children when they reach the additional income such as employment contracts, pensions taxed in general.

family did not lose the right to deduct the tax if even one of them pays tax according to the scale of tax relief for children because it can be fully tax deductible one parent.

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Google Pack in Polish

"Get out of your computer" - this motto shines installment of the free software Polish gathered under the banner of the Google Pack. This pre-Christmas gift from Google's useful in daily use computer.


Google Pack is selected specifically through Google's free, no trial versions or spyware utilities. The package includes:

1. Firefox browser with Google Toolbar integrated tool;
2. Google Toolbar for Internet Explorer - lots of useful features (such as blocking unwanted pop-ups);
3. Norton Security Scan - computer security against computer viruses and worms;
4. Spyware Doctor Starter Edition - detect and remove spyware, adware, trojans, and programs that track marks placed on the keyboard;
5. Google Desktop - personalize your search on the computer e-mails, files, internet history and other information;
6. Picasa - find, edit and share photos in seconds, simple to remove red eye and fix photos, allowing to share photos with other users of the network through online albums;
7. Adobe Reader - a program to open and view PDF files;
8. StarOffice productivity suite - an office suite, for creating documents, spreadsheets, presentations and more.

The package can be downloaded from the Google Pack .

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Custom paper size in XP

To create a custom paper size printer using the standard Microsoft drivers for Windows XP and 2000 choose:

1. Click Start> Printers and Faxes
2. Click File> Server Properties
3. in the 'Forms ', select' Create a new form of '
4. Enter your desired width and length and margins
5. Enter the name of the form
6. Click Apply, then OK.

now should be possible to choose a new form in the preferences of the printer driver.
with certain printers will not be available all sizes. Check the manual for page sizes are allowed.

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Closing tabs in Firefox 2

In Mozilla Firefox 2 has changed the default way of closing tabs. Now the button is located to close each tab as a new Internet Explorer 7 Me more in keeping close tabs button located on the right side as it was in previous versions of Firefox and the Firefox default. To change how close tabs on this as in previous versions Firefox: in the address bar type:


about: config

you can locate and change the line:

browser.tabs.closeButton = 3

And while writing this text, I noticed yet another cool part of the new Liska - built-in spellcheck, that works when writing a blog or commenting on various forums and blogs. I encourage you to download and use the new Firefox.