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
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