In an interview to the Finance Minister MP Paulina Hennig-Kloska refreshes the topic of the liquidation of the upper limit of payment of ZUS contributions. The Ministry informs that it is not possible to take legislative action at the moment, as the Court is still considering the compatibility of the planned amendments with the Constitution.
On 4 January 2018 at the request of the President of the Republic of Poland to the Constitutional Court, a request for consideration of compliance with the Constitution was received Act dated 15 December 2017 amending the Act on the Social Security System and some other laws.
The bill submitted for the signature of the President aims at abolishing the upper deposit limit of pension and pension insurance.
The changes made to this area are intended to enter into force on 1 January 2019 According to the justification for the bill, the contribution of pension and pension insurance will be 2019 carried out without a reduction in the amount of the annual base for the contribution dimension,i.e.
on the total remuneration paid (employment) and not so far, by applying a reduction in the annual contribution base to an amount equivalent to thirty times the forecast average national economy remuneration for a given calendar year.
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As Mrs Hennig-Kloska points out in her interpelling: “This change will in the future raise the FUS’ obligations to some citizens who exceed the threshold. Both employers' and employees' representatives, including trade unions, did not support the changes in the rules for paying contributions. There is no way of noting that this is an irrational move, which will only generate short-term profits to the state budget for which citizens will have to pay in the future."
On the question of whether the government actually intends to eliminate the upper limit for paying ZUS contributions at the beginning 2019, Does the Ministry reply to the following: “I inform at the outset that the rules governing the calculation of the social security contribution base (elementary, pension, sickness and accident) regulate Act dated 13 October 1998 about the social security system.
The annual limit on the payment of pension and pension contributions at the level of thirty times the estimated average remuneration in the national economy is laid down in the provisions of that Act. This law remains in the field of action of the Minister responsible for Social Security, i.e.
the Minister of Family, Labour and Social Policy.
On the TK website, it was noted that the date of the hearing on the presidential application was set at 30 September.b.r.
Adopted by Parliament Act dated 15 December 2017 amending the Act on the Social Security System and some other laws provides for the abolition of the income limit in the payment of ZUS contributions of thirty times the remuneration, from the date of 1 January 2019
In view of the above, after consulting the question raised in the interview with the Minister of Family, Labour and Social Policy, I inform you that the matter of compliance with the Constitution Act dated 15 December 2017 amending the Act on the Social Security System and certain other laws (Kp 1/18), abolishing the limit of thirty times the social security contributions, is currently the subject of proceedings in the Constitutional Tribunal, initiated under the so-called preventive constitutional control of the laws by the President of the Republic of Poland. Therefore, any legislative action in the area of interest to the Member may only take place after the Constitutional Court has decided the case."
The Court examines the case in the Kp signature procedure 1/18. On the TK website, it was noted that the date of the hearing on the presidential application was set at 13 November.b.r.
It is worth noting that the position of the Attorney General, as well as the Sejm of the Republic of Poland, which was influenced by those two as participants, it is convergent and assumes that "Act dated 15 December 2017 the amendment of the Act on the Social Security System and certain other laws is compatible with Article 2, Article 7 and Article 59(2) with regard to Article 12 and Article 20 Constitution.’
Author:
Katarzyna Kołbuś - Editor leading RB Magazine. From Over 10 years related to industry press, including the Financial Gazette and portal ipip.com.pl, which is devoted to finance, taxation, law, politics and the economy. She graduated from Polish philology at the UMCS and the language editing of the text at the University of Warsaw.