Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 1
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
After watching the film, decide, if the statement is true or false. Po obejrzeniu filmu zdecyduj, czy twierdzenie jest prawdziwe, czy nie.
Prawda
Fałsz
The employer learned new things about retirement benefits during the training.
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Employers are obliged to complete the ZUS Rp-1E application for retirement pension if they made contributions for the employee at the time of the application.
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Such obligation doesn’t apply to the application for an inability to work pension and a family pension.
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The employee is the one who is setting the amount of benefits.
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Someone else is preparing the application for a retirement or disability pension.
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The employer attaches only a questionnaire on contributory and non-contributory periods, and work certificates from previous employers.
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The certificate of employment and the amount of remuneration is necessary while folding a documentation.
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The employer does not mediate in applying for a pension for people born after December 31, 1948.
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
After watching the film, match Polish terms with their translations. Po obejrzeniu filmu, połącz polskie terminy z ich tłumaczeniami.
świadectwo pracy, renta rodzinna, kwestionariusz o okresach składkowych i nieskładkowych, zaświadczenie o zatrudnieniu i wysokości wynagrodzenia, składka, wniosek o emeryturę, świadczenia emerytalne, pracodawca, wykonywanie pracy w szczególnych warunkach, renta z tytułu niezdolności do pracy
retirement benefits
application for retirement pension
contributions
inability to work pension
family pension
questionnaire on contributory and non-contributory periods
work certificates
employer
performing work in special conditions
certificate of employment and the amount of remuneration
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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HIRING AN EMPLOYEE
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 4
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
After watching the voiced animation, choose the correct answer. Na podstawie animacji pt. “Zatrudnienie pracownika”, wybierz prawidłową odpowiedź.
to apprise employee about overdue payments, a Social Insurance Institution, accidents in childhood, to pay for the employee’s flat, a payslip, bonus, the Employee, documents related to applying for employment, pension, allergies, PIT-11, employee intention, the Employer, documents related to the future job, tradition, make payments to Social Insurance Institution, a report of accomplished work, a payroll record sheet, PIT-4R, documents related to termination of employment, accidents on the way to and from work, PIT-61, company’s regulations, remuneration, tax and social security contributions
It’s an employer’s obligation to register employee for insurance purposes and: ......................................................................................................
Employee’s time record card is established by: ......................................................................................................
The Employer doesn’t establish and maintain: ......................................................................................................
What does the employer pay according to a payroll?: ......................................................................................................
The personal file of employee doesn’t content: ......................................................................................................
The records of diseases should contain: ......................................................................................................
The obligation to submit holiday request in writing is based on the: ......................................................................................................
There is no declarations number: ......................................................................................................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
After watching the voiced animation, fill in the gaps in the sentences with correct prepositions. Use the word bank. Po obejrzeniu animacji z lektorem, uzupełnij zdania odpowiednimi przyimkami. Skorzystaj z banku słów.
for, to, on, of, by, from, in, at
Remember to register every employee ............ insurance purposes.
Also, remember to sends a social insurance statement ............ the Social Insurance Institution.
This card includes, among others, holidays, stand-by duties, absences ............ work, and overtime.
A payroll is a document that is not required ............ law.
The employer is obliged to keep the personal files ............ the employees.
Keep records of all accidents ............ work.
Also, keep the records of all accidents ............ the way to and from work.
The obligation to submit holiday request ............ writing is usually based on the company's regulations.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Match the Polish terms into pairs with their English translations. Połącz polskie terminy z ich angielskimi odpowiednikami.
lista płac, karta ewidencji czasu pracy, wniosek urlopowy, ubezpieczenie, raport miesięczny, choroba zawodowa, deklaracja rozliczeniowa, ewidencja pracownicza, akta osobowe, karta wypłacanego wynagrodzenia
insurance
social insurance statement
monthly reports
time record card
payslip
payroll
personal files
occupational disease
employee records
holiday request
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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CALCULATING REMUNERATION
A: Hi, did you see today’s e‑mail from the boss?
B: No, what was it about?
A: About a computer programme to handle matters related to the calculation of remuneration, taxes and insurance premiums.
B: I did not see the message but I heard only good things about the programme. Do we have any manual for it?
A: Yes, we were given the explanations for the whole calculator, look:
Social insurancem7bfb3d26b1deaf30_1535280216790_0Social insurance contributions are calculated as follows and are deducted from gross remunerationm7bfb3d26b1deaf30_1535280249762_0gross remuneration:
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 8
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Listen to the audio recording and complete the sentences with correct words or phrases. Use the word bank. Wysłuchaj nagrania audio i uzupełnij zdania odpowiednimi słowami lub frazami. Skorzystaj z banku słów.
contract of employment, tax office, net remuneration, gross remuneration, with the transfer of copyright, contract of specific work, deduction, contributions
People employed under a .............................................................
Persons employed in our company are subject to social insurance .............................................................
Multiply his ............................................................ by the pension, disability insurance, and sickness insurance contribution.
The health insurance contribution for tax .............................................................
We deduct 50% of the tax deductible costs from the gross amount of the contract of specific work .............................................................
Multiply the income by 18%, which gives us tax due and we pay it to the .............................................................
And what about the ............................................................ without transferring copyrights?
You deduct tax from gross remuneration and you have a .............................................................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
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After listening to the audio recording, choose the correct article. If no article is necessary, choose “-”. Po wysłuchaniu nagrania audio, wybierz prawidłowy rodzajnik. Gdy nie potrzeba żadnego rodzajnika, wybierz “-”.
the, a, -, -, a, the, a, a, a, -, a, -, a, the, -, the, the, the, -, -, -, the, the, a
Would you help me calculate ............ remuneration for our new employee?
I am ............ bit surprised, you have recently calculated a lot of remunerations.
Is this person subject to ............ social insurance contributions?
It's ............ bit different here.
We are talking about the contract of specific work with ............ transfer of copyright.
We multiply it by 18%, which gives us ............ tax due and we pay it to the tax office.
You deduct it from gross remuneration and you have ............ net remuneration.
Thanks! You helped me ............ lot.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
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On the basis of audio match the Polish terms with their English translations. Na podstawie audio połącz polskie terminy z ich angielskimi odpowiednikami.
umowa zlecenie, składka chorobowa, koszt uzyskania przychodu, wynagrodzenie brutto, składka rentowa, umowa o pracę, przeniesienie praw autorskich, urząd skarbowy, wynagrodzenie netto, składka emerytalna
contract of employment
contract of mandate
gross remuneration
pension contribution
disability insurance contribution
sickness insurance contribution
tax deductible costs
transfer of copyright
tax office
net remuneration
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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REGULATION
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Pictures
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.