RETIREMENT PENSION AND DISABILITY PENSION

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Ekonomia i rachunkowość
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Ekonomia i rachunkowość
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Ekonomia i rachunkowość
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Ekonomia i rachunkowość
Exercise 1
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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HIRING AN EMPLOYEE

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Ekonomia i rachunkowość
Exercise 4
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m7bfb3d26b1deaf30_1534955656868_0

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:

CONTRACT OF EMPLOYMENTm7bfb3d26b1deaf30_1535280202249_0CONTRACT OF EMPLOYMENT

Social insurancem7bfb3d26b1deaf30_1535280216790_0Social insurance contributions are calculated as follows and are deducted from gross remunerationm7bfb3d26b1deaf30_1535280249762_0gross remuneration:

- pension contributionm7bfb3d26b1deaf30_1535280268205_0pension contribution: 9.76%

- disability insurance contributionm7bfb3d26b1deaf30_1535280285722_0disability insurance contribution: 1.5%

- sickness insurance contributionm7bfb3d26b1deaf30_1535280305737_0sickness insurance contribution: 2.45%

Example: If the gross remuneration is PLN 3500, then the sum of social insurance contribution is calculated as follows:

9.76% * 3500 + 1.5% * 3500 + 2.45% * 3500 = 341.6 + 52.5 + 85.75 = 479.85

Calculating health insurance contribution

Basis for the calculation of the health insurancem7bfb3d26b1deaf30_1535280327468_0health insurance contribution: 3500 - 479.85 = 3020.15

Health insurance contribution in its entirety: 3020.15 * 9% = 271.81

Deductible health insurance contributionm7bfb3d26b1deaf30_1535280343428_0health insurance contribution:

3020.15 * 7.75% = 234.1

Advance personal income tax paymentm7bfb3d26b1deaf30_1535280358727_0Advance personal income tax payment

Gross remuneration: 3500

Social insurance: 479.85

Tax deductible costm7bfb3d26b1deaf30_1535280378765_0Tax deductible cost: 111.25 (amount for a local employee)

Tax basem7bfb3d26b1deaf30_1535280393514_0Tax base: 3500 - 479.85 - 111.25 = 2908.9 (round to the nearest whole PLN: 2909)

Calculating the tax

(in the example it has been assumed that the tax rate is 18%)

Tax duem7bfb3d26b1deaf30_1535280414971_0Tax due: 2909 * 18% = 523.62

Tax deducted by tax exempt amountm7bfb3d26b1deaf30_1542814493000_0tax exempt amount:

523.62 - 46.33 = 477.29

Deductiblem7bfb3d26b1deaf30_1535280471823_0Deductible health insurance contribution: 234.1

Advance personal income tax payment: 523.62 - 234.1 = 289.52 (rounded: 290)

Net remunerationm7bfb3d26b1deaf30_1535280490701_0Net remuneration

Gross remuneration: 3500

Social insurance: 479.85

Health insurance contribution: 271.81

Advance tax payment: 290

Net remuneration: 3500 - 479.85 - 271.81 - 290 = 2458.34

Exercise 7
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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m7bfb3d26b1deaf30_1535280471823_0
m7bfb3d26b1deaf30_1542814493000_0
m7bfb3d26b1deaf30_1535280414971_0
m7bfb3d26b1deaf30_1535280393514_0
m7bfb3d26b1deaf30_1535280378765_0
m7bfb3d26b1deaf30_1535280358727_0
m7bfb3d26b1deaf30_1535280343428_0
m7bfb3d26b1deaf30_1535280327468_0
m7bfb3d26b1deaf30_1535280305737_0
m7bfb3d26b1deaf30_1535280285722_0
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CONTRACT OF MANDATE, CONTRACT OF SPECIFIC WORK

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Ekonomia i rachunkowość
Exercise 8
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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REGULATION

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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Pictures

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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Game

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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.
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Dictionary

m7e7eaa16f51376978c1_14981347e7eaa_105
abbreviated name əˈbriː.vi.eɪ.tɪd neɪm
abbreviated name əˈbriː.vi.eɪ.tɪd neɪm

nazwa skrócona

me5bcfa16f51376978c1_1498134e5bcfa_840
accident at work, accidents at work ˈæk.sɪ.dənt ət wɜːk
accident at work, accidents at work ˈæk.sɪ.dənt ət wɜːk

wypadek przy pracy

mfhd9kk16f51376978c1_1498134fhd9kk_453
accident insurance ˈæk.sɪ.dənt ɪnˈʃɔː.rəns
accident insurance ˈæk.sɪ.dənt ɪnˈʃɔː.rəns

ubezpieczenie wypadkowe

mb8nkig16f51376978c1_1498134b8nkig_769
accident insurance contribution, accident insurance contributions ˈæk.sɪ.dənt ɪnˈʃɔː.rəns ˌkɒn.trɪˈbjuː.ʃən
accident insurance contribution, accident insurance contributions ˈæk.sɪ.dənt ɪnˈʃɔː.rəns ˌkɒn.trɪˈbjuː.ʃən

składka wypadkowa

mhdkijf16f51376978c1_1498134hdkijf_174
account number, accounts numbers əˈkaʊnt ˈnʌm.bər
account number, accounts numbers əˈkaʊnt ˈnʌm.bər

numer konta

m6kbd4e16f51376978c1_14981346kbd4e_328
advance personal income tax payment ədˈvɑːns ˈpɜː.sən.əl ˈɪn.kʌm tæks ˈpeɪ.mənt
advance personal income tax payment ədˈvɑːns ˈpɜː.sən.əl ˈɪn.kʌm tæks ˈpeɪ.mənt

zaliczka na podatek dochodowy

me3bmh416f51376978c1_1498134e3bmh4_974
application for retirement pension ˌæp.lɪˈkeɪ.ʃən fər rɪˈtaɪə.mənt ˈpen.ʃən
application for retirement pension ˌæp.lɪˈkeɪ.ʃən fər rɪˈtaɪə.mənt ˈpen.ʃən

wniosek o emeryturę

mhdhcn916f51376978c1_1498134hdhcn9_700
benefit, benefits ˈben.ɪ.fɪt
benefit, benefits ˈben.ɪ.fɪt

zasiłki

mfghh6a16f51376978c1_1498134fghh6a_618
certificate of employment and the amount of remuneration səˈtɪf.ɪ.kət əv ɪmˈplɔɪ.mənt ənd ðə əˈmaʊnt əv rɪˌmjuː.nərˈeɪ.ʃən
certificate of employment and the amount of remuneration səˈtɪf.ɪ.kət əv ɪmˈplɔɪ.mənt ənd ðə əˈmaʊnt əv rɪˌmjuː.nərˈeɪ.ʃən

zaświadczenie o zatrudnieniu i wysokości wynagrodzenia

mbccbbe16f51376978c1_1498134bccbbe_893
contract of employment ˈkɒn.trækt əv ɪmˈplɔɪ.mənt
contract of employment ˈkɒn.trækt əv ɪmˈplɔɪ.mənt

umowa o pracę

madk6b516f51376978c1_1498134adk6b5_976
contract of mandate ˈkɒn.trækt əv ˈmæn.deɪt
contract of mandate ˈkɒn.trækt əv ˈmæn.deɪt

umowa zlecenie

mf2n5bc16f51376978c1_1498134f2n5bc_954
contract of specific work with the transfer of copyright ˈkɒn.trækt əv spəˈsɪf.ɪk wɜːk wɪð ðə trænsˈfɜːr əv ˈkɒp.i.raɪt
contract of specific work with the transfer of copyright ˈkɒn.trækt əv spəˈsɪf.ɪk wɜːk wɪð ðə trænsˈfɜːr əv ˈkɒp.i.raɪt

umowa o dzieło z przeniesieniem praw autorskich

ma8nmm516f51376978c1_1498134a8nmm5_691
contract of specific work without transferring copyrights ˈkɒn.trækt əv spəˈsɪf.ɪk wɜːk wɪˈðaʊt trænsˈfɜːr ˈkɒp.i.raɪt
contract of specific work without transferring copyrights ˈkɒn.trækt əv spəˈsɪf.ɪk wɜːk wɪˈðaʊt trænsˈfɜːr ˈkɒp.i.raɪt

umowa o dzieło bez przeniesienia praw autorskich

mn4e79d16f51376978c1_1498134n4e79d_962
contractor, contractors kənˈtræk.tər
contractor, contractors kənˈtræk.tər

kontrahent

mama3kg16f51376978c1_1498134ama3kg_334
contraindications to work ˌkɒn.trəˌɪn.dɪˈkeɪ.ʃən tʊ wɜːk
contraindications to work ˌkɒn.trəˌɪn.dɪˈkeɪ.ʃən tʊ wɜːk

przeciwwskazania do pracy

mbgjm5d16f51376978c1_1498134bgjm5d_198
contribution, contributions ˌkɒn.trɪˈbjuː.ʃən
contribution, contributions ˌkɒn.trɪˈbjuː.ʃən

składka

m6ih4f716f51376978c1_14981346ih4f7_920
copy, copies ˈkɒp.i
copy, copies ˈkɒp.i

egzemplarz

mkm6gn716f51376978c1_1498134km6gn7_552
deduct dɪˈdʌkt
deduct dɪˈdʌkt

odliczać

m2hjfia16f51376978c1_14981342hjfia_123
disability insurance contribution ˌdɪs.əˈbɪl.ə.ti ɪnˈʃɔː.rəns ˌkɒn.trɪˈbjuː.ʃən
disability insurance contribution ˌdɪs.əˈbɪl.ə.ti ɪnˈʃɔː.rəns ˌkɒn.trɪˈbjuː.ʃən

składka rentowa

m7dhhej16f51376978c1_14981347dhhej_750
employee records ɪmˈplɔɪ.iː rɪˈkɔːd
employee records ɪmˈplɔɪ.iː rɪˈkɔːd

ewidencja pracownicza

m88b4ce16f51376978c1_149813488b4ce_654
employee, employees ɪmˈplɔɪ.iː
employee, employees ɪmˈplɔɪ.iː

pisemne potwierdzenie odbioru

m7dji3f16f51376978c1_14981347dji3f_102
employer, employers ɪmˈplɔɪ.ər
employer, employers ɪmˈplɔɪ.ər

pracodawca

m4486gc16f51376978c1_14981344486gc_980
family pension ˈfæm.əl.i ˈpen.ʃən
family pension ˈfæm.əl.i ˈpen.ʃən

renta rodzinna

mgkffni16f51376978c1_1498134gkffni_369
full name fʊl neɪm
full name fʊl neɪm

nazwa pełna

m5bkn3g16f51376978c1_14981345bkn3g_293
gross remuneration ɡrəʊs rɪˌmjuː.nərˈeɪ.ʃən
gross remuneration ɡrəʊs rɪˌmjuː.nərˈeɪ.ʃən

wynagrodzenie brutto

mdckibh16f51376978c1_1498134dckibh_835
health insurance heltheta ɪnˈʃɔː.rəns
health insurance heltheta ɪnˈʃɔː.rəns

ubezpieczenie zdrowotne

mkimih616f51376978c1_1498134kimih6_241
health insurance contribution heltheta ɪnˈʃɔː.rəns ˌkɒn.trɪˈbjuː.ʃən
health insurance contribution heltheta ɪnˈʃɔː.rəns ˌkɒn.trɪˈbjuː.ʃən

składka zdrowotna

mna95dm16f51376978c1_1498134na95dm_498
holiday request ˈhɒl.ə.deɪ rɪˈkwest
holiday request ˈhɒl.ə.deɪ rɪˈkwest

wniosek urlopowy

mjage7d16f51376978c1_1498134jage7d_647
identification data aɪˌden.tɪ.fɪˈkeɪ.ʃən ˈdeɪ.tə
identification data aɪˌden.tɪ.fɪˈkeɪ.ʃən ˈdeɪ.tə

dane identyfikacyjne

mc8ifb216f51376978c1_1498134c8ifb2_621
inability to work pension ˌɪn.əˈbɪl.ə.ti tʊ wɜːk ˈpen.ʃən
inability to work pension ˌɪn.əˈbɪl.ə.ti tʊ wɜːk ˈpen.ʃən

renta z tytułu niezdolności do pracy

minbdfb16f51376978c1_1498134inbdfb_457
income tax ˈɪn.kʌm tæks
income tax ˈɪn.kʌm tæks

podatek dochodowy

mg37fnk16f51376978c1_1498134g37fnk_318
insurance ɪnˈʃɔː.rəns
insurance ɪnˈʃɔː.rəns

ubezpieczenie

m56mc5816f51376978c1_149813456mc58_178
issuing the goods ˈɪʃ.uː ðə ɡʊdz
issuing the goods ˈɪʃ.uː ðə ɡʊdz

wydawanie towaru

m559ced16f51376978c1_1498134559ced_959
legal form, legal forms ˈliː.ɡəl fɔːm
legal form, legal forms ˈliː.ɡəl fɔːm

forma prawna

mjkhj9a16f51376978c1_1498134jkhj9a_807
main bank account meɪn bæŋk əˈkaʊnt
main bank account meɪn bæŋk əˈkaʊnt

podstawowy rachunek bankowy

mf3j48a16f51376978c1_1498134f3j48a_347
medical certificate, medical certificates ˈmed.ɪ.kəl səˈtɪf.ɪ.kət
medical certificate, medical certificates ˈmed.ɪ.kəl səˈtɪf.ɪ.kət

orzeczenie lekarskie

mbiacg816f51376978c1_1498134biacg8_773
monthly report, monthly reports ˈmʌn.thetali rɪˈpɔːt
monthly report, monthly reports ˈmʌn.thetali rɪˈpɔːt

raport miesięczny

mkkajeg16f51376978c1_1498134kkajeg_754
net remuneration net rɪˌmjuː.nərˈeɪ.ʃən
net remuneration net rɪˌmjuː.nərˈeɪ.ʃən

wynagrodzenie netto

megnnjm16f51376978c1_1498134egnnjm_110
numbering of documents ˈnʌmbərɪŋ əv ˈdɒk.jə.mənt
numbering of documents ˈnʌmbərɪŋ əv ˈdɒk.jə.mənt

numeracja dokumentów

mek5cbe16f51376978c1_1498134ek5cbe_392
occupational disease, occupational diseases ˌɒk.jəˈpeɪ.ʃən.əl dɪˈziːz
occupational disease, occupational diseases ˌɒk.jəˈpeɪ.ʃən.əl dɪˈziːz

choroba zawodowa

mfkf3bh16f51376978c1_1498134fkf3bh_334
payment card, payment cards ˈpeɪ.mənt kɑːd
payment card, payment cards ˈpeɪ.mənt kɑːd

karta płatnicza

mhgbc4m16f51376978c1_1498134hgbc4m_820
payroll ˈpeɪ.rəʊl
payroll ˈpeɪ.rəʊl

lista płac

m5f5e3n16f51376978c1_14981345f5e3n_193
payroll record sheet ˈpeɪ.rəʊl rɪˈkɔːd ʃiːt
payroll record sheet ˈpeɪ.rəʊl rɪˈkɔːd ʃiːt

karta przychodów

mjmma8j16f51376978c1_1498134jmma8j_348
payslip, payslips ˈpeɪ.slɪp
payslip, payslips ˈpeɪ.slɪp

karta wypłacanego wynagrodzenia

maedna416f51376978c1_1498134aedna4_742
pension contribution ˈpen.ʃən ˌkɒn.trɪˈbjuː.ʃən
pension contribution ˈpen.ʃən ˌkɒn.trɪˈbjuː.ʃən

składka emerytalna

mhcknfa16f51376978c1_1498134hcknfa_493
performing work in special conditions pəˈfɔːm wɜːk ɪn ˈspeʃ.əl kənˈdɪʃ·ənz
performing work in special conditions pəˈfɔːm wɜːk ɪn ˈspeʃ.əl kənˈdɪʃ·ənz

wykonywanie pracy w szczególnych warunkach

md6i45c16f51376978c1_1498134d6i45c_294
personal files ˈpɜː.sən.əl faɪl
personal files ˈpɜː.sən.əl faɪl

akta osobowe

midckag16f51376978c1_1498134idckag_262
personal questionnaire, personal questionnaires ˈpɜː.sən.əl ˌkwes.tʃəˈneər
personal questionnaire, personal questionnaires ˈpɜː.sən.əl ˌkwes.tʃəˈneər

kwestionariusz osobowy

mhnmf6j16f51376978c1_1498134hnmf6j_652
professional qualifications prəˈfeʃ.ən.əl ˌkwɒl.ɪ.fɪˈkeɪ.ʃən
professional qualifications prəˈfeʃ.ən.əl ˌkwɒl.ɪ.fɪˈkeɪ.ʃən

kwalifikacje zawodowe

mb6bafj16f51376978c1_1498134b6bafj_989
questionnaire on contributory and non‑contributory periods ˌkwes.tʃəˈneər ɒn kənˈtrɪb.jə.tər.i ənd ˌnɒn -kənˈtrɪb.jə.tər.i ˈpɪə.ri.əd
questionnaire on contributory and non‑contributory periods ˌkwes.tʃəˈneər ɒn kənˈtrɪb.jə.tər.i ənd ˌnɒn -kənˈtrɪb.jə.tər.i ˈpɪə.ri.əd

kwestionariusz o okresach składkowych i nieskładkowych

mkc8m4316f51376978c1_1498134kc8m43_152
retirement benefits rɪˈtaɪə.mənt ˈben.ɪ.fɪt
retirement benefits rɪˈtaɪə.mənt ˈben.ɪ.fɪt

świadczenia emerytalne

miji5mf16f51376978c1_1498134iji5mf_698
sickness insurance contribution ˈsɪk.nəs ɪnˈʃɔː.rəns ˌkɒn.trɪˈbjuː.ʃən
sickness insurance contribution ˈsɪk.nəs ɪnˈʃɔː.rəns ˌkɒn.trɪˈbjuː.ʃən

składka chorobowa

mjhajek16f51376978c1_1498134jhajek_266
social insurance ˈsəʊ.ʃəl ɪnˈʃɔː.rəns
social insurance ˈsəʊ.ʃəl ɪnˈʃɔː.rəns

ubezpieczenie społeczne

meahm6e16f51376978c1_1498134eahm6e_569
social insurance statement ˈsəʊ.ʃəl ɪnˈʃɔː.rəns ˈsteɪt.mənt
social insurance statement ˈsəʊ.ʃəl ɪnˈʃɔː.rəns ˈsteɪt.mənt

deklaracja rozliczeniowa

mjmginm16f51376978c1_1498134jmginm_145
tax base tæks beɪs
tax base tæks beɪs

podstawa opodatkowania

mibaa4g16f51376978c1_1498134ibaa4g_839
tax deductible cost tæks dɪˈdʌk.tə.bəl kɒst
tax deductible cost tæks dɪˈdʌk.tə.bəl kɒst

koszt uzyskania przychodu

madfnii16f51376978c1_1498134adfnii_808
tax due tæks dʒuː
tax due tæks dʒuː

podatek należny

mg9m72916f51376978c1_1498134g9m729_746
tax exempt amount tæks ɪɡˈzempt ɪɡˈzempt
tax exempt amount tæks ɪɡˈzempt ɪɡˈzempt

kwota wolna od podatku

mijhcdd16f51376978c1_1498134ijhcdd_767
tax office tæks ˈɒf.ɪs
tax office tæks ˈɒf.ɪs

urząd skarbowy

mkhgni616f51376978c1_1498134khgni6_821
time record card, time record cards taɪm rɪˈkɔːd kɑːd
time record card, time record cards taɪm rɪˈkɔːd kɑːd

karta ewidencji czasu pracy

md282mm16f51376978c1_1498134d282mm_212
vocational training vəʊˈkeɪ.ʃən.əl ˈtreɪ.nɪŋ
vocational training vəʊˈkeɪ.ʃən.əl ˈtreɪ.nɪŋ

przygotowanie zawodowe

m6k6kke16f51376978c1_14981346k6kke_835
work certificate, work certificates wɜːk səˈtɪf.ɪ.kət
work certificate, work certificates wɜːk səˈtɪf.ɪ.kət

świadectwo pracy