Operation PLSCC calculates the SI Contributions (EME REN CHO WYP FPR GSP base) from the /115 gross contribution base.
FP/FGSP Exemption after parental/maternity leave
Employees coming back to workforce after maternity leave or parental leave are exempted from contribution to Labour Fund (Fundusz Pracy) and Guaranteed Employment Benefit Fund (Fundusz Gwarantowanych Świadczeń Pracowniczych) in the period of 36 months, starting from the first month after the comeback. The regulation is effective from 1 January 2009.
The period of 36 months of exemption starts from the first day of the month which follows the month of the last day of the maternity or parental leave. This means that the exemption applies to the amounts of contribution base for the months that follow the month of the last day of the leave.
The period of 36 months of exemption runs in every period after employee's return from maternity or parental leave, from the month following the leave end until the month of beginning the next parental leave or partial parental leave.
Maternity leave until 20 Jan 2009.
Parental leave from 1 Mar 2009 until 15 Aug 2009 and from 1 Dec 2009 until 30 Jun 2010.
Exemption periods are:
1 Feb 2009 - 28 Feb 2009 (1 month),
1 Sep 2009 - 30 Nov 2009 (3 months),
1 Jul 2010 - 28 Feb 2013 (32 months).
FP/FGSP Exemption valid from July 2009
1. Employers do not contribute to Labour Fund (Fundusz Pracy) for the first 12 months of employment
for employees starting employment on 1 July 2009 or later, whose age is at least 50 and who
have been registered as unemployed for at least 30 days.
2. Contribution to Labour Fund (Fundusz Pracy) is paid for persons indicated in article 104,
whose age is at least: 55 in case of women or 60 in case of men on the first day of month of the payment date.