Immediately!

tuning skuterów

The plans for such changes in the law recently informed the media , citing the ministry . But how to set the DGP , the resort will only produce a report with the lowest salary , which will include determine how changes in legislation would be necessary if the lowest salary were to be covered by the self-employed .

According to lawyers , however, such a solution would be unacceptable interference in the freedom of contract and would put into question the distinction between civil law and labor law .

There are already regulations
The hourly rate of the minimum wage , which applies a worker employed full-time , is variable, because the number of hours to be worked in each month varies . Generally, it can be calculated by dividing the minimum wage (1600 zł in this year , 1680 zł in the future ) by that number of hours . If the latter example, in one of the months of next year will be 168 , it is easy to calculate that the lowest rate will be 10 zł (1680 zł / 168 hrs . ) .

Salary workers paid hourly must reach the minimum level . This guarantee employment regulations. Under the Act of 10 October 2002 on the minimum wage ( OJ No. 200 , item . 1679 , as amended . Amended . ) , If in a given month due to the timing of payments of certain components of pay or work schedule the employee salary is lower the minimum height , he should be alignment. Shall be paid for the period of each month , including the fee .

In the case of persons working in the hourly rate compensation is paid for each hour of work . It represents the difference between the amount of remuneration arising from dividing the minimum wage (1600 zł this year) by the number of hours attributable to overwork in a given month (eg 168) and the salary received by the employee ( per hour).

They will often use
- Determination of salary hourly rate is a solution rarely used by employers. But there is no obstacle to an employee in lieu of a fixed monthly salary in the contract had indicated its amount per hour of work , including the working hours of a person - says Izabela Zawacka , legal counsel, law firm Wojewódka and Partners.

In her opinion in connection with the amendment of the Labour Code concerning the introduction of a 12-month accounting period your employer probably will often resort to such a solution . It will allow the payment of employee wages for time actually worked .

This is particularly important when the schedule assumes a large variation of working hours in each month ( this allows long periods ) .

Still, the remuneration calculated as the sum of the hourly rate and hours worked can not be lower than the minimum wage .

It will report
Contrary to media reports in the government has not decided on any changes in this regard.

Compensation for medical negligence

Medical errors are not uncommon, but the victim may not always aware of that. The effects of medical errors can occur long after the surgery performed poorly or wrong diagnoses, resulting in inadequate treatment.
Unfortunately, when the victim finds out too late that you can not always enforce their rights, because the error could be a particular doctor has prescribed.
Limitation of actions can not be earlier than three years after learning the patient about the damage suffered. This means that the victim at the time when he finds out that the damage is known the three years to enforce their rights in court. If the victim does not start within three years, then the limitation period.
Of course this is a general rule. Going further details you should know that the term of an error made by a medical doctor can not be longer than ten years. If the victim in ten years not realize is the fact that it suffered damages as a case is time-barred.

Another important element is the issue of children. In the case of minors statute of limitations may not be the case in the age of the minor to sixteen years of age.
Keep in mind that it really is medical malpractice statute of limitations only if the doctor who made the mistake will raise the plea of ​​limitation.
To sum. Even if we know the damage a few years to the event that the offender can not be unpunished, and we have the right to assert their rights, such as damages, compensation or reimbursement of medical expenses and even a pension. Of course you have to remember that when we learn that the doctor or medical facility committed malpractice that we have three years to a lawsuit.
It is in such cases collect relevant documentation and evidence before the court that we are indeed victims, and indicated that we people are responsible for the damages. The processes are difficult and drag on for years, but if the mistake is obvious that we have to fight for her.

Exemptions compensation - part 3

Exemption from income tax in respect of amounts received non-life insurance.

The role of the compensation is to compensate the victim suffered damage and does not constitute the provision, which aims to enrich the taxpayer. In addition to the tax exemption on the payment of compensation contained in Art. 21 paragraph 1 item 3-3d, the legislature has also entered the relevant exemption in Art. Paragraph 21. 1 point 4 of the Income Tax Act from individuals. According to the contents of this provision, a tax free income for amounts received in respect of non-life insurance, with the exception of:

a) compensation for damage to assets related to the business activity or conduct special branches of agricultural production, the proceeds of which are taxed in accordance with Art. Paragraph 27. 1 and Art. 30c,

b) income referred to in Art. Paragraph 24. 15th

By the contract of insurance the insurer undertakes, in respect of the activities of his business, to meet a particular benefit in the event of an accident specified in the contract and the insurer agrees to pay a premium (Article 805 of the Civil Code). Insurance business is divided into non-life insurance and personal. The criteria for allocation of insurance is indicated the scope of the insurance coverage. In the non-life insurance can be any financial interest that is not contrary to the law and can be assessed in monetary terms (Article 821 of the Civil Code). Thus, in the non-life insurance is subject to the protection of property or liability. However, the subject of protection of personal insurance in particular the personal man, the life and health (Article 829 of the Civil Code). In the event of an incident resulting in the creation of the insured event, the insurer has a duty to comply with the provision in particular by payment: property insurance - specific compensation for the damage, the personal insurance - agreed sum of money, annuity or other benefit.

In summary, therefore, receive compensation and other benefits arising out of personal or property (including under the compulsory third party insurance motor vehicle owner), regardless of whether they were granted at the discretion of the insurer's settlement out of court or judicial review, are exempt from income tax on natural persons the basis of Art. Paragraph 21. 1 point 4 of the Income Tax Act from individuals. Exceptions to this rule are the compensation for damage to assets related to its business activities or conduct special branches of agricultural production, whose incomes are taxed in accordance with Art. Paragraph 27. 1 (general, the rate of 18%, 32%) or Art. 30c (19% flat tax). Sacking is not subject to the investment income of the insurance premium in respect of the insurance contract concluded under the provisions of the insurance business for insurance-related capital funds.

There are interpretations indicate that for damages in tort arising under a liability insurance the perpetrator's use of the standards in art. 21 paragraph 1 item 3 3d act, but in the assessment of the Insurance Ombudsman Bureau, despite these doubts about the hypothesis of individual legal norms contained in these regulations resulting in particular from a number of amendments to the Law on income tax from natural persons for compensation under the compulsory insurance (including compulsory civil liability insurance of vehicle owners), regardless of whether they have been granted on the basis of the decision of the insurer, extra-judicial or judicial settlement, indemnification shall be exempt from income tax on individuals on the basis of Art. Paragraph 21. 1 point 4 of the Income Tax Act from individuals. This interpretation is also confirmed in the individual interpretations of the tax - the Boards of Directors of the Treasury, which can be found on the website of the Ministry of Finance on taxes - interpretations and judgments - General interpretations / Individual http://sip.mf.gov.pl/sip/index .

It should be also noted that pursuant to art. 14b of the Act of 29 August 1997, the Tax Code (teks Dz. Laws of 2005 No. 8, pos. 60, as amended.) The Minister responsible for public finance, at the written request of the person concerned, issue in the individual case, written interpretation of tax law (individual interpretation). In case of doubt, therefore, always apply to the competent for the place of residence of the taxpayer Dyrektor (Warsaw, Poznan, Katowice, Bydgoszcz, Lodz) for a preliminary ruling on the interpretation of the individual official form ORD-IN.

Exemptions compensation - part 2

Exceptions to the principle of compensation exemption.

As above stated principle is that tax-free income is received compensation or redress if their height or rules establish a direct result of the provisions of separate laws or regulations issued under those laws. The legislator introduced in this regard, certain exceptions under which the tax shall be:
a) specified in the labor clearance and compensation for the shortening of the period of notice of termination of employment,
b) severance payments paid pursuant to the provisions of the special conditions for the termination of employment for reasons not related to employees,
c) severance pay and compensation for officials to shorten the notice period remaining in respect of the service,
d) compensation awarded under the provisions of the non-competition,
e) compensation for damage to assets related to the business activity, also resulting from a judgment or court settlement
f) compensation for damage to assets related to the conduct of special branches of agricultural production, the proceeds of which are taxed according to the scale referred to in Art. Paragraph 27. 1 (18% and 32%), or under the conditions referred to in Art. 30c (19% flat tax)
g) claims arising out of contracts or extra-judicial settlements,
h) compensation received in connection with their business activities,
i) compensation for benefits that the taxpayer could have achieved had the damage not occurred.

Received compensation that is not exempt from income tax on individuals must be shown on your tax return fold for a given fiscal year, the position of other sources.
Analyzing the presented list of exemptions and exceptions that make the data compensation is taxable but you will notice that while in the case of natural persons not engaged in economic activity, the principle of compensation is exempt from income tax, whereas in the case of business, the principle the taxation of compensation received in connection with the business. Both are subject to the taxation of compensation for damage to assets related to the business activity (also received in respect of non-life insurance), and other compensation received in connection with their business activities.

Exemptions compensation - part 1

Exemption from income tax are:

a) compensation for damages where the amount claimed or the principle of establishing a direct result of the provisions of separate laws or regulations issued under those laws (Article 21 paragraph. 1 point 3). Regulations and rules fixing the damages are specified in the following normative acts, the Environmental Protection Act (compensation limit how you use the property in connection with the protection of environmental resources - Art. 131-133) Real Estate Management Act (compensation for parcels of land separated public roads of the property, the division was made at the request of the owner, the compensation for the expropriated property-art. 98, art. 106 paragraph 1, Art. 128-135), the Law on Temporary Workers (right to claim damages for breach of rules equal treatment - art. 16) Code of Administrative Procedure Act (compensation vested in the administrative proceedings, has suffered damage as a result of the repeal or amendment - art. 161 § 3); Law Labour Code (including damages for breach of the principle of equal treatment by the employer, compensation for not authorizing the date or edition incorrect employment certificate - Art. 183d, Art. 36 ¹, Art. 47 ¹, Art. 50, Art. 55 § 1 of the, Art. 58-60, Art. 612 § 1, Article . 632 § 2, Art. 99 § 2, Art. 1012 § 3, Art. 119, Art. 201 § 2) of the Civil Code Act.

As stressed by the Supreme Administrative Court in its judgment of 7 November 2003 (file I SA / Łd 1210-1202), any compensation received under the laws of primary legislation (including on the basis of the Labour Code), if not included in the Article directory exclusions. Paragraph 21. 1 point 3. ac Income Tax Act from individuals, is exempt from income tax.
In the remainder of the provision provides for an exception indicating that not all damages or compensation awarded on the basis of the aforementioned Act shall be released. These exceptions will be discussed later.

b) compensation received under the provisions of the recognition of judgments rendered void to persons persecuted for their activity on the sovereignty of the Polish state (Article 21 paragraph. 1, point 3),

c) compensation received under the judgment or court settlement to the amount specified in the judgment or settlement. (Article 21 paragraph. 1, paragraph 3b). Also in this case, the legislator has introduced exceptions to the rule, which are discussed below,

d) compensation in the form of pension received under civil law in the event of injury or harm to health, the victim who has lost fully or partially earning capacity, or if the need for increased or decreased chances of success for the future (Article 21 paragraph. 1, Section 3c),

e) compensation received by the owner of the property on the basis of the geological and mining law (Article 21 paragraph. 1, para. 3d)

f) the amounts received in respect of property and casualty insurance (Article 21 paragraph. 4) - related issues will be described in more detail hereinafter,

g) the compensation received pursuant to a resolution of the United Nations Security Council paid to victims as a result of the war in Kuwait (Article 21 paragraph. 1, paragraph 106),

f) the compensation paid on the basis of court decisions and agreements (settlements), the holders of land belonging to the farm, including: the establishment of easements, land reclamation, damage to crops and stand - as a result of conduct on the land, the entities authorized under separate legislation, the investments related to the construction of technical infrastructure facilities (Article 21 paragraph. 1, paragraph 120).

In addition, exemption from income tax on natural persons are subject to the following benefits:

a) Cash benefits granted under the Act of 31 May 1996 on the provision of funds for persons having deported to forced labor and prisoners in the labor camps of the Third Reich and the Soviet Union (Article 21 paragraph. 1, paragraph 45)

b) interest and amounts of compensation received under the provisions of the Act of 20 December 1996 on the basis of prepayments for cars (Article 21 paragraph. 1, paragraph 52),

c) the amount of monetary compensation received under the provisions of offsetting temporary lack of wages in the public sector and the loss of some increases in or supplements to pensions (Article 21 paragraph. 1, paragraph 53).

Taxation of compensation

In accordance with Art. 9 of the Law on income tax on individuals (consolidated text. Laws of 2000 No. 14, item. 176, as amended. Amended.) Are subject to income tax all types of income, other than income referred to in Art. 21, 52, 52a and 52c and the income on which under the provisions of the Tax Code was abandoned tax collection. The present provision establishes the principle of universality of taxation of personal income tax. Taxable income so any kind except for income and revenue set mainly in art. 21 of the Act. The legislature, for various reasons found that certain income or income received by the taxpayer are free from income tax. Specified in Art. 21 list of exemptions in question is an exception to the principle of fair taxation, and therefore the interpretation of the legislation establishing these exemptions must be interpreted strictly. Product exemptions from the scope over the 21 years of the Income Tax Act from individuals undergo constant changes and modifications. Since the beginning of the act of the directory in question were placed exemption provisions for exemptions from income tax of compensation. Currently list of exemptions related to compensation is governed by Art. Paragraph 21. 1 point 3, 3a, 3b, 3c, 3d, 4, 106 and section 120 The present release are also subject to the specific type of benefit to the specific nature of compensation. They were mentioned in Art. Paragraph 21. 1 points 45, 52, 53.

Compensation is a benefit enjoyed by an entity who has suffered prejudice (loss), either in your wealth (economic loss), or for other goods (non-pecuniary damage). Individuals may be entitled to compensation for the damage suffered due to a series of laws (such as the Environmental Protection Law, the Law on Real Estate, Civil Code, the Labour Code, the Code of Administrative Procedure, etc.).

The provisions of the Income Tax Act from individuals introduce the general rule that compensation is exempt from tax, provided, however, that in some cases, compensation will not be subject to the exemption from tax and the individual will be required to settle the tax office for the resulting damages . Mainly applies to payments received in connection with their business activities. The reason for which the legislature has introduced the principle of compensation exemption from income tax is the fact that compensation is designed to compensate the victim suffered injury, not the enrichment resulting revenue from which, in principle, should be charged tax.