The draft law on the Solidarity Support Fund for the Disabled

On Friday, 13 July 2018, the Government Legislation Center published the draft law on the Solidarity Support Fund for the Disabled.

The draft is aimed at the creation of a new institution under the name Solidarity Support Fund for the Disabled, which will be financed from two new levies.

The first one is the so-called solidarity levy. It will be charged to natural persons whose annual income under, among others, employment contracts, managerial contracts, conduct of economic activity and selling of securities will exceed PLN 1 million. The levy amount will be 4% of the excess income over PLN 1 million. The taxpayer obliged to pay the levy will be required to pay it by 30 April of the following year to the bank account of the competent tax office, together with the submission of an appropriate declaration. The draft does not provide for the possibility of deducting losses from previous years in the calculation of the levy amount.

The second burden will be the contribution to the Solidarity Support Fund for the Disabled. The contribution payment burden will fall primarily on persons subject to pension and retirement insurance, in particular on persons employed under employment contracts and contracts for the provision of services. The contribution amount is to be determined each time in the budget law. The authors of the draft predict that the contribution will amount to 0.15% of the contribution basis for contributions in 2019.

Currently, the draft law is at the stage of public consultations and opinion-giving by employers’ organizations and trade unions.

The law is to enter into force on 1 January 2019.

We will keep you informed about the progress of the legislative process.