2.2.3 Labour Fund (FP) And Bankruptcy Fund (FGSP) | Poland | Poland | Tolley's Global Mobility: Employment Taxes (Europe)

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2.2 Withholding of social security

Commentary

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP) | Poland

Poland

In certain circumstances the Labour Fund (FP) and Bankruptcy Fund (FGSP) are not calculated for specific employees. These

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5.2 Employee registration

13. Employer burden table

2.2.1 ATP Livslang Pension

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

5.3 Foreign employers

8.2 Failure to pay social security

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

3.4 Special payments and one-sixth rule

3.7.2 Sick pay

6.1.2 Reciprocal agreements

8.1 Penalties for late tax filing and late payment

9.6.2 Holiday pay

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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2.2 Withholding of social security

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP) | Poland

Poland

5.2 Employee registration

13. Employer burden table

2.2.1 ATP Livslang Pension

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

5.3 Foreign employers

8.2 Failure to pay social security

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

3.4 Special payments and one-sixth rule

3.7.2 Sick pay

6.1.2 Reciprocal agreements

8.1 Penalties for late tax filing and late payment

9.6.2 Holiday pay

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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2.2 Withholding of social security

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP) | Poland

Poland

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