Act on social insurance for farmers. Chapter 1 General Provisions

Transcription

1 P Act on social insurance for farmers th of December 20P P 1990 (Journal of Law No. 7/1991, item 24) the uniform text as of January 16P th (Journal of Law No. 7, item 25) the version of amendments: Journal of Law 2004, No. 91 item 873, No. 236 item 2355 Journal of Law 2003, No. 45 item 391, No. 228 item 2255, No. 229 item 2273 Journal of Law 2002, No. 113 item 984 Journal of Law 2001, No. 73 item 764 Journal of Law 2000, No. 45 item 531 Journal of Law 1999, No. 60 item 636 Journal of Law 1998, No. 106 item 668, No. 117 item 756 Journal of Law 1997, No. 28 item 153 Chapter 1 General Provisions Article 1 [The scope persons and issues subject to the act] 1. According to the principles defined herein, the social insurance for farmers, hereinafter referred to as the "social insurance", cover the farmers and co-working family members, who: 1) are Polish citizens or 2) ay in the territory of the Republic of Poland on the basis of a visa or a permanent ay charter, issued as a result of obtaining a specified-time residence permit or a permit to settle within the territory of the Republic of Poland, or 3) are citizens of the European Union member ates. 1a. The social insurance covers the citizens mentioned in point 3 of article 1, unless the European Union regulations concerning the application of social security syems ate otherwise. 2. The social insurance consis of the following components: 1) workman's compensation insurance, sick leave insurance and maternity leave insurance, 2) pension and disability pension insurance. Article 2 [Social insurance organization] 1. The social insurance is managed by the Farmer Social Security Fund, hereafter referred to as the "Fund". 2. The Fund Chairman is the central government adminiration body, subordinate to the appropriate minier responsible for social security issues. 3. The intere of all the insured and the benefactors concerning the social insurance and the Fund operation are represented by the Farmers Social Security Board, hereafter referred to as the "Farmers Board". 4. Bodies of the Social Insurance Initution [ZUS], hereafter referred to as the "Initution", and other relevant bodies participate in managing the social insurance measures according to the scope defined in the act and separate provisions.

2 Article 3 [Obligatory and voluntary social insurance] 1. A person is liable to social insurance by virtue of the act or on reque. 2. If the act provides the possibility of voluntary social insurance, the application for voluntary insurance can be issued by the intereed person or the farmer, whom the person works for. 3. The person subject to voluntary social insurance may at any moment waive the right to the insurance by presenting the relevant declaration to the effect. 4. Failure to pay the contribution on time is equivalent to the waiver of the right to the insurance, unless the farmer obliged to pay the contribution applies for the payment to be poponed before the payment term, or the failure to pay the contribution on time was due to the act of the force majeure. Article 3a [Discontinuation of social insurance] 1. Social insurance ceases to apply at the end of the quarter, when the circumances juifying social insurance liability ceased to obtain, in consideration of clause The voluntary social insurance also ceases to apply: 1) at the end of the quarter indicated in the declaration of the insured or, if the declaration does not provide such indication, at the end of the quarter, when the declaration was presented in the Fund offices, or 2) at the end of the quarter proceeding the quarter, when the right to social insurance was waived according to Article 3, section If the discontinuation of the circumances juifying atutory social insurance liability are followed by the circumances juifying the voluntary social insurance liability, the atutory social insurance liability ceases to apply at the end of the quarter, when the insured receives the decision pronouncing the cessation of the atutory social insurance liability. 4. If an application for a disability pension or retirement pension has been filed, the insurance obligation ceases to obtain at the end of the quarter, when the decision granting the benefit is issued, yet not before the end of the quarter, when the insured was granted the right [to the benefit]. Article 4 [Payment of contributions] 1. Social insurance contributions for each insured person are paid by the farmer. If farming activities are carried out on account of several persons, the duty to pay the contributions res on them jointly. 2. The duty to pay the contributions arises at the fir day of the quarter, when the insurance is eablished, and ceases to obtain on the la day of the quarter when the insurance ceases to obtain. Article 5 [Insuring a farmer's spouse] The provisions of the act concerning the farmer's social insurance and the benefits he is entitled to apply to the spouse as well, unless the spouse does not work in the farmer's farm, nor in the household directly connected with the farm. Article 5a [Overlapping social security measures] 1. A farmer or household member, who is liable continuously to the full scope of the atutory social insurance for at lea 3 years, and who commences non-farming business activities taxable according to the provisions on flat income tax, or commences to cooperate in such activities, shall continue to be liable to the social insurance, unless he is an employee or remains in a labour-based relationship. 2. A farmer or household member indicated in section 1 shall continue to be liable to the social insurance if he presents a declaration to the effect of continuing the insurance in the Fund offices within 14 days since the commencement of carrying out the non-farming business activities or the commencement of cooperating in such activities, and supplies evidence that such activity fulfils the conditions for the application of the flat income tax, and does so within 7 days since the reception of the decision issued by the relevant taxation body to the effect this form of taxation applies.

3 3. Failure to meet any of the deadlines indicated in section 2 is equivalent to discontinuation of the insurance at the end of the quarter, when the farmer or household member commenced to carry out non-farming business activity or to cooperate in such activity. 4. If the documents provided by the farmer or household member indicate that the conditions for the social insurance liability indicated in section 1 are not fulfilled, the provision of section 3 applies accordingly. th 5. By 14P P February each year, the farmer or household member carrying out non-farming business activities or cooperating in such activities and liable to social insurance is obliged, upon settling the accounts for the taxation year, to provide the Fund offices with a certificate where the appropriate taxation body indicates the tax due for the previous year. 6. If the sum of the tax indicated in section 5 exceeds 2528 PLN, the social insurance of the farmer or household member ceases to apply at the end of the quarter, when the farmer or household member was obliged to present the certificate in the Fund offices. 7. If the non-farming business activities are continued, failure to meet the deadline indicated in section 5 is equivalent to the circumances that result in the discontinuation of the insurance at the end of the quarter, when the farmer or household member was obliged to present the certificate. 8. The total tax indicated in section 6, hereinafter referred to as the "annual limit sum", is subject to annual indexation by the consumer goods and services price index, determined in the budget act for the year which the tax is related to, or in the interim budget act, or their drafts if the acts in queion have not been passed. 9. The appropriate minier responsible for social security issues publishes the announcement of the annual limit sum indicated in section 8 in "Monitor Polski" the Official Legal Journal of the Republic of Poland. 10. The non-farming business activities indicated in section 1 are identified as the non-farming business activities carried out according to the provisions on carrying out economic activities. 11. A farmer or household member is considered to commence cooperation in non-farming business activity when he meets the criteria for a person cooperating with the subject of the activity, defined in the provisions on the social security syem. Article 6 [Definitions] The terms in the act are defined as follows: 1) a farmer a natural person of full legal age, residing within the territory of the Republic of Poland and carrying out personally and for his own account farming activities in the farm he owns, which covers activities within a group of agricultural producers, and a person who assigned the land of his farm to be covered by afforeration. 2) a household member a person close to the farmer, who: a) is at lea 16 years of age, b) remains with the farmer in a common household or resides in his farm or in close neighbourhood, c) works permanently in the farm and does not remain in an employment relationship with the farmer, 3) farming activity an activity in the domain of crop or animal production, which includes production of vegetables, fruits, fish and apiculture activities, 4) a farm each farm that is used to carry out farming activities, 5) the special division the special division of farming production, indicated in the annex hereto, 6) retirement pension provisions the provisions concerning retirement and disability pensions payable from the Social Security Fund, 7) the basic retirement pension the minimum sum of a monthly pension indicated in the retirement pension provisions, 8) the appraisal index the number eablished for a given benefit or a benefit part that expresses the permanent ratio of this benefit (its part) to the basic retirement pension,

4 rounded off to the second decimal point; the appraisal index is used to calculate the actual sum of the benefit or its part, according to article 48, 9) (deleted) 10) the retirement or disability pension from the social security fund for individual farmers and their family members the relevant benefit, granted before the day this act comes into effect on the basis of the acts indicated in articles 99 and 122 or other provisions governing retirement or disability benefits for farmers, 10a) the agricultural retirement or disability pension from the social insurance the retirement pension or disability benefit paid from the social insurance for individual farmers and their family members as well as the agricultural retirement or disability pension in virtue of incapacity to work, 10b) the retirement or disability pension paid from the social insurance the agricultural retirement or disability pension paid from the social insurance, the occupational retraining allowance and the survivorship pension, 10c) the eablished right to retirement or disability pension the eablished right to retirement or disability pension paid from the social insurance, or the eablished right to retirement or disability pension based on the retirement pension provisions or other provisions related to retirement benefits, as well as the eablished right to pre-retirement benefit or pre-retirement welfare, granted on the basis of the provisions on employment and unemployment countermeasures, as well as pension-type benefits granted by foreign initutions, 11) the retirement and disability pension insurance the retirement and disability pension insurance defined herein, 11a) the identification of inability to lead independent exience the term refers to classifying a person in the fir group of the disabled, 12) other social security measures the obligatory retirement and disability insurance, defined in the provisions concerning the social security syem or the retirement benefits defined in separate provisions, 13) the person subject to other social security measures the person who is obligatorily subject to retirement and disability insurance on the basis of the provisions on the social security syem or is covered by other provisions on retirement benefits, 13a) benefits from the social insurance security fund the sickness allowance and the rehabilitation allowance, which a person is entitled to in virtue of the sick leave insurance on the basis of the provisions on financial benefits paid from the social security fund in case of sickness or maternity, 13b) receivables due as contributions the contributions, the overdue intere and the co of payment reque, 14) the periods of social insurance liability the term refers exclusively to such periods, for which the relevant contributions defined in separate provisions for a given type of insurance have been paid, unless the contribution payment obligation did not apply according to these provisions, 15) the communal adminirator [wójt] the term refers herein to the mayor or the president of a town as well, 16) the health insurance the insurance defined in separate provisions. Chapter 2 Persons liable to social insurance, contributions to social security fund and benefits paid from the fund A. Workman's compensation, sick leave and maternity leave insurance Article 7 [Persons subject to the insurance] 1. The following are liable to workman's compensation, sick leave and maternity leave insurance by virtue of the act: 1) a farmer, whose farm covers the arable land area that exceeds 1 ha or falls within the special division, 2) a member of the household of the farmer referred to in point 1

5 if the farmer or household member is not liable to another social insurance, or has no eablished right to retirement or disability pension, or has no eablished right to benefits paid from social security measures. 2. Voluntary workman's compensation, sick leave and maternity leave insurance covers another farmer or household member if agricultural activity conitutes a permanent source of his livelihood, as well as a farmer who assigned the land of his farm to be afforerated according to the principles defined in separate provisions. 3. Voluntary workman's compensation, sick leave and maternity leave insurance covers another farmer, household member or a farmer assigning his land for afforeration exclusively to a limited extent of benefits, provided for in article 9, clause 1, if they are not subject to another social insurance measures or they have an eablished right to retirement or disability pension or to social security benefits. 4. The provisions of clause 2 and 3 do not apply to retirees and pensioners declared to be incapable to lead an independent life. Article 8 [Insurance contribution] 1. An equal contribution is to be paid for each insured person, in consideration of clauses 3 and 3a. 2. The amount of single insurance contribution is defined within the contribution fund plan according to the principles provided in article A third part of the contribution referred to in clause 2 is to be paid for the insured person referred to in article 7, clause 3. 3a The contribution for an insured farmer or household member referred to in article 5a is equal to the double amount determined according to clause The Fund Chairman announces the amount of the contribution for one quarter or several successive quarters determined by the Farmers Board in "Monitor Polski" - the Official Legal Journal of the Republic of Poland at lea 14 days prior to the fir day of the quarter in queion. The amount may be defined in actual monetary terms - and amended if the level of the basic retirement pension changes or as a percentage of the basic retirement pension. 5. On reque of the Farmers Board, the relevant minier dealing with social security measures may issue a regulation defining contribution abatements and detailed principles and procedures for granting the abatements. Article 9 [Types of benefits] The following fall into the category of workman's compensation, sick leave and maternity leave insurance: 1) one-off compensations for permanent or long-term disability or death due to an accident at farming work or to an occupational disease, hereinafter referred to as "one-off compensation". 2) sickness allowance, 3) (deleted) 4) maternity allowance. Article 10 [Accident at work and occupational disease - compensations] 1. The following persons are entitled to a one-off compensation: 1) the insured who suffered permanent or long-term disability or death due to an accident at farming work or occupational disease, 2) (deleted) 3) the members of the insured person's family, if the latter died as a result of an accident at farming work or an occupational disease, 4) (deleted)

6 1a The following persons are the family members referred to in clause 1, point 3: 1) a spouse, 2) the insured's own children, the children of the second spouse and adopted children, grandchildren, the siblings who, on the day of the insured's death, meet the conditions required to be granted survivorship pension, 3) parents, foer (adopting) parents, the epmother, the epfather if they lived in the same household with the insured on the day of his death, or if the insured contributed considerably to their maintenance, or if a court sentence or settlement eablished the right to alimony from the insured. 2. The insured has no right to a one-off compensation if: 1) he caused the accident on purpose or by flagrant negligence, or 2) he was under the influence of alcohol, intoxicating, psychotropic or other subances of the type, by which he himself considerably contributed to the accident. Article 11 [Definition of the accident at work] 1. An accident at farming works is underood as a sudden event caused by external factors that occurred during actions related to farming activities or to their completion in the following circumances: 1) within the perimeter of the farm that the insured runs or where he permanently works, or in the household that is directly related to the farm or 2) when the insured was on the way from the household to or back from the farm, referred to in point 1, or 3) when the insured carried out regular farming-related activities or activities related to their completion outside the farm referred to in point 1, or 4) when the insured was on his way to or back from the place of completion of the activities referred to in point On reque of the Farmers Board, the relevant minier dealing with social security measures may issue a regulation defining the activities, not lied in point 3 of clause 1, that are treated as activities related to farming, ensuring the right to workman's compensation benefits for an accident at farming work. Article 12 [Definition of occupational disease] A farming occupational disease is underood as the disease generated in relation to the work on a farm if the disease is included in the li of occupational diseases indicated in the provisions issued on the basis of the Labour Code. Article 13 [Principles of granting and the level of compensations] 1. A one-off compensation is eablished for the insured person at the level proportionate to the percentage of the permanent or long-term disability. 2. A permanent disability is underood to be a handicap of the physical conitution that cannot be expected to improve. 3. A long-term disability is underood to consi in a handicap, that results in reducing the fitness of the organism for the period exceeding 6 months, yet can be expected to recede. 4. The appropriate minier responsible for social security, in consultation with the Farmers Board, may issue a regulation defining the amount of one-off compensation to be granted for each percent of permanent or long-term disability, considering: 1) the condition of the contribution fund finances, 2) the amount of one-off compensation granted on the basis of the provisions on social insurance granted on the account of the consequences of accidents at work and of occupational diseases.

7 5. If the one-off compensation amount has not been eablished as described in clause 4, the compensation is equal to 66% of the basic retirement pension for each percent of the permanent or long-term disability. 6. The one-off compensation referred to in clause 1 is increased by the sum equal to a one-off compensation for 20% disability if the insured became incapable of independent exience as a consequence of an accident at farming work or of farming occupational disease. 7. If the permanent or long-term disability, resulting from an accident at farming work or farming occupational disease that provided the basis for granting a one-off compensation, increases by at lea 10 percents due to the deterioration of the health condition, the one-off compensation increases by the amount equal to the one-off compensation defined in clause 4 or 5 for each percent of the disability above the percentage of disability recognized in granting the compensation. 8. If only one family member, referred to in article 10, clause 1, point 3 and clause 1a, is entitled to one-off compensation, the one-off compensation shall be equal to: 1) the amount of one-off compensation for 100% disability if a spouse or child is entitled to the benefit, 2) 50% of the amount indicated in point 1 if another family member is entitled to the benefit. 9. If the following persons are simultaneously entitled to the one-off compensation: 1) a spouse or one or more children then, the benefit shall reach the level defined in point 1 of clause 8, increased by the amount indicated in clause 6 for each child, 2) two or more children then, the benefit shall reach the level defined in point 1 of clause 8, increased by the amount indicated in clause 6 for the second and each successive child, 10. If other family members are entitled to one-off compensation apart from the spouse or children, each of them is entitled to the compensation amount indicated in clause 6, irrespective of the benefit granted to the spouse or children. 11. If the right to compensation is veed exclusively to family members other than the spouse or children, the benefit shall be granted at the amount defined in point 2 of clause 8, increased by the amount indicated in clause 6 for the second and each successive person entitled to the benefit. 12. The one-off compensation eablished on the basis of clause 9 and 11 is divided into equal parts among the entitled persons. 13. The one-off compensation for the death of the insured, deceased as a consequence of an accident occurring in farming activities or of an occupational disease, is decreased by the amount of one-off compensation for permanent or long-term disability, paid to the insured. Article 14 [Sickness allowance] 1. The insured is entitled to sickness allowance if he is unable to work continuously for at lea 30 days. 2. The sickness allowance is granted for the period of temporary incapacity for work, but not longer than for 180 days. 3. If the allowance period indicated in clause 2 expires and the insured person remains unable to work, yet further medical treatment and rehabilitation can be expected to reore the ability to work, the sickness allowance is extended to cover the period indispensable for reoring the ability to work, but the extension cannot exceed 360 days. 4. Sickness allowance indicated in clause 2 is granted and paid out on the basis of the certificate ating temporary incapacity for work, issued by a doctor, denti, surgeon assiant and junior surgeon assiant, authorized by the Initution, according to the principles defined in the provisions on financial allowances from social security funds in case of sickness and maternity.

8 5. The Fund Chairman returns the cos related to the production and diribution of medical certificate forms for temporary incapacity for work, proportionately to the number of the insured persons. 6. The sickness allowance in virtue of the incapacity for work that las more than 180 days is granted and paid out on the basis of the certificate issued according to the procedure indicated in article Sickness allowance shall not be granted: 1) for the period the insured person spent on rehabilitation in a health care initution, at the expense of the Fund, 2) following the expiry of the insurance. 8. The appropriate minier responsible for social security, in consultation with the Farmers Board, may issue a regulation defining the amount of sickness allowance and the cases, when the allowance is granted for the incapacity for work that las continuously for at lea 30 days, while considering the condition of the contribution fund finances. 9. If the sickness allowance is not indicated in the procedure defined in clause 8, it is equal to one thirtieth part of the basic retirement pension for each day of the incapacity for work. Article 15 [Maternity allowance] 1. The insured person is eligible for the maternity allowance of three and a half of the basic retirement pension for in virtue of giving birth and of accepting the responsibility for maintenance of a child under one year of age if an adoption application was filed at the period. If both parents are liable to the insurance, they are eligible jointly for the allowance. 2. On reque of the Farmers Board, the relevant minier dealing with social security measures may issue a regulation defining a more advantageous procedure for defining the amount of the allowance referred to in clause 1. Article 15a [Benefits adminiered in the case of voluntary insurance] 1. A person covered by the voluntary insurance is eligible for the benefits provided for in articles 14 and 15, with the exception of the workman's compensation for an accident at farming work, if the period of insurance liability laed for at lea a year, directly before the occurrence of the event that juified the acquisition of the right to the benefit. 1a. The person liable to atutory workman's compensation insurance, sick leave insurance and maternity leave insurance includes the periods of obtaining a sick leave allowance from another social insurance scheme into the period referred to in article 14, clauses 1 and (deleted) B. Retirement and disability pension insurance Article 16 [Liability to the insurance] 1. The following persons are liable to retirement and disability pension insurance by virtue of the act: 1) a farmer, whose farm covers the arable land area that exceeds 1 ha or falls within the special division, 2) a member of the household of the farmer referred to in point 1, 3) a person who obtains a ructural disability pension, co-financed from the means of the Guarantee Section of the European Agriculture Guidance and Guarantee Fund, 4) the spouse of the person referred to in point 3 if the ructural disability pension co-financed from the means of the Guarantee Section of the European Agriculture Guidance and Guarantee Fund is paid out together with the benefit for that spouse.

9 2. The following persons are liable to voluntary retirement and disability pension insurance: 1) another farmer or household member who is liable to the full scope of the workman's compensation insurance, sick leave insurance and maternity leave insurance, if an application to cover the person with the retirement and disability pension insurance has been filed, 2) a person who is liable to the insurance as a farmer, but ceased to be engaged in farming activities, without obtaining the right to retirement or disability pension from the insurance means, if the person was liable to the retirement and disability pension insurance for the period of at lea 50 quarters of a year, 3) a person collecting a farmer's disability pension in virtue of incapacity for work as a periodic disability pension. 3. The provisions of clause 1 and clause 2, points 1 and 2, do not apply to the person who is liable to another social security insurance or who has an eablished right to a retirement or disability pension, or who has an eablished right to benefits from social security means. Article 17 [Insurance contribution] 1. The quarterly contribution for each insured person is equal to 30% of the basic retirement pension. 2. The contribution for the insured person referred to in article 5a is equal to the double amount determined according to clause 1. Article 18 [Benefit types] The following types of benefits are covered from the retirement and disability pension insurance: 1) agricultural retirement or disability pension in virtue of incapacity for work, 2) occupational retraining allowance, 3) survivorship pension, 4) the retirement or disability pension paid from the social security fund for individual farmers and their family members 5) Additional allowances related to retirement and disability pensions referred to in points 1-4, 6) funeral allowance. Article 19 [The right to agricultural retirement pension] 1. The insured person who meets jointly all the following conditions is eligible for agricultural retirement pension: 1) the person has reached the retirement age (60 years for women and 65 years for men), 2) The person was liable to retirement and disability pension insurance for the period of at lea 100 quarters of a year, in consideration of article The insured farmer who meets jointly all the following conditions is also eligible for agricultural retirement pension: 1) the person has reached 55 (woman) or 60 (man) years of age, 2) the person was liable to retirement and disability pension insurance for the period of at lea 120 quarters of a year, 3) the person ceased to engage in farming activities. 3. If the person ceased to engage in farming activities due to expropriation of the land of the farm, selling the land for a purpose that juifies expropriation or permanent exclusion of the arable land from agricultural production, in compliance with the provisions in force, for reasons beyond the farmer's control, the condition provided for in point 2 of clause 2 is considered to be fulfilled if the farmer was liable to the retirement and disability pension insurance for the period of at lea 50 quarters of a year. 4. (deleted) Article 20 [Insurance periods] 1. The following periods are counted as the required insurance periods according to article 19, clause 1, point 2, clause 2, point 2 and clause 3:

10 P 1983, 1) the period of liability of individual farmers and their family members to the social insurance between 1983 and 1990, 2) the period of managing a farm or work on a farm after completing 16 years of age if the age was reached before January 1P 3) the periods, which the right to retirement pension depends on, according to the retirement provisions. 2. The periods referred to in clause 1 shall not count as insurance periods if they have been included in the periods accounted for in determining eligibility for retirement pension or other pensions in accordance with separate provisions. Article 21 [Agricultural disability pension] 1. An insured shall be eligible for an agricultural disability pension if he meets all the following requirements jointly: 1) the person was liable to retirement and disability pension insurance for the required period, provided for in clause 2, 2) the person is permanently or temporarily incapable of work on a farm, 3) the total incapacity for work on a farm arose within the period of liability to the retirement and disability pension insurance, or in the periods referred to in article 20, clause 1, points 1 and 2, or not later than within 18 months after the expiry of these periods. 2. The condition of liability to the retirement and disability pension insurance for the required period of time is considered fulfilled if the period of retirement and disability pension insurance of the insured person is equal at lea to: 1) 4 quarters - if the insured became unable to work on a farm by the age of 20 2) 8 quarters - if the insured became unable to work on a farm between the age of 20 and 22 3) 12 quarters - if the insured became unable to work on a farm between the age of 22 and 25 4) 16 quarters - if the insured became unable to work on a farm between the age of 25 and 30 5) 20 quarters - if the insured became unable to work on a farm by the age of Article 20 applies accordingly in determining the period of liability to retirement and disability pension insurance according to clause If the total incapacity for work on a farm was the result of an accident at a farming work or occupational disease, the condition referred to in point 1 of clause 1 is considered fulfilled if the insured person can indicate any period of liability to retirement and disability pension insurance that covers the day of the accident or the day of falling ill with the occupational disease. 5. The insured person is considered to be totally incapable of work on a farm if he lo the capability of personally carrying out works on the farm due to a handicap. 6. The total incapacity for work on a farm is considered permanent if the insured person is unlikely to regain the capability to personally carry out works on the farm. 7. The total incapacity for work on a farm is considered temporary if the insured person is likely to regain the capability to personally carry out works on the farm. 8. The period of 20 quarters referred to in point 5 of clause 2 should fall within the la 10 years before filing the application for a disability pension in virtue of incapacity for work. Article 21a [Insurance periods] The calculation of the number of quarters of insurance liability covers the entire quarter when the insurance liability arose. The same principle applies to the quarter when the insurance liability expired. Article 21b [Occupational re-training allowance] 1. The insured person, who fulfils the conditions to be granted a disability pension in virtue of the incapacity for work, as provided for in article 21, and

11 P 1982, P 1983 P P 1977 P 1977, who has been qualified for occupational re-training due to permanent and total incapacity for work on a farm, is eligible for an occupational retraining allowance for 6 months. 2. The person who has been granted the occupational retraining allowance is directed by the Fund to the employment agency of the related dirict authority for retraining. 3. The six-month period referred to in clause 1 above shall be extended to allow for completion of occupational retraining, but shall not exceed 36 months. 4. The right to occupational retraining allowance is extended at the reque of the dirict governor. 5. The co of the pensioner's occupational retraining during the period of receiving the occupational retraining allowance are covered from the disability prevention and rehabilitation fund. Article 22 [Permanent and periodic disability pension] 1. Agricultural disability pension in virtue of incapacity for work is granted as a permanent benefit if the total incapacity of the insured for work on a farm is permanent and no subantial reasons for occupational re retraining have been identified. In the remaining cases, the agricultural disability pension in virtue of incapacity for work is granted as a periodic benefit for the period indicated in the decision of the Fund Chairman, or until the pensioner becomes eligible for another social security insurance. 2. The eligibility for an agricultural disability pension in virtue of incapacity for work, which was terminated as a result of returning to health, may be reinated if within the insured has again become unable to work on a farm within 18 months since the cessation of the right to the pension. 3. The persons obtaining agricultural disability pensions in virtue of incapacity for work, who reached the age of 60 (women) or 65 (men), are granted ex officio the agricultural retirement pension that is not smaller than the hitherto received disability pension if the person meets the conditions provided for in article 19, clause 1, point 2 hereof. Article 23. [deleted] Article 24 [The contribution-related and supplementary components of retirement and disability pensions] Agricultural retirement pension, agricultural disability pension in virtue of incapacity for work and occupational retraining allowance consi of the contribution-related and supplementary components, defined according to article 25 and 26. An appraisal index is determined for each of the components. Article 25 [The level of the contribution-related component] 1. The contribution-related component is determined as 1% of the basic retirement pension for each year of liability to the retirement and disability pension insurance, in consideration of clauses 2 through 7. Incomplete years are calculate according to provisions of article 21a. 2. The number of years indicated in clause 1 is extended by: 1) the period of liability of individual farmers and their family members to the social insurance between January 1P and December 31P 2) the period of managing a farm or working on a farm between July 1P and December 31P when the contribution to the Individual Farmers' Pension Fund was paid, 3) (deleted) 4) the period of managing a farm or working on a farm without being liable to another social security insurance after the moment of completing 16 years of age, before July 1P but not earlier than 25 years before the moment of fulfilling the conditions of eligibility for the agricultural retirement pension or agricultural disability pension. 2a. The number of years indicated in clause 1 is also extended by: 1) the period of liability to the retirement and disability pension insurance, indicated in the provisions on the social security syem, the period of liability to social insurance or retirement

12 P P benefits before January 1P and the period of liability to retirement benefits after that date, 2) the period of military activities, activities equivalent to the said activities, as well as periods counted as periods of such activities and periods of suffering from war and po-war repressive measures, defined in the provisions on veterans and specific individuals suffering from war and po-war repressive measures, 3) the period of active military service in the Polish Army or equivalent periods, or periods of subitute forms of the said service, completed by January 1P if the insured person has not been granted a retirement or disability pension for these reasons on the basis of separate provisions. 3. If a contribution for the social insurance of individual farmers and their family members paid for the farmer and his/her spouse in the period referred to in point 1 of clause 2 exceeded 120% of the average basic retirement pension in a given year, then the calculations are based on a period longer than one year, corresponding to the individual appraisal index of the contribution in the given year. The index is calculated in the following manner: 1) the sum of the annual contribution calculated for the andard hectares and special divisions and for the persons insured in a given farm, with the exception of household members, is divided by the number of the persons; the sums of granted abatements and exemptions are included in the calculation of the sum of paid contribution, yet the unpaid part of the contribution for 1990 is not included if the payment was voluntary, 2) the sum total calculated in this manner is divided by 120% of the average basic retirement pension for a given year. 4. The periods referred to in point 1 of clause 2a are multiplied by one and a half. However, this does not apply to the periods of liability to social insurance in virtue of receiving unemployment benefits. 5. Each year within the period referred to in point 4 of clause 2 is calculated as 0.5% of the basic retirement pension. 6. If the person eligible for an agricultural disability pension in virtue of incapacity for work was liable to the retirement and disability pension insurance for less than 20 quarters, the periods referred to in clauses 2 and 2a included, it is assumed that the contribution payment period is equal to 20 quarters. 7. The regulation provided for in clause 6 does not apply if the total incapacity for work was the result of an accident at a farming work or of an occupational disease. In this case, period of contribution payment is extended by the period between the eligible person's age and the moment he/she reaches 60 years of age. 8. The Minier of Labour and Social Policy shall announce the average annual basic retirement pension in the period in "Monitor Polski" the Official Legal Journal of the Republic of Poland. Article 26 [The level of the supplementary component] 1. The supplementary component is equal to 95% of the basic retirement pension if the number of years assumed for the calculation of the contribution-related component is smaller than 20, without consideration to article 25, clause 3. The supplementary component is decreased by 0.5% of the basic retirement pension for each full year that exceeds the value of The supplementary part cannot be smaller than 85% of the basic retirement pension, and the sum of the supplementary and the contribution-related components cannot be smaller than the basic retirement pension, in consideration of clause If a farmer becomes eligible for the agricultural retirement pension 5 years before reaching the retirement age, the supplementary part determined according to clause 1 is reduced by 25% of the

13 P 1939, basic retirement pension. The supplementary component determined in this manner is increased by 5% of the basic retirement pension after each year that is left to the retirement age. Article 27 [Additional allowances related to retirement and disability pensions] 1. The agricultural retirement or disability pension paid from the social insurance can be increased by the nursing allowance. The procedure of granting the benefit and its amount are determined in retirement pension provisions. 2. The agricultural retirement or disability pension paid from the social insurance can also be increased by the benefit granted in virtue of forced labour after September 1P equal to 2% of the basic retirement pension for each year of such labour. 3. The benefit referred to in clause 2 is added to the contribution-related component of the retirement or disability pension and its amount is included in the calculation of the appraisal index for the contribution-related component. 4. The retirement or disability pension paid from the social security fund for individual farmers and their family members can be increased, for the periods referred to in article 25, clause 2a, points 2 and 3, by 1% of the basic retirement pension for each year within the mentioned periods if the eligible person has not been granted a retirement or disability pension on the basis of separate provisions. 5. The increase referred to in clause 4 is added to a retirement or disability pension from the social security fund for individual farmers and their family members and the appraisal index for this benefit is calculated anew. Article 28 [Suspending the payment of the retirement or disability pension] 1. The payment of the agricultural retirement or disability pension paid from the social insurance is suspended, according to clause 2 through 8, if the retiree or pensioner carries out farming activities. 2. The payment suspension applies to: 1) the supplementary component of the agricultural retirement or disability pension in virtue of the incapacity for work, 2) the part of retirement or disability pension paid from the social security fund for individual farmers and their family members that is equal to 95% of the basic retirement pension and covers the entire benefit or its determined part. Whenever clauses 3 and 5 through 7 mention a suspension of the entire payment, its half or its quarter part, it is underood that the payment suspension refers to this part of the benefit, its half or its quarter part. 3. The entire payment is suspended if the retiree or pensioner has not opped carrying out farming activities, in consideration of clauses 5 through 7, 9 and A retiree or pensioner is considered to have ceased carrying out farming activities if neither he himself, nor his spouse is an owner (co-owner) or holder of a farm, as it is underood in the farming tax provisions and does not carry out a special-division production, with the exception of: 1) the land leased on the basis of a written agreement, filed in the land and building regier, when the agreement is concluded for at lea 10 years with a person who is not: a) a spouse of the retiree or pensioner, b) his descendant or epson, c) a person sharing a common household with the retiree or pensioner, d) a spouse of the person referred to in b) or c). 2) the lands permanently excluded from farming production on the basis of separate provisions, which includes afforerated farming lands, 3) the special lands and special divisions owned by the spouse whom the retiree or pensioner married after the eablishment of the right to the agricultural retirement or disability pension paid from the social insurance,

14 4) the ownership (share in co-ownership) that is not confirmed by appropriate official documents if the land that conitutes the object of such ownership (co-ownership) is not held by the farmer or his/her spouse. 5. If the retiree or pensioner is incapable of work for a long period as a result of an accident at farming work or of an occupational disease, the payment shall be suspended only in a half of the benefit for the period of two years since the accident or since the moment of falling ill with the disease. 6. A half of the payment is suspended if: 1) the retiree or pensioner carries out farming activities with the spouse who has not eablished right to retirement or disability pension and does not meet the conditions for obtaining the agricultural retirement or disability pension in virtue of incapacity for work if the spouse is liable to the retirement or disability pension insurance by virtue of the act, 2) the retiree receives a periodic agricultural disability pension in virtue of incapacity for work, but not longer than for two years. 7. A quarter of the payment is suspended if: 1) the retiree or pensioner has not concluded an agreement with the descendant, pursuant to the provisions of chapter 7, and has no possibility of selling the real eate covered by the farm at lea for the price that correspond to the real eate assessment according to the provisions on the State Treasury agricultural real eate management, or 2) the procedure, aimed at expropriation of the real eate or at selling it for a purpose that juifies expropriation or permanent exclusion of the arable land from agricultural production pursuant to separate provisions, is under way, or 3) the real eate is located within a protected zone or within another special-atus area, eablished pursuant to separate provisions in connection with the implementation of limitations on the use of farming land or for protective purposes. 8. If the payment is suspended pursuant to clause 3 or 5, the payment of the entire nursing allowance, granted in virtue of completing 75 years of age, is suspended. 9. In the case of commencing farming activities on the land: 1) acquired through inheriting or 2) formerly leased for at lea 10 years if the lease expired for reasons beyond the lessor's control, or 3) reclaimed due to the termination of the land sales agreement, for reasons beyond the control of the eligible person, or due to an annulment or invalidity of an adminirative decision the payment of the benefit is not suspended for the period of one year. 10. In the case of withdrawal from farming activities, consiing in transferring the farm to an underage person by force of a notarial deed, the payment of the entire benefit is suspended until the benefactor reaches 18 years of age. Article 28a [Suspension and discontinuation of the right to the disability pension] 1. The payment of the supplementary component of the occupational retraining allowance is suspended if the eligible person receives income from activities covered by the obligatory social insurance pursuant to retirement provisions, irrespective of the level of the said income. 2. Eligibility for the occupational retraining allowance shall cease: 1) since the day of employment, intervention or public works or since the day when the eligible person refused, without juified reason, or since the acceptance of an employment proposal put forward by the dirict employment office, 2) since the day the dirict governor informs the Fund that it is not possible to cover the eligible person with occupational retraining or to present an appropriate employment proposition

15 within 6 months since the completion of the retraining, yet not later than within 36 months of receiving the allowance, 3) since the day the dirict governor informs the Fund that the eligible person does not undertake occupational re-training. Article 29 [Survivorship pension. Eligible persons] 1. The survivorship pension is granted to the family members of the deceased: 1) retiree or pensioner with an eablished right to retirement or disability pension paid from the social insurance, 2) insured person who meets at the moment of death the conditions of eligibility for agricultural retirement or disability pension in virtue of the incapacity for work; it is assumed that the person was totally incapable to work on a farm. 2. The following members of the deceased person's family are eligible for the survivorship pension: 1) the insured's own children, the children of a second spouse and adopted children, 2) grandchildren, brothers, siers and other children, including foer children, who have been foered before reaching the age of 18, 3) the insured's spouse (the widow or widower), 4) the insured's parents. if they meet the conditions of eligibility for such pension pursuant to the retirement provisions. Article 30 [The amount of the survivorship pension] 1. One survivorship pension is granted to all the eligible family members. 2. If one person is eligible for the survivorship pension, the benefit is equal to 85% of the basic retirement pension, increased by: 1) 50% of the surplus value above the basic retirement pension of the retirement or disability pension paid from the social security fund for individual farmers and their family members, the deceased person was eligible for at the moment of death, or 2) 50% of the contribution-related component of the agricultural retirement or disability pension in virtue of the incapacity for work that the deceased person was eligible for at the moment of death. 3. The amount of the survivorship pension, eablished according to the procedure provided for in clause 2, is increased by 5% for each successive eligible person. 4. The survivorship pension, calculated according to clauses 2 and 3, is increased by 10% if the death was caused by an accident at farming work or by an occupational disease. 4a. The survivorship pension cannot exceed the amount of the benefit that the deceased would have been eligible for, and it cannot be lower than the basic retirement pension. 5. The amount of the survivorship pension is determined with the appraisal index. 6. The survivorship pension shall be subject to apportionment into equal parts among all eligible individuals if: 1) underage persons eligible for the benefit are under the care of different persons, 2) a major family member eligible for the benefit demands it to be divided, 3) other circumances obtain that juify the benefit division. Article 31 [Additional allowances related to survivorship pension] 1. The survivorship pension can be increased by the additional allowance provided for in article 27, clause 1, and the parentless orphan allowance.

16 P The parentless orphan allowance is granted in the amount defined in the retirement provisions. 3. (deleted) Article 32 [Suspending the payment of the survivorship pension] The payment of the survivorship pension granted to a major person is suspended if the eligible person carries out farming activities. The provisions of article 28, clauses 3, 4 and 6 through 10, and of article 34 shall apply accordingly. Article 33 [Concurrence of eligibility for retirement and disability benefits] 1. In case the eligibility for retirement pension and atutory disability pension should concur, the eligible person is granted one of the benefits: the higher or the one he has selected. 2. In case the right to the retirement or disability pension granted pursuant to the act should concur with the right to the retirement or disability pension granted pursuant to another social security insurance, the eligible person is paid out one of the benefits, the one he selects, in consideration of clauses 3 and In case the right to the agricultural disability pension paid from the social insurance (if total incapacity for work resulted from an accident at farming work or an occupational disease) concurs with the right to the retirement pension paid from another social security insurance, the eligible person is paid out the total sum of the higher benefit and a half of the latter benefit. 4. Separate provisions shall govern the eligibility to benefits if a single individual is concurrently eligible for a retirement or disability pension paid from social insurance and for the following: 1) disabled war veteran's or disabled soldier's pension, where inability to work is connected with the insured's military service, 2) disability pension, the related, disability being caused by aying in one of the places referred th to in Art. 3 and Art. 4, clause 1 of the Act of January 24 P on Veterans and Certain Individuals who Became Victims of Repressive Measures in the War and Po-War Periods (Journal, of Law of 2002, No. 42, item 371; and of 181, No. 1515, items 2003, and No. 72, item 658), 3) disability pension, the related disability caused by an accident at work, an accident on the way to or from work, or by an occupational disease. 4) the disability pension benefits adminiered by a foreign initution. Article 34 [Suspension of the right to a retirement or disability pension] 1. The right to the agricultural retirement or disability pension from the social insurance is suspended according to the rules defined in retirement provisions. In this case, however, the suspension does not affect the payment of the contribution-related component of the agricultural retirement or disability pension in virtue of the incapacity for work or the surplus above 95% of the basic retirement pension - of the retirement or disability pension paid from the social security fund for individual farmers and their family members. 2. The income from farming activities is not taken into consideration in suspending the right to the agricultural retirement or disability pension paid from the social insurance, pursuant to clause 1. Article 35 [Funeral allowance] 1. A funeral allowance shall be awarded to the individual who covered the co of the funeral of: 1) the insured person, without excluding persons liable only to workman's compensation insurance, sick leave insurance and maternity leave insurance, 2) the person eligible for a retirement or disability pension paid from the social insurance, 3) a family member of the person referred to in point 1 or 2 if the latter provided maintenance for the former and the former meets the conditions of eligibility for the survivorship pension, 4) the person who had no eablished right to the retirement or disability pension paid from the social insurance, but met the conditions of eligibility for the benefit,

17 2. If the funeral co was covered by several persons, the funeral allowance is divided among the persons proportionately to the incurred cos. 3. The funeral allowance is granted in the amount defined in the retirement provisions. 4. In case the right to the funeral allowance pursuant to this act should concur with the right to the funeral allowance pursuant to separate provisions, the benefit based on the latter shall be granted. Chapter 3 Proceeding in individual cases of social insurance Article 36 [Decisions concerning benefits. Court proceedings] 1. The Fund Chairman issues decisions concerning: 1) liability to and discontinuation of the insurance, as well as the amount due to be paid on account of the insurance contributions, 2) (deleted) 2a) the prolongation of the right to occupational retraining allowance, 3) the eablishment of the right to insurance cash benefits and their individual appraisal, 4) suspension of the right to benefits, 5) suspension or withholding the payment of benefits and resuming the suspended or withheld payment, 6) reimbursement of any unrightfully collected benefits, 7) granting intere for delays in benefit payments, 8) deduction of the insurance contributions or other dues from the insurance benefits, 9) appraisal and collection of the health insurance contributions, in consideration of clause 1a, 10) the issues referred to in articles 41a and 55. 1a. The decisions referred to in point 9 of clause 1 are issued by the Fund Chairmen in contentious cases. 2. The Fund Chairman may authorize Fund officers to issue decisions concerning the matters referred to in clause 1. Moreover, the Fund Chairman and the President of the Initution may decide that certain decisions shall be issued by the Initution officers as authorized by the Fund Chairman. 3. The decisions referred to in points 1 though 9 of clause 1 and the cases of the absence of the relevant decisions can be appealed to court in terms and on principles provided for in the provisions of the Code of Civil Procedure on the separate proceedings in social insurance cases. 4. Filing of an appeal to a decision that eablishes liability to social insurance and the obligation to pay the due contributions for the insurance does not withhold the realization of the decision. Article 37 [Information duties of the insured persons and adminiration bodies] 1. A farmer is obliged to report to the Fund any new insured persons liable to the social insurance in his farm within 14 days, without being requeed to do so, as well as to inform the Fund about circumances that affect the liability to insurance and about any changes in such circumances. 2. The person receiving benefits from the social insurance is obliged to report to the Fund the circumances influencing the amount of and the right to receive these benefits within 14 days since their occurrence, without being requeed to do so. 3. The bodies that maintain land and buildings regier, taxation bodies, the bodies maintaining realeate regiers, the Initution, the Agency for Agriculture Reructuring and Modernization and the executive organs of the local self-government are obliged to provide the Fund free of charge with the data indispensable to determine the circumances of importance for the insurance-related issues. 4. The Fund is entitled to use free of charge the data collected in the following syems: 1) Public Digital Census Syem [PESEL],

18 2) domicile regiers, 3) the national farm regier syem. Article 38 [Determination of insurance liability. Presumptions.] The determination of insurance liability is based on the following presumptions: 1) the owner of the land qualified as arable land or the leaseholder of such land, if the lease is filed in the land and buildings regier, carries out farming activities on the said land, 2) the payer of agricultural tax or special-division income tax carries out farming activities in the scope corresponding to the taxation scope, 3) if the ownership or leasing of the land referred to in point 1 is veed in several persons or the taxation liability referred to in point 2 applies to several persons, each of the persons participates in farming activities, 4) a person close to the farmer, and complying with the conditions determined in article 5, point 2 a) and b), works permanently on the farm and does not remain in an employment relationship with the farmer, if this at is confirmed by a unanimous declaration of the farmer and the person in queion. Article 39 [The decision eablishing liability to insurance] 1. The decision eablishing liability to social insurance may cover all the insured persons, for whom the same farmer pays the contribution. 2. The decision eablishing liability to insurance should in particular contain the following elements: 1) identification of the insurance type, 2) identification of the date of insurance liability commencement, 3) identification of the principles of contribution calculation, the manner of payments and the obligatory payment terms, 4) indication of the farmer obliged to pay the contribution or of persons who remain jointly under such obligation, 5) identification of the sum due to be paid for the contribution for covering individuals with the insurance and of the payment term. 3. (deleted) 4. A new decision shall be issued in case of changes to the actual or legal ate that provided the basis for a decision eablishing liability to insurance. However, if the quarterly amount of contributions changes, the farmer obliged to pay them is sent a notice with respect to the change. Article 39a [The declaration of liability to another insurance] 1. The Fund officer receiving the declaration referred to in article 5a informs the farmer about legal consequences of the declaration and includes the relevant information in the issued decision. 2. The Fund sends immediately to the Initution a copy of the decision eablishing the liability or the discontinuation of the liability of the person referred to in article 5a to social insurance. 3. The fund sends immediately the declaration provided for in article 5a to the relevant division of the Initution. 4. (deleted) Article 40 [Contribution payment terms] 1. Social insurance contributions are paid each quarter of a year. The payments are to be realized by the la day of the fir month of a given quarter, in consideration of article 50. 1a. If the decision indicating the amount of sums due as contributions has not been delivered at lea 14 days before the atutory payment term referred to in clause 1, the payment is to be realized within 14 days since the day of delivering the said decision.

19 P If the contribution amount depends on the level of the basic retirement pension, the calculation of the contribution amount is based on the basic retirement pension binding for the la month of the previous quarter. Article 40a [Late payment penalty intere] 1. For the delayed payment of contributions, the farmer shall pay late payment penalty intere, according to the provisions of and at the level defined in th section III, chapter 6 of the Tax Law of Augu 29P (Journal of Law No. 137, item 926 with further amendments). 2. Late payment penalty intere is not collected if it does not exceed 6.60 PLN. Article 41 [Collecting contributions] 1. The Fund collects contributions for the social insurance. 2. If a contribution is collected in cash, it can be collected by an officer of the Fund or the Initution or another authorized person. If the scope of duties of the officer does not cover collecting contributions, the collector has the right to a commission defined in the contract with the Fund. 3. The collectors is obliged to inform the farmer how the contribution has been calculated. Article 41a [Division into inalments and cancellation of due payments] 1. In the cases juified by the intere of the payer and on the payer's reque, the Fund Chairman or an authorized Fund officer may take the following decisions, considering the financial condition of the applying party and the financial condition of the retirement and disability pension fund and the contribution fund: 1) the payment of due sums for the insurance contribution may be poponed, divided into inalments, totally or partly remitted, 2) the receivables due to unrightfully collected social insurance benefits can be remitted partly or totally. 2. The Fund Chairman or an authorized Fund officer may also, ex officio, remit the contribution dues partly or totally if they are absolutely uncollectible, which is the case when: 1) the adminirative execution procedure or the available documents indicate that the debtor has not income source or property again which the due sums can be claimed, and there is no possibility of passing the responsibility onto third parties, 2) the debtor died without leaving any property, again which the due sums can be claimed, and there is no possibility of passing the responsibility onto third parties, 3) the due sum does not exceed five times the value of the payment reque issued within the adminirative execution proceedings, 4) it is clear that the amounts collected via execution proceedings of the due sum shall not exceed the cos of those proceedings. 3. The remittance of contributions brings about the remittance of late payment penalty intere, in total or in the part corresponding to the remitted part of contributions, as well as the remittance of execution cos due to the Fund. 4. No late payment penalty intere shall be calculated on contributions which have been divided into inalments since the next day after filing the relevant application. 5. If the debtor fails to pay the poponed contribution or the inalments determined by the Fund within the deadlines, the sum of unpaid contributions becomes payable together with the late payment penalty intere calculated since the day following the deadline provided for in article The realized payments of inalments of the contribution dues shall be appropriated to the contributions with the earlie payment term and the corresponding late payment intere.

20 Article 41b [Prescribed contribution dues] 1. Contribution dues shall be deemed prescribed following a period of 10 years, counted from the day of their maturity, in consideration of clauses 2 through Contribution dues secured with mortgage shall not be prescribed, yet after the prescription term, the dues can be exacted only from the mortgaged property up to the level of the overdue contributions and late payment penalty intere counted till the day of prescription. 3. The course of prescription shall not commence, and if commenced, it shall be suspended by a poponement of the social insurance contribution payment date and by dividing any such payables due into inalments, until the deadline date for the payment of the poponed contribution dues or of the la inalment, in consideration of clause If the debtor fails to pay any of the inalments of the dues, the course of prescription shall not commence, and if commenced, it shall be suspended since the day of issuing the decision dividing the dues into inalments until the date of issuing the decision that the decision dividing contribution dues into inalments expired. 5. The course of prescription shall be suspended since the day of undertaking the fir activity aimed at exacting the contribution dues which the debtor has been informed of, until the day of terminating the execution proceedings. 6. The course of prescription is discontinued by the declaration of bankruptcy. The discontinued course of prescription re-commences on the day following the day of validation of the decision finalizing the bankruptcy procedure or declaring the procedure to be discontinued. 7. The contribution dues resulting from a decision concerning obligations of a third party or an assignee fall under prescription after 5 years since the end of the calendar year when such decision was issued. 8. The course of the prescription shall be suspended if issuing the decision depends on the decision of another body or court concerning an initial issue. The course of the prescription shall be suspended until the date, when the decision of another body becomes final or the court judgement comes into effect, yet the suspension shall not la longer than 2 years. 9. The course of prescription referred to in clause 1 shall be suspended from the date of the bequeather's death to the date of validation of the court's decision on the eate transfer, however not later than within two years since the bequeather's death. 10. Surplus contributions or unnecessarily paid contributions shall be ex officio appropriated to the overdue or current contributions or to the future contributions, unless the payer applies for the payments to be returned. 11. The surplus or unnecessarily paid contributions shall not be returned if 5 years elapsed since the date of their payment. 12. The Fund informs the payer about the sum of surplus or unnecessarily paid contributions that can be returned if they exceed the amount provided for in clause The payer may, within 7 days since the date of receiving the notice referred to in clause 12, apply for the surplus or unnecessarily paid contributions to be returned. 14. In the case there are no future contribution dues, the surplus or unnecessarily paid contributions shall be returned ex officio. 15. The return shall not apply to the surplus or unnecessarily paid contributions that do not exceed the co of informing the payer about the surplus value by regiered mail and returning the amount in queion.