Contribution to the FP and FGŚP after parental leave
Employers are not required to pay contributions to the Labor Fund and the Guaranteed Employee Benefits Fund for employed employees returning from maternity leave, leave on the terms of maternity leave, parental leave or parental leave, within 36 months starting from the first month after returning from these leaves. Only the employer who first granted an employee of one of the aforementioned leaves is entitled to the exemption from paying contributions to the FP and FGŚP. Another employer does not have this right, unless it is an employer who took over the employee pursuant to Art. 231 of the Labor Code
In the event of the employee returning from paternity leave, the employer is not exempt from paying the contribution to the FP and FGŚP.
The right to be exempted from paying contributions to the FP and FGŚP is not granted to the employer in a situation where the employee combines the use of parental leave and parental leave with work for the employer granting this leave. This employee does not come back from the leave granted to him, because the leave lasts all the time.
From when should the exemption from paying contributions to the FP and FGŚP be counted?
The period of 36 months of exemption from paying contributions to FP and FGŚP is counted from the first day of the month following the month in which the maternity leave, leave on the terms of maternity leave, parental leave or parental leave ended. Only when such leave ends on the last day of the month, the exemption from these contributions is granted from the first day of the following month.
The employer may pay the remuneration with the shift of the month, which results from the provision of art. 85 § 1-4, which specifies that the payment of remuneration for work is made at least once a month, on a fixed and predetermined date. Remuneration for work paid once a month is paid in arrears, immediately after its full amount is determined, but not later than during the first 10 days of the following calendar month.
The exemption from the obligation to pay contributions to the FP and FGŚP applies to the amounts constituting the basis for the assessment of contributions for retirement and disability pension insurance, paid (made available) during the period of the exemption. Therefore, it does not matter for what period the salary is paid
The exemption from the obligation to pay contributions to FP and FGŚP covers all payments made in the month in which the exemption is due - regardless of the period for which they are due.
In the workplace, the salary is paid by the 10th day of each month. The employee returned from parental leave on April 24, 2017. Therefore, already from the salary for April, which will be paid until May 10, 2017, contributions to the FP and FGŚP will not be paid, because the employer is exempt from paying these contributions for this employee in the period from May 1, 2017 to April 30, 2020.
Annual leave after parental leave
Persons returning to work take annual leave immediately after the end of maternity leave. In order to take advantage of the exemption from paying contributions to FP and FGŚP, it is important that the employee terminates the leave related to parenthood, and not his return to work. This means that even if the employee takes the vacation leave before actually returning to work after the end of the leave related to parentage, the employer may not pay the contribution to the Labor Fund and Guaranteed Employee Benefits Fund from the remuneration paid at that time.
On April 10, 2017, the employee ended the use of parental leave. Then, in the period from April 11, 2017 to May 31, 2017, she was on holiday leave (overdue and current). In fact, she did not return to work until June 1, 2017.
The employer is exempt from paying contributions to the FP and FGŚP for this employee in the period from May 1, 2017 to April 30, 2020.
The same issue applies to other excused absences of the employee. If the employee takes annual leave, days off for caring for a family member or sick leave immediately after returning from leave, it should be considered that his return to work took place after the end of the leave, and not from the date of actual commencement of work after holiday leave or period of inability to work due to illness. In such a case, the beginning of the 36-month exemption period for the person from paying contributions will be the first day of the month following the month in which the parental leave ended.