Direct Request (CEACR) - adopted 2012, published 102nd ILC session (2013)

Social Security (Minimum Standards) Convention, 1952 (No. 102) - Poland (Ratification: 2003)

The Committee took note of the Government’s report and reply to its previous direct request of 2006 and would like to receive additional information on the following points.

Part VII (Family benefit). Article 44 of the Convention. In its direct request of 2006, the Committee asked the Government to calculate the total value of the family benefits on the basis of the gross amount of average monthly earnings of a male labourer in manufacturing, which was taken in the Government’s report as the reference wage under Article 66 of the Convention. In reply, the Government has based these calculations on the minimum remuneration for work in 2010 (1,317 Polish zlotys (PLN) per month). Taking into account that, according to the report, the gross average monthly remuneration in the national economy in 2010 amounted to PLN3,488, the Committee considers that the above minimum remuneration is too low to be used as the reference wage of an ordinary adult male labourer which should be taken for the purpose of assessing compliance with Article 44 of the Convention. The Committee therefore, once again, asks the Government to recalculate the total value of family benefits in Poland on the basis of the gross monthly wage of an ordinary adult male labourer determined under Article 66(4) of the Convention.

Part XI. Standards to be complied with by periodical payments. In its previous direct request, the Committee asked the Government to explain taxation rules applied to wages and social security benefits in order to decide whether the replacement level of old-age and survivors’ benefits should be done on the basis of gross or net income, i.e. the amount of wages and benefits before and after deduction of taxes and social security contributions. The Committee understands from the reply of the Government that, in comparison with wages, old-age and disability pensions are exempted from social insurance contributions. The Committee therefore invites the Government in its future report to calculate the replacement level of old-age, invalidity and survivors’ pensions in relation to the net amount of the reference wage, as well as in relation to the gross amount of the reference wage reduced by the amount of the corresponding compulsory social insurance contributions.