Home / Dz.U. 1991 nr 1 poz. 1
Law of 22 December 1990 on the taxation of wage increases.
Ustawa z dnia 22 grudnia 1990 r. o opodatkowaniu wzrostu wynagrodzeń.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1990-12-22
Entry into force
1991-01-04
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
remunerationtaxeswage increase taxationwage tax
Related acts
Repealing Acts (1)
Implementing Regulations (41)
- Announcement of the President of the Central Statistical Office of 14 May 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in April 1992.
- Announcement of the President of the Central Statistical Office of 14 April 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in March 1992.
- Announcement of the President of the Central Statistical Office of 13 March 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of material production in February 1992.
- Announcement of the President of the Central Statistical Office of February 15, 1992 regarding the price increase of consumer goods and services and the average wage in six basic sectors of material production in January 1992.
- Announcement of the President of the Central Statistical Office of September 14, 1992, on the price increase of consumer goods and services and the average wage in six basic sectors of material production in August 1992.
- Announcement of the President of the Central Statistical Office of 14 August 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in July 1992.
- Announcement of the President of the Central Statistical Office of 14 July 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in June 1992.
- Announcement of the President of the Central Statistical Office of January 14, 1992 regarding the price increase of consumer goods and services and the average wage in six basic sectors of material production in December 1991.
- Announcement of the President of the Central Statistical Office of 15 June 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in May 1992.
- Announcement of the President of the Central Statistical Office of April 13, 1991, on the price indices of consumer goods and services and remuneration in six basic sectors of the material production sphere in March 1991.
- Announcement of the President of the Central Statistical Office of March 14, 1991, on the price indices of consumer goods and services and remuneration in six basic sectors of the material production sphere in February 1991.
- Announcement of the President of the Central Statistical Office of February 12, 1991, on remuneration in 6 basic sectors of the material production sphere in January 1991.
- Announcement of the President of the Central Statistical Office of December 13, 1991, on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in November 1991.
- Announcement of the President of the Central Statistical Office of 14 November 1991 on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in October 1991.
- Announcement of the President of the Central Statistical Office of 14 October 1991 on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in September 1991.
- Announcement of the President of the Central Statistical Office of 13 September 1991 on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in August 1991.
- Announcement of the President of the Central Statistical Office of 13 August 1991 on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in July 1991.
- Announcement of the President of the Central Statistical Office of 12 July 1991 on the increase in prices of consumer goods and services and the growth of wages in six basic sectors of the material production sphere in June 1991.
- Announcement of the President of the Central Statistical Office of June 14, 1991, on the price indices of consumer goods and services and remuneration in six basic sectors of the material production sphere in May 1991.
- Announcement of the President of the Central Statistical Office of May 15, 1991, on the price indices of consumer goods and services and remuneration in six basic sectors of the material production sphere in April 1991.
- Regulation of the Minister of Finance of 2 February 1994 on establishing the framework principles for remuneration and the minimum amount of lump-sum tax on wage increases.
- Regulation of the Council of Ministers of 18 January 1994 on the determination of monthly percentage increases in remuneration in the first quarter of 1994 and the determination of the average monthly remuneration constituting the basis for determining the average remuneration norm for taxpayers who commenced activity in the first quarter of 1994.
- Regulation of the Council of Ministers of February 10, 1993, on determining the average monthly remuneration constituting the basis for establishing the average remuneration norm for taxpayers who commenced activity in 1993.
- Regulation of the Council of Ministers of October 12, 1993 on establishing monthly percentage increases in remuneration in the fourth quarter of 1993.
- Regulation of the Council of Ministers of 14 July 1993 on establishing monthly percentage increases in wages in the third quarter of 1993.
- Regulation of the Council of Ministers of January 15, 1993, on determining monthly percentage increases in remuneration in the first quarter of 1993.
- Regulation of the Council of Ministers of April 23, 1993, on determining monthly percentage increases in remuneration in the second quarter of 1993.
- Regulation of the Minister of Finance of March 30, 1993, on establishing the framework principles for remuneration and the minimum amount of a lump-sum tax on wage increases.
- Regulation of the Council of Ministers of 27 October 1992 on the determination of monthly percentage increases in remuneration in the fourth quarter of 1992.
- Regulation of the Council of Ministers of August 24, 1992, on the determination of the amount of the correction coefficient for the percentage increase in prices of consumer goods and services for September 1992.
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Amending Acts (5)
- Law of 15 February 1992 on amending the Budget Law and certain other laws. · 1992-01-01
- Law of September 19, 1992, on the amendment of the law on taxation of wage increases. · 1992-10-01
- Law of 30 October 1992 on the protection of topographies of integrated circuits. · 1993-01-26
- Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts. · 1993-04-16
- Law of March 4, 1994, on the company social benefits fund. · 1994-01-01
References (3)
Acts referring to this act
- Repealed Acts: Law of 29 December 1993 on the repeal of the law of 22 December 1990 on the taxation of wage increases.
- Amended Acts: Law of March 4, 1994, on the company social benefits fund.
- Amended Acts: Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts.
- Amended Acts: Law of 30 October 1992 on the protection of topographies of integrated circuits.
- Amended Acts: Law of September 19, 1992, on the amendment of the law on taxation of wage increases.
- Amended Acts: Law of 15 February 1992 on amending the Budget Law and certain other laws.
- References: Law of April 23, 1994, on methods of shaping remuneration and funds for remuneration by economic entities and on amending certain laws.
- References: Law of 30 April 1993 on National Investment Funds and their Privatization.
- References: Regulation of the Minister of Finance of June 16, 1994 on determining the deadline for payment of the wage increase tax and the deadline for submitting declarations.
- References: Regulation of the Council of Ministers of July 23, 1991, on income not classified as remuneration.
- Legal Basis: Regulation of the Council of Ministers of March 26, 1991, on the determination of the amount of the corrective coefficient for the percentage increase in prices of consumer goods and services for April and May 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office of 13 September 1991 on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in August 1991.
- Legal Basis: Regulation of the Council of Ministers of February 5, 1991, on the determination of the amount of the corrective coefficient for the percentage increase in prices of consumer goods and services in February 1991.
- Legal Basis: Regulation of the Council of Ministers of January 15, 1993, on determining monthly percentage increases in remuneration in the first quarter of 1993.
- Legal Basis: Announcement of the President of the Central Statistical Office of 13 August 1991 on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in July 1991.
- Legal Basis: Regulation of the Council of Ministers of January 7, 1991, on determining the amount of the correction coefficient for January 1991 and defining the average monthly remuneration constituting the basis for determining the average remuneration norm for taxpayers who commenced business activity in 1991.
- Legal Basis: Regulation of the Council of Ministers of October 12, 1993 on establishing monthly percentage increases in remuneration in the fourth quarter of 1993.
- Legal Basis: Announcement of the President of the Central Statistical Office of 12 July 1991 on the increase in prices of consumer goods and services and the growth of wages in six basic sectors of the material production sphere in June 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office of September 14, 1992, on the price increase of consumer goods and services and the average wage in six basic sectors of material production in August 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of June 14, 1991, on the price indices of consumer goods and services and remuneration in six basic sectors of the material production sphere in May 1991.
- Legal Basis: Regulation of the Council of Ministers of 27 October 1992 on the determination of monthly percentage increases in remuneration in the fourth quarter of 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of May 15, 1991, on the price indices of consumer goods and services and remuneration in six basic sectors of the material production sphere in April 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office of 14 August 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in July 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of April 13, 1991, on the price indices of consumer goods and services and remuneration in six basic sectors of the material production sphere in March 1991.
- Legal Basis: Regulation of the Council of Ministers of August 24, 1992, on the determination of the amount of the correction coefficient for the percentage increase in prices of consumer goods and services for September 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of 14 July 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in June 1992.
- Legal Basis: Regulation of the Council of Ministers of 18 January 1994 on the determination of monthly percentage increases in remuneration in the first quarter of 1994 and the determination of the average monthly remuneration constituting the basis for determining the average remuneration norm for taxpayers who commenced activity in the first quarter of 1994.
- Legal Basis: Regulation of the Council of Ministers of 14 July 1993 on establishing monthly percentage increases in wages in the third quarter of 1993.
- Legal Basis: Regulation of the Council of Ministers of July 31, 1992, on the determination of the amount of the correction coefficient for the percentage increase in prices of consumer goods and services for August 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of February 15, 1991, on the increase in prices of consumer goods and services in January 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office of 15 June 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in May 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of February 12, 1991, on remuneration in 6 basic sectors of the material production sphere in January 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office of March 14, 1991, on the price indices of consumer goods and services and remuneration in six basic sectors of the material production sphere in February 1991.
- Legal Basis: Regulation of the Council of Ministers of June 29, 1992, on the determination of the amount of the correction coefficient for the percentage increase in prices of consumer goods and services for July 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of 14 May 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in April 1992.
- Legal Basis: Regulation of the Council of Ministers of 28 March 1992 on determining the amount of the corrective coefficient for the percentage increase in prices of consumer goods and services for the second quarter of 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of 14 April 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of the material production sphere in March 1992.
- Legal Basis: Regulation of the Council of Ministers of April 23, 1993, on determining monthly percentage increases in remuneration in the second quarter of 1993.
- Legal Basis: Announcement of the President of the Central Statistical Office of 13 March 1992 on the increase in prices of consumer goods and services and the average remuneration in six basic sectors of material production in February 1992.
- Legal Basis: Regulation of the Council of Ministers of December 17, 1991, on the determination of the amount of the correction coefficient for the first quarter of 1992 and the determination of the average monthly remuneration constituting the basis for determining the average remuneration norm for taxpayers who commenced activity in 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of February 15, 1992 regarding the price increase of consumer goods and services and the average wage in six basic sectors of material production in January 1992.
- Legal Basis: Regulation of the Minister of Finance of March 30, 1993, on establishing the framework principles for remuneration and the minimum amount of a lump-sum tax on wage increases.
- Legal Basis: Regulation of the Council of Ministers of December 17, 1991, amending the regulation on income not classified as remuneration.
- Legal Basis: Announcement of the President of the Central Statistical Office of January 14, 1992 regarding the price increase of consumer goods and services and the average wage in six basic sectors of material production in December 1991.
- Legal Basis: Regulation of the Minister of Finance of 2 February 1994 on establishing the framework principles for remuneration and the minimum amount of lump-sum tax on wage increases.
- Legal Basis: Announcement of the President of the Central Statistical Office of December 13, 1991, on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in November 1991.
- Legal Basis: Regulation of the Council of Ministers of July 23, 1991, on income not classified as remuneration.
- Legal Basis: Announcement of the President of the Central Statistical Office of 14 November 1991 on the increase in prices of consumer goods and services and the average wage in six basic sectors of the material production sphere in October 1991.
- Legal Basis: Regulation of the Council of Ministers of May 31, 1991, on the determination of the amount of the corrective coefficient for the percentage increase in prices of consumer goods and services.
- Legal Basis: Regulation of the Council of Ministers of February 10, 1993, on determining the average monthly remuneration constituting the basis for establishing the average remuneration norm for taxpayers who commenced activity in 1993.