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Przedsiębiorstwa, które zgłosiły, że zatrudniają pracowników za pośrednictwem a-melding, mogą być zobowiązane do posiadania programu emerytalnego.

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Przedsiębiorstwa zatrudniające pracowników w ramach a-melding mogą być zobowiązane do posiadania programu emerytalnego gwarantującego pracownikom emeryturę zgodnie z ustawą o obowiązkowych emeryturach pracowniczych.

Kto musi założyć program emerytalny?
Ustawa o obowiązkowych emeryturach pracowniczych ma zastosowanie do przedsiębiorstw, które spełniają co najmniej jeden z poniższych wymogów:

a) co najmniej dwie osoby w przedsiębiorstwie mają godziny pracy i wynagrodzenia odpowiadające 75 procentom lub więcej ekwiwalentu pełnego czasu pracy
b) co najmniej jedna osoba bez udziału własnościowego w przedsiębiorstwie ma czas pracy i wynagrodzenie odpowiadające 75% lub więcej ekwiwalentu pełnego czasu pracy
c) osoby w przedsiębiorstwie, z których każda ma czas pracy i wynagrodzenie odpowiadające 20 procentom lub więcej ekwiwalentu pełnego czasu pracy i łącznie wykonują pracę odpowiadającą co najmniej dwóm ekwiwalentom pełnego czasu pracy.

Zgłaszaj informacje o układzie programu emerytalnego za pośrednictwem a-melding
Pracodawcy są zobowiązani do zgłaszania, z którym operatorem programu emerytalnego zawarli umowę. Numer organizacji dostawcy programu emerytalnego należy zgłaszać co miesiąc za pośrednictwem a-melding, wraz z podlegającymi opodatkowaniu składkami emerytalnymi i składkami.


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