Since the beginning of the Polish carriers still do not really know where they stand. The German law on minimum wages affecting a substantial part of their as yet suspended only for transit. The German authorities intend to enforce it while in relation to cabotage and international transport to and from Germany. The question arises, he is in the light of the German Law Polish drivers and salary would have to be raised if, to meet the requirements. In particular, the key becomes a matter of, or on account of the minimum wage may include driver claims arising from a business trip.
Disclaimer 🙂
As in the previous entry I noted in advance, that the following ideas stem from my analysis of the legislation and information obtained by the office of German institutions. However, they do not constitute an official interpretation of the law, which will only be created by German and European administrative and judicial authorities.
The current salary Polish driver: slightly 2,48 EUR gross per hour?
The law on the minimum wage of 11.08.2014 r. (MiLoG) on that question is rather enigmatic and does not specify, what ingredients salary of the employee performing the work in Germany are included in the minimum wage. Limited only to find a pair. 1 paragraph. 2, that from January 2015 r. This wage is 8,50 EUR gross per hour.
The minimum wage in Poland, according to the latest the Council of Ministers is 1.750 zł per month. Given the number of days in each month and public holidays, average monthly employee should have worked 168 hours (2016 h 2015 r. / 12 months). The minimum wage in Poland 2015 r. is therefore 10,42 zł gross per hour.
How to convert it into euro? You must use the exchange rate calculated in the manner prescribed w art. 107 Council Regulation (EWG) no 574/72 of 21.03.1972 r. on the implementation of Regulation (EWG) no 1408/71 on the application of social security schemes to employed persons and their families moving within the Community (so, The EU has outstanding talent to create short names acts 😉 )
Currently, this ratio is created based on the course of October 2014 r. is 4,20664 zł for 1 EUR and is valid in the first quarter 2015 r.
This means that, Polish the minimum wage in 2015 r. is 2,48 EUR gross per hour. So much so at least in the light MiLoG employed drivers earn in Polish carriers.
Taking into account, that the base salary of Polish drivers just ordinary oscillates within the minimum wage, taking into account only the salary, mean, that Polish drivers carriers must pay the amount over 6 EUR gross per hour in Germany. In extreme cases, it could even be over 1.000 EUR per month.
Would you rather 5,41 EUR gross per hour?
Base salary is not the only funds received by Polish drivers. The practice in the transport sector is the, that the main drivers receive compensation in the form of receivables from business travel, in particular diet and lump sums for accommodation. For this reason, we turned to the German Customs Information Centre (Information- Customs Information and Knowledge Management Center) and the German Ministry of Labour inquiry, or driver for the payment of a lump sum from a business trip to Germany, the amount of which is in no way dependent on the costs incurred by him, and the driver does not have to have these costs, such amount may be considered as a component of the minimum wage within the meaning of MiLoG.
Both institutions within a few days replied – how much experience with the German authorities are different from my memories similar contacts with the Polish Ministry of Transport and Main Inspectorate of Road Transport. First called the Customs Information Centre referring to the comprehensive information contained on website. Then the answer came from the Ministry of Labour, wherein said, that food costs / diet or supplements in respect of the delegation are not counted in the minimum wage to the extent, what are the reimbursement of actual costs of the posted worker delegation. The Ministry also replied to a letter of the same website containing more detailed information.
The same website significantly raises the question of interest to us. In the discussion of the individual components of the driver's salary, which can not be classified as minimum wage, there were m.in. sentence is very similar to that, which contained the answer Ministry of Labour:
Also, often provided by law in other countries allowance for the delegation to the extent, in so far as it is a reimbursement of actual costs by a posted worker delegation, is not included in the minimum wage.
In this case, however, contains more detailed guidance. It has been demonstrated, that:
If the employer shall pay the employee the total amount of, which contains the amount of, employee whom he should pay his board and lodging costs, of the total amount of the lowest amount to be deducted for accommodation and meals resulting from the regulation on social insurance and minimum wage include only the amount remaining after deducting.
Then we looked Regulation on the assessment of social security contributions by the employer as remuneration for work (Social security charges regulation – Soar) and found, that under the provisions of the lowest monthly amount for accommodation is 223 EUR and on board 229 EUR. The total amount for costs associated with the delegation is therefore 452 EUR. Assuming an average 21 working days in a month, should be, that the German minimum daily travel costs are 21,52 EUR. In the light of the position of the German authorities of any excess over the value obtained by the driver on mission shall be credited against the minimum wage.
How much is this amount in the case of Polish drivers? In light of Article. 77(5) by. 3 Labour Code if employers do not belong to the state or local government sector (to the category of private entities include the vast majority of Polish carriers) of the amount due to employees for business travel decide provisions of the collective agreement, remuneration regulations or contract of employment, if the establishment has a collective bargaining agreement, or remuneration regulations. Thus, according to the intention of the legislature in this respect there is freedom of contract and the parties may agree any amount of receivables from business travel. You only need to address concerns arising from Article. 77(5) by. 4 Labour Code which is, that the diet due to domestic or foreign travel specified in the file-house may not be lower than the national diet resulting from Regulation of the Minister of Labour and Social Policy of 29 January 2013 r. the duties to an employee of a state or local government entity under public sector business which is currently 30 zł. In other respects, in accordance with Article. 77(5) by. 5 Code provisions of the Regulation were to be only a secondary importance, ie. come into play, the parties do not regulate this issue differently.
Unfortunately for carriers, contrary to provisions of the Labour Code bright and clear intentions of the legislator expressed in the bill even if the Supreme Court Resolution of 12.06.2014 r. said, that the rates in respect of lump sum for accommodation provided for in the contract of employment, remuneration regulations or collective agreement may not be lower than the rates provided for in Regulation. This resolution, Although, no power principle of legal and does not bind either the ordinary courts, or the Supreme Court in other cases, but it can be assumed, it will have an impact on at least some courts. For this reason, a number of carriers currently pays the minimum drivers diet and a full lump sum resulting from Regulation.
For travel to Germany for night lump sum in accordance with paragraph. 16 paragraph. 2 in conjunction. with point 72 Annex to the Regulation is 37,5 EUR. If we add to this diet in the amount of 7,13 EUR (by the same rate as the base salary), Polish driver claim a business trip to Germany will be at least 44,63 EUR (if you take a proper view of the Supreme Court, that the fee can not be lower than the rates of Regulation, so personally I do not agree).
If this amount is subtracted 21,52 EUR minimum amount for meals and accommodation resulting from the German rules, get 23,11 EUR, which in the light of the position of the German authorities can be counted on the minimum wage. In terms of hours, it will be further 2,93 Per hour.
It is therefore necessary to adopt, that the Polish driver's salary from the point of view of the German Law on the minimum wage is at least 5,41 EUR gross per hour. This means that, that to meet the requirements of the Act needs to be increased only 3,09 EUR gross per hour or, in extreme cases, more than 500 Per month.
But maybe 8,06 EUR gross per hour?
The issue of compensation of employees to work in another country is governed Directive 96/71 / EC of the European Parliament and of the Council of 16.12.1996 r. concerning the posting of workers in the provision of services. The provisions of Article. 3 paragraph. 1 lit. c Directive clearly show, that the employee posted to work in another country should receive a minimum rate of pay applicable to the country, which has been delegated. From the standpoint of considerations being made is essential, however, primarily art. 3 paragraph. 7 Regulation constitutes, that:
Allowances specific to the posting shall be considered as part of the minimum wage, unless they are paid in reimbursement of expenses actually incurred as a result of the posting, such as travel costs, board and lodging.
EU Court of Justice dealt with the issue of three times the minimum wage paid to workers posted and resolved, that the components of remuneration may be included in the wage. What is interesting – in the context of current concerns related to MiLoGiem – in two out of three cases of judgments of the Court concerned the German legislation.
In the first judgment of 14.04.2005 r. Commission v Germany Ref. C-341/02, the Court, for the most part upheld the action of the Commission to the German regulations and stated, that while the salary supplements do not affect the relationship between work and reward (tj. not impose any additional requirements in order to obtain additional compensation only belong to the very fact of their work under the normal rules), should be included in the minimum wage.
In a similar position, the Court held in judgment of 07.11.2013 r. on Isbir ref. C-522/12, Recognizing again, that the additives, that do not modify the relationship between the provision and the provision of employer employee, shall be credited to the minimum wage.
Both of these judgments relates to remuneration additives, which were not related to the fact the worker's posting. Only the latest judgment 12.02.2015 r. on Elektrobudowa SA ref. C-396/13 sheds more light on the interpretation of Articles. 3 paragraph. 7 Directive. In this case, the Court dealt with the remuneration paid to employees Elektrobudowa Polish executing the contract in Finland. The Court in its judgment emphasized, that “to define the constituent elements of the concept of the minimum wage, allowing the application of the Directive, rests on the law of the Member State of posting, However, only in the, in which this definition, resulting from the relevant national laws or collective agreements or interpretation transmitted to them by national courts, does not create an obstacle to the free movement of services between Member States”.
The Court finally concluded, that:
– fixed allowance granted to employees under the delegation shall be credited to the minimum wage
– compensation for the time it takes to get to work also count towards the minimum wage
– cover the costs of accommodation by the employer of workers are not included in the minimum wage
– supplement in the form of vouchers for meals shall not be counted towards the minimum wage
– Holiday allowance shall be credited to the minimum wage.
I ask in this connection, that the consultation of Polish version of the judgment Use extreme caution, thesis because it is given incorrectly translated. What's more is a cardinal error, since the operative part of the Polish version of the judgment is a statement, that the costs of these staff accommodation be considered as part of their minimum wage, while from reading the grounds of the judgment as well as the version German, English or French it is evident, that these costs is should not be fall to the minimum wage.
In my view, the wording of the judgment may be an argument for the defense of the thesis, that the whole diet and a lump sum paid to the Polish driver should be counted towards the minimum wage and should not be deducted from their German spending limits for board and lodging.
First, in the situation, Polish practice when these measures shall not reimburse the costs actually incurred by the driver, in accordance with Article. 3 paragraph. 7 Directive, they should be included in the minimum wage.
After the second adjustment, the idea being disbursed by way of diet and lump sums should be reduced to a minimum for food and accommodation, would be contrary to the principle of free movement of services, because it would put in a better position German actors in relation to their foreign competitors. While the payment of receivables from business travel in Poland – in the light of the interpretation of the Supreme Court – Compulsory, whereas in Germany diet and a lump sum is paid only if, so that the parties can agree. This means that, German carriers that can not pay its employees no claims for the costs of food and accommodation, and in the light of the position of the German, Polish authorities carriers should make such payments in the total amount 452 EUR.
Assuming, Polish carrier that can include the whole diet and a lump sum payment of the minimum wage, driver's hourly rate would be 8,06 EUR gross (2,48 basic salary + 5,58 EUR receivables from a business trip). So it would be necessary only slight increases at the level of the driver's salary up to about. 70 EUR monthly.
Of course, the final interpretation of this issue for the Court of Justice of the EU, but I think, that these arguments can be useful in a dispute with the German authorities, against payment of the minimum wage.
Tips for legislators
Adjustment of art. 3 paragraph. 7 Directive 96/71 and related case law of the Court of Justice of the EU should acquire the legislator. Since the work is underway to change the regulation of receivables from business trips drivers, it would be, recently enacted legislation to take into account the above mentioned requirements, and enjoyed by drivers additives from a business trip can be included in the minimum wage.
P.S. I would like to express special thanks to the occasion for guy. Joanna Kucharska for correspondence with the German authorities and assistance in the analysis of German labor law
Very interesting text, particularly optimistic tip.
Interesting case, that the German authorities as quickly and neatly respond to inquiries, but they do not know how to consistently identify and translate the question MiLog for another several dozen days 😉 .
Yet the question of TS, I doubt it would ever dispute stood on our side fully. Perhaps this will be an integrative solution.
Hello,
I notice a lack of precision in the range of the lowest monthly amount for accommodation equal 223 EUR and on board 229 EUR. It should be noted, that the driver works 21 days, and these amounts (according to my GUESS) eligible for the full month of service. Thus, this amount would refer the number of days of work. Thus 452 EUR / 31 days = 14,58 rate per day. In my opinion, the use of the full amount is wrong because as in the case where the employee worked 1 day of the month in Germany 452/1 = 452 EUR . According to said analysis indicated he would receive a premium for something that is not done (not acquired the rights because they do not work a month).
@ BJ
Of course this is a matter of interpretation, but personally I think, that if you work on average 21 working days in the month month rate should be divided exactly by 21, because the cost of food and accommodation should be entitled to the employee in a days work. The division is at the same time, in my opinion that is permanent. if the employee worked only a few days in Germany, it must take into account the rate originally calculated for the days of work or over 20 euro, and then multiply by the number of days of work in Germany. We will see, however,, how they will go about it the German authorities.
Thank you for the quick reply. I wonder if any German law governs the calculation of such benefits. In Poland ZUS identified, that the amount of possible benefits are divided into the number of days of the month and multiply by the number of days when the employee is entitled or include. If this analogy, it would be really wychodziłoby wheel 15 Per day. Enough to raise the same diet for Germany to 45 EUR. Continuing in this way for a day's work in Germany otrzymałbym driver with a lump sum of about 70 EUR which expressed 8 hour working day would give the amount 8,75 Per hour. Because, przekroczylibyśmy not limit it, much of this does not come under the PIT and social security.
Very interesting entry. You have to wait for the effects of the calculations of the German authorities. Our calculation and the calculation German may vary significantly 🙂
Regulation of the Ministry of Labour of 29 January 2013 regarding…
annex – diet for a day trip abroad, tj. Germany is not 30 PLN(county) a 49€
@ She
It is true, ale art. 77(5) by. 4 Labour Code makes it clear, that the rate of foreign diet can be reduced to the level of the national diet collective agreement, conditions of remuneration or in the employment contract. So that is the minimum, due to a diet that you need to pay an employee.
I'm curious as to ( 5,58 EUR receivables from a business trip) Polish employers will react.
Very interesting topic treated.
So I understand, that “claim arising from a business trip”= 5.58 EUR in this situation, not be subject to the Social Security and income taxes?
@ AB
Right – it is still located in the categories of exempt and contributions.
Interesting article of:
http://prawo.rp.pl/artykul/758401,1186792-List-przewozowy–Who-will pay-by-przesylke.html
@ Robert
Thanks for the link, I do not understand why the authors missed it all the case law of the Supreme Court, which shows something completely different than say, ie. domestic transport that does not matter whether the consignment was entered for the carriage charges.
Hello . I have a question wrote Mr. :
The Court finally concluded, that:
– cover the costs of accommodation by the employer of workers are not included in the minimum wage(cover accommodation = lump sum per night?)
If we do not include why below you write , that : “In my view, the wording of the judgment may be an argument for the defense of the thesis, that the whole diet and a lump sum paid to the Polish driver should be counted towards the minimum wage” .
Whether or not you can include?
And the second question , or by applying to the staff issue “secondment” , whether in this case, we should not pay the employee benefits in the country,which was seconded?
Recent protests against the minimum wage carriers are very interesting. In these trucks that blocked the road the driver sat, who protested against… wage increases of their own dream of every capitalist 😉.
The truth is, that the only competitive advantage Polish carriers are low rates. They are able to offer them, because little pay their drivers, and the drivers sleeping in the cabins after 3-4 weeks of non-stop. Such conditions do not want to agree a driver from Germany and the Netherlands. That is the whole secret of the success of Polish carriers.
I have a lot of doubt, whether such “successful” Polish carriers, achieved at the expense of Polish drivers, should be discouraged. Companies should compete on quality, innovation, and not only low prices, that can offer only at the cost of heavy and low-paid jobs Poles.
@ Robert
Is it not enough to pay for a relative – earning drivers on hand around. 6 k. zł per month is basically a standard, and tend to be at the level of earnings and 8 k. and higher. In many professions such rates will not be replaced. Also Polemizowałbym, whether the Polish industry competes only wages drivers – generally indicated, the fleet and the organization of Polish transport is one of the most modern in Europe. As for the comparison with foreign drivers: firstly, their expenses are, however, at a different level than in Poland – even if the cost of housing, energy, etc.. – and secondly, contrary to appearances, they did so much earnings do not differ from the total of the amounts received by Polish drivers. For example, after the entry into force of MiLogu German companies have adjusted their rates to the Act, but they start getting rid of paying drivers diet – in Germany, Poland, unlike diet for employee business journey is not obligatory. So it comes to the situation, the German driver must receive 68 EUR 8 hours, a Polish driver should also get 68 EUR, and still to this diet and a lump sum per night (at least in that part of the, which the German authorities do not want counted against the minimum wage). Suddenly, it turns out, that the Polish driver is a higher cost for the employer.
That's why more and more really meet with Polish carriers plans to create branches in Germany, there to employ their drivers and pay them less than when they are employed in Poland.
“Also Polemizowałbym, whether the Polish industry competes only drivers wages - generally indicated, the fleet and the organization of Polish transport is one of the most modern in Europe.”
And this is a very interesting idea. I'm just afraid, that taken entirely from the ceiling. Polish transport companies wygryzły competition just low prices, and that you can not hide. You think, Polish carriers that have newer and better trucks than their French or German… Very brave and interesting thesis and supported 😉 How will look at the reports on the state of the Polish automotive industry, the average thickness exceeds the age of the car 10 years and is something like 15. This concerns mainly passenger cars, but I read, cars trucks that also in Poland do not belong to the youngest. By the Polish border in western Europe every year thousands of trucks entering, which simply foreign carriers and leasing companies to get rid of. Buy this any cheaper Polish companies. And where do you think these trucks after each ride? Back west.
I've talked with a lot of drivers and practice is clear – any cheaper. The ban on paid parking becoming. Riding around, not to pay for the bridge, highway or tunnel. Drivers massively get money under the table, and signed by something completely different. Saving for car washes. Jeżdżenie to Magnesia, on two tabs, circumvent control, so long as the driver no longer able to go and do more miles.
Unfortunately this is the reality. Convincing, that compete on quality of service, it is self-deception.
@ WR
Trybunał mówi o zwrocie rzeczywiście poniesionych kosztach zakwaterowania, a ryczałt za nocleg to nie jest zwrot rzeczywiście poniesionych kosztów – kierowca nigdy nie musi go rozliczać.
@ Robert
Oprócz tego co piszesz uwzględnij jeszcze:
– samochody ciężarowe w Polsce są tańsze niż w Niemczech, w umowach kupna przeważnie zakaz odsprzedaży.
– części, serwis, opony są tańsze w Polsce; piszę o autoryzowanych, nie druciarzach.
– paliwo na umowie flotowej z którymś z koncernów też tańsze będzie w kraju.
– akceptowalny poziom zysku. Polscy przedsiębiorcy mają mniejsze wymagania, “Niemiec” za psi grosz jeździć nie będzie. woli sprzedać sprzęt i jechać na wakacje.
My (piszę za siebie) nie jeździmy na magnesach, za tunele, mosty i autohofy nasi płacą DKV, kierowcy dostają to co podpiszą. Średni wiek aut na DE to ok 3 years. Starsze wycofujemy i jeżdżą dalej na kraju. Stosując interpretację jak wyżej dalej nam się to opłaca, a zarabia na nas jeszcze spedycja.
W związku z tym podpieranie się patologiami, które występują wszędzie, jest nie na miejscu. Nay. Większość porządnych i normalnych firm transportowych idzie do Niemiec, bo mają dość konkurowania na rodzimym rynku z przywoływanymi przez Ciebie “dziadtransami”, z którymi polskie służby zupełnie sobie nie radzą. Patologie się mnożą, można sypać jak z rękawa.
Potwierdzam też to o czym pisze Pan Paweł, gdy ta interpretacja “nie przejdzie” to zakładamy firmę w Niemczech. kierowca będzie tańszy, podatki zapłacimy (i kierowcy) Angeli.
Hello
I have a question.
Jak Pan wyliczył, that 5,58 EUR to jest stawka godzinowa należności z tytułu podróży służbowej?
Przecież 452 euro / 168 godzin pracy w miesiącu daje 2,69 euro?
I'm not saying, że jest źle, tylko nie wiem skąd się to Panu wzięło?
I greet
@ pietics
Everything is correct. To 452 Euro to kwota, którą odejmujemy od wypłacanych diet i ryczałtów. Wyniesie ok. 2,69 Per hour, czy ok 21,52 dziennie, as I wrote.
http://prawo.rp.pl/artykul/758423,1195558-Transport–niemiecka-placa-minimalna.html
Berliński sąd w pierwszym wyroku, który zapadł w sporze o niemiecką płacę minimalną, opowiedział się za wersją rządu. Uznał, że do niej można zaliczać tylko składniki za normalnie świadczoną pracę. Nie będzie to pensja za urlop czy premia za okres dłuższy niż miesiąc.
Kwestią czasu było, aby płaca minimalna w Niemczech trafiła na wokandę niemieckich sądów. Za naszą zachodnią granicą zapadło już pierwsze orzeczenie w tej sprawie – wyrok Arbeitsgericht w Berlinie z 4 mark 2015 r. (54 Ca 14420/14; niepubl). Choć jest nieprawomocny (termin na wniesienie apelacji upływa z końcem kwietnia 2015 r.), to jest kluczowy również dla polskich pracodawców ze względu na ich obecność w Niemczech.
Cool article 🙂
Ja mam pytanie odnośnie zdania: “To 452 Euro to kwota, którą odejmujemy od wypłacanych diet i ryczałtów”. Czy chodzi tutaj o diety i ryczałty należne na terenie Niemiec czy ogólnie wszystkie diety i ryczałty jakie pracownik otrzymał w danym miesiącu, z wszystkich podróży służbowych?
Valuable info 🙂
@ Robert
Tyle że z tego wyroku nie wynika, że nie można do płacy minimalnej zaliczać dodatków za podróż służbową, więc ta kwestia wciąż pozostaje otwarta.
@ wlodka
Trzeba to moim zdaniem przeliczyć w proporcji na każdy dzień pracy w miesiącu czyli ok. 20 EUR dziennie. Taką kwotę należałoby odliczyć za każdy dzień pracy w Niemczech.
Przydatne informacje ! Thank you ;]
Panie Pawle proszę o radę.
Mój ojciec podpisał porozumienie zmieniające.
I jest następujący zapis.
Remuneration 1750 brutto
-zasadnicza 1385 brutto
-wynagrodzenie za dyżur 300 brutto
-dodatek w porze nocnej 65 brutto
więc wychodzi te 1750 brutto jak nic, ale co się okazało że wypłaty dostał mniej o 100 zł. Temat jest bardzo sporny ale pytanie do pana czy w świetle prawa można poszczególne składniki wliczyć w podsawę zasadniczą?
Pozdrawiam i dziękuję za odpowiedz.
Hello Sir Paul, jestem fanką Pańskiego bloga i mam ogromną prośbę o ocenę mojego sposobu wyliczenia płacy minimalnej dla mojego kierowcy.
I. Wynagrodzenie otrzymane za dany miesiąc
1. Płaca zasadnicza brutto: 1978,00 zł / 168 (liczba godzin pracy w miesiącu) = 11,77 zł na godzinę
2. Diety + ryczałty za nocleg w danym miesiącu: np. 6 604,17 zł / 168 = 39,31 zł na godzinę (wszystko wypłacam w maksymalnej kwocie zgodnie z Rozporz.)
3. Ilość godzin pracy w miesiącu na terenie Niemiec: np. 63 hours
4. Ilość dni pobytu na terenie Niemiec: np. 12 days (do obliczenia ubezpieczenia SvEV)
Ubezpieczenie za 12 days * 15,1 Euro (452 Euro / 30 days) = 181,20 Euro
II.
Kurs Euro do przeliczenia na II kwartał: 4,27833 PLN
III. Sprawdzenie stawki godzinowej
11,77 zł = 2,75 Euro
39,31 zł = 9,19 Euro
Suma: 11,94 Euro * 63 godziny = 752,22 Euro – 181,20 (ubezp.) = 571,02 Euro
Wymagana kwota: 63 h * 8,5 Euro = 535,50 Euro
Z powyższego wyliczenia wynika, że pieniądze, które mój kierowca faktycznie otrzymał za dany miesiąc wystarczą, aby spełnić warunek 8,5 Euro. Czy mam rację? I think, że mój sposób wyliczenia jest dość bezpieczny. Będę bardzo wdzięczna za komentarz, który może pomóc nie tylko mnie.
I cordially greet 🙂
@ Alka
Zgodnie z przepisami można poszczególne składniki zaliczać do płacy minimalnej z wyjątkiem nadgodzin. Nie wiem z czego wynikała pomniejszona wypłata.
@ Anne
It seems, że nie powinno się liczyć diety i ryczałtu całościowo za cały miesiąc, ale powinno się uwzględniać tylko te diety i ryczałty, które są wypłacane za dni spędzone w Niemczech. Dodatkowo nie jestem przekonany czy te 452 EUR kosztów zakwaterowania i wyżywienia pracownika w Niemczech powinno być dzielone na 30 days, a nie na 21 working days in a month. Poza tym wydaje się, że wszystko się zgadza.
Bardzo dziękuję za odpowiedź. Zastosowałam Pana uwagi i wyszło lepiej niż wcześniej. Mam jednak jeszcze jedno pytanie. Część podmiotów rozliczających w kwestii odejmowania od wynagrodzenia ubezpieczenia społecznego według SvEV (full name in German is deadly 😉 ) bierze pod uwagę tylko stawkę dotyczącą wyżywienia, a nie bierze pod uwagę kwoty za zakwaterowanie. Nie potrafię znaleźć polskiego tłumaczenia aktu prawnego, z którego to wynika niestety. Praktykę tłumaczą, że jeżeli kierowca śpi w kabinie samochodu, to nie ponosi żadnych kosztów noclegowych. Otrzymuje jednak ryczałt za nocleg zgodny z Rozporządzeniem. Jak Pan sądzi, czy możemy się z takim rozumowaniem zgodzić i nie odejmować kwoty za zakwaterowanie? Regards 🙂
@ Anne
Moim zdaniem również dietę trudno uznać za zwrot kosztów rzeczywiście poniesionych przez kierowcę, gdyż wcale nie w każdym wypadku służy ona na pokrycie kosztów wyżywienia w podróży. Swoją drogą podstaw prawnych do odejmowania kwoty za wyżywienie wg niemieckich przepisów w MiLoGu nie ma.
Witam serdecznie mam pytanie jak wyliczyc kurs euro na II kwartał ?
mam pytanie do @Ani skad wzięłaś dane lub jak przeliczyłaś ten kurs euro na II kwart bo szukam i nie moge znaleźć,
@Ciekawa – I, że kurs zarówno kwartalny jak i roczny czy też miesięczny można znaleźć na stronach NBP. W księgowości też korzysta się z ich danych.
Hello.
Szukam pomocy w sporządzeniu właściwej umowy dla kierowcy , płaca podstawowa, ryczałt za nocleg + dieta -co powinna zawierac umowa aby pod kazdym względem była jasna , jak to powinno byc sporządzone aby kierowaca który jedzie za granice łapał sie w stawce 8,5 Euro. Bardzo prosze o pomoc – mamy ksiegowsc jako biuro rachunkowe a sami nie jestemy w stanie tego ugryźc, biuro rozliczy co im damy nie są skorzy do pomocy w tej kwesti chyba brak wiedzy. Bardzo prosze o pomoc. Kierowca na Kraj i na DE , Pozdrawiam i czekam na odp.
hello
interesuje mnie to samo co Agnieszkę?
proszę bardzo o odpowiedź
pozdrawiam Zofia
@ Agnes
Nie da się w jednym komentarzu opisać, co powinno być w umowie dla kierowcy. Powinna być ona raczej rozbudowana i uwzględniać szereg obowiązków kierowcy. Kwestia składników wynagrodzenia i sposobu ich zaliczania na MiLoG powinna być w takiej umowie jednoznaczni opisana.
In accordance with § 2 Soar ( niemieckie rozporządzenie składkowe) wartość ryczałtu dostarczanego, jako korzyści w naturze wynosi 229 euro miesięcznie za wyżywienie a wartość zakwaterowania, jako świadczenie w naturze ustalona jest na 223 euro miesięcznie, dla niepełnego miesiąca za każdy dzień przypada 1/30 wskazanych świadczeń.
Link do rozporządzenia:
http://www.gesetze-im-internet.de/svev/__2.html
wysokość wynagrodzenia należnego za pracę w Niemczech przeliczamy na złotówki zgodnie z kursem Komisji Administracyjnej Wspólnot Europejskich ds. Zabezpieczenia Społecznego Pracowników Migrujących, który jest ustalany raz na kwartał,
Kurs Euro:
I kwartał -okres odniesienia październik 2014, okres zastosowania: styczeń, luty, marzec 2015
-4,20664 zł
II kwartał- okres odniesienia styczeń 2015, okres zastosowania: kwiecień, maj, czerwiec 2015
-4,27833 zł
III kwartał- okres odniesienia kwiecień 2015, okres zastosowania: lipiec, sierpień, September 2015
-4,27833 zł
poprawka:
III kwartał- okres odniesienia kwiecień 2015, okres zastosowania: lipiec, sierpień, September 2015
-4,01801 zł
Welcome whether diet and lump sums in Germany on an agreement the German must be paid basic salary and eateth
@ Martin
To get the level provided for in Milogu in practice you have to pay and allowances and lump sums in addition to the basic salary, but diet may be in a small amount of.
what you write us drivers do not want more money we mean to get your pay social insurance on the amount of who earns what the earn 5000 I will have to retire 1200 £ ZUS paid because of 1800zł
Skoro 70 the euro is to be assigned to the minimum wage ,Polish employer must accompany the sum of the premium tax and ZUS, increase the basic wage worker what Sticking with the record that supplements are not taxed in Poland ? .
@ scd
Przepisy dopuszczają, by na płacę minimalną zaliczano również te składniki, które nie są wynagrodzeniem i od których nie płaci się składek i zaliczek na podatek dochodowy.
Sir Paul, great post! I wanted to congratulate the diligent perseverance write-offs on all posted comments!
Witam Pana,
I do not hide ,that I was very interested in your opinion on the blog.
Deals with the delegation to Germany, but not in the industry przewoźniczej.Czy those provisions of the minimum rate can be applied to other industries?
Could I ask the Lord to provide the legal basis for that
rules allow, by na płacę minimalną zaliczano również te składniki, which are not remunerated and who do not pay premiums and income tax advances-this applies only to Germany?
Regards
Anita
@ Maciej Bogacz
Thank you very much 🙂
@ Anita
German customs authorities are of the opinion, that as long as the employee is provided their accommodation – Also in the vehicle – flat rate per night shall be credited in full towards the MiLoG. In turn, the amount of dietary subtract the minimum cost of food in Germany (goes around. 7,67 EUR dziennie), and the rest also belong to MiLoG.
Wszystko Fajnie wszyscy się zastanawiają co z firmami i pracownikami w Polsce oddelegowanymi czy też w tranzycie / kabotażu t ale nikt nie zauważa problemu w Niemczech. Tutaj tak samo nie są respektowane płace minimalne tak jest między innymi w moim przypadku. Pracuję wraz z żoną w podwójnej obsadzie za wrzesień 2016 około 300 godzin pracy 1700 euro z dietami na rękę. Może mi ktoś doradzi co zrobić jak postąpić. Umowa o prace 1800 brutto system pracy 4 tygodnie w trasie 1 tydzień w domu za ten tydzień odciągane z podstawy. Jeśli ktoś mógłby mi doradzić proszę o kontakt e-mail: robus.driver@gmail.com tel:+48793071298
Hello Sir Paul, please let me know : how to look settlement of the delegation if part of the amount for diet and lump-sum payments for accommodation are taken to calculate MILOG.
Regards.
@ Grażyna Gądziak
Rozliczanie MiLogu w żaden sposób nie wpływa na rozliczanie delegacji w Polsce.
@ Industry
“Potwierdzam też to o czym pisze Pan Paweł, gdy ta interpretacja „nie przejdzie” to zakładamy firmę w Niemczech. kierowca będzie tańszy, podatki zapłacimy (i kierowcy) Angeli”
Zakładajcie, zakładajcie… a jak już założycie to zapłacicie Angeli dużo więcej niż Morawieckiemu. Kierowcy czekają na e chwile z utęsknieniem, bo od ich całego wynagrodzenia zostanie opłacone ( jak Bóg przykazał) ubezpieczenie społeczne, co będzie miało ogromny wpływ na ich emeryturę. Ponadto kierowca w Niemczech nie ma problemu ze zdolnością kredytową nie tak jak w Polsce, która nie dba o interesy ludzi pracy.
Panie Pawle zastanawia mnie podejście Niemców do zaliczania diet do płacy. Moim zdaniem skoro od diety pracodawcy nie odprowadzają składek na ubezpieczenie społeczne, to jakim prawem diety maja być traktowane jako wynagrodzenie. Brawo biję Francji, która nie daje się wpuszczać w maliny. Dieta to nie wynagrodzenie!
Diety w Polsce zostały wymyślone przez organizatorów procederu zwanego transportem ( i innych eksporterów usług) w celu omijania składek ZUS i najwyższa pora skończyć z tą fikcją.
@ Prawdomówca
Kwestia systemu ubezpieczeń społecznych to kwestia indywidualna każdego kraju, więc to nie determinuje oceny charakteru wypłacanej należności. Niemcy po prostu uznali, że w polskich realiach wypłacana dieta i ryczałt wcale nie służą pokryciu kosztów, a stanowią de facto wynagrodzenie. Zgadzam się z tym, że tak nie powinien być skonstruowany system i wydaje się, że zmiany proponowane obecnie przez rząd idą w dobrym kierunku.