2.

Annex 2 is amended as follows: (a) In section ‘R. NETHERLANDS’, point 5 is replaced by the following: ‘5. Family benefits: The General Child Benefit Act (Algemene Kinderbijslagwet): (a) where the person entitled to benefits resides in the Netherlands: The local office of the Social Insurance Institution (Districtskantoor van de Sociale Verzekeringsbank) in whose district he resides; (b) where the person entitled to benefits resides outside the Netherlands, but his employer resides or is established in the Netherlands: The local office of the Social Insurance Institution (Districtskantoor van de Sociale Verzekeringsbank) in whose district the employer resides or is established; (c) other cases: Sociale Verzekeringsbank, Postbus 1100, 1180 BH Amstelveen. The Childcare Act (Wet Kinderopvang): The Tax Office/Benefits Service (Belastingsdienst/Toeslagen).’ (b) Section ‘T. POLAND’ is amended as follows: (i) Points 2(a), (b), (c) and (d) are replaced by the following: ‘(a) for persons who have been recently employed or self-employed, excluding self-employed farmers, and for professional soldiers and officers who have completed periods of service other than mentioned in sub points (c)(i), (c)(ii), (d)(i), (d)(ii), (e)(i) and (e)(ii): 1. Zakład Ubezpieczeń Społecznych (Social Insurance Institution — ZUS) — Branch Office in Łódź — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of Spain, Portugal, Italy, Greece, Cyprus or Malta; (b) Polish and foreign periods of insurance, including periods completed lately in Spain, Portugal, Italy, Greece, Cyprus or Malta; 2. Zakład Ubezpieczeń Społecznych (Social Insurance Institution — ZUS) — Branch Office in Nowy Sącz — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of Austria, the Czech Republic, Hungary, Slovakia, Slovenia or Switzerland; (b) Polish and foreign periods of insurance, including periods completed lately in Austria, the Czech Republic, Hungary, Slovakia, Slovenia or Switzerland; 3. Zakład Ubezpieczeń Społecznych (Social Insurance Institution — ZUS) — Branch Office in Opole — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of Germany; (b) Polish and foreign periods of insurance, including periods completed lately in Germany; 4. Zakład Ubezpieczeń Społecznych (Social Insurance Institution — ZUS) — Branch Office in Szczecin — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of Denmark, Finland, Sweden, Lithuania, Latvia or Estonia; (b) Polish and foreign periods of insurance, including periods completed lately in Denmark, Finland, Sweden, Lithuania, Latvia or Estonia; 5. Zakład Ubezpieczeń Społecznych (Social Insurance Institution — ZUS) — I Oddział w Warszawie — Centralne Biuro Obsługi Umów Międzynarodowych (I Branch in Warsaw — Central Bureau for International Agreements) — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of Belgium, Bulgaria, France, Ireland, Luxembourg, the Netherlands, Romania or the United Kingdom; (b) Polish and foreign periods of insurance, including periods completed lately in Belgium, Bulgaria, France, Ireland, Luxembourg, the Netherlands, Romania or the United Kingdom; (b) for persons who have been recently self employed farmers and who have not completed periods of service mentioned in sub points (c)(i), (c)(ii), (d)(i), (d)(ii), (e)(i), (e)(ii): 1. Kasa Rolniczego Ubezpieczenia Społecznego (Agricultural Social Insurance Fund — KRUS) — Regional Branch in Warsaw — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of: Austria, Denmark, Finland or Sweden; (b) Polish and foreign periods of insurance, including periods completed lately in: Austria, Denmark, Finland or Sweden; 2. Kasa Rolniczego Ubezpieczenia Społecznego (Agricultural Social Insurance Fund — KRUS) — Regional Branch in Tomaszów Mazowiecki — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of: Spain, Italy or Portugal; (b) Polish and foreign periods of insurance, including periods completed lately in: Spain, Italy or Portugal; 3. Kasa Rolniczego Ubezpieczenia Społecznego (Agricultural Social Insurance Fund — KRUS) — Regional Branch in Częstochowa — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of: France, Belgium, Luxembourg, the Netherlands or Switzerland; (b) Polish and foreign periods of insurance, including periods completed lately in: France, Belgium, Luxembourg, the Netherlands or Switzerland; 4. Kasa Rolniczego Ubezpieczenia Społecznego (Agricultural Social Insurance Fund — KRUS) — Regional Branch in Nowy Sącz — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of: the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Slovenia, Slovakia, Bulgaria or Romania; (b) Polish and foreign periods of insurance, including periods completed lately in: the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Slovenia, Slovakia, Bulgaria or Romania; 5. Kasa Rolniczego Ubezpieczenia Społecznego (Agricultural Social Insurance Fund — KRUS) — Regional Branch in Poznań — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of: the United Kingdom, Ireland, Greece, Malta or Cyprus; (b) Polish and foreign periods of insurance, including periods completed lately in: the United Kingdom, Ireland, Greece, Malta or Cyprus; 6. Kasa Rolniczego Ubezpieczenia Społecznego (Agricultural Social Insurance Fund — KRUS) — Regional Branch in Ostrów Wielkopolski — for persons who have completed: (a) exclusively Polish periods of insurance, residing in the territory of Germany; (b) Polish and foreign periods of insurance, including periods completed lately in Germany; (c) for professional soldiers, Military Counter-espionage Service officers and Military Intelligence Service officers: (i) in the case of invalidity pension, if the last period has been the period of military service, in the capacity of Military Counter-espionage Service officers and Military Intelligence Service officers; (ii) in the case of old-age pension, if the period of service, mentioned in sub points (c) to (e), amounts in total to at least: 10 years for dismissed from service before 1 January 1983, or 15 years for dismissed from service after 31 December 1982; (iii) in the case of pension for survivor, if the condition of subpoint (c)(i) or (c)(ii) is satisfied: Wojskowe Biuro Emerytalne w Warszawie (Military Pension Office in Warsaw); (d) for Police officers, State Protection Office officers, Internal Security Agency officers, Foreign Intelligence Agency officers (public security services), Central Anticorruption Bureau officers, Border Guard officers, Government Security Bureau officers and National Fire Brigades officers: (i) in the case of invalidity pension, if the last period has been the period of service in one of the listed formations; (ii) in the case of old-age pension, if the period of service, mentioned in sub points (c) to (e), amounts in total to at least: 10 years for dismissed from service before 1 April 1983, or 15 years for dismissed from service after 31 March 1983; (iii) in the case of pension for survivor, if the condition of subpoint (d)(i) or (d)(ii) is satisfied: Zakład Emerytalno-Rentowy Ministerstwa Spraw Wewnętrznych i Administracji w Warszawie (Pension Office of the Ministry of Internal Affairs and Administration in Warsaw);’ (ii) Point 3(b)(ii) is replaced by the following: ‘(ii) disability or death of main wage earner: — for persons who were employed or self-employed (excluding self employed farmers) at the time when the risk materialised and for persons who were unemployed graduates referred for training or internship when the risk materialised: the units of the Social Insurance Institution (Zakład Ubezpieczeń Społecznych) listed in point 2, subpoint (a), — for persons who were self-employed farmers at the time when the risk materialised: the units of the Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Społecznego) listed in point 2, subpoint (b), — for professional soldiers and officers listed in point 2 subpoint (c), if the risk materialises during a period of military service or service in one of the formations mentioned in point 2 subpoint (c): Wojskowe Biuro Emerytalne w Warszawie (Military Pension Office in Warsaw), — for officers, mentioned in point 2, subpoint (d), if the risk materialises during a period of service in one of the formations listed in point 2, subpoint (d): Zakład Emerytalno-Rentowy Ministerstwa Spraw Wewnętrznych i Administracji w Warszawie (Pension Office of the Ministry of Internal Affairs and Administration in Warsaw), — for Prison Guard officers, if the risk materialises during a period of such service: Biuro Emerytalne Służby Więziennej w Warszawie (Pension Office of the Prison Service in Warsaw), — for judges and prosecutors: specialised entities of the Ministry of Justice.’ (iii) Point 4(g) is replaced by the following: ‘(g) for pensioners: — who are entitled to benefits from the social insurance system for employed and self-employed, excluding self-employed farmers: units of the Social Insurance Institution (Zakład Ubezpieczeń Społecznych) listed in point 2, subpoint (a), — who are entitled to benefits from the social insurance system for farmers: units of the Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Społecznego) listed in point 2, subpoint (b), — who are entitled to benefits from the pension protection system for professional soldiers or from pension provision system for officers mentioned in point 2 subpoint (c): Wojskowe Biuro Emerytalne w Warszawie (Military Pension Office in Warsaw), — who are entitled to benefits from the pension protection system for officers, mentioned in point 2, subpoint (d): Zakład Emerytalno-Rentowy Ministerstwa Spraw Wewnętrznych i Administracji w Warszawie (Pension Office of the Ministry of Internal Affairs and Administration in Warsaw), — who are entitled to benefits from the pension protection system for Prison Guard officers: Biuro Emerytalne Służby Więziennej w Warszawie (Pension Office of the Prison Service in Warsaw), — who are former judges and prosecutors: specialised entities of the Ministry of Justice.’