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Document Content:
Druk nr 921
Warszawa, 26 czerwca 2008 r. SEJM RZECZYPOSPOLITEJ POLSKIEJ VI kadencja Komisja Nadzwyczajna "Przyjazne Państwo" do spraw związanych z ograniczaniem biurokracji NPP-020-45-2008 Pan Bronisław Komorowski Marszałek Sejmu Rzeczypospolitej Polskiej
o zmianie ustawy o ubezpieczeń społecznych.
Do reprezentowania stanowiska Komisji w pracach nad projektem ustawy została upoważniona poseł Hanna Zdanowska.
Przewodniczący Komisji (-) Janusz Palikot
Art. 1. W ustawie z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych (Dz.U. z 2007 r. Nr 11, poz. 74, z późn. zm. 1)) wprowadza się następujące zmiany: 1) w art. 41 ust. 8 otrzymuje brzmienie: „8. Informacje zawarte w raportach, o których mowa w ust. 1-6, płatnik składek przekazuje ubezpieczonemu na piśmie lub za zgodą ubezpieczonego w formie elektronicznej w celu ich weryfikacji.”; 2) w art. 47a ust. 2a otrzymuje brzmienie: „2a. Dokumenty elektroniczne, o których mowa w ust. 1 oraz w art. 41 ust. 8, opatruje się bezpiecznym podpisem elektronicznym weryfikowanym przy pomocy ważnego kwalifikowanego certyfikatu w rozumieniu ustawy z dnia 18 września 2001 r. o podpisie elektronicznym (Dz.U. Nr 130, poz. 1450, z późn. zm. 2)) osoby odpowiedzialnej za przekazanie tych dokumentów.”. Art. 2. Ustawa wchodzi w życie z dniem 1 stycznia 2009 r.
Zmiany tekstu jednolitego wymienionej ustawy zostały ogłoszone w Dz. U. z 2007 r. Nr 17, poz. 95, Nr 21, poz. 125, Nr 112, poz. 769, Nr 115, poz. 791, 792 i 793 i Nr 176, poz. 1243. 2) Zmiany wymienionej ustawy zostały ogłoszone w Dz. U. z 2002 r. Nr 153, poz. 1271, z 2003 r. Nr 124, poz. 1152 i Nr 217, poz. 2125, z 2004 r. Nr 96, poz. 959, z 2005 r. Nr 64, poz. 565 oraz z 2006 r. Nr 145, poz. 1050.
UZASADNIENIE 1. Wyjaśnienie celu ustawy.
Proponowane zmiany mają na celu uproszczenie zasad przekazywania ubezpieczonemu informacji dotyczących, m. in. zestawienia należnych składek na ubezpieczenia społeczne w podziale na ubezpieczenie: emerytalne, rentowe, chorobowe i wypadkowe. 2. Stan obecny. Przepis art. 41 ust. 8 ustawy o systemie ubezpieczeń społecznych zobowiązuje płatnika składek do co miesięcznego przekazywania ubezpieczonemu informacji dotyczących m. in.: płatnika składek, numeru identyfikacyjnego ubezpieczonego, zestawienia należnych składek na ubezpieczenia społeczne w podziale na ubezpieczenie: emerytalne, rentowe, chorobowe i wypadkowe, podstawy wymiaru i kwoty składki na ubezpieczenie zdrowotne, z uwzględnieniem podziału na podmioty, które finansują składki. W świetle powołanego przepisu informacje te muszą być przekazywane w formie pisemnej. Jedynie członkowie służby zagranicznej mogą otrzymywać stosowne informacje drogą elektroniczną. Proponowana zmiana ma na celu rozszerzenie katalogu podmiotowego osób uprawnionych do otrzymywania informacji wynikających z art. 41 ust. 1-6 w formie elektronicznej, a w konsekwencji uproszczenie zasad przekazywania tych informacji. 3. Różnice między dotychczasowym a przewidywanym stanem prawnym. Zmiana wprowadzi możliwość wyboru sposobu przekazywania informacji, o których mowa w art. 41 ust. 1-6 powołanej ustawy. Dzięki proponowanej nowelizacji przepisu art. 41 ust. 8 płatnik składek będzie miał możliwość przekazywania ubezpieczonym informacji w formie pisemnej lub - za zgodą ubezpieczonego - w formie elektronicznej. 4. Oczekiwane skutki społeczne, gospodarcze, finansowe i prawne. w życie proponowanej zmiany usprawni działanie jednostek Wprowadzenie
odpowiedzialnych w firmie za przekazywanie stosownych dokumentów ubezpieczonym oraz ograniczy kosztowną dystrybucję tych dokumentów (czas pracownika niezbędny do przekazania właściwego druku właściwej osobie, kodowanie dokumentów, koszty druku). Ma to istotne znaczenie przede wszystkim dla dużych firm, gdzie konieczność co miesięcznego wygenerowania określonej liczby dokumentów przekłada się na znaczące koszty. 5. Ocena zgodności z prawem Unii Europejskiej Przedmiot projektu ustawy nie jest objęty prawem Unii Europejskiej.
Warszawa, 10 lipca 2008 r. BAS-WAEM-1872/08
Opinia prawna w sprawie zgodności z prawem Unii Europejskiej komisyjnego projektu ustawy o zmianie ustawy o systemie ubezpieczeń społecznych (przedstawiciel wnioskodawców: poseł Hanna Zdanowska)
1. Przedmiot projektu ustawy Przedstawiony projekt ustawy przewiduje zmianę art. 41 ust. 8 i art. 47a ust. 2a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych (Dz. U. z 2007 r. Nr 11, poz. 74, ze zmianami). Artykuł 41 ust. 8 ustawy zobowiązuje płatnika składek do przekazywania ubezpieczonemu na piśmie informacji zawartych w imiennych raportach miesięcznych (imiennych raportach miesięcznych korygujących) w celu ich weryfikacji. W przypadku członków służby zagranicznej informacje te płatnik może przekazywać za zgodą ubezpieczonego także w formie elektronicznej. Proponowana zmiana zakłada przyznanie także pozostałej kategorii ubezpieczonych uprawnienia do otrzymywania w formie elektronicznej informacji zawartych w imiennych raportach miesięcznych (art. 1 pkt 1 projektu). Ponadto dokumenty elektroniczne – określone w nowym art. 41 ust. 8 ustawy – mają być opatrywane bezpiecznym podpisem elektronicznym weryfikowanym przy pomocy ważnego kwalifikowanego certyfikatu, w rozumieniu ustawy z dnia 18 września 2001 r. o podpisie elektronicznym (Dz. U. Nr 130, poz. 1450, ze zmianami), osoby odpowiedzialnej za przekazanie tych dokumentów (art. 1 pkt 2 projektu dotyczący zmiany art. 47a ust. 2a ustawy). Proponowana ustawa ma wejść w życie z dniem 1 stycznia 2009 r.
2 2. Stan prawa Unii Europejskiej w materii objętej projektem ustawy Ze względu na przedmiot projektu ustawy należy wskazać dyrektywę Parlamentu Europejskiego i Rady 1999/93/WE z dnia 13 grudnia 1999 r. w sprawie wspólnotowych ram w zakresie podpisów elektronicznych (Dz. Urz. WE L 13 z 19.1.2000 r., str. 12 oraz Dz. Urz. UE Polskie wydanie specjalne rozdz. 13, t. 24, str. 239). Zgodnie z art. 1 akapit pierwszy dyrektywy jej celem jest ułatwienie stosowania podpisów elektronicznych oraz przyczynienie się do ich uznania prawnego; ustanawia ona ramy prawne odnoszące się do podpisów elektronicznych i niektórych usług certyfikacyjnych, w celu zapewnienia właściwego funkcjonowania rynku wewnętrznego. 3. Analiza przepisów projektu pod kątem ustalonego stanu prawa Unii Europejskiej Projekt przewiduje obowiązek opatrywania dokumentów elektronicznych – obejmujących informacje zawarte w imiennych raportach miesięcznych – bezpiecznym podpisem elektronicznym weryfikowanym przy pomocy ważnego kwalifikowanego certyfikatu, w rozumieniu ustawy o podpisie elektronicznym, osoby odpowiedzialnej za przekazanie tych dokumentów. Projekt ten określa więc tryb postępowania z dokumentami określonymi w obowiązujących przepisach prawa. Zgodnie z art. 1 akapit drugi dyrektywy 1999/93/WE dyrektywa ta nie obejmuje aspektów związanych z zawieraniem i ważnością umów lub innych zobowiązań prawnych, dla których wymagana jest określona forma przewidziana przez prawo krajowe lub wspólnotowe, i nie narusza zasad i ograniczeń odnoszących się do stosowania dokumentów określonych w prawie krajowym lub wspólnotowym. Z przepisu dyrektywy wynika więc, że przewidziany w projekcie tryb postępowania z dokumentami nie jest objęty jej zakresem. 4. Konkluzja Przedmiot projektu ustawy o zmianie ustawy o systemie ubezpieczeń społecznych nie jest objęty prawem Unii Europejskiej. Sporządził: Akceptował: Zespół Prawa Europejskiego Dyrektor Biura Analiz Sejmowych
Deskryptory Bazy REX: informatyzacja, projekt ustawy, ubezpieczenia społeczne, Unia Europejska
Warszawa, 10 lipca 2008 r. BAS-WAEM-1873/08 Pan Bronisław Komorowski Marszałek Sejmu Rzeczypospolitej Polskiej Opinia prawna w sprawie stwierdzenia – w trybie art. 95a ust. 3 Regulaminu Sejmu – czy komisyjny projekt ustawy o zmianie ustawy o systemie ubezpieczeń społecznych (przedstawiciel wnioskodawców: poseł Hanna Zdanowska) jest projektem ustawy wykonującej prawo Unii Europejskiej Przedstawiony projekt ustawy przewiduje zmianę art. 41 ust. 8 i art. 47a ust. 2a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych (Dz. U. z 2007 r. Nr 11, poz. 74, ze zmianami). Artykuł 41 ust. 8 ustawy zobowiązuje płatnika składek do przekazywania ubezpieczonemu na piśmie informacji zawartych w imiennych raportach miesięcznych (imiennych raportach miesięcznych korygujących) w celu ich weryfikacji. W przypadku członków służby zagranicznej informacje te płatnik może przekazywać za zgodą ubezpieczonego także w formie elektronicznej. Proponowana zmiana zakłada przyznanie także pozostałej kategorii ubezpieczonych uprawnienia do otrzymywania w formie elektronicznej informacji zawartych w imiennych raportach miesięcznych (art. 1 pkt 1 projektu). Ponadto dokumenty elektroniczne – określone w nowym art. 41 ust. 8 ustawy – mają być opatrywane bezpiecznym podpisem elektronicznym weryfikowanym przy pomocy ważnego kwalifikowanego certyfikatu, w rozumieniu ustawy z dnia 18 września 2001 r. o podpisie elektronicznym (Dz. U. Nr 130, poz. 1450, ze zmianami), osoby odpowiedzialnej za przekazanie tych dokumentów (art. 1 pkt 2 projektu dotyczący zmiany art. 47a ust. 2a ustawy). Przedmiot projektu ustawy nie jest objęty prawem Unii Europejskiej. Projekt ustawy o zmianie ustawy o systemie ubezpieczeń społecznych nie jest projektem ustawy wykonującej prawo Unii Europejskiej. Sporządził: Zespół Prawa Europejskiego Akceptował: Dyrektor Biura Analiz Sejmowych Michał Królikowski
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