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The proposed draft amends Acts asfollows:

1) Ad of 13 October 1998 on Ihe social insurance system (loumal of Laws of 2017, itcm 1778), in thc scope of:

cl) delerminalion of Ihe basis for assessing social security conlributions for seafarers who are employees, employed on ships,

b)    determining Ihe basis for assessing social security contributions for seafarers who volunlarily insure lhemselves,

c)    the inclusion of seafarers who are awailing employment on a ship under Polish flag and who are outside the employment relalionship as well as seafarers employed on vessels flying the foreign flags - in a group of persons who apply for voluntary sickness insurance,

d)    releasing Polish shipowners & shipoperators from the obligalion to finance pension, disabilily and accident insurance contributions by transferring the responsibility for this obligation to the State budget (via the Social Insurance Inslitution);

2)    Ad of 27 August 2004 on health care services financed from public funds (loumal of Laws of 2017, item 1938,

as amended), with regards to the scope of exemplion of seafarers who are outside the employment relalionship,

from paying the health security conlribution referred to in Art. 68 § 8 of this Acl - to continue their voluntary

health insurance;

3)    the Acl of 26 luly 1991 on Personal Income Tax (loumal of 1-aws of 2018, iłem 200), with regards to exempjj of seafarers from taxation of remuneralion reccived for work performed on ships operating in intemalional navigalion, whose shipowners are based in an EU or KEA member stale for a period exceeding 183 days in a

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CDrmciirrousHsupJ MUMGDB ’ .1 SSOt TA notii m