state budget, responsible for the membership contribution) EU membership presents a considerable
challenge, as it necessitates the provision of additional funds that will allow Poland to utilize fully the
opportunities opened up by the EU accession.
Undergoing activities aim mainly at the rationalisation of expenditure and the increase in efficiency of
disbursed funds. It was necessary in the forecasts concerning the fiscal path to reconcile these aims with
costly development-oriented activities and the tasks aimed at solving the current social problems. Apart
from the structural reforms, the additional burden on the sector’s expenditure will in near future result
from the implemented changes related mainly to the old-age and disability pension system and, to a
lesser extent, from the activities in the field of health care and social care. From 2008 the annual
indexation of old-age and disability pensions will be restored (according to the following formula:
average annual CPI + 20% of the real growth of the average wages) and from 2008 the pensioners will
receive the benefits calculated on the basis of the base amount increased to 100% of average wage
adopted to establish the amount for the benefit on the date on which it was granted (the liquidation of the
so-called old portfolio). In addition, the period in which the rules governing the right to early retirement
on the current conditions are in force was prolonged by the end of 2008.
As regards the changes in the health care system, the act was adopted which introduced the mechanism
allowing for gradual increase in remuneration of people employed in the independent public health care
units and retained the possibility for the National Health Fund to transfer the financial resources for the
increase in wages of the benefit providers. The change will not have an impact on the general level of the
National Health Fund’s expenditure but will influence the division of funds from the contracts in the
independent public health care units. Another act was passed which increased the basis for the
calculation of the health insurance contribution paid from the State budget for some groups of people
(increase in the expenditure of the State budget and the increase in the revenues of the National Health
Fund). The basis for the calculation of the health insurance contribution for the farmers who carry out the
activities under the special divisions of the agricultural production was also changed (increase in the
revenues of the National Health Fund, the decrease in the revenues of the State budget). The acts aimed
at the optimal use of the health care resources (draft act on the hospital network was sent to the
Parliament in July this year) and the computerization of the health care service (the government works on
this project) are at the draft stage.
The adopted new solutions with regard to alimony and maintenance disbursement should not have a
negative impact on the social expenditure. Within the framework of the family support activities, the
government adopted and submitted to the Parliament a set of solutions aimed at i.a. gradual extension of
the maternity leave and the periodical exemption of the persons who return to work after the maternity or
child care leaves from the obligation to pay contributions to the Labour Fund and the Employee
Guaranteed Benefits Fund.