Przepisy karne w ustawie o pracowniczych planach kapitałowych
Penal laws in the act on employee Capital Plans

Summary/Abstract: The aim of this study is to present the way of classifying prohibited acts according to type and the scope of penalisation in penal laws included in the act on Employee Capital Plans, and then to point out these solutions which may cause serious problems in practical application. In the act on Employee Capital Plans, eight offences and one crime were classified according to type. The assessment of the penal laws included in chapter 16 of the Act is very critical mostly because of the sanctions for offences. They are completely inconsistent with the sanctions provided for offences in the Penal code and other legal acts. The legislator, either provides too high upper limit of fine for an offence or specifies the upper limit of fine in a way too difficult to be unequivocally determined, referring to an unidentified wage bill in a given em- ploying business establishment. The latter way of specifying sanctions for an offence violates the rule of nulla poena sine lege. The author does not confines himself to the criticism of the legal regulations, but also in the final part, apart from summarising comments, he presents postulates de lege ferenda.

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