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Company e-AKTUARIAT is a beneficiary of Operational Programme Innovative Economy, Priority Axis: Information Society – Raising the Economy Innovation, Measure 8.1 Support for business activity in the field of electronic commerce.

This online Facility provides valuation services of employee benefit provisions, it has been created as part of the project, and it offers services addressed to companies running comprehensive bookkeeping that ought to report liabilities in respect of employee benefits in their balance sheet. This Facility offers its users a very quick and simple way of calculating employee benefit provisions using actuarial methods, such as, for instance, provisions for retirement and disability packages, death benefits, jubilee awards etc. Furthermore, the Facility is a valuable, constantly updated source of knowledge to enable identification of the rules, methods and way of recognising employee benefit provisions in your financial statements and to inform about applicable regulations in that respect.

Is creating provisions for employee benefits obligatory?

Employee benefits must be provided for under the Accounting Act. Article 39 of the Act imposes an obligation upon entities to provide for accrued expenses for their employees and for their retirement benefits. Despite the fact that the above Act does not precisely define valuation of employee benefit provisions, Article 10 states that matters not provided in the Act should be governed by the National Accounting Standards. The Polish Accounting Standards Committee has issued National Accounting Standard No. 6 (KRS nr 6) “Provisions, accrued expenses, contingent liabilities” pertaining among others to accrued expenses. Point 4.7 of that Standard says that when valuating retirement benefits and similar benefits it is possible to apply the International Accounting Standard No. 19 “Employee benefits”. Actuarial valuation is recommended for the valuation of provisions. The Standard recommends using an actuary for provisions valuation. The entity is obliged to demonstrate that apart from current salary & wage expenses, it shall pay additional amounts in the future. A failure to meet this condition may lead to the financial statements being treated as not being true and fair and not complying with the accounting rules (policies).


The online Facility for provisions valuation is a tool enabling you valuation of your employee benefit provisions yourself. Our objective is to ensure that you are provided with a quick, professional service enabling you actuarial valuation of your provisions without unnecessary formalities. In order to become acquainted with the Facility capabilities, please see the video presentation or listen to the lector.

The step-by-step instructions will allow you to become acquainted with the valuation process starting from the moment of establishing your account, pricing your e-service and ending with completion of the provision valuation report.


The online Facility for the provision valuation facilitates the creation of your account HERE and you can start calculation of your provisions!

Feel free to use the demo version of the Facility to valuate employee benefit provisions. The demo version for online provisions valuation will allow you to test our provisions calculator which will be made available to you once you establish your account. The demo version enables entry of data adequate to that used for real calculation and a report generation with a structure and contents corresponding to reports generated upon provisions valuation conducted via the Facility.


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e-AKTUARIAT Sp. z o.o. Sp. k. , 02-513 Warsaw Madalińskiego Str. 23A/56,
wpisana do Rejestru Przedsiębiorców prowadzonego przez Sąd Rejonowy dla Warszawy w Warszawie,
XIII Wydział Gospodarczy Krajowego Rejestru Sądowego pod numerem KRS 0000349247