OBOWIĄZUJĄCE NA TERENIE PODKARPACKIEGO ZPN
|
|
Klasa
|
|
sędzia
obserwator
delegat
|
rycz.
brutto
|
Koszt
uzysk. -20 %
|
Dochód
do opodat.
|
Kwota
podat
-18%
|
Kwota
do
wypłaty
|
|
Klasa
„O” sen.
|
1
|
Sędzia gł.
|
120
|
24
|
96
|
17
|
103
|
|
2
|
Asystent
|
90
|
18
|
72
|
13
|
77
|
|
3
|
Obs. Del.
|
80
|
16
|
64
|
12
|
68
|
|
Klasa A seniorów
|
4
|
Sędzia gł.
|
90
|
18
|
72
|
13
|
77
|
|
5
|
asystent
|
70
|
14
|
56
|
10
|
60
|
|
6
|
Obs. Del.
|
60
|
12
|
48
|
9
|
51
|
|
Kl. B i C
|
7
|
Sędzia gł.
|
75
|
15
|
60
|
11
|
64
|
|
8
|
asystent
|
55
|
11
|
44
|
8
|
47
|
|
9
|
Obs. Del.
|
40
|
8
|
32
|
6
|
34
|
|
|
|
I liga jun. starszy
|
10
|
Sędzia gł.
|
100
|
20
|
80
|
14
|
86
|
|
11
|
asystent
|
80
|
16
|
64
|
12
|
68
|
|
12
|
Obs. Del.
|
70
|
14
|
56
|
10
|
60
|
|
I liga Jun. młodszy
|
13
|
Sędzia gł.
|
80
|
16
|
64
|
12
|
68
|
|
14
|
asystent
|
65
|
13
|
52
|
9
|
56
|
|
15
|
Obs. Del.
|
60
|
12
|
48
|
9
|
51
|
|
II liga jun. starszy
|
16
|
Sędzia gł.
|
75
|
15
|
60
|
11
|
64
|
|
17
|
asystent
|
55
|
11
|
44
|
8
|
47
|
|
18
|
Obs. Del.
|
50
|
10
|
40
|
7
|
43
|
|
II liga jun młodszy
|
19
|
Sędzia gł.
|
60
|
12
|
48
|
9
|
51
|
|
20
|
asystent
|
50
|
10
|
40
|
7
|
43
|
|
|
|
Kl. Okręgowa Jun Starszy
|
21
|
Sędzia gł.
|
55
|
11
|
44
|
8
|
47
|
|
22
|
asystent
|
45
|
9
|
36
|
6
|
39
|
|
Kl. Okręgowa jun. młodszy
|
23
|
Sędzia gł.
|
50
|
10
|
40
|
7
|
43
|
|
24
|
asystent
|
40
|
8
|
32
|
6
|
34
|
|
Trampk. młodzicy
|
25
|
Sędzia gł.
|
40
|
8
|
32
|
6
|
34
|
|
26
|
Asystent
|
30
|
6
|
24
|
4
|
26
|
|
Finał MP jun. młodszy
|
27
|
Sędzia gł.
|
250
|
50
|
200
|
36
|
214
|
|
28
|
asystent
|
180
|
36
|
144
|
26
|
154
|
|
29
|
Obs. Del.
|
120
|
24
|
96
|
17
|
103
|
|
|
|
|
10
km
|
20
km
|
35
km
|
50
km
|
70
km
|
85
km
|
100
km
|
120
km
|
140
km
|
160
km
|
180
km
|
|
1
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
2
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
3
|
30
|
30
|
35
|
50
|
60
|
65
|
75
|
85
|
100
|
110
|
120
|
|
4
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
5
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
6
|
30
|
30
|
35
|
50
|
60
|
65
|
75
|
85
|
100
|
110
|
120
|
|
|
|
7
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
8
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
9
|
30
|
30
|
35
|
50
|
60
|
65
|
75
|
85
|
100
|
110
|
120
|
|
10
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
11
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
12
|
30
|
30
|
35
|
50
|
60
|
65
|
75
|
85
|
100
|
110
|
120
|
|
13
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
|
|
14
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
15
|
30
|
30
|
35
|
50
|
60
|
65
|
75
|
85
|
100
|
110
|
120
|
|
16
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
17
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
18
|
30
|
30
|
35
|
50
|
60
|
65
|
75
|
85
|
100
|
110
|
120
|
|
19
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
20
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
21
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
|
|
22
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
23
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
24
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
25
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
26
|
20
|
25
|
30
|
35
|
40
|
50
|
55
|
65
|
72
|
80
|
90
|
|
27
|
|
|
|
|
|
|
|
|
|
|
|
|
28
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29
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