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Title:

The deadlines for paying social security contributions

Alternative title:

O terminach opłacania składek na ubezpieczenia społeczne

Creator:

Wantoch-Rekowski, Jacek   Kwaśniewski, Robert   Wilmanowicz, Martyna

ORCID:

0000-0002-1606-7790   0000-0002-1879-7471   0000-0003-1847-9905

Subject and Keywords:

deadlines   social insurance contributions   facilitations in the payment of contributions

Abstract:

Social security contributions are to be paid according to statutory deadlines. Failure to pay on time results in various consequences for the payer. First of all, according to Article 23 Sec. 1 of the law relating to the social security system, for unpaid contributions the payer must pay statutory interest. ZUS (the Polish Social Security Institution) may also apply a sanction in the form of imposing an additional fee. However, statutory deadlines may be modified – e.g., on the basis of Article 12 Sec. 5 of the Tax Ordinance or as a result of postponing the date of payment of contributions. A contentious issue, which is also analysed by the authors, is whether the repayment of overdue contributions in instalments causes the statutory deadline for their payment to be extended – until the date specified in the instalment agreement

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Contributor:

Miemiec, Wiesława. Red.   Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2018

Identifier:

ISSN 2544-8382

Language:

eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 4/2018, s. 7-19

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski