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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 Ekonomi

Contributor:

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

Date issued:

2018

Identifier:

ISSN 2544-8382

Language:

pol ; eng

Relation:

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

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski