Subject and Keywords:
The article describes the procedural aspect of the Social Insurance Institution which, as an institution performing the tasks of the state, conducts proceedings which assess the rights and obligations of customers. Conducted proceeding is terminated by adecision. Generally it is adeclaratory decision, which means that it doesn’t create aright to benefits, only confirms them. The Social Insurance Institution issues aconstitutive decisions, giving law, so-called decisions discretion.The proceeding in the field of social insurance must take into account the principle of respect for the public finances. Balancing the interests of the citizen and the national interest requires knowledge of law, ability to interpret and use it, but also well-educated, competent employees, precise internal procedures, efficient flow of information and modern tools.