Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadline
The paper is devoted to the presentation of the institution of granting a permission to pay social security contribution after the deadline. The paper discusses the determinants for the application of this institution with reference to the present judicial trends and it indicates actual situations j...
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Format: | Article |
Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2017-03-01
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Series: | Prawo Budżetowe Państwa i Samorządu |
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Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.005 |
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author | Mateusz Niemiec |
author_facet | Mateusz Niemiec |
author_sort | Mateusz Niemiec |
collection | DOAJ |
description | The paper is devoted to the presentation of the institution of granting a permission to pay social security contribution after the deadline. The paper discusses the determinants for the application of this institution with reference to the present judicial trends and it indicates actual situations justifying the acceptance of the request. It also attempts at establishing the limits and determinants which should be taken into consideration by the pension institution while examining the request. Furthermore, the author deals with the need to systematise the institution itself as well as with the necessity to standardize the jurisdiction. |
format | Article |
id | doaj-art-a20432a1d55441c68d9bc4e5ebca6161 |
institution | Kabale University |
issn | 2300-9853 2353-7086 |
language | English |
publishDate | 2017-03-01 |
publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
record_format | Article |
series | Prawo Budżetowe Państwa i Samorządu |
spelling | doaj-art-a20432a1d55441c68d9bc4e5ebca61612025-01-02T13:56:11ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862017-03-01518310110.12775/PBPS.2017.005Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadlineMateusz Niemiec0University of Wroclaw, PolandThe paper is devoted to the presentation of the institution of granting a permission to pay social security contribution after the deadline. The paper discusses the determinants for the application of this institution with reference to the present judicial trends and it indicates actual situations justifying the acceptance of the request. It also attempts at establishing the limits and determinants which should be taken into consideration by the pension institution while examining the request. Furthermore, the author deals with the need to systematise the institution itself as well as with the necessity to standardize the jurisdiction.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.005Polish Social Insurance Institutionsocial insurance contributions |
spellingShingle | Mateusz Niemiec Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadline Prawo Budżetowe Państwa i Samorządu Polish Social Insurance Institution social insurance contributions |
title | Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadline |
title_full | Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadline |
title_fullStr | Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadline |
title_full_unstemmed | Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadline |
title_short | Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadline |
title_sort | determinants of administrative recognition by zus the polish social insurance institution to allow payment of the social security contribution after the deadline |
topic | Polish Social Insurance Institution social insurance contributions |
url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.005 |
work_keys_str_mv | AT mateuszniemiec determinantsofadministrativerecognitionbyzusthepolishsocialinsuranceinstitutiontoallowpaymentofthesocialsecuritycontributionafterthedeadline |