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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Main Author: Mateusz Niemiec
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2017-03-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
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