Determinants of administrative recognition by ZUS (the Polish Social Insurance Institution) to allow payment of the social security contribution after the deadline

Abstract

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.