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compensatory nursing allowance, medical expenses

up benefit - is paid to an insured who is an employee, whose salary has been reduced due to permanent or long-term injury. Compensatory allowance who is entitled to an insured worker with a reduced capacity to work, performing work: allowance
is regulated by the Act on cash benefits from social insurance for sickness and maternity (OJ 05.31.267).

in capital or capital between the vocational rehabilitation center, at the employer's a separate workstation, adapted to the needs of adaptation or a job, apprenticeship

if his monthly salary reached during the rehabilitation period is lower than the average monthly wage.

compensatory allowance the difference between the average monthly remuneration determined by the rules applicable in determining the sickness benefit and the monthly remuneration for the work achieved in terms of vocational rehabilitation.

The need to conduct rehabilitacji zawodowej orzeka wojewódzki ośrodek medycyny pracy lub lekarz orzecznik ZUS.

Zasiłek wyrównawczy przysługuje przez okres rehabilitacji .

Prawo do zasiłku wyrównawczego ustaje :

1) z dniem zakończenia rehabilitacji zawodowej i przesunięcia do innej pracy, nie później jednak niż po 24 miesiącach od dnia, w którym ubezpieczony będący pracownikiem podjął rehabilitację,

2) jeżeli z uwagi na stan zdrowia ubezpieczonego będącego pracownikiem rehabilitacja profession has become pointless.

allowance is not entitled to compensatory insured who is an employee entitled to a pension for incapacity for work.

Carers Allowance - is paid on the terms and amount specified in the law on pensions from the Social Insurance Fund. Carers Allowance is entitled to the person entitled to a pension if the person has been declared totally unfit for work and live independently or being 75 years of age, except that the person entitled to pension staying in a social welfare in the care and treatment or at the care institution is not entitled to attendance allowance, unless it is absent from the institution for a period longer than 2 weeks in a month.

attendance allowance is now 153.19 zł per month.

cover the cost of treatment in dentistry and vaccinations (unless they are reimbursed on the basis of separate regulations) that the insured has been addressed by the medical expert at the request of the treating physician and orthopedic supplies to the extent specified by law.

costs are covered by accident fund that is earmarked fund under the Social Insurance Fund, referred to in the Act of 13 October 1998 on social insurance system. Benefits of dental and immunization and provision of orthopedic implemented by medical institutions chosen by the Social Insurance Institution.

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Compensatory Allowance Carer

compensatory allowance who is entitled to an insured worker with a reduced capacity to work, performing work:

1) in the capital or the capital of vocational rehabilitation center,

2) the employer on a separate workstation, adapted to the needs of adaptation or a job, apprenticeship

achieved if his monthly during rehabilitation salary is lower than the average monthly wage.

compensatory allowance is the difference between the average monthly remuneration determined by the rules governing the calculation of basis for sickness benefit and the monthly remuneration for the work achieved in terms of vocational rehabilitation.

The need to carry out vocational rehabilitation rules county occupational center or doctor ZUS.

compensatory allowance granted for a period rehabilitation.

right to compensatory allowance ceases :

1) the date of completion of vocational rehabilitation and transfer to another job, but no later than 24 months after the date on which an insured worker who has taken the rehabilitation

2) if due to the state of health who is an employee of vocational rehabilitation has become pointless.

allowance is not entitled to compensatory insured who is an employee entitled to a pension for incapacity for work.

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Carer insured is entitled liable to compulsory insurance for sickness dismissed from work due to the need personal custody:

first child aged 8 years to complete if:

a) the unexpected closure of the nursery school, kindergarten or school to which the child attends,

b) the birth or illness of the insured's spouse, continually caring for the child, if the confinement or illness prevents this spouse of nursing,

c) the residence of the spouse of the insured, always caring for the child, in a stationary plant health care,

second sick child at the age of 14 years to complete,

third another sick family member (spouse's parents, in-laws, grandparents, grandchildren, siblings, children's area. 14 years-if it remains in the same household).

care allowance granted for a period of exemption from work because of the need for personal care, but not longer than the period:

first 60 days per calendar year, if care is a healthy child the age of 8 years or sick child under the age of 14 years,

second 14 days in a calendar year, if care is exercised over other family members.

care allowance is vested jointly in the care of children and other family members in the dimension of a maximum of 60 days per year.

monthly care allowance is 80% of the base benefit.

care allowance shall not be granted outside the insured if there are other family members remaining in the same household, likely to provide care for a child or a sick family member. This does not include care provided to sick children under the age of 2 years.

care allowance is also not payable ( analogous application of the rules on sick pay ):

- for periods in which the insured pursuant to the provisions on remuneration, retains the right to remuneration. These periods included in the benefit period.

- for periods of unpaid leave, parental leave, temporary arrest, imprisonment (unless you work for consideration based on the referral). These have not included in the benefit period.

- if the insured uses a release from work in a manner inconsistent with its purpose or is gainfully employed

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Maternity

Maternity entitled insured, which during sickness or maternity leave during the period:

1) was born child

2) the adopted child under the age of one year for care and went to court on the welfare of its adoption. This provision shall apply mutatis mutandis to the insured.

3) adopted a child aged under one year of education in the care of the family, except serve as a foster family emergency. This provision shall apply mutatis mutandis to the insured.

Where entitlement to maternity allowance arose in the period of parental leave, maternity allowance, payable for a period corresponding of maternity leave which falls after the birth.

Moreover, if the death of the insured or the abandonment of her child allowance is also granted to the insured - the child's father or other insured, if the interval of employment or other gainful activity in order to provide personal care for the child.

Maternity Childbirth eligible for Labor Code provisions set out as a period of maternity leave leave or maternity leave under the terms of .

Height maternity allowance is 100% of its base dimension. The basis of the maternity allowance shall be on the same principles as the basis for sickness benefit.

Insured being a worker, which dismissed during pregnancy because of liquidation or bankruptcy of the employer and not provided with alternative employment are entitled to the benefit of labor in the amount of maternity allowance.

In order to prolong the contract of a worker during pregnancy until birth - maternity allowance granted after termination of insurance.

not entitled to maternity allowance ( analogous application of the rules on sick pay ):

 For the periods in which the insured pursuant to the provisions on remuneration, retains the right to remuneration. These periods include to the benefit period,

for the period of unpaid leave, detention, imprisonment.

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Sickness - the period of insurance, benefit period

emergence of inability to work due to illness means the loss of the right to remuneration which, in accordance with the Code work is paid for the work performed. The role of the allowance is therefore not to replace those derived from the earnings due to illness. However, if the rules allow an employee to retain the right to remuneration is not entitled to benefits.

Insured acquires sick after so. qualifying period ie

1) after 30 days of uninterrupted sickness insurance - subject to obligatory insurance,

2) after 180 days of uninterrupted health insurance - if you are insured on a voluntary basis, (eg for work on the basis of agency agreements or orders, or cooperate in its implementation).

The periods of sickness, from which the subject is entitled to sickness benefits are included in the previous periods of sickness, both mandatory and voluntary, if the interval between them does not exceed 30 days or was due to parental leave, maternity leave or a free serving of the active military service by a non professional soldier.

From the first day of sickness insurance (so no waiting period) the right to sickness allowance:

first graduates of schools or universities, who were covered by sickness insurance or health insurance came to within 90 days from the date of graduation or to obtain a higher education diploma,

second if the inability to work resulted from an accident on the way to or from work,

third compulsorily insured persons who have at least the previous 10-year period of compulsory sickness insurance,

4th Members and Senators, who joined the health insurance within 90 days of completion of tenure.

insured entitled to sickness benefit, which became unable to work due to illness for the duration of sickness insurance. On a par with the inability to treat inability to work: 1) by a decision issued by the competent authority on the base currency. legislation on contagious diseases and infections, 2) due to the presence of alcohol treatment centers in the plant to treat alcohol addiction, from drugs or subst. Psychotropic; 3) due to undergo medical tests needed for candidates as donors of cells, tissues and organs.

also entitled to sickness benefit person who became unable to work after having sickness insurance , if incapacity for work continued without interruption for at least 30 days and was: 1) no later than 14 days after the cessation of sickness insurance, 2) not later than within 3 months after cessation of sickness insurance - in case of contagious disease, the incubation period is longer than 14 days, or some other disease, whose symptoms show up after more than 14 days after the onset of the disease.

entitled to sickness benefit for duration of incapacity for work due to illness or inability to work but no longer than 182 days , and if the disability was caused by tuberculosis - no longer than 270 days ( benefit period).

entitled to sickness benefit for each day of incapacity for work, not excluding holidays.

monthly sickness benefit, is:

- 80% of the base allowance

- 70% per stay at the hospital - the amount does not apply in cases where both will take place in circumstances justifying the payment of the allowance of 100%. Entitled to the allowance of 100% even though they are hospitalized.

- 100% of the base benefit, if the incapacity for work:

1) occurred during pregnancy,

2) resulted from an accident on the way to work lub z pracy,

3) powstała wskutek poddania się niezbędnym badaniom lekarskim przewidzianym dla kandydatów na dawców komórek, tkanek i narządów oraz zabiegowi pobrania komórek, tkanek i narządów

Podstawę wymiaru zasiłku chorobowego stanowi przeciętne miesięczne wynagrodzenie wypłacone pracownikowi za 12 miesięcy kalendarzowych poprzedzających miesiąc, w którym powstała niezdolność do pracy.. Przez pojęcie "wynagrodzenie" należy rozumieć przychód pracownika stanowiący podstawę wymiaru składek na ubezpieczenie chorobowe po odliczeniu potrąconych by the payer of contributions to the pension, disability pension and sickness insurance. To determine the attitudes of the judiciary so income employee "nieubruttowiony" (not taking into account the amount of contributions), but before deduction of income tax on individuals.

Sickness not entitled to the insured.

 For the periods of incapacity for work, in which the insured pursuant to the provisions on remuneration, retains the right to remuneration. These periods included in the benefit period.



for periods of incapacity at the time of unpaid leave, parental leave, detention, imprisonment (unless you work for consideration based on the referral). The above periods of incapacity for work not included in the benefit period.

 after the termination of sickness insurance, where a person unable to work: it has the right to a pension from Tit. inability to work, or take continuing gainful activity, has not acquired the rights to benefits in the range of insurance (30 days mandatory or 180 days of voluntary insurance), is entitled to unemployment benefits or retirement, subject to obligatory social insurance of farmers.

 for the whole period of incapacity for work, if the incapacity was caused by willful or criminal misconduct by the insured. The circumstances referred to above, states on the basis of a final court decision.

 whose disability was caused by misuse alcohol - is not entitled to sick pay then for the first five days of incapacity.

Insured using the exemption in a manner inconsistent with its purpose or gainful employment shall forfeit his right to sick pay for the entire period of the exemption.

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Sickness - an accident at work / occupational disease

Sickness from accident insurance insured is entitled, whose inability to work resulted from an accident at work or an occupational disease in the dimension 182 days regardless of insurance periods, from the first day of incapacity to work due to accident at work or occupational disease (not known. "waiting period" , as in the case of sick pay paid by the sickness insurance. The employees entitled to sick pay paid by the sickness insurance for eligible only for the duration of work incapacity, including more than 33 days), but is not payable for periods of incapacity for work due to accident or occupational disease for which an insured under separate regulations retain the right to remuneration, salaries, scholarships. Sickness benefit is 100% of the base, ie the underlying dimension of accident insurance (which is for the insured who are employees receive a salary) The right to unemployment benefit and unemployment benefit shall be paid: 1) if the contribution payer is obliged to establish the right to benefits for sickness and maternity benefits and their distribution, 2) Social Security in other cases .

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Security kind receivable ZUS

accordance with Article. 26 of the Law of 13.10.1998 on Social Insurance System Department has the right to request the assumption of the Land Register for the estate of the debtor in arrears with payment of duty from premiums even if the debtor is a state organizational unit is not a budget unit.

Issued by Department documents certifying the claims relating to contributions and the amounts are based on an entry in the Land Register of a mortgage real estate owned by the debtor. If the property does not have a land register, the security is done by submitting the documents to a set of documents.

To protect your outstanding contributions to ZUS eligible mortgages forced on all property of the debtor. The compulsory mortgage is delivered to the decision to determine the amount of your outstanding contributions, the liability of a third person or a legal successor liability.

The compulsory mortgage beyond the debtor's property may be:

1) the fractional part of the property if it constitutes part of the debtor,

2) the property is the subject of total joint ownership of the debtor and his wife,

3) the property is the subject of joint ownership of the company total civilian or fractional part of the property constituting part of the company civilian - where the debtor is a company.

The compulsory mortgage is also

1) lease, including buildings and other facilities located on a used area, owned by perpetual,

2) cooperative ownership right to residential premises,

3) cooperative right to commercial premises,

4) the right to a detached house in a housing association (the right to housing in house built by a housing association to transfer its ownership to the member cooperatives),

5) debt secured by a mortgage.

forced to mortgage the above apply , the provisions of a mortgage on the property.

The mortgage for the Department, the provisions of the Law - Tax Law, the compulsory mortgage.

accordance with Article. Tax Ordinance 1936, in conjunction. Article. Paragraph 26. 4 of the Law on Compulsory sus mortgage is effective as against each time the owner of mortgages and it is entitled to preference before to secure mortgages or other charges , standards that not apply if the subject mortgage forced established to protect outstanding contributions is burdened with mortgages for collateral for a bank loan , as well as in situations where the claim of such a loan has been disposed of to a securitization fund within the meaning of provisions on investment, in this case to decide the order of priority to satisfy requests for records.

accordance with the prevailing view out of the mortgage law established by decisions of the Department was notified by a mortgage capped enforced in accordance with Article. 111 in conjunction. Article. Law of 110. July 6, 1982 year, the Land and Mortgage. The basis forced to mortgage the ordinary is only enforceable in accordance with Article. 109 above the law.

accordance with Article. 27 of the Law on social insurance contributions receivable are secured by statutory law, a lien on all property of the debtor and on which the aggregate ownership of the debtor and his wife's movables, and transferable property rights. For a pledge of, the provisions of the Act - The Tax, the tax liens. Entry of the above pledges made in the register of pledges Treasury conducted on the basis of Article. Act 1943 - Tax Ordinance.

accordance with Article. 43 and 44 of the Tax Code:

tax liens registers are carried out by the heads of tax offices. Pledge Central Register maintained by the Treasury minister responsible for public finance.

tax lien entry in the register is made on the basis of which was notified of the decision:

1) fixing the amount of tax liability;

2) determining the amount of the obligation tax;

3) determining the level of interest for late payment;

4) the tax liability of the payer or collector;

5) of the tax liability of a third party;

6) to liability of the heir;

7) determining the amount of tax refund.

For tax liabilities arising in the manner prescribed in Article. 21 § 1, paragraph 1 (tax liability arises from the date of the occurrence to which the tax law involves the creation of such an undertaking - such obligations are outstanding contributions) registered in the tax lien is also a statement if it is shown in the tax liability has not been performed. The entry tax lien may not be made earlier than 14 days after the due date of the expiry of a tax liability.

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Accident

Pursuant to Art. 3 of the Act on social insurance for accidents at work and occupational diseases for accident at work is considered sudden event caused by external cause injury or death, which occurred in connection with work:

1) during or in connection with performance of usual activities or commands of superiors,

2) during or in connection with performance of activities for the employer, even without instructions ,

3) time the employee remains at the disposal employer the way between the employer's office and the place of performance of an obligation arising from the employment relationship.

1) suddenness of the event: - event occurs in a very short time (eg, explosion, collapse of the walls, fall from height), is unpredictable, which can not be avoided,

2 ) External Cause of accident: - cause must exist outside of an employee, can not stem from individual characteristics of the body (diseases, disorders, predisposition to disease). The typical external factors include: noise, radiation, operation of machinery, an explosion to high or low temperature stress.

external cause need not be the only cause of accidents at work. Just that you get in the team for reasons which have led to this accident. If the external cause is the cause of the confluence of the internal, is to recognize the event as an accident at work is sufficient if it is possible that without this external factor would not have been the effect of injury.

The Court has assumed that the significant deterioration health or death at work, which occurred against the background of worker illnesses reported in spontaneous, do not exclude themselves recognize the event as an accident at work, if the facts of the case revealed the facts of an external cause, which is related to a specific effect.

3) relationship to the work accident - the beams will take place in accordance with Article. Three paragraphs. 1 of the accident, an accident occurs

employee in the performance of ordinary activities or command superiors or in connection with their execution.

If time and space reserved for the work, the worker does what he does not belong to the employee's duties, breaks the same relationship to the work accident. In this case, the employer does not bear responsibility for the consequences of the accident.

during or in connection with performance of activities for employer, even if their performance has not received proper instructions.

accident at work can also be an event that takes place when a worker is not perform usual activities of employees, but works for (and therefore in the interests) of the employer, even though this has not received explicit instructions from the employer or supervisor.

at a time in which the employee remained at the disposal of employers on the way between its headquarters and the place of performance of an obligation arising from the employment relationship.

on par with an accident at work the benefits provided for shall be the employee has an accident (Article 3, paragraph 2):

while traveling business, in circumstances other than those meeting the criteria for an accident at work, unless the accident was caused by conduct of the staff, which is not in connection with the performance of his duties.

during training in the universal self ,

the performance of tasks ordered by working at the employer's trade unions .

Besides regulation of the Act were accidents on the way to and from work. Currently, the provision of this title have been included the benefits paid from disability insurance and sick.

4) negative effect in the body worker, impairment of the body - an accident at work is just such an event that causes
death or injury;
legislature eliminates the so-called. Accidents bezurazowe , that from the viewpoint of social security does not matter.

categories of accidents at work:

Fatal accident at work - which resulted in death occurred in a period not exceeding 6 months from the date of the accident.

Heavy accident at work - which results in serious bodily injury, such as loss of sight, hearing, speech, reproductive or other injury or health disorder, affecting the body's basic functions, as well as an incurable disease or life-threatening, permanent mental illness, the total or partial inability to work in the profession or permanent, significant disfigurement or deformity body.

Collective accident at work - as a result of the same event have been injured at least two people.

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work right employee to benefits for work accidents and occupational diseases

Act on social insurance for accidents at work and occupational diseases do not adopt the method cywilistycznej miarkowania compensation for the victim to contribute to the occurrence of injury or enlargement. According to the rules adopted by the Law damages must be in a lump sum amount resulting from the rules or not at all entitled to. The severity of this rule is none the less by the fact that it operates only in relation to the victim, who can plead the offending conduct as defined in the Act, and on this basis, free from having to pay any of the benefits provided by law result, and the employer's liability does not exclude or force majeure, or wine third party.

According to art. 21 of the Act on social insurance for accidents at work and occupational diseases, the provision set out therein are not entitled to the employee if:

sole cause of an accident at work, it was proved breach by the insured of the provisions regarding the protection of life and health caused by the intentionally or through gross negligence .

allegation of gross negligence can be demonstrated when an employee has not established a minimum of care required in a given situation to comply with the provisions on the protection of life and health. Intentional breach or gross negligence should be the sole cause of an accident at work. Finding any negligence of the employer prevents the application of Art. 21 of the accident.

insured being intoxicated or under the influence narcotics or psychotropic substances , contributed significantly to cause an accident . If there is a reasonable presumption that the insured was in a state of intoxication, under the influence of narcotic drugs or psychotropic substances, the contribution (eg an employer, principal) directs the insured to the study needed to determine the alcohol, narcotics or psychotropic substances in the body. The Insured is obliged to undergo this test. Refusal to submit to an examination or other conduct to ensure that their conduct causes the deprivation of rights to benefits, unless the insured proves that there were reasons which made it impossible to submit to this test. Research costs are reimbursed to the driver for this examination by the Department of Social Security, except that the costs of these tests shall be borne by the insured, if confirmed to be the use of narcotic drugs or psychotropic substances.

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Offences ZUS payer

accordance with Article. 98 Law of 13.10.1998 on the social security system who, as a contribution payer or the person obliged to act on behalf of the payer:

first fails to pay social insurance contributions within the prescribed rules,

second required by the Act does not report data or report or gives false information in these cases of false explanations or refuses to grant,

third prevents or impedes conduct inspections

4th fails to pay social security benefits and allowances financed from the state budget or pay them unduly,

5th does not result in the documentation relating to the calculation of contributions and the payment of social security benefits,

6th fails to send statements of account and personal monthly reports within the prescribed period,

7th finds no irregularities in the name-monthly report by the date specified in the Article. 41 paragraph. 7 (contribution payer is obliged to verify the accuracy of data submitted to the Department in the name-monthly report for the calendar year not later than 30 April of the next calendar year.)

8th fails to transmit documents relating to social security and health insurance in the form set out in Article. Paragraph 47a. 1 and 2 (as a rule to forward all documents is via data transmission in the form electronic document in the computer program provided by the Department of "payer." Payers of contributions of no more than 5 persons may submit documents in a document written in a predetermined pattern or in the form of a printout from the computer program provided by the Department).

punishable by a fine of up to 5,000 zlotys .

same penalty shall apply to anyone who commits the acts described above in the payment of contributions or making contributions to other titles, the collection of which is obliged Department - health insurance premiums, the Labour Fund and the Guaranteed Employee Benefits Fund.

According to the resolution of the Supreme Court dated. 30.09. 2003 (I KZP 3.24, OSNKW 2003/9-10/80) authorities Social Insurance (authorized by user) - on the basis of Article. Paragraph 66. 4 of the Act of 13 October 1998 on social insurance system in conjunction. Article. 17 § 3 of the Code of Conduct misdemeanor cases from 24 August 2001 - vested with the powers of public prosecutor in misdemeanor cases, which were disclosed in the activities of the Department, and in which he applied for punishment .

lodging an application for punishment for violation of the Article. 98 to the District Court is preceded each time in accordance with Article. 54 Code of Conduct in misdemeanor cases the explanatory activities, designed to determine whether there are grounds to ask for punishment and to collect data for a motion for punishment.

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Preliminary examination of the case in the spring. related to social security

Under Article. 467 of the Code immediately after bringing a case before the President or a judge designated by him, made her initial examination.

Preliminary examination of the matter is to determine whether the document instituting the proceedings meet the necessary requirements, allowing to give it forward, and to take steps to enable settlement of the case at the first meeting.

After a preliminary investigation of the case the President calls for the removal of deficiencies of formal letter only if these deficiencies can not be removed in the course of investigations.

If during the preliminary examination of issues relating to social security, it appears that there important gaps in the material and the carrying out of its complement in the court proceedings would be connected with considerable difficulties, the chairman or the judge designated by him, disability pensions authority may request the case file for additional material case. The same applies to cases where the decision of the pension does not include:

1) legal basis and factual

2) indicate how to calculate benefits,

3) an appropriate Letter of the legal consequences of the decision and the manner of its appeal.

The Order of the President or a judge designated by him issued under Art. 467 § 4 of the Code of return of the file body scheme in order to supplement the matter not be appealed against.

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property businesslike and local courts in matters of social security

substantive jurisdiction of the courts in matters relating to social security Article 477 defines 8 kpc, which provides that the jurisdiction of district courts in matters relating to social security, with the exception of matters for which jurisdiction is reserved to the district.

The jurisdiction of district courts in matters:

1) a sickness benefit, compensatory care, maternity, birth, funeral, family and the additions to the family allowance,

2) for the provision of Rehabilitation

3) for compensation for an accident at work on the farm accident on the way to or from work, accidents at work or occupational disease, accident or occupational disease that is in relation to active military service or serving in the Police, Internal Security Agency, Intelligence Agency, the Military Counterintelligence Service, the Military Intelligence Service, the Central Anti-Corruption Bureau , Border Guard, the State Protection Office, Prison Service, the State Fire Service and Customs Service,

4) the determination of disability or disability,

5) for the provision of funds for maintenance.

matters relating to social security jurisdiction to hear the case is court in whose district has a resident appellant against the decision issued by the authority scheme.

In cases where we can not determine the jurisdiction of the court under the provisions of the preceding paragraphs, as well as in cases where the insured person living on Polish territory shall benefit paid by the appointed by the President of the Social Security agency of the Department, the courts in whose jurisdiction the authority is established scheme. The competent court may, on request of the parties refer the case to another court to equivalent, rozpoznającemu matter of labor law or social security number, if reasons of expediency. Order in this matter may be decided in closed session. The court to which the case was referred to, is bound by court order transferring. In matters social insurance, in which an appeal against the decision of the Department's Pension Ministry of Internal Affairs and Administration, the military authority of the pension or retirement competent authority for the officers of the Prison Service, the courts in whose jurisdiction is established that authority. - Art. 461 § 2 to 3 kpc.

In cases involving claims of legal relations between the members of the open funds and those funds or their bodies courts adjudicate social security appropriate to the fund member's place of residence - Art. Paragraph 90. An act of August 28, 1997 on organization and operation of pension funds.

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powers with the inspector during the Social Security checks

accordance with Article. 87 of the Act of 13 October 1998 the Social Security System (Consolidation) during the audit inspector of the Department is entitled:

examine any books, documents, financial accounting and personnel, and other media related to the scope control;
) conduct an inspection and inventory of assets of defaulting payers fee outstanding contributions;
protect the evidence;
require the provision of information by the payer and the insured;
) hold a person in order to establish their identity, if it is is necessary for control purposes;
interrogate witnesses;
interview payer and the insured, if the absence or only when other measures evidence remained unexplained facts with regard to control proceedings.

second Inspector of the Department uses for the control of the information contained in the accounts of the insured and the accounts of contributors.

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Depreciation charges for social insurance premiums are not entitled

accordance with Article. 28 outstanding contributions may be redeemed in whole or in part by the Department only when they are full of default, subject to par. Article 3a. 28, as discussed below.

Total non-performance occurs when:

first the debtor has died leaving no estate or movable property left behind is not enforceable under separate provisions, or leave home everyday items whose total value does not exceed the amount corresponding to three times the average wage, while there are no successors and no way to transfer liability to third parties,

second the court dismissed the application for a declaration debtor's bankruptcy or insolvency proceedings discontinued for the reasons referred to in Article. And Article 13. 361 paragraph 1 of the Act of February 28, 2003 - Bankruptcy and Reorganization (the Court gave for bankruptcy if the assets of the insolvent debtor is not sufficient to cover the costs of the proceedings, the Court closes proceedings, if the assets remaining after the exclusion of the debtor's property list mortgages, pledge, registered pledge, treasury pledge or mortgage is not enough salt to cover the costs of the proceedings)

third cessation of activity occurred in the absence of assets, which may be invoked debts, your spouse, successors, to transfer liability to third parties under the provisions of the Act of August 29, 1997 - Tax Ordinance,

4th there was no meeting due after the completion of the liquidation,

5th the amount of unpaid contributions do not exceed the cost warning in enforcement proceedings,

6th tax office or the bailiff said no assets from which to carry out the execution,

7th it is obvious that in enforcement proceedings does not produce excess amounts of expenditure execution.

exception to the principle of "total non-recovery" is the provision of paragraph. 3a of the above article, which states that charges for social insurance contributions which are also insured paying premiums for these insurance (eg, persons engaged in business single-handedly in relation to contributions, which should pay for itself) may be redeemed, justified despite the absence of their total non-recovery. Open Directory substantiated cases include the following regulation.

According to § 3. 1 Regulation of the Minister of Economy, Labour and Social Policy of 31 July 2003 on detailed rules for writing off outstanding contributions to social security (OJ No. 141, item. 1365) Department may waive outstanding contributions, if demonstrates that, due to financial status and family situation is not able to pay these debts, because this would be too heavy consequences for the debtor and his family, particularly in the case:

1) the payment of outstanding fees would deprive the debtor and his family the possibility of satisfying the necessities of life;

2) physical losses caused by natural disaster or other causing an unusual event that the payment of outstanding fees would deprive the debtor may continue to conduct business;

3) chronic debtor, or the need to exercise care for chronically ill family member, depriving the debtor income opportunities to enable the payment of debts.

This provision also applies to the successors of the contribution payer, the Department issued a decision on the scope of liability for the obligations for these contributions, or third parties, for which the decision of the Department were transferred responsibility for the liabilities of the payer of insurance premiums for those contributions.

If, however, when the debtor died without leaving any property or movable property left behind is not enforceable under separate provisions, or leave home everyday items whose total value does not exceed the amount corresponding to three times the average wage, while there are no successors and is not possible to transfer liability to third parties, the decision to dismiss the claims relating to contributions allowed in the file.

redemption premiums also results in remission of interest for late payment, the cost of a warning and an additional fee.

From decisions on the cancellation of outstanding contributions for social insurance, an appeal to the court is not entitled. Party shall be entitled to file an application to the Chairman of the Department to reconsider the matter, on the basis of the decision at first instance by the Minister. The application, the provisions relating to appeals against the decisions referred to in the Code of Administrative Procedure.

Importantly, the procedure for remission of arrears in social security contributions can be carried out only if the state of arrears is not in doubt. Proceedings of remission is not an mode, which can be adjusted by the amount of interest or principal payments. (Case Administrative Court in Warsaw on 23 May 2006, III SA / Wa 1013-1006). Moreover, the decision on the remission may not be the nature of a decision of principle, but must take the form of a fleshed-out, refer to the specific duties and are included in amount. (Case Administrative Court in Warsaw on 23 February 2006).

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When the provision of Tit. occupational accident or occupational disease

Ustawa o ubezpieczeniu społecznym z tytułu wypadków przy pracy i chorób zawodowych nie przyjmuje cywilistycznej metody miarkowania odszkodowania w razie przyczynienia się poszkodowanego do wystąpienia szkody lub jej powiększenia. Według zasad przyjętych przez ustawę odszkodowanie należy się w zryczałtowanej wysokości wynikającej z przepisów albo w ogóle nie przysługuje. Surowość tej reguły zostaje jednak złagodzona by the fact that it operates only in relation to the victim, who can plead the offending conduct as defined in the Act, and on this basis, free from having to pay any of the benefits provided by law result, and the employer's liability does not exclude or force majeure, or wine third party.

According to art. 21 of the Act on social insurance for accidents at work and occupational diseases, the provision set out therein are not entitled to the employee if:

sole cause of an accident at work, it was proved breach by the insured of the provisions regarding the protection of life and health caused by the intentionally or through gross negligence .

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* OFFICE ASSISTANT TAX ACCOUNTING
Street. Grunwaldzka 38A / 5, Poznan

Tel: (061) 86-888-05