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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