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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