Umowa odroczenia terminu płatności należności z tytułu składek zawierana z Zakładem Ubezpieczeń Społecznych

Abstract

The Social Insurance Act authorizes the Social Insurance Institution to conclude a contract with the debtor to defer the payment of contributions. The legal form of the action is a contract. This is an unusual form of the Institution’s operation, because in proceedings conducted before the Institution a decision-making model of the application of the law is applicable. The effect of the contract is a change in the legal relationship in respect of social insurance, which, in principle, arises under law itself, from the provisions of mandatory nature. The possibility of changing the relationship by agreement or settlement is not permissible under the social insurance law. The contract for the deferment of payment of contributions is a specific statutory form of co-operation of the parties performing tasks in respect of social insurance, i.e. the Social Insurance Institution and the payer of contributions. The contract of deferment of payment of contributions is not a private law contract, but it is a special kind of bilateral non-imperative form of operation of a public administration body.

Keywords

• social insurance
• Social Insurance Institution
• contract
• social insurance contributions