Instytucja rozkładania na raty i umarzania należności z tytułu składek na ubezpieczenie społeczne rolników
Journal Title: Zeszyty Naukowe Ekonomia i Zarządzanie - Year 2016, Vol 0, Issue 3
Abstract
Due to social insurance, paying social security contributions is compulsory for farmers. By ceasing settlement of contributions as due date indicated in the bill or paying partly, the size of contributions is increased by the accrued interest for each day of delay. However, the law on social insurance for farmers, provides the possibility of paying in instalments and remission of contri-butions. Article refers to this issue from the perspective of the administrative courts judicature of recent years, It also presents this issue with regard to practice and figures.
Authors and Affiliations
Martyna Wilmanowicz
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