REGULATION OF THE MINISTER OF ECONOMY, LABOUR AND SOCIAL POLICY ¹⁾

of 31 July 2003

on the detailed rules for the death of social contributions receivable

• Metric
• Codified text

On the basis of art. 28 para. 3b of the Act of 13 October 1998. o Social Security System (Dz. U. Nr. 137, pos. 887, as late. 1. ²⁾ ) The following shall be managed:

§ 1. The Regulation lays down the detailed rules for the death by the Social Insurance Institution of claims for social security contributions of insured persons who are at the same time payment of these contributions.

§ 2. The terms used in the Regulation indicate:

(1) claims on contributions-claims on social security contributions of insured persons who are at the same time payers of those contributions;

(2) Plant-Social Insurance Company;

3) obliged-the payer of the contributions obliged to pay the contributions by the contributions, the successor of the legal payer's contribution, to which the Department has issued a decision on the extent of liability for those contributions, or a third party, on which The responsibility for the liability of the payer's contributions for these contributions has been transferred by decision of the Department.

§ 3. 1. The plant may waive dues for contributions if it is obliged to show that due to the state of the property and the family situation it is not able to pay these receivables because it would entail too severe consequences for the obligated and his family, in In particular:

(1) where the payment of contributions by way of contributions would depriving the obliged and his family of the opportunity to meet the necessary needs of life;

(2) the loss of material damage as a result of a natural disaster or other exceptional occurrence that would result in the payment of contributions due to the possibility of depriving the undertaking of the possibility of continuing its activities;

3) a protracted illness or the need to take care of the chronically ill member of the family, depriving the responsible person of the income to be able to obtain the income to pay for the claim.

2. For the family referred to in the mouth. Article 1 (1) shall be deemed to be jointly resident and hosted by the person liable to be related or not related to the person responsible in the actual relationship.

3. For the activity referred to in paragraph. Article 1 (2) is considered to be non-agricultural activities within the meaning of the provisions of the Law of 13 October 1998. the social security system.

§ 4. The Regulation shall enter into force on the day of the announcement

Minister of Economy, Labour and Social Policy: J. Hausner

¹⁾ The Minister of Economy, Labour and Social Policy heads the government administration-social security, pursuant to § 1 par. 2 point 5 of the Regulation of the Prime Minister of 7 January 2003 on the detailed scope of the action of the Minister of Economy, Labour and Social Policy (Dz. U. Nr 1, pos. 5).

²⁾ The amendments to the said Act were announced in Dz. U. 1998 r. Nr 162, pos. 1118 and 1126, 1999 Nr 26, pos. 228, Nr 60, pos. 636, Nr 72, poz. 802, No. 78, pos. 875 and No. 110, pos. 1256, of 2000 Nr 9, pos. 118, Nr 95, pos. 1041, Nr 104, poz. 1104 and No. 119, pos. 1249, 2001 No. 8, pos. 64, Nr 27, pos. 298, Nr 39, poz. 459, Nr 72, pos. 748, Nr 100, poz. 1080, Nr 110, pos. 1189. No. 111, item. 1194, No. 130, pos. 1452 and No 154. items 1792, 2002 Nr 25, pos. 253, No. 41, pos. 365, No. 74, pos. 676, Nr 155, poz. 1287, Nr 169, poz. 1387, Nr 199, pos. 1673, Nr 200, poz. 1679 i Nr 241, poz. 2074 and 2003 Nr 56, pos. 498, Nr 65, poz. 595 and No. 135, pos. 1268.