Naruszenie dyscypliny finansów publicznych a nieopłacenie składki na ubezpieczenie zdrowotne
Violation of public finance discipline and failure to pay health insurance premiums

Summary/Abstract: The subject of the research and analysis is the violation of public finance discipline, as provided for in Article 14 (2) of the Act of 17 December 2004 on liability for violation of public finance discipline, which consists of failure to pay health insurance contributions. The paper begins by presenting various interpretations of the concepts of “public finance discipline” and “violation of public finance discipline, which can be a source of multi-threaded considerations due to interpretative differences. The following chapters focus on the legal nature of health insurance contributions, which was important for assessing the features included in the above-mentioned provision. The scope of liability for the discussed violation of public finance discipline was also examined, with particular attention paid to practical issues related to enforcing liability for violation of public finance discipline. The aim of the paper is to evaluate the legal solutions applicable in the subject area and to highlight any areas that raise interpretative doubts. The main research methods used for the study were the doctrinal-legal and analytical research methods. Legal acts and case law were analyzed, and the views of the subject literature were evaluated, with particular emphasis on the achievements of Polish financial law doctrine. The results of the research make it possible to answer questions such as whether the scope of subject and object liability for violation of public finance discipline is systemically consistent with the solutions provided for in other laws, and whether the introduced financial and legal mechanisms are sufficient to minimize the risk to public finance security in the area of health care. It was deemed important to establish how the timely and proper payment of health insurance contributions by obligated entities affects the state of public finances. In financial law doctrine and literature, there is a lack of in-depth research on financial-legal issues related to violation of public finance discipline in the context of non-payment (omission) or payment of an amount lower than that calculated for health insurance contributions. Therefore, research on the aforementioned violation and its relationship to the healthcare system in Poland is considered significant and constitutes a contribution to the development of science.

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