Ściągalność należności na rzecz zakładu ubezpieczeń społecznych od płatników składek w Polsce w latach 2007-2012
Collection of receivables for the social insurance institution from contribution payers in Poland in the years 2007-2012

Summary/Abstract: The Social Insurance Institution (ZUS) is the state organisational unit which holds legal personality. it performs tasks in the field of social insurance by virtue of the Act of 13 October 1998 on the social insurance system. One of important tasks of the organization is to ensure that the contributions are made by those who are legally obliged to do so and to enforce those dues.The objective of the paper is to analyze the collection of receivables for the Social Insurance Institution from contribution payers in Poland in the years 2007-2012. The article presents the kinds of receivables paid to the Social Insurance Institution and the methods of debts collection. It also shows the index of outstanding debts collection and the most effective ways used by the Social Insurance Institution to increase it.

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