Pozycja procesowa płatnika w postępowaniu odrębnym w sprawach z zakresu ubezpieczeń społecznych
Procedural situation of a cotribution payer in separate proceedings in social insurance cases Judicial control of the contribution calculation basis to social (sickness) insurance

Summary/Abstract: In the author’s opinion, the term “payer” used in the social insurance law is incorrect because the construction of an insurance on a third party’s behalf results from a substantive division of the contribution obligation between the contribution payer and the insured. Therefore the contribution payer is the insuring party that insures another person (the insured, a third party) who is entitled to an insurance benefit. The contribution payer as a party to judicial proceedings in social insurance cases acts, i.a., in the role of an “interested party”. The author expresses the opinion that in judicial cases regarding contributions, the contribution payer and the pension awarding authority are parties, and not summoning the employee (the interested party) to take part in the proceedings is a procedural infringement that should not cause invalidity of the proceedings. Furthermore, due to important legal and factual differences between the insured and the contribution payer (the insuring party) their procedural entitlements and obligations should be differentiated.

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