Kontrola sądowa podstawy wymiaru składki na ubezpieczenie społeczne (chorobowe)
Judicial control of the contribution calculation basis to social (sickness) insurance

Summary/Abstract: The subject of this study is the issue of control of the contribution calculation basis on sickness insurance. The observations lead to the conclusion that the basis of contributions on social insurance may be subject to judicial control, directly or indirectly. In the first case, the control concerns basis of contribution as an element of the content of relation being subject to social insurance. In this case, one of the elements with respect to social insurance, is directly a subject under control. However, on the other hand, indirect control refers to the legal relationship, namely title insurance. Jurisdiction allows possibility of assessment, under Article 58 of the Civil Code, only legal relationship being title insurance. At the same time, the assessment can apply to both the existence of the title, as well as its components, i.e., remuneration. The difficulties in determining the contribution base in the amount declared and the consequent possibility of instrumental obtaining excessive benefits, require legislative changes.

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