Umowa odroczenia terminu płatności należności z tytułu składek zawierana z Zakładem Ubezpieczeń Społecznych
Contract of Deferment of the Date of Payment of Contributions Concluded With the Social Insurance Institution

Summary/Abstract: The Social Insurance Act authorizes the Social Insurance Institution to concludea contract with the debtor to defer the payment of contributions. The legal form of theaction is a contract. This is an unusual form of the Institution’s operation, because inproceedings conducted before the Institution a decision-making model of the applicationof the law is applicable. The effect of the contract is a change in the legal relationship inrespect of social insurance, which, in principle, arises under law itself, from the provisionsof mandatory nature. The possibility of changing the relationship by agreement orsettlement is not permissible under the social insurance law. The contract for the defermentof payment of contributions is a specific statutory form of co-operation of the partiesperforming tasks in respect of social insurance, i.e. the Social Insurance Institutionand the payer of contributions. The contract of deferment of payment of contributionsis not a private law contract, but it is a special kind of bilateral non-imperative form ofoperation of a public administration body.

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