Jednolity plik kontrolny w systemie ubezpieczeń społecznych – możliwości zastosowania i potencjalne korzyści
Standard audit file in social insurance system − possibilities of application and potential benefits

Summary/Abstract: This essay presents issues associated with the application of idea, developed by OECD, which consists of structured electronic data transmission from accounting systems to public authorities. Such a solution, with respect to Tax Administration, was introduced in Poland in year 2016 under the name of Unified Control File (UCF). Problems raised in current study present payers’ duties in the scope of social insurance, inspection activities realized by Social Insurance Institution and assumptions of UCF. Key conclusions come down to a statement, that the introduction of a solution based on electronic data transmission in the field of social insurances could improve inspections and their results significantly, which could be beneficial for both, inspection authority and inspection subjects.

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