Decyzje interpretacyjne Zakładu Ubezpieczeń Społecznych a bezpieczeństwo przedsiębiorców
Interpretive decisions of ZUS as a security for the entrepreneur

Summary/Abstract: This article is about the „interpretive decisions” issued to entrepreneurs at the written request by the Social Insurance Institution (ZUS) to help them navigate through the complex and unclear regulations that obligate entrepreneurs to provide public levies and contributions to social or health insurance. Moreover, these decisions have protective value and constitute a specific security for entrepreneurs applying it entirely to the interpretation.In such a case they cannot be burdened by the authority with any public levies, penalties, administrative or financial sanctions.The publication highlights the entity that can submit a request for a written interpretation, and the authorities that deal with these requests. In addition you can find the basic elements of the proposal, the regulations concerning the application fee and the deadline for its release. The author also presents the legal form of published interpretation, how to eliminate it from the legal system and finally proves the thesis that issued ”interpretive decisions” are the security for the entrepreneur and they are designed to ensure the stability and certainty of law.This article is based on the analysis of legal acts, literature and using the most scientific studies of dr hab. J. Wantoch – Rekowski who specialises in the subject of social insurance premiums.

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