III ZP 9/97
AI generated
Supreme Court rules that social security contributions are late only if not paid by the 15th of the following month.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court resolved a legal question regarding whether social security contributions paid by the 15th of the following month constitute a late payment. The Court held that the phrase 'not later than the 15th day of the following month' sets the final deadline for compliance. Consequently, the employer was not liable for penalty interest because the payment was made within this statutory window.
Legislator headnote
AI generated§ 14 ust. 10 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r.: The final deadline for paying social security contributions is the 15th day of the following month; payments made by this date are timely, and the reference to the bank transfer date serves only to confirm the timing of the obligation.
Keywords
AI generated
social security contributions
penalty interest
payment deadline
regulation of ministers
late payment
bank transfer date
Supreme Court ruling
Cited Legislation
AI generated§ 14 ust. 10 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne, zgłoszenia do ubezpieczenia społecznego oraz rozliczania składek i świadczeń z ubezpieczenia społecznego
art. 85 Kodeksu pracy