Every entity is obliged to complete obligations defined under the social insurance system Act, as well as is obliged to pay the contributions. One should be conscious of threats and consequences that are associated with a fact of not fulfilling these obligations. The Social Insurance Company (ZUS) has a number of legal instruments aimed at the timely exercise of certain duties of the Act by the person obliged to do so. However, not all sanctions have the financial dimension. All, however, are severe for unreliable payers not fulfilling duties specified in the resolution. Towards negligent debtors the Social Insurance Company (ZUS) can apply instruments under the Act on the social insurance system or from other statutory regulations, in particular:
- putting forward a proposal to the magistrates’ court for punishing a debtor with a fine,
- calculating the default interest not paid on time,
- imposing the deferment surcharge,
- initiate enforcement proceedings by the ZUS or an application for the initiation of enforcement by the bailiff or the Head of the Tax Office,
- security on the payer's property by requiring the district court the establishment of the Land Register, the application for registration of mortgages and to request the Tax Office to establish a tax lien
- a notification on suspicion of committing a crime with social security, specified by regulations of the Criminal Code,
- the petition application of debtor’s bankruptcy declaration for the bankruptcy court,
- putting forward a proposal to the bankruptcy court for the deprivation of a right of conducting business activities or performing the determined function,
- exclude the contractor from proceeding to obtain a public contract in connection with the retention in the payment of social security or health contributions, or
- to request the court of registration to be registered in the Register of Insolvent Debtors.
