No more ZUS’ penalties for arrears


With its judgement of November 18, 2010 Constitutional Tribunal decided that the provisions of Art. 218 § of the Penal Code and the provision of art. 24 item 1 of the act on the system of social insurance are inconsistent with the constitution in that they allow for the same natural person to be penalized twice for the same act.

Until now for failure to pay ZUS [Social Insurance Company] contributions on time the offender could be penalized on the basis of the penal code and at the same time be burdened by ZUS with an additional fee.

The Tribunal decided that such situation was unacceptable in the light of the constitutional prohibition of multiple judgments concerning one charged. As a consequence the Tribunal revoked both provisions. They will cease to be binding 18 months from the day of announcement in the Journal of Laws.

Designed by i2D