Egzekucja należności z tytułu składek na ubezpieczenia społeczne – współpraca ZUS i urzędów skarbowych

• Authors: Tomasz Biczyk

Title variants

EN

Collection of Social Insurance Liabilities – Cooperation with the Social Insurance Institution and Tax Offices

• Languages of publication: PL

Abstracts

EN

NIK has evaluated the activities of the Social Insurance Institution (ZUS) and tax offices with regard to collecting social insurance liabilities (and liabilities related to the Labour Fund, the Fund for Employees’ Guaranteed Benefits, the Fund for Bridge Pensions and health insurance). The audit was conducted at the central office of the ZUS, at 16 branches of the ZUS and at 16 tax offices. The audit covered the years 2012-2013, and additionally comparative data were collected from the years 2010-2011. NIK has observed that in the audited period the Social Insurance Institution did not have instruments that would allow for a reliable current analysis of collection related activities, both at local branches and at the central office. The main obstacle was the low functionality of the information technology tools used.

Keywords

EN

Social Insurance Liabilities; tax office; ZUS

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2015
• Volume: 60
• Issue: 1 (360)
• Pages: 116-131

Dates

published

2015-02

Contributors

author

Tomasz Biczyk

• Najwyższa Izba Kontroli

Identifiers

ISSN

0452-5027