Tax customs & excise /

Extension of the catalog of benefits the reimbursement of which may be requested by the Social Insurance Institution (ZUS)

Pursuant to the amendments to the provisions of the Act on the Social Insurance System, which entered into force on September 18, 2021, in the event that an entrepreneur incorrectly calculates and pays social insurance benefits to an employee, the Social Insurance Institution has the right to request the return of these paid benefits together with interest for the entire period. It does not matter whether the entrepreneur’s error resulted from an intentional act or from a simple mistake.

The claim of Social Insurance Institution is not subject to the statute of limitations, which means that the Social Insurance Institution may apply for the reimbursement of benefits with interest even after many years. According to lawyers, this provision is inconsistent with the Polish Constitution.

Author team leader DPG Tax
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