The Circumstances which Exculpate Responsibility for Delayed or Lower than Required Payment of the Social Insurance Contributions

Author of the study attempts to show the area of protection of Polish public finances before the violations in discipline of the public finance in the area of social insurance contributions paid by the public sector unit. The analysis of subjective and objective scope of the act specified in Art. 14 of the Act of 17th December 2004 on the liability for violation of public finance discipline, in line with the course of the discussion on the advisability of establishing obligations under that provision. The author analyzes the legal status on 24th June 2014, using not only the basic acts of financial law, but also referring to the doctrine and judicature, which refer factually to the subject of this study. Main aim of the study is to show the complexity of the issue that is analyzed and the diversities of factors that determine the punishment or the withdrawal objection of committing an act of Art. 14 point 1 of the above-mentioned the Act