Limitation period on return of overpaid social security contributions – new regulations and protection of benefits

The proposed reforms are both necessary and welcome, yet they fail to address the core of the issue. While these changes mitigate the consequences of the Social Insurance Institution’s (ZUS) flawed practices, they do not resolve the underlying cause. This stems from a lack of regulations that would either prohibit challenging the insurance coverage after many years or explicitly mandate that ZUS verifies the basis for such coverage from the outset. If it is immediately apparent that a controlling shareholder cannot be employed under a standard contract of employment – as ZUS argues – there is no justification for delaying such an assessment for fifteen years. – Łukasz Chruściel, comments to Dziennik Gazeta Prawna.

Full article in Polish available: here.