Abstract

The commented judgement of the Appeal Court in Białystok of 23 April 2013, II AUa 1067/12 concerns the lack of consent of the Social Security Company for payment of the sickness insurance premium after the deadline. The Appeal Court in Białystok found that past due payment of the premium resulting from the action of the accounting office was not a justified case that would allow giving such consent. Such position does not agree with the current socio-economic reality when the people running businesses are frequently in fact self-employed individuals who practise their learned professions and they set up a business only in order to stay on the labour market.