Increasing the interest rate of accident insurance contribution on the basis of Article 34 of the Act on Social Insurance against Accidents at Work and Occupational Diseases

The amount of contribution for accident insurance is changeable. It depends on the degree of occupational hazards and their subsequent effects. However, the legislator has introduced a solution that disregards this determinant. In Article 34, Sections 1 and 3 of the Act on Social Insurance against Accidents at Work and Occupational Diseases the legislator entitled the pension authority to fix the contribution rate in the amount of 150% for the period of one year. This applies to contribution payers who have failed to submit data or have submitted data or have submitted incorrect data. Legal nature of this responsibility is disputable. The provision does not explicitly stipulate that such responsibility is being formed on the principle of fault. As a result, the provision of Article 34 became the subject of divergent judicial decisions and inconsistent statements in the relevant literature.

The amount of contribution for accident insurance is changeable. It depends on the degree of occupational hazards and their subsequent effects. However, the legislator has introduced a solution that disregards this determinant. In Article 34, Sections 1 and 3 of the Act on Social Insurance against Accidents at Work and Occupational Diseases the legislator entitled the pension authority to fix the contribution rate in the amount of 150% for the period of one year. This applies to contribution payers who have failed to submit data or have submitted data or have submitted incorrect data. Legal nature of this responsibility is disputable. The provision does not explicitly stipulate that such responsibility is being formed on the principle of fault. As a result, the provision of Article 34 became the subject of divergent judicial decisions and inconsistent statements in the relevant literature.