Write-off of contributions due in situations other than those specified in the Act Write-off of contributions receivables in situations other than their total uncollectibility is possible in the situation regulated by section a - receivables in respect of social security contributions of insured persons who are also payers of contributions for these insurances may, in justified cases, be written off despite the fact that they are not completely uncollectible [cf. art. section of the Act on the social security system]. IMPORTANT – provided for in Art. section a of the Act on the Social Insurance System.
The possibility of writing off social security contributions only applies to arrears of the payer's own insurance philippines photo editor contributions. The Regulation of the Minister of Economy, Labor and Social Policy of July , on detailed rules for the write-off of social security contributions lays down detailed rules for the write-off of social security contributions by the Social Insurance Institution for insured persons who are also payers of these contributions. Therefore, in accordance with § section above Regulation, the Institution may write off contributions dues if the obligated person proves that due to his/her financial condition and family situation he/she is unable to pay these dues, because it would result in too heavy consequences for the obliged person and his/her family.
In particular in the case of when paying contributions would deprive the obligated person and his or her family of the opportunity to meet their essential living needs; suffering material losses as a result of a natural disaster or other extraordinary event causing the payment of contributions to be deprived of the ability to continue running the business; chronic illness of the obligor or the need to take care of a chronically ill family member, depriving the obligated person of the opportunity to obtain income enabling him to pay the debt.
The possibility of writing off social security contributions only applies to arrears of the payer's own insurance philippines photo editor contributions. The Regulation of the Minister of Economy, Labor and Social Policy of July , on detailed rules for the write-off of social security contributions lays down detailed rules for the write-off of social security contributions by the Social Insurance Institution for insured persons who are also payers of these contributions. Therefore, in accordance with § section above Regulation, the Institution may write off contributions dues if the obligated person proves that due to his/her financial condition and family situation he/she is unable to pay these dues, because it would result in too heavy consequences for the obliged person and his/her family.
In particular in the case of when paying contributions would deprive the obligated person and his or her family of the opportunity to meet their essential living needs; suffering material losses as a result of a natural disaster or other extraordinary event causing the payment of contributions to be deprived of the ability to continue running the business; chronic illness of the obligor or the need to take care of a chronically ill family member, depriving the obligated person of the opportunity to obtain income enabling him to pay the debt.