Glossary Entry per letter - P

To social insurance and / or to health insurance - a legal person, organisational unit without legal personality and a natural person which/who is obliged to pay contributions for persons insured, and in the case of a natural person - also for him/herself. Thus, payers include entities paying remuneration under an employment relationship, membership of agricultural production cooperatives, as well as mandatory contract, contract to perform a specific task, agency contract, outwork contract and other contracts entailing an obligation to pay remuneration. Contribution payers also include social assistance centres - with regard to recipients of social assistance benefits, poviat labour offices - with regard to unemployed persons, the Social Insurance Institution - with regard to recipients of maternity allowances or allowances payable at the rate of maternity allowances.