Social security late payment penalties are mandatory regardless of the payer's fault under Polish tax and social security laws.

The Supreme Court dismissed the insured's cassation appeal against a ruling ordering late payment penalties for unpaid social security contributions. The insured argued that penalties should not apply due to lack of fault, while the Social Security Institution contended that the statutory obligation is absolute. The court held that the relevant laws do not condition penalty liability on the payer's fault, establishing that such obligations arise automatically upon delay.