scholarly journals Dyferencjacja części płacy przeznaczanej na składki ubezpieczeń społecznych

2019 ◽  
Vol 117 ◽  
pp. 61-78
Author(s):  
Radosław Pacud
Keyword(s):  
Social Security ◽  
Interest Rates ◽  
Social Insurance ◽  
Economic Effects ◽  
Total Employment ◽  
Insurance Law ◽  
Legal Norms ◽  
Social Contributions ◽  
The One

DIFFERENTIATION OF THE PART OF WAGES ALLOCATED TO SOCIAL SECURITY CONTRIBUTIONSThe article is concerned with the legal conditions and economic effects of the behaviour of the addressees of the law which leads to the determination of different proportions of social contributions to the total employment wage. The conducted research points to the differences between the normative interest rates of social insurance contributions and the real part of wages set aside for social insurance contributions. The differentiation of the part of the wage earmarked for contributions is, on the one hand, the result of the implementation of legal norms and, on the other hand, the consequence of the decisions of the insured persons, which together should be the subject of legal assessment and the basis for choosing the optimal policy directions of social insurance law. The findings also have wider implications — the principle of differentiation in social security law has so far been only applied to the differentiation of the entitlement to benefits, but it should also be applied to the different contribution obligations.

DETERMINANTS CHARACTERIZING WORK IN SPECIAL CONDITIONS

2018 ◽  
Vol 1 (XVIII) ◽  
pp. 367-377
Author(s):  
Katarzyna Szlachta-Kisiel
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Indirect Evidence ◽  
Current Position ◽  
Retirement Pension ◽  
Insurance Law ◽  
The Right

The situation of the applicant applying for a retirement pension for work in a special conditions while not possessing the required work certificate confirming such a circumstance raises numerous interpretative doubts for each party to the proceedings. Determining whether a job is or is not a job in special conditions based on indirect evidence is a very common challenge which the Labor and Social Security Courts currently have to face. In this study I have characterized the premises whose combined existence allow for the assumption that a given work can be considered as performed in special conditions. On the basis of legal acts, the current position of doctrine and judicature, as well as taking into account the specificity of social insurance law norms, I indicate determinants characteristic for work in special conditions, the determination of which is crucial for the applicant’s acquisition of the right to retirement.

scholarly journals Konstytucyjne podstawy prawa ubezpieczeń społecznych

2019 ◽  
Vol 16 (3) ◽  
pp. 7-20
Author(s):  
Krzysztof Ślebzak
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Insurance Law ◽  
The Subject ◽  
The Republic

The subject of this paper is related to the legal bases of social insurance law in the light of the 1997 Constitution of the Republic of Poland. The considerations undertaken herein indicate that although the Polish Constitution gave expression to the idea of social security, it seems that only on this foundation is the existence of the constitutional bases for distinguishing social insurance or social security law reasonable.

scholarly journals Soviet Social Insurance Model in Lithuania: Structure and Ideology

2011 ◽  
Vol 50 (1) ◽  
pp. 104-113
Author(s):  
Arvydas Guogis ◽  
Natalija Bogdanova
Keyword(s):  
Social Security ◽  
Old Age ◽  
Social Insurance ◽  
Soviet Period ◽  
Unemployment Benefits ◽  
Social Insurance System ◽  
Insurance System ◽  
Communist System ◽  
Insurance Model ◽  
The One

This article analyses the structure and ideology of the Soviet social insurance system. In the whole territory of theUSSR the same principles and laws of social insurance were applied. However, in several Soviet republics, for example Lithuania,some specific elements were observed which influenced the administrative methods in social security, social insurance and socialsupport. The article explains the nature of social insurance expenditure. We define and explain the branches of social insurance in the USSR: old age and disability pensions, illness, maternity, funeral and unemployment benefits (the latter were paid in the early Sovietperiod only). The article deals with official USSR and Lithuanian SSR statistics, mainly from the last Soviet period (beginning 1975), when Soviet social insurance reached its limits and showed its potential. Although Soviet social insurance was related to theprinciples of the Bismarckian work record and former earnings, it was however financed from Moscow's centrally organised budgetand was not related to meaningful contributions of employers and employees. The one-party communist system had a big role in thefunctioning of social insurance in the USSR and the Lithuanian SSR.

The ‘Maschinenbeitrag’ Debate in Europe: In Search of the Optimal Financing Base for Social Security

1988 ◽  
Vol 17 (1) ◽  
pp. 41-60
Author(s):  
Jan Peeters
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Empirical Studies ◽  
Value Added ◽  
Economic Effects ◽  
European Countries ◽  
Negative Effects ◽  
Human Labour ◽  
The Future ◽  
Is Value

ABSTRACTIn several West European countries the way in which social security is currently financed by payroll contributions is widely criticised for its negative effects on employment and on the future stability of social security revenue. The calculation of the contributions on a broader assessment base, that is, value-added, might be a plausible alternative. Since human labour is increasingly replaced by technology, could the latter's value-added be used for financing social insurance? This article reviews the major empirical studies on the economic effects of such a rebasing to a so-called ‘Maschinenbeitrag’. It shows that the economic and budgetary benefits are very uncertain; therefore a shift towards a fiscalisation of social security financing is suggested as an alternative line of policy.

scholarly journals Podstawa wymiaru składek na ubezpieczenia społeczne pracowników oraz osób prowadzących pozarolniczą działalność gospodarczą i jej kwestionowanie przez ZUS

2019 ◽  
Vol 16 (1 (2)) ◽  
pp. 143-157
Author(s):  
Piotr Kapusta
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Business Activity ◽  
Social Insurance Institution ◽  
Social Security Contributions ◽  
Social Contributions ◽  
Agricultural Business ◽  
Average Monthly Salary ◽  
Monthly Salary

The legislator adopts various methods to determine the amount of the basis for calculating social security contributions. In the case of employees, it assumes that it is income from employment. In relation to persons conducting non-agricultural business activity, the legislator established the possibility of declaring the amount constituting the basis for calculating social contributions dimension, but it cannot be lower than 60% and not higher than 250% of the projected average monthly salary. ZUS (Social Insurance Institution) has the competence to determine the amount of contributions and their collection. However, in view of the techniques adopted for determining the basis, the pension authority’s competence in checking the amount of the contribution base is different according to the category of the insured.

scholarly journals The German Social Security System for Farmers

2021 ◽  
pp. 359-386
Author(s):  
Erich Koch
Keyword(s):  
International Relations ◽  
Social Insurance ◽  
Economic Sector ◽  
Organisational Structure ◽  
Social Insurance System ◽  
Insurance Law ◽  
Evolving System ◽  
Insured Person ◽  
The One ◽  
Descriptive Method

On the one hand, the complex, constantly evolving system of German Agricultural Social Insurance guarantees each individual insured person comprehensive protection under social insurance law comparable to that for the general population. On the other hand, the state supports not only farms but agriculture as an economic sector as a whole with a reliable and massive financial contribution. The history, tasks, responsibilities, benefits, financing and organisational structure will be presented as well as prevention, special programmes and international relations. In doing so, all four branches of the German Agricultural Social Insurance System are dealt with by means of the descriptive method.

scholarly journals Opportunities for Multiplying the Expenses in Economic Effects and Benefits for the Budget of the National Military University “Vasil Levski”

2018 ◽  
Vol 24 (2) ◽  
pp. 49-54
Author(s):  
Pavlin Ivanov Glushkov
Keyword(s):  
Social Security ◽  
Money Supply ◽  
Economic Effects ◽  
Cost Structure ◽  
Permanent Employment ◽  
Employment Contract ◽  
Social Security Contributions ◽  
Social Contributions ◽  
The Cost ◽  
Marked Tendency

Abstract In recent years, there is a marked tendency for the net amount of salaries, social security payments, social expenses and scholarships at the National Military University "Vasil Levski” to increase. This is due both to an increase in the number of staff on a permanent employment contract and the number of cadets, and to the change in the parameters of the average annual gross salary and scholarships, as well as the structure of the compulsory social security contributions. It can be concluded that in view of the increase in the number of cadets over the last few years, there will be a tendency for the net share of salaries, remunerations, social contributions, social expenses and scholarships to increase in the future. Opportunities to remedy the imbalances in the cost structure of the National Military University "Vasil Levski" can be found not only in the increase of the money supply in the transfer and the increase in the university's revenues, but also in the optimization or improvement of the expenditures as regards benefits and support

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