scholarly journals The Social Security of Farmers in Poland and in Selected EU Member States

2020 ◽  
Vol 15 (3) ◽  
pp. 239-249
Author(s):  
Joanna Bak ◽  
Małgorzata Szałkowska
Keyword(s):  
Social Security ◽  
Rural Areas ◽  
Significant Risk ◽  
Insurance Fund ◽  
The European Union ◽  
Review Of The Literature ◽  
Social Security Systems ◽  
Security Systems ◽  
Member States ◽  
The Social

The subject of the present article is the social security of farmers. The main aim of this research paper is characterizing the functioning of the social security system for Polish farmers in comparison to such systems in selected member states of the European Union. The research investigated social security systems in Finland, France, Austria, Germany and Poland. The research involved a review of the literature on social security systems for farmers, provisions of law regulating the principles of such systems and the information furnished by the Agricultural Social Insurance Fund (KRUS), as well as statistical data provided by KRUS and Eurostat. The following research methods have been applied: descriptive analysis of the documents in order to verify the diversity of agricultural security systems, a critical review of the literature and online data concerning social security, and a comparative analysis. Each of the investigated countries has its own, distinct social and historical conditions, which has led to the development of independent institutions of social security for farmers. One factor which all these systems have in common is significant support from the national budget. In the future, financial inefficiency may pose the most significant risk to security systems in agriculture. Except for their social role, the social security systems presented below also participate in the management of agricultural policy, the aim of which is the development of rural areas and the welfare of the natural environment.

Income Tax in Relation to Social Security

1946 ◽  
Vol 72 (1) ◽  
pp. 79-118 ◽  
Author(s):  
A. T. Haynes ◽  
R. J. Kirton
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Combined Effect ◽  
Social Security Systems ◽  
Security Systems ◽  
Tax System ◽  
The Social ◽  
System Part ◽  
The Individual ◽  
Financial Relationship

This paper falls into three parts which form a progressive study involvingI. proposals for the reform of the Income Tax system as related to personal assessments,II. consideration of the interrelation of Income Tax and Social Security,III. proposals for the co-ordination of the Income Tax and Social Security systems.Part I of this progressive study is a plea for a business-like administration of the Income Tax system. Part II examines the combined effect upon the individual of the Income Tax system and the Social Security plan proposed by Sir William Beveridge. Part III sets out to co-ordinate Income Tax and Social Security and to simplify the financial relationship between the individual and the community.

scholarly journals INGRESO MÍNIMO VITAL Y NACIONALES BRITÁNICOS EN ESPAÑA EN TIEMPOS DEL BREXIT.

2020 ◽  
Vol 5 (2) ◽  
pp. 60-76
Author(s):  
Thais Guerrero Padrón
Keyword(s):  
Social Security ◽  
Transitional Period ◽  
Social Security Systems ◽  
Security Systems ◽  
Immigration Laws ◽  
The Social ◽  
Core Issue ◽  
The Uk ◽  
The Eu

As from 1 January 2021, after the end of the transitional period imposed by the EU-UK Withdrawal Agreement, the UK will be for all purposes a third State and its nationals considered as “foreigners”. The change of status of the UK raises interesting questions regarding the social security rights of EU citizens and UK nationals. This paper deals with the possibility of access to the Minimum Living Income benefit for British nationals residing in Spain, either under the Spanish immigration laws or within the framework of the EU Regulations on the Coordination of Social Security systems. As a core issue, the identification of the Minimum Life Income benefit with the special non-contributory benefits of Article 70 of Regulation 883/2004 is argued. To this respect, the lack of inclusion of the Spanish benefit in Annex X can be considered as a serious oversight, possibly rectifiable by regulation and very necessary to avoid the conflict that this lack of clarification could generate

scholarly journals Sincere Cooperation, Mutual Trust, and Mutual Recognition in Social Security Coordination

2020 ◽  
Vol 13 (3) ◽  
pp. 89-108
Author(s):  
Henrik Wenander
Keyword(s):  
Social Security ◽  
Mutual Recognition ◽  
Case Law ◽  
Free Movement ◽  
Mutual Trust ◽  
Social Security Systems ◽  
Security Systems ◽  
Member States ◽  
Legislative Choice

This article looks into the meaning of the concepts of sincere cooperation, mutual trust, and mutual recognition in EU social security coordination. It analyses the legislative choice of coordination as the main regulatory mechanism in the field, and examines the role of administrative cooperation. Furthermore, the article highlights the challenges that arise in situations where mutual recognition is required under the Regulations, as in connection with portable documents relating to the posting of workers. It also considers the limits to mutual trust via the principle of prohibition of fraud and abuse of rights established in the case law of the CJEU on free movement. In the last few years, this principle has been extended into the field of social security law, notably in Altun. In this way, the coordination regime does not require totally blind trust: rather, it balances the Member States' interests of maintaining the integrity of their social security systems with the Union interest of simplifying free movement. As in other fields of EU law relating to free movement, the mutual trust between the Member States in social security coordination may therefore be set aside in extraordinary cases.

scholarly journals SOCIAL SECURITY FOR MIGRANT WORKERS IN THE BRICS COUNTRIES

2020 ◽  
Vol 6 (4) ◽  
pp. 228-247
Author(s):  
Tatyana V. Luzina ◽  
Tatyana A. Anbrekht
Keyword(s):  
Social Security ◽  
Migrant Workers ◽  
Legal Regulation ◽  
Equal Treatment ◽  
Pension Insurance ◽  
Social Security Systems ◽  
Security Systems ◽  
Foreign Nationals ◽  
Brics Countries ◽  
The Social

The study of current practices in the legal regulation of social and labour relations in the BRICS countries indicates the need to ensure equal treatment of migrant workers with national workers. Discriminatory barriers to migrant workers accessing social security systems contained in the legislation of receiving countries (the legal status of the migrant, duration of stay and other). The legislation of the country of origin of migrant workers also excludes them from the social security systems. Foreign nationals, residing temporarily in Russia, are subject to compulsory pension insurance. The payment of insurance contributions allows establishing a certain amount of pension rights. However, they often do not acquire the right to insurance, since the insurance pension is granted only to foreign nationals permanently resident in Russia. Basic old-age insurance, basic medical insurance, work injury insurance, unemployment insurance, and maternity insurance extend to foreigners legally working in China. In Brazil, foreign workers are insured under the General Social Security Regime. However, it establishes progressive premium rates. In India, international employees are required to be registered as members of the Employees’ Provident Fund and to contribute to it. Foreign nationals, who have entered South Africa to work under a contract of employment and who have been forced to leave the Republic, are not covered by the social security. It is therefore essential to design and implement policies that will strengthen the sustainability of the social security system and eliminate discriminatory norms between labor migrants and national workers.

Social Security Provision in Singapore and Hong Kong

1981 ◽  
Vol 10 (3) ◽  
pp. 353-366 ◽  
Author(s):  
Nelson W. S. Chow
Keyword(s):  
Hong Kong ◽  
Social Security ◽  
Social Economic ◽  
South East Asia ◽  
Social Security Systems ◽  
Security Systems ◽  
Industrial Countries ◽  
The Social ◽  
Two Cities ◽  
Similarities And Differences

ABSTRACTSingapore and Hong Kong are two of the most advanced industrial countries in east and south-east Asia. Comparisons between them have often been made, and this article takes their social security systems as a subject for examination. It begins with a brief discussion of the social, economic and political structures of Singapore and Hong Kong, identifying their similarities and differences; this is followed by a comparison of their existing social security provisions and the functions they perform in the two societies. It is found that, while Singapore and Hong Kong are now both affluent enough to provide their workers with comprehensive income protection, industrialization in the two cities has not brought a corresponding development in their social security systems. Other considerations seem to be more important than the need for such measures.

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