Informality and social insurance in East Africa: an assessment of the law and practice

Author(s):  
Juliana Masabo
Keyword(s):  
2020 ◽  
Vol 1 (9) ◽  
pp. 43-50
Author(s):  
Oleksii Soloviov ◽  

The article considers the definition of the insured, which is contained in the Law of Ukraine «On collection and accounting of a single contribution to compulsory state social insurance» and based on this it is concluded that it includes only the persons and the main obligation of the insured – payment of insurance premium and does not establish additional or qualifying features that the insured must have. Given that the social security insurance mechanism was borrowed from civil law, the author examined the definition of the insurer from the standpoint of civil law and concluded that the presence of insurance interest is a prerequisite for determining a person as an insured and proposed his own definition of insurance interest – a certain property interest related to the need to suffer material loss in connection with damage to life, health and ability to work of the insured person as a result of an accident or occupational disease that occurs during the performance or in connection with the performance of certain work in the interests of the insured. The author emphasizes that the insurers in the relationship of social insurance against accidents at work and occupational diseases can be primarily employers. Based on the results of the analysis of the definition of the employer in various regulations, it was concluded that there is a certain inconsistency in science and legislation regarding this term, and therefore the legislative definition of the employer needs to be specified. This made it possible to develop proposals for making the necessary changes to certain regulations that contain this term. The concept and features of a single social contribution are researched. Peculiarities of insurance of persons performing works on the terms of civil law contracts are analyzed. Emphasis is placed on the unresolved issue of the customer - an individual who uses the work of other individuals under a civil contract, but without registering them as a business entity. It is believed that such persons should also act as payers of the single social contribution, and therefore it is necessary to amend the Law of Ukraine «On the collection and accounting of the single contribution to the obligatory state social insurance».


Author(s):  
Kostiantyn Bezverkhyi ◽  
◽  
Oleksandr Yurchenko ◽  

Introduction. Modern Ukrainian legislation regulates the provision of various types of leave, which are not only a time of rest, but may have a special purpose for the employee. The Law of Ukraine «On Holidays» of 15.11.1996 № 504-96 (hereinafter - the Law № 504) indicates the annual basic paid leave, unpaid leave, social, educational and creative leave. At present, considerable attention is not paid to accounting for accrual, taxation and payment of social leave, in particular: maternity leave, childcare leave for children under 3 years of age, as well as social leave for employees with children under 15 years of age. One of the main tasks set before the accountant for payroll calculations - timely and accurate calculation of vacation pay, and the need - to make their recalculation in a timely manner, because it is the accountant's responsibility for the correctness of the calculations. Given this fact, the employer will not have to pay compensation to employees for incorrectly accrued and paid vacation pay. Instead, the employee has the right to know from which indicators he was calculated and paid leave, and in case of disagreement will be able to appeal their amount. The accountant is required to pay special attention when calculating social and other types of leave, because these payments, in addition to the employees of the enterprise, are interested in regulatory bodies for compliance with labor legislation (including the State Labor Service of Ukraine), tax authorities (in terms of income tax perosnals (hereinafter - PIT), military duty (hereinafter - MD) and a single contribution and compulsory state social insurance (hereinafter - CCS); recognition of vacation pay as part of income taxpayer expenses). Therefore, the issues of accounting for accrual, taxation and payment of social leave and related accruals are extremely relevant today. Purpose. The purpose of the study is to consider the accounting and reporting of social leave at the enterprise. Methods. The following methods were used during the study: theoretical generalization and grouping (to classify the types of social leave and set deadlines for their provision); formalization, analysis and synthesis (to substantiate the areas of disclosure of information on social leave in the accounts and in the reporting of enterprises); logical generalization of results (formulation of conclusions). Results. In the course of the research the author's approach to the reflection in the accounting and reporting of social leave to which employees of the enterprise are entitled was formed. Discussion. In further research, it is proposed to focus on the order of documentation and reflection in the accounts and in the reporting of such types of social leave as leave in connection with pregnancy and childbirth; childcare leave; additional social leave for children, etc. This will improve the methodology and organization of accounting for other payments at the enterprise.


2020 ◽  
Vol 1 (XX) ◽  
pp. 75-90
Author(s):  
Magdalena Gurdek

Contrary to the popular belief, the supplementary parental benefit called the “maternity pension” introduced by the Law of 31 January 2019 is not a retirement benefit in the literal sense, financed from the Social Insurance Fund. What is more, it is not a guaranteed benefit for those who raised four or more children, but a discretionary provision benefit financed from the state budget. Unfortunately, at first, a significant part of the society was impressed by the very idea of granting a “benefit” to people who instead of work brought up a large group of children, and did not go into the details of this program, which, as it turned out later, are crucial. This study aims to provide a detailed analysis of the provisions of the Law on supplementary parental benefit, so as to show in detail its true structure. In addition, it will also present the effects of the maternal law and indicate other solutions that could be introduced so that the assumption of honouring the effort put into the education of numerous offspring is fully implemented for all on equal terms.


2009 ◽  
Vol 27 (15_suppl) ◽  
pp. e20749-e20749
Author(s):  
E. Swietlik ◽  
A. Doboszynska

e20749 Beginning of the hospice care in Poland is associated with democratic opposition in the eighties of the XX century and social movement Solidarity. In 1978, C. Saunders visited Gdansk, Warsaw, and Krakow, supporting an organization of palliative care in Poland. Polish hospice care, similarly to other countries,originated from the necessity of special care of terminally ill cancer patients. Palliative care societies, initially informal, then registered formally, emerged in Poland in 1981. Hospices, both institutional and house hospice care, came into being in all larger cities in Poland to the nineties of the XX century. In 1991, National Forum of the Hospice Movement was founded. This Forum, gathering the majority of hospices, is actually transformed into the association of societies: Forum of the Polish Hospices. In the nineties of the XX century, professional palliative care developed. Since 1998, specialization in the palliative care for both physicians and nurses is available. From the very beginning, hospice care based on the volunteers gathered at the Roman Catholic parish and several priests first organized palliative care. In 1991, The Sejm (lower chamber of the Polish Parliament) passed the law Health care institutions, enabling various societies and associations to establish health care institutions, whereas the law The Social Insurance Act (1997) gives an opportunity to get financial means for hospice care from the State. Actually, there are hospices acting on voluntary service (the number of such hospices decreases), partial voluntary service and also paid employees, and institutions which activities are based on full-time employment and financed by the National Health Fund. About 130 non-profit societies and hospice foundations both secular andchurch exist in Poland. Non-public health care institutions founded 99 hospices. About 70 hospices (both public and private) are stationary. No significant financial relationships to disclose.


2009 ◽  
Vol 9 (3) ◽  
Author(s):  
Arief Suryono

Health insurance according to the Law No. 3/1992 obout the social employment guarantee which consist of responsiver and the addressee and health service provider is the health social insurance which is aimed to give the health care guarantee toward the addressee that is enterprenaur and worker.  The law relationship which is consisted between: Responssiver-Addressee is the insurance relationship; Responssiver-Health services provider is the user of health service belong to the health service provider toward to the addressee; Health services provider-Addressee is gives the health service to the addresse is patient.  The responsibility of the responssiver toward the addressee is to give the health care insurance to the addressee gives the health service provider for the importance of the addressee. Kata Kunci:  Asuransi Kesehatan


2018 ◽  
Vol 3 (1) ◽  
pp. 107-116
Author(s):  
Melissa Mungai

An all-too-simplistic appreciation of the relationship among the three arms of government should be excluded in order to get the gist of Oloka’s writing. He pulls apart the idea that courts simply interpret the law, keeping off from legislative and executive duties. Instead, the author introduces the notion that courts are not insulated from the ‘waves of politics’. In this regard, he invites scrutiny of their powers: of judicial review, to declare a law invalid, to appoint and vet judges, and to interpret the constitution. These defy a purist understanding of the classical separation of powers theory which holds that ‘judges should just judge’ and in this sense avoid upsetting the status quo.


2021 ◽  
Vol 16 (2) ◽  
pp. 30-59
Author(s):  
Tu Phuong Nguyen

Through a case study of workers’ protests to demand owed wages and social insurance benefits after foreign management had suddenly fled the country, this article discusses the moral and legal dynamics of labor dispute resolution in Vietnam. It examines the local government’s use of extralegal measures, which combine a tactical deployment of the law and moral responsibility, in brokering a resolution. The article argues that these measures, while aimed at addressing the legal challenges of supporting affected workers in the event of these so-called “cicada practices,” are limited in satisfying workers’ demands for justice as workers struggle to claim their legal rights and overcome their precariousness.


2020 ◽  
pp. 83-89
Author(s):  
Oleksii Soloviov

Problem setting. To address practical issues related to the reform of the social insurance system for accidents at workand occupational diseases in Ukraine, it is necessary to explore doctrinal provisions relating to the principles of socialsecurity law, as well as to analyze certain principles of social insurance against accidents at work and occupational diseasesand propose changes to the legislation to formulate certain principles. Target of research. The purpose of this article is to analyze the legal principles of social insurance against accidentsat work and occupational diseases and to develop changes to the legislation in terms of formulating certain principles ofthis institution.Analysis of recent researches and publications. Issues of principles of law in domestic legal science were consideredin scientific works on the general theory of law of such scientists as Yu. P. Bytyak, A. M. Kolodii, S. P. Porebnyak,P. M. Rabinovych, Yu. M. Todyka, M. V. Сvik and many others. Some aspects of the principles of social security law areconsidered in the scientific works of V. M. Andreev, B. I. Stashkiv, B. S. Stychinsky, S. M. Sivak, N. M. Stakhovskaya,S. M. Prilipko. The dissertation researches of T. Z. Garasimov “Principles of the law of social security”, and alsoO. V. Moskalenko “Principles of social insurance in modern conditions of management” deserves special attention. However,a comprehensive study of the principles of social insurance against accidents at work and occupational diseases hasnot been conducted. Article’s main body. The article is devoted to the study of the principles of legal regulation of compulsory statesocial insurance against accidents at work and occupational diseases. The notion of the principles of law is analyzed, inparticular, it is noted that the principles of law are the basic, guiding positions, ideas that express the essence of law as aspecific social regulator. It is emphasized that legal principles are divided into the inherent law as a whole (common law),its individual branches (sectoral) or a group of related industries (intersectoral), as well as the principles of individualinstitutions. The paper analyzes in detail some of the principles specified in Article 3 of the Law of Ukraine “On CompulsoryState Social Insurance”: the principle of legislative definition of the conditions and procedure for social insurance; compulsoryinsurance of persons in accordance with the types of social insurance and the possibility of voluntary insurancein cases provided by law; providing state guarantees for the realization of their rights by insured persons; formation anduse of insurance funds on the basis of solidarity and subsidies, etc. Conclusions and prospects for the development. Based on the analysis of the principles of social insurance againstaccidents at work and occupational diseases enshrined in the legislation, it is proposed to supplement this list with theprinciple of self-government, which stipulates that all members of the insurance system, ie insured and insurers, areequally responsible for insurance fund management.


Author(s):  
Peter Leman

“Singing the Law” is about the legal lives and afterlives of oral cultures in East Africa, particularly as they appear within the pages of written literatures during the colonial and postcolonial periods. In examining these cultures, I begin with an analysis of the cultural narratives of time and modernity that formed the foundations of British colonial law. Recognizing the contradictory nature of these narratives (i.e., they both promote and retreat from the Euro-centric ideal of temporal progress) enables us to make sense of the many representations of and experiments with non-linear, open-ended, and otherwise experimental temporalities that we find in works of East African literature that take colonial law as a subject or point of critique. Many of these works, furthermore, consciously appropriate orature as an expressive form with legal authority. This affords them the capacity to challenge the narrative foundations of colonial law and its postcolonial residues and offer alternative models of temporality and modernity that give rise, in turn, to alternative forms of legality. East Africa’s “oral jurisprudence” ultimately has implications not only for our understanding of law and literature in colonial and postcolonial contexts, but more broadly for our understanding of how the global south has shaped modern law as we know and experience it today.


1970 ◽  
Vol 11 (1) ◽  
pp. 127-143 ◽  
Author(s):  
G. H. Mungeam

This paper attempts to study the contrasting responses of two Kenya tribes, the Masai and the Kikuyu, to the establishment of British administration. It suggests that neither reacted in the way expected of them by early British officials, who anticipated that the Masai would forcefully oppose the British entry, while little or no resistance was expected from the Kikuyu.Instead, the Masai actively co-operated with the British, through the support of a laibon, Lenana, and the provision of levies who accompanied British punitive expeditions. Although twice removed from their lands, the Masai still did not fight, but appealed to the law courts. When this failed, they showed little or no interest in further opposition. Although apparently having some cause to resent treatment received at the hands of the British, they showed virtually no interest in the protest movements of the twenties.By contrast the Kikuyu, far from standing aside as had been expected, opposed the British entry in a series of short engagements, in which they suffered considerable casualties. Soon, however, collaborators began to emerge and ‘chiefs’ such as Kinyanjui—created by the British and beholden to them–benefited considerably from the connexion. Despite this co-operation, the earlier resentments continued and were reinforced by losses of land to European settlers, and by the unsettling effects upon tribal life of the proximity of Nairobi and the teaching of the missions. When, after the acute sufferings of the war years, further demands were made by the government, the Kikuyu responded by active participation in organized political protest.Possible reasons are put forward for these contrasting responses, and the suggestion is made that differing attitudes to the protest movements of the twenties can be more fully appreciated when the history of these earlier years is taken into account.


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