Die sozialversicherungsrechtliche Statusbeurteilung

2021 ◽  
Author(s):  
Mareike Morgenstern
Keyword(s):  
Social Insurance ◽  
Legal Profession ◽  
Additional Contribution ◽  
Practical Relevance ◽  
Criminal Investigations ◽  
Self Employment ◽  
Compulsory Insurance ◽  
The Status ◽  
Wage Tax ◽  
Status Assessment

With this book, Mareike Morgenstern provides an up-to-date overview of the distinction between employment and self-employment. The status assessment has great practical relevance for business, legal profession and fiscal advice. Compulsory insurance and the duty to render recoupment charges in accordance with statutory social insurance depend on it. A wrong assessment often leads to horrific claims for additional contribution charges in the context of auditing, additional wage tax charges and criminal investigations. With this work, the author, who worked for many years as a judge at a social court, provides a remedy – easy to understand, clear and practical.

Self-Employed Labor — A New Form of Atypical Employment?

2021 ◽  
Vol 16 (12) ◽  
pp. 98-108
Author(s):  
N. V. Chernykh
Keyword(s):  
Social Insurance ◽  
Legal Status ◽  
The Self ◽  
Entrepreneurial Activity ◽  
Pension Scheme ◽  
Employment Contract ◽  
Self Employment ◽  
Labor Legislation ◽  
Wide Range ◽  
The Status

The paper raises the problem of the status of self-employment in the context of referring self-employment to the forms of exercising citizens’ right to freely choose their type of activity, analyzes the development of legislation regulating the self-employed. The author highlights uncertainty in the issue of classifying a self-employed as a subject of entrepreneurial activity. The paper examines the problem of the possible use of self-employment to bypass labor legislation in terms of hiring workers under an employment contract. The author dwells on her stance concerning the need to include norms on self-employed citizens in the RF Law of 19.04.1991 No. 1032-1 “On Employment in the Russian Federation”. With regard to the social security of the self-employed, the author concludes that in the process of improving the legislation, the self-employed should take some intermediate position between the employee under an employment contract, provided by all types of compulsory social insurance in accordance with federal legislation, and a business entity that receives such insurance upon voluntary entry in social insurance relations. Otherwise, non-inclusion of a fairly wide range of self-employed population in relations with the pension scheme and social insurance will lead to instability of their legal status in the future.

scholarly journals Spatial Conditions Supporting Sustainable Development of Enterprises on Local Level

2021 ◽  
Vol 13 (4) ◽  
pp. 2292
Author(s):  
Aneta Ptak-Chmielewska ◽  
Agnieszka Chłoń-Domińczak
Keyword(s):  
Social Insurance ◽  
Small And Medium Enterprises ◽  
Local Level ◽  
Principal Component ◽  
Sources Of Information ◽  
Clustering Methods ◽  
Significant Information ◽  
The Status ◽  
Medium Enterprises ◽  
High Share

Micro, small and medium enterprises (MSMEs) represent more than 99% of enterprises in Europe. Therefore, knowledge about this sector, also in the spatial context is important to understand the patterns of economic and social development. The main goal of this article is an analysis of spatial conditions and the situation of MSMEs on a local level using combined sources of information. This includes data collected in the Social Insurance Institution and Tax registers in Poland, which provides information on the employment, wages, revenues and taxes paid by the MSMEs on a local level as well as contextual statistical information. The data is used for a diagnosis of spatial circumstances and discussion of conditions influencing the status of the MSMEs sector in a selected region (voivodeship) in Poland. Taxonomy methods including factor analysis and clustering methods based on k-means and SOM Kohonen were used for selecting significant information and grouping of the local units according to the situation of the MSMEs. There are eight factors revealed in principal component analysis and five clusters of local units distinguished using these factors. These include two clusters with a high share of rural local units and two clusters with a high share of rural-urban and urban local units. Additionally, there was an outstanding cluster with only two dominant urban local units. Factors show differences between clusters in the situation of MSMEs sector and infrastructure. Different spatial conditions in different regions influence the situation of MSMEs.

scholarly journals Strategic approach selection for public health through evidenced analytical tools

2017 ◽  
Vol 4 (8) ◽  
pp. 2951
Author(s):  
Raghvendra Gumashta
Keyword(s):  
Public Health ◽  
Public Health Approach ◽  
Targeted Interventions ◽  
Comprehensive Management ◽  
Strategic Approach ◽  
The Status ◽  
Status Assessment ◽  
Selection For ◽  
Analytical Tools ◽  
Assessment Questionnaire

Background: The multi-dimensional perspectives of evidence based public health strategic approaches necessitates use of efficient analytical tools towards decision making for project and programmatic interventions on a larger framework of policy, behavior and resource utilization.Methods: Respondent driven sampling (RDS) was obtained through discussion, interview and participation in the status assessment questionnaire devised for the study.Results: Lack of new initiatives supported by non-dissemination of findings of research (75%), difficult logistics management (67.39%), unaddressed training needs (46.67%), lessons learnt remaining untransformed into actionable inputs (82.60%) and less emphasis on monitoring cum evaluation (44.56%) is observed respectively while assessing quality adherence, program design, vision statement and choices of public health approaches.Conclusions: ‘Comprehensive Management and Monitoring Approach’ is found to be the best public health approach for project design, formulation, plan extension, implementation, monitoring, evaluation and revision thereby necessitating targeted interventions through well managed technical cum financial inputs. 

scholarly journals Micronuclei in blood lumphocytes of existing and former coal miners: evaluation of the effect of anthracosilicosis

2019 ◽  
Vol 17 (4) ◽  
pp. 57-64
Author(s):  
Vladimir G. Druzhinin ◽  
Svetlana V. Apalko ◽  
Elizaveta D. Baranova ◽  
Valentin P. Volobaev ◽  
Tatiana Yu. Drobchik ◽  
...  
Keyword(s):  
Coal Dust ◽  
Additional Contribution ◽  
Coal Miners ◽  
Genotoxic Effects ◽  
The Status ◽  
Long Time ◽  
Inflammatory Processes ◽  
Simultaneous Decrease ◽  
Genotoxic Risk ◽  
Cytogenetic Parameters

Background. The purpose of this study was to investigate the genotoxic risk in anthracosilicosis patients and in those with occupational exposure to coal dust. Materials and methods. We studied micronuclei (MN) and other cytogenetic lesions in blood lymphocytes in three groups of men comparable in age: 74 coal miners suffering from anthracosilicosis (AS), 41 healthy miners, and 70 control donors. Results. A significant increase in the frequency of MN was revealed with a simultaneous decrease in proliferative activity in samples of healthy and sick miners compared with the control. The level of MN in the lymphocytes of patients with AS significantly exceeded the corresponding indicator in the sample of healthy miners (1.22 0.05% versus 1.03 0.07%; p 0.01). The age of the subjects and the status of smoking did not have a significant effect on the frequency of cytogenetic parameters. Conclusion. AS in miners makes an additional contribution to the formation of DNA damage in lymphocytes. This contribution is probably due to oxidative stress accompanying inflammatory processes in pulmonary fibrosis. The results of the study also indicate the absence of differences in the frequency of MN when comparing subgroups of current and former miners. This means that the genotoxic effects in the lymphocytes of miners are able to persist for a long time after the termination of exposure by adverse factors in coal mining.

scholarly journals Current stage of Russian advocacy development

2021 ◽  
pp. 27-36
Author(s):  
S. I. Volodina
Keyword(s):  
Mental Health ◽  
Professional Development ◽  
Law Enforcement ◽  
Legal Profession ◽  
Negative Consequences ◽  
Legal Aid ◽  
The Status ◽  
Standards Of Proof ◽  
Current Stage

The paper considers the present time status of the Russian advocacy, the progress in digitalization of the legal profession and plans for the future development, as well as advocacy’s challenging issues and solu- tions. The article reviews criteria for division of advocacy’s challenging issues. The paper refers to the creation of a commemorative medal in honor of the 30th anniversary of the FSAR (Russian Federal Lawyers Union).The role in the integration of the legal profession of the famous attorney and the former head of the department of advocacy of the Kutafi n Moscow State Law University (MSAL) A. V. Kligman, in whose honor the medal was created, is described. Also, the article highlights the “Pashayev eff ect” as the legal profession antihero and shows the negative consequences to which his behavior led. Moreover, attention is paid to the Concept of the development of the legal aid market and the tasks of the legal profession. Besides topics discovered, the Author analyzes the problems of protecting the professional rights of attorneys, the example of violation of the rights is provided by the case of attorney Diana Tsipinova in 2020 and the advocacy’s attempts to achieve a positive result. The problem of creating a specialized advocacy is revealed. The question of the mandatory internship for the purpose to acquire the status of an attorney is discussed. Defenсe standards and Standards of proof are observed. An example of the successful practice in the fi eld of people’s mental health of attorney Y. L. Ershov and his role in changing the law enforcement in mentioned area is given. The role of professional development of advocacy is shown.

scholarly journals Sociological portrait of the self-employed in contemporary Russia

2020 ◽  
Vol 20 (4) ◽  
pp. 821-836
Author(s):  
Z. T. Golenkova ◽  
Yu. V. Goliusova ◽  
T. I. Gorina
Keyword(s):  
Secondary Analysis ◽  
The Self ◽  
Informal Employment ◽  
Legal Norms ◽  
Goods And Services ◽  
Self Employment ◽  
The Status ◽  
History Of ◽  
The Individual ◽  
Real Self

The article considers the development of self-employment in the contemporary society: the history of its representation in legal norms and practices; the scope of informal employment according to statistical and sociological data; definitions of self-employment in the scientific literature. The self-employed are usually defined as not employed in organizations but independently selling goods and services produced by themselves. The global number of the self-employed grows. The authors present an algorithm for calculating the indicator potential self-employed based on the secondary analysis of the 27th wave of the RLMS (2018), and stress the lack of a unified methodology for calculating informal employment. According to the official data, the number of the self-employed in Russia ranges from several thousands to several millions, which confuses researchers who study this phenomenon. The article focuses on the results of the study Self-Employed: Who Are They? (Moscow, 2019), whose object were not potential but real self-employed selected on the basis of online advertisements of their services in Moscow. The authors collected information with the method of semi-formalized telephone interview. Based on the collected data, the authors make conclusions about motivating and demotivating factors of self-employment: independence, freedom in planning time and activity, distrust in the state, lack of social guarantees, unpredictable legislation, and imperfect tax system. Today, the status of the self-employed in Russia is still unclear and often substitutes the individual entrepreneur status in order to apply for tax preferences.

Chasing Informality: Evidence from Increasing Enforcement in Large Firms in Peru

2021 ◽  
Author(s):  
Mariano Bosch ◽  
Stephanie González ◽  
María Teresa Silva Porto
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Large Firms ◽  
Middle Income ◽  
Labor Control ◽  
Middle Income Countries ◽  
Self Employment ◽  
One Year ◽  
Labor Market Regulations ◽  
Proactive Monitoring

Evasion of labor market regulations in middle income countries is systemic. This is generally known as informality. In Latin America, where less than 50% of workers are registered with social security, this is a permanent phenomenon and encompasses a variety of economic realities ranging from subsistence self-employment to evasion of certain regulations including social security contributions. In this study we analyze the role of enforcement in curbing informality in large formal firms in Peru, where informality levels are around 70%. Through the Peruvian National Labor Control Superintendence (SUNAFIL) we randomly sent 697 letters to formal Peruvian firms of more than 50 workers, indicating their obligation to enroll workers in social insurance systems (health and pensions). Two types of letters were sent, one with a deterrence message and one emphasizing the benefits of formalization. One year after the letters were sent, we found a positive and statistically significant effect on the number of workers enrolled in social security (9.8% on average). Only strict deterrence messages had a significant impact, and only in very large firms. This evidence suggests that there is room for improvement in compliance with labor regulations through more proactive monitoring and behavioral tools such as reminders, but effects could be concentrated in the largest firms.

Implizite und explizite Lohnsteuerbelastung in Deutschland

2009 ◽  
Vol 60 (2) ◽  
Author(s):  
Martin Gasche
Keyword(s):  
Social Security ◽  
Low Income ◽  
Social Insurance ◽  
Age Groups ◽  
Social Security System ◽  
Security System ◽  
Tax Burden ◽  
Older Employees ◽  
Wage Tax ◽  
Specific Tax

SummarySocial insurance contributions include an implicit tax portion if the contributions are higher than the benefits. For the first time, this implicit tax burden is calculated for the entire German social security system regarding income groups, age groups and sex. There is evidence that the implicit tax burden is throughout relatively high. The age-specific tax structure is characterized by an inversely U-shaped curve: The implicit tax burden is weaker for young and older employees subject to social insurance than for employees of the in-between generation. The income-specific tax profiles indicate a negative wage tax for insured with low income and then a strong progressive trend. On a higher level of income, the burden has a regressive course. The combination of implicit wage tax caused by social security system and explicit wage tax caused by income tax system makes the regressive course of tax burden on high income level disappear, so that a progressive wage tax scale with a negative component for lower incomes can be observed.

scholarly journals Solo Self-Employment and Alternative Work Arrangements: A Cross-Country Perspective on the Changing Composition of Jobs

2020 ◽  
Vol 34 (1) ◽  
pp. 170-195 ◽  
Author(s):  
Tito Boeri ◽  
Giulia Giupponi ◽  
Alan B. Krueger ◽  
Stephen Machin
Keyword(s):  
Social Insurance ◽  
Ad Hoc ◽  
Alternative Work Arrangements ◽  
Work Arrangements ◽  
Self Employment ◽  
Gig Economy ◽  
Minimum Wage Legislation ◽  
Alternative Work ◽  
Dependent Employment ◽  
The Uk

The nature of self-employment is changing in most OECD countries. Solo self-employment is increasing relative to self-employment with dependent employees, often being associated with the development of gig economy work and alternative work arrangements. We still know little about this changing composition of jobs. Drawing on ad-hoc surveys run in the UK, US, and Italy, we document that solo self-employment is substantively different from self-employment with employees, being an intermediate status between employment and unemployment, and for some, becoming a new frontier of underemployment. Its spread originates a strong demand for social insurance which rarely meets an adequate supply given the informational asymmetries of these jobs. Enforcing minimum wage legislation on these jobs and reconsidering the preferential tax treatment offered to self-employment could discourage abuse of these positions to hide de facto dependent employment jobs. Improved measures of labor slack should be developed to acknowledge that, over and above unemployment, some of the solo self-employment and alternative work arrangements present in today’s labor market are placing downward pressure on wages.

The Beginnings of the Nordic Welfare States: Similarities and Differences

1978 ◽  
Vol 21 (1_suppl) ◽  
pp. 9-33 ◽  
Author(s):  
Stein Kuhnle
Keyword(s):  
Welfare State ◽  
Social Insurance ◽  
Large Scale ◽  
Welfare States ◽  
Nordic Countries ◽  
Present Stage ◽  
Compulsory Insurance ◽  
Similarities And Differences ◽  
The Welfare State

The beginning of our present stage in the development of the welfare state can be traced to Bismarck's large-scale social insurance schemes of the 1880s. The article compares various political and economic macro-characteristics of the Nordic countries at that time, and proposes hypotheses about the timing of legislation in the Nordic nations, and about the likelihood for Nordic imitations of the principle of compulsory insurance. The article discusses why Denmark was expected to become, and in fact became, a forerunner in the Nordic context, and why the principle of compulsory insurance stood a better chance of gaining acceptance in Norway than in Denmark and Sweden.

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