Temat: contract of employment - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Optymalizacja kosztów zatrudnienia na przykładzie wybranych niepracowniczych tytułów ubezpieczenia społecznego
The optimization of employment costs on the example of selected non-employee titles to social insurance
Autorzy:: Marcin, Krajewski
Powiązania:: https://bibliotekanauki.pl/articles/7472358.pdf
Data publikacji:: 2019
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: social insurance
pension insurance
contractor
contract of employment
civil-law contract
Opis:: The paper provides an analysis of advantages and disadvantages of the optimization of employment costs in Poland. The Polish Social Insurance Act introduced a model of autonomous burdens for different insurance titles based on three basic assumptions: full protection of employees, right to insurance, and flexibility in case of non-employee insurance titles. The choice of a form of employment determines the future benefits. The amount of contributions also affects the Social Insurance Fund’s and National Health Fund’s revenues. The author claims that optimization of employment costs creates the rationale for amending the current regulations. The article concludes with possible implications of the current model for employees, contractors, self‑employed persons, and farmers.
Źródło:: Studia BAS; 2019, 2(58); 109-125
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 2.

Tytuł:: Rola rozwiązania stosunku pracy w prawnym ujęciu prawa do emerytury
The role of termination of employment in legal concepts of the entitlement to old-age pension
Autorzy:: Dzienisiuk, Dorota
Powiązania:: https://bibliotekanauki.pl/articles/2196941.pdf
Data publikacji:: 2022
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: old-age pension
old-age contingency
termination of employment contract
realisation of the old-age pension entitlement
suspension of the old-age pension entitlement
Opis:: In the Polish public old-age insurance scheme requirements for the old-age pension payment are differentiated for employees and other groups of insured persons. The pensionable age is 60 (women) or 65 (men). However, in case of employees, the old-age pension entitlement is suspended, irrespective of income, if employment performed directly before the date of acquiring old-age pension right settled by a decision of the social security institution is continued without its prior termination. This solution results from political, judicial and theoretical discussions undertaken over many years and presented in this paper. The formal recognition of the old-age pension entitlement differs from its realisation. Thus, the contingency does not cover survival beyond a prescribed age as such, but it rather pertains to the termination of employment and similar events (i.e., transformation of the disability pension into old-age pension, application of the person concerned) which here are collectively referred to as “retirement.” The regulation was adopted in order to reduce the costs of benefits while enabling smooth replacement of older employees by younger ones, because at the same time, courts developed stricter antidiscriminatory case law on the admissibility of dismissals on the grounds of acquiring pension rights. Meanwhile, the labour market situation changed and fiscal or labour law solutions supporting the activity of senior workers should be correlated with the complex regulation of the old-age pension entitlement.
Źródło:: Studia BAS; 2022, 4(72); 143-167
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Informacja

Wyszukujesz frazę "contract of employment" wg kryterium: Temat

Źródło danych

Dostawca treści

Kolekcja

Rok wydania

Wydawca

Temat

Autor

Typ dokumentu

Język