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    Wyświetlanie 1-5 z 5
    Tytuł:
    Przyczyny deficytowości powszechnego systemu emerytalnego w Polsce
    Reasons for the deficit of the universal pension system in Poland
    Autorzy:
    Malinowska-Misiąg, Elżbieta
    Misiąg, Wojciech
    Powiązania:
    https://bibliotekanauki.pl/articles/2196934.pdf
    Data publikacji:
    2022
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    pension system in Poland
    Social Insurance Fund
    Opis:
    The aim of the article is to analyse the causes of the deficit of the Social Insurance Fund (SIF), namely the fund which forms the financial basis of the universal pension system. The article first discusses the factors influencing the financial stability of the SIF and the principles of the universal pension system along with the changes introduced after 1999. Next, the financial analysis of the SIF in 1999–2021 and the financial forecasts for the coming years are provided. It was noted that the actual picture of the SIF’s finances is distorted by large-scale off-budget operations. The article concludes with the statement that although the deficit of the universal pension system is largely due to the assumptions implemented in 1999, later decisions often led to a deterioration of the financial stability of the system.
    Źródło:
    Studia BAS; 2022, 4(72); 25-51
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zbieg tytułów w ubezpieczeniach emerytalnym i rentowych. Między ochroną a elastycznością
    Overlapping of titles in pension and disability insurances. Between protection and flexibility
    Autorzy:
    Krajewski, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/2194881.pdf
    Data publikacji:
    2022
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    social insurance
    overlapping of titles in pension and disability insurances
    Opis:
    The article presents the rules of overlapping of titles in pension and disability insurances in Poland. The Act on the social insurance system unified the rules for being subject to social insurance. The system was based on two pillars, providing the insured with at least a minimum level of benefits and flexible rules for being subject to social insurances. Numerous amendments to the regulations introduced after 1999 made this system complex and susceptible to optimisation. The author suggests that the rules of being subject to pension and disability insurance should be simplified. He proposes to divide the insured into four categories: employed, self-employed, insured persons whose contributions are financed from the state budget and persons subject to voluntary pension and disability social insurances.
    Źródło:
    Studia BAS; 2022, 4(72); 7-23
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    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
    Tytuł:
    Rolnicze ubezpieczenie emerytalne wobec zmian pokoleniowych w rolnictwie
    Agricultural pension insurance in the face of generational changes in agriculture
    Autorzy:
    Pacud, Radosław
    Król-Nowinski, Józefina
    Powiązania:
    https://bibliotekanauki.pl/articles/16539505.pdf
    Data publikacji:
    2023
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    agriculture in Poland
    agricultural pension insurance
    generational changes in Poland
    economic base of social insurance
    Opis:
    The subject of the article is pension insurance as an instrument of social security policy through which the state can influence agricultural activity. The choice of the topic is related to the generational changes in agriculture, as well as the change in legal regulations regarding the cessation of agricultural activity as one of the conditions for obtaining a full pension. The aim of the research was to determine the economic effects of the legal regulation of agricultural pension insurance and to discuss the necessary directions of changes. The work in particular shows the possibilities of implementing the restructuring function aimed at shaping the generational structure of Polish agriculture and the development of the economic base of farmers’ social insurance in the future. The introduced solution does not improve the financial situation of the pension fund, both on the expenditure side, due to the increase in the payment of agricultural pensions to farmers conducting agricultural activity, and on the income side, due to the reduction of access of new people to agricultural activity.
    Źródło:
    Studia BAS; 2023, 3(75); 79-96
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ochrona prawna rodziny w ubezpieczeniu społecznym rolników
    Legal protection of family in farmers’ social insurance
    Autorzy:
    Koczur, Wiesław
    Powiązania:
    https://bibliotekanauki.pl/articles/11541878.pdf
    Data publikacji:
    2016
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    legal protection of the family
    farmer’s social insurance
    farmer’s sickness benefits
    farmer’s insurance against accident at work
    farmer’s pension
    social security
    Opis:
    The paper presents and assesses the Polish regulations related to Agricultural Social Insurance in the context of family legal protection. The particular attention is given to the rules which stipulate the benefits and range of recipients of this insurance. According to the academic literature, social security law plays an important role in the field of legal protection of the family. The author seeks to answer the question whether the existing normative solutions of the insurance are fulfilling this condition. The paper concludes with a presentation of key changes recommended by the author.
    Źródło:
    Studia BAS; 2016, 1(45); 163-186
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-5 z 5

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